# Compare Your Footprint

> Compare Your Footprint is a carbon intelligence platform providing
> professional carbon benchmarking and reporting for sustainability
> consultants, SMEs, and the platforms that serve them. GHG Protocol
> aligned. SECR ready.

Compare Your Footprint (CYF) helps organisations measure, benchmark,
and report their carbon emissions against sector-specific data. The
platform is designed for three audiences: sustainability consultants
managing multiple clients, small and medium enterprises reporting
their own footprint, and trade associations or platforms embedding
carbon tools for their members.

The platform covers Scope 1, Scope 2, and selected Scope 3 emission
categories. Reports are aligned with the GHG Protocol Corporate Standard
and formatted for SECR (Streamlined Energy and Carbon Reporting)
submission in the UK.

## Services

- [For Consultants](https://www.compareyourfootprint.com/for-consultants): Multi-client carbon management, benchmarking, and SECR-ready reporting. Consultants can manage portfolios of client organisations, run benchmarks against sector averages, and generate disclosure-ready reports.
- [For Businesses](https://www.compareyourfootprint.com/for-businesses): Self-serve carbon measurement and reporting for SMEs. Guided data entry, automatic emission factor matching, and benchmark comparison against sector peers.
- [For Associations & Platforms](https://www.compareyourfootprint.com/for-associations): White-label carbon tools for trade bodies and platforms. Associations can offer branded carbon reporting to their members.
- [Pricing](https://www.compareyourfootprint.com/pricing): Subscription plans and feature comparison.
- [Industries](https://www.compareyourfootprint.com/industries): Sector-specific benchmarking and guidance.
- [Activity Data Guide](https://www.compareyourfootprint.com/methodology/activity-data-guide): Definitions, units, and GHG Protocol scope mappings for measuring emissions activity data.
- [Emissions scopes](https://www.compareyourfootprint.com/methodology/emissions-scopes): Scope 1, 2 and 3 explained.
- [Scope 1 emissions](https://www.compareyourfootprint.com/methodology/scope-1-emissions)
- [Scope 2 emissions](https://www.compareyourfootprint.com/methodology/scope-2-emissions)
- [Scope 3 emissions](https://www.compareyourfootprint.com/methodology/scope-3-emissions)
- [Compliance](https://www.compareyourfootprint.com/compliance): Reporting frameworks hub.

## What We Do Not Do

Compare Your Footprint does not provide:
- Carbon offset procurement or trading
- Environmental certification or accreditation
- Legal, financial, or tax advice
- On-site environmental auditing
- Scope 3 supply-chain data collection services

## Key Information

- [Case Studies](https://www.compareyourfootprint.com/clients): Client success stories and outcomes
- [Testimonials](https://www.compareyourfootprint.com/testimonials): Customer feedback
- [Partner Directory](https://www.compareyourfootprint.com/partners): Certified consulting partners
- [Blog](https://www.compareyourfootprint.com/blog): Articles on carbon reporting and sustainability

## Activity Data Guide

How to measure emissions activity data by activity type (taxonomy only — emission factor values stay in the platform):

