Reporting frameworks
Compliance and reporting frameworks
What UK and international frameworks expect you to measure and disclose — from SECR and Carbon Reduction Plans to SBTi, CBAM and the GHG Protocol itself.
Frameworks
- CBAMCarbon Border Adjustment Mechanism (CBAM)The EU Carbon Border Adjustment Mechanism prices the embedded emissions of selected imported goods so they face a cost comparable to EU carbon trading. Importers report those emissions during the transitional phase and, from the definitive phase, must surrender matching certificates, meaning UK and other non-EU exporters supplying cement, steel, aluminium, fertiliser, hydrogen or electricity into the EU need reliable installation-level emissions data.
- GHG ProtocolGHG ProtocolThe Greenhouse Gas Protocol is the global accounting standard defining Scope 1, Scope 2 and Scope 3 emissions for corporate inventories. Almost every UK reporting regime, science-based target and customer questionnaire relies on its Corporate Standard and Scope 3 Standard when specifying how organisations must categorise activity data, apply emission factors and structure a defensible, comparable carbon footprint.
- ISSA UK 5000ISSA (UK) 5000ISSA (UK) 5000 sits within the UK’s emerging sustainability assurance standard landscape, referenced when organisations want credible, assurance-ready greenhouse gas and wider ESG information. Preparing for it means aligning inventory methods, source evidence and internal controls with what an independent assurer would expect, rather than treating assurance as an afterthought once a reporting year has already closed.
- PPN 006PPN 006 / Carbon Reduction PlansUK Procurement Policy Note 006, building on PPN 06/21, expects suppliers bidding for many central government contracts to publish a Carbon Reduction Plan covering Scope 1, Scope 2 and a defined set of Scope 3 categories, alongside a stated Net Zero commitment. It remains one of the most widely encountered carbon requirements across UK public-sector supply chains and tenders.
- SBTiScience Based Targets initiative (SBTi)The Science Based Targets initiative validates corporate greenhouse gas reduction targets against climate science. Companies commit, then submit near-term and, optionally, Net Zero targets covering Scope 1, Scope 2 and material Scope 3 categories for independent validation, before disclosing progress annually. It has become a common buyer, investor and lender expectation that sits above minimum statutory reporting requirements.
- SECRStreamlined Energy and Carbon Reporting (SECR)SECR is the UK framework requiring quoted companies and large unquoted companies and LLPs to disclose annual energy use and greenhouse gas emissions within their directors’ report. It centres on Scope 1 and Scope 2 data, an intensity ratio comparing emissions to a business metric, and a narrative describing energy efficiency action taken during the reporting year.
- UK SRSUK Sustainability Reporting Standards (UK SRS)UK Sustainability Reporting Standards are the UK’s proposed endorsement pathway for the ISSB’s IFRS Sustainability Disclosure Standards. Once commenced, they are expected to widen corporate climate and sustainability disclosure well beyond SECR’s energy and carbon minimum, introducing governance, strategy, risk and richer greenhouse gas metrics for companies brought into scope by UK regulation.
- VSMEVoluntary Sustainability Reporting Standard for non-listed SMEs (VSME)VSME is EFRAG’s voluntary sustainability reporting standard for non-listed small and medium enterprises. It offers a proportionate, modular disclosure set that is far lighter than full ESRS, letting smaller companies answer bank, buyer and investor questionnaires with structured climate and wider ESG information, including greenhouse gas metrics, without being drawn into mandatory Corporate Sustainability Reporting Directive obligations.