Scope 1, 2 & 3 Emissions Calculation for UK SRS S2
Complete methodology guide for calculating greenhouse gas emissions following GHG Protocol standards to meet UK SRS S2 climate disclosure requirements.
GHG Protocol Methodology for UK SRS S2
UK SRS S2 requires companies to calculate and disclose their Scope 1, 2 and 3 greenhouse gas emissions following GHG Protocol Corporate Standard methodology. This provides a comprehensive carbon footprint across all business operations and value chain activities.
Understanding the Three Scopes of Emissions
Scope 1: Direct Emissions
Emissions from sources owned or controlled by the company
- • Fuel combustion (heating, vehicles)
- • Industrial processes
- • Refrigerant leaks
- • Company fleet emissions
Scope 2: Energy Indirect
Emissions from purchased electricity, steam, heating and cooling
- • Purchased electricity
- • Purchased steam
- • Purchased heating/cooling
- • Location-based vs market-based
Scope 3: Value Chain
All other indirect emissions in the value chain
- • Purchased goods & services
- • Business travel
- • Employee commuting
- • Use of sold products
Scope 1: Direct Emissions Calculation
Stationary Combustion
Emissions = Fuel Consumption × Emission Factor × Oxidation FactorData Required
- • Fuel consumption (litres, cubic meters)
- • Fuel type (natural gas, oil, coal)
- • Equipment efficiency data
Emission Factors
- • Natural gas: 2.04 kg CO₂/cubic meter
- • Diesel: 2.68 kg CO₂/litre
- • Use BEIS factors for UK
Mobile Combustion
Emissions = Distance Travelled × Fuel Economy × Emission FactorFleet Data Collection
- • Vehicle mileage records
- • Fuel consumption data
- • Vehicle type and engine size
Calculation Methods
- • Fuel-based: litres consumed × factor
- • Distance-based: km × efficiency × factor
- • Spend-based: cost × emission factor
Scope 2: Energy Indirect Emissions
Location-Based Method
Emissions = kWh × Grid Emission Factor- • Uses average grid emission factors
- • UK grid factor: ~0.193 kg CO₂/kWh (2024)
- • Simpler data requirements
- • Required baseline method
Market-Based Method
Emissions = kWh × Contract Emission Factor- • Uses supplier-specific factors
- • Reflects renewable energy purchases
- • REGOs and PPAs recognised
- • Additional disclosure encouraged
Scope 3: Value Chain Emissions (15 Categories)
Upstream Categories
Emissions from production of purchased goods/services
Emissions from production of capital equipment
Upstream emissions from fuel and energy
Upstream transport and distribution
Disposal and treatment of waste
Employee travel for business purposes
Employee travel between home and work
Upstream leased assets not in Scope 1 & 2
Downstream Categories
Downstream transport and distribution
Processing of intermediate products
End-use of sold goods and services
Disposal of products at end of life
Downstream leased assets
Operations of franchises
Investments not included in Scope 1 & 2
Data Collection Framework
Primary Data (Most Accurate)
- • Direct measurement from suppliers
- • Actual fuel consumption records
- • Product-specific carbon footprints
- • Site-specific electricity consumption
Secondary Data
- • Industry average emission factors
- • Published databases (BEIS, EPA)
- • Supplier sustainability reports
- • Life cycle assessment studies
Proxy Data (Last Resort)
- • Spend-based emission factors
- • Revenue or employee ratios
- • Geographic averages
- • Estimated activity data
Data Quality & Verification
Quality Assurance Steps
- • Data validation and reasonableness checks
- • Consistency with previous years
- • Completeness assessment across scopes
- • Documentation of methodologies
- • Regular data quality reviews
UK SRS S2 Requirements
- • Follow GHG Protocol Corporate Standard
- • Report Scope 1 and 2 emissions (mandatory)
- • Report Scope 3 if material (encouraged)
- • Use UK BEIS emission factors where possible
- • Document methodology and assumptions
Calculate Your UK SRS S2 Emissions
Get expert support for comprehensive greenhouse gas emissions calculation following GHG Protocol methodology to meet UK SRS S2 requirements.
Related Emissions Resources
Official UK SRS and GHG Protocol Resources
Need help with full UK SRS compliance?
← Back to UK SRS S1 and S2 Complete Compliance Guide