- [Advertising](https://www.compareyourfootprint.com/methodology/activity-data-guide/advertising): Purchased advertising services other than digital advertising — for example outdoor, print and broadcast campaigns, or advertising spend reported in aggregate where a channel-level breakdown is unavailable. Excludes digital advertising formats such as social media impressions or digital radio/TV placements (see Digital advertising).
- [Agriculture](https://www.compareyourfootprint.com/methodology/activity-data-guide/agriculture): Purchased agricultural products and related inputs — for example fertilisers, pesticides and agrochemicals, compost, and forestry products — used in the organisation's operations. Excludes food and drink purchased for catering (see Food and drink) and biomass fuel (see Biomass), which are recorded separately even where the underlying material is agricultural in origin.
- [Apparel](https://www.compareyourfootprint.com/methodology/activity-data-guide/apparel): Clothing, footwear and personal protective equipment (PPE) purchased by the organisation for staff uniforms, workwear, safety gear or promotional merchandise. Covers the purchased-goods emissions embedded in garments and footwear at point of purchase; excludes apparel purchased for resale by a retailer, which is recorded against that specific product line.
- [Biofuel](https://www.compareyourfootprint.com/methodology/activity-data-guide/biofuel): Liquid biofuels combusted by the organisation.
- [Biogas](https://www.compareyourfootprint.com/methodology/activity-data-guide/biogas): Biogas produced from anaerobic digestion (including landfill gas) combusted in boilers, CHP units or flares at sites the organisation owns or controls. Excludes biogas purchased and combusted by a supplier or landlord, or gas the organisation does not control.
- [Biomass](https://www.compareyourfootprint.com/methodology/activity-data-guide/biomass): Solid biomass — wood chips, wood pellets, wood logs, straw/grass and agricultural byproducts such as rice husk — combusted for heat or power in boilers or CHP plant that the organisation owns or controls. Excludes biomass combusted by a third-party energy services contractor unless the organisation controls that asset's operation.
- [Business services](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-services): Purchased professional and business services — accounting, legal, consulting, insurance, cleaning, security, facilities maintenance, IT repair and a wide range of similar third-party services — recorded as spend or a pre-calculated tCO2e figure. Excludes services with their own dedicated activity entry, such as Advertising or Digital advertising.
- [Business travel: Air](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-air): Business travel air is flight activity undertaken by employees for work purposes, booked either on commercial airlines or on aircraft the organisation owns, leases or charters. It includes domestic and international flights, short-haul and long-haul, but excludes an employee's regular commute to their usual workplace. Ownership of the aircraft — third-party commercial carrier versus organisation-operated — determines whether the flight sits in Scope 1 or Scope 3.
- [Business travel: Rail](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-rail): Business travel rail is train, tram and light-rail travel undertaken by employees for work purposes on third-party operated networks. It includes national and international rail, as well as light rail and tram journeys taken as part of a business trip. It excludes an employee's regular commute, which is reported separately under employee commuting.
- [Business travel: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-road): Business travel road is car, taxi, bus and coach travel undertaken by employees for work purposes, covering vehicles owned by the organisation, rental vehicles, taxis and employees' personal vehicles used on business (sometimes called grey fleet). It excludes an employee's regular commute, which is reported under employee commuting instead. The vehicle's ownership determines its scope: organisation-owned vehicles sit in Scope 1 or Scope 2 (for electric vehicle charging), while rental, taxi and personal-car business mileage sits in Scope 3 Category 6.
- [Business travel: Sea](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-sea): Sea and inland waterway travel undertaken by employees for business purposes, including ferry crossings (as foot or car passenger), cruise-related business travel, and marine fuel purchased directly for organisation-operated vessels. Excludes freight moved by sea (see Freight) and commuting ferry journeys, which sit under Employee commuting.
- [Chemicals](https://www.compareyourfootprint.com/methodology/activity-data-guide/chemicals): Purchased chemicals used in operations or products.
- [Computers](https://www.compareyourfootprint.com/methodology/activity-data-guide/computers): Purchased computer equipment.
- [Construction](https://www.compareyourfootprint.com/methodology/activity-data-guide/construction): Construction works and construction-related purchased goods — including concrete, insulation, cement and plaster, glass and ceramic products, structural metal, and associated architecture, engineering and remediation services — used in building or civil engineering projects. Excludes furniture and fit-out items not part of the structural works (see Furniture), and general materials purchased outside a construction project (see Materials).
- [Digital advertising](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-advertising): Digital advertising services purchased by the organisation, measured by data volume (GB) or duration (minutes) — for example social media image and video impressions, and digital radio or TV advertising placements. Excludes non-digital advertising (see Advertising) and the organisation's own website or app hosting (see Digital: Web and cloud hosting).
- [Digital network](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-network): Digital network and content-viewing activity attributable to the organisation's own operations — for example internet search usage, video streaming, and website dwell time by device type. Excludes network-operator infrastructure activity for products or services the organisation sells (see Digital network operator) and general IT hardware purchases (see Electrical items or Computers).
- [Digital network operator](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-network-operator): Network operator activity associated with data traffic carried on behalf of an organisation's sold products or services — for example fixed or mobile network segments used to deliver a digital product to end users. Applies to organisations that provide or resell network-dependent products; excludes general internal network use, which is recorded under Digital network.
