How to measure emissions from Home working

What counts as Home working

Home working is the share of household energy — electricity, gas and other heating fuels — attributable to an employee working from home during the reporting period. It covers regular or contracted home working arrangements, not occasional remote work on an ad hoc basis, though organisations may set their own materiality threshold. Because the home is not owned or controlled by the organisation, this energy use sits in Scope 3 Category 7 rather than Scope 1 or 2.

Home working sits alongside employee commuting in Scope 3 Category 7, and the two are often collected through the same survey since both concern how and where staff work rather than organisation-owned assets. The key distinction to hold is that a day worked from home is a home working day, not a commuting day — don't count avoided commute distance as if it were extra home working energy, and don't double count a day under both. Because employees can't reasonably meter the exact share of household energy used for work, this category relies more heavily on estimation methods, such as average hours worked from home or a per-employee-day factor, than on invoices or bills. As a reporting tip, pair your home working survey with your commuting survey so employees report a consistent working pattern across both categories rather than answering each in isolation.

What activity data you need

Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.

• Btu
• kWh
• m3
• litre
• tonne
• scf
• $ Spend
• £ Spend

Which emission scope it falls under

Home working activity data typically maps to Scope 3 Category 7 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.

Common sub-types

• Electricity: Average
• Electricity: EU (average)
• Natural gas: Average
• Electricity: UK grid
• Biogas
• Burning oil
• Homeworking: Cooling
• Wood chips

Common questions

Do I need employees to share their actual home energy bills?

No, this is rarely practical or appropriate — most organisations rely on survey-reported working days combined with average consumption assumptions rather than individual utility bills.

How do I set a materiality threshold for occasional versus regular home working?

Common approaches include a minimum number of home working days per month, or including only employees with a formal hybrid or remote-working arrangement — document whichever threshold you choose.

Should a day worked from home reduce the employee's commuting distance for that day?

Yes, only count commuting distance for days actually spent travelling to the worksite; days worked from home should be excluded from the commuting total and included in home working instead.

Does home working apply to fully remote employees who never come into an office?

Yes, fully remote employees' home working days should be included, generally at a higher day count than hybrid employees who split their time between home and an office.

How often should the home working survey be refreshed?

Annually at a minimum, and sooner if your organisation's remote or hybrid working policy changes materially, since home working patterns can shift the estimate significantly year to year.