- [Digital: Web and cloud hosting](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-web-and-cloud-hosting): Web and cloud hosting services purchased by the organisation.
- [Downstream leased assets: Buildings electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-electricity): Electricity consumed in buildings leased downstream by the organisation.
- [Downstream leased assets: Buildings gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-gas): Gas consumed in buildings leased downstream by the organisation.
- [Downstream leased assets: Buildings: Refrigerant losses](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-refrigerant-losses): Refrigerant gas leaked or topped up in cooling and refrigeration equipment inside buildings the organisation owns and leases to a tenant. Covers HVAC, chillers and refrigeration units under the landlord's operational responsibility, reported as the mass of gas lost or recharged during the period.
- [Downstream leased assets: Buildings: Waste](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-waste): Waste generated within buildings the organisation owns and leases to tenants, where the landlord (not the tenant) arranges collection and disposal. Recorded as bin volume or tonnage of general and recyclable waste removed from the property during the reporting period.
- [Downstream leased assets: Buildings: Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-water): Water supplied to and treated for buildings the organisation owns and leases to tenants, where the landlord holds the water account or is contractually responsible for supply. Measured in cubic metres from the meter serving the leased space.
- [Downstream leased assets: Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-information-technology): IT hardware - such as routers and network equipment - that the organisation owns and provides to tenants or customers as part of a leased or managed service, where the organisation retains ownership of the asset. Recorded as unit counts of equipment in use and, where available, kWh for the energy that equipment draws over its operating life.
- [Downstream leased assets: Vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-vehicles): Fuel consumed in vehicles leased downstream by the organisation.
- [Electrical items](https://www.compareyourfootprint.com/methodology/activity-data-guide/electrical-items): Purchased electrical items and appliances not otherwise classified as computers or IT hardware — for example batteries, fridges and freezers, small and large household or office appliances, and network cabling components such as microducts. Recorded at point of purchase; excludes disposal of these items at end of life (see Waste electrical items).
- [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity): Electricity activity data is the energy purchased from the grid or generated on site (for example solar PV) and consumed at facilities the organisation owns or has operational control over. It includes electricity used in offices, warehouses, data centres and manufacturing sites, but excludes electricity consumed by tenants in space you lease out. Ownership and control boundaries should follow the same consolidation approach (equity, financial control or operational control) used elsewhere in your inventory.
- [Employee car liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-car-liquid-fuels): Liquid fuel purchased directly by employees for their own vehicles used on business trips, then reimbursed by the organisation through a fuel-card or fuel-receipt arrangement, distinct from a straightforward mileage claim. Covers petrol and diesel purchases tied to business use of a privately owned car.
- [Employee commuting: Air](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-air): Air travel between an employee's home and their normal or temporary place of work, captured as part of the organisation's employee commuting inventory. Includes flights taken for a regular or occasional commute - for example, staff who fly to a hub office - rather than air travel undertaken on a work assignment.
- [Employee commuting: Rail](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-rail): Rail travel - national rail, light rail, tram or underground - between an employee's home and their workplace. Covers season tickets, pay-as-you-go journeys and occasional rail commuting captured through employee travel data.
- [Employee commuting: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-road): Employee commuting road is road travel between an employee's home and their usual worksite, in vehicles not owned or operated by the organisation — personal cars, buses, coaches and taxis. It excludes trips made for a specific business purpose, which are reported under business travel road instead, and excludes days worked from home, which fall under home working. As a Scope 3 Category 7 source, it's estimated rather than metered, typically via employee surveys.
- [Employee commuting: Sea](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-sea): Ferry and other sea travel between an employee's home and their workplace, relevant for organisations with staff commuting across water - island, estuary or coastal routes - as a regular or foot-passenger commute.
- [End of life of sold products](https://www.compareyourfootprint.com/methodology/activity-data-guide/end-of-life-of-sold-products): Waste treatment and disposal emissions from products the organisation has sold, once those products reach the end of their useful life with the customer. Covers the disposal route - landfill, recycling, incineration - and material composition of the product, recorded as tonnage or waste-container volume by waste type.
- [Events](https://www.compareyourfootprint.com/methodology/activity-data-guide/events): Activity data associated with events the organisation organises or purchases — covering event energy use, event-related travel, catering (food and drink served at the event), and event waste — recorded across a range of units depending on which component is being measured. Excludes routine business travel and catering unrelated to a specific event, which are recorded under their own dedicated entries.
- [Financed emissions](https://www.compareyourfootprint.com/methodology/activity-data-guide/financed-emissions): Financed emissions associated with investments and lending, reported as an absolute portfolio emissions figure (tCO2e) in line with PCAF-aligned Scope 3 Category 15 guidance. Relevant to organisations with an investment or lending book - banks, asset managers, insurers and corporates with treasury investments.
- [Food and drink](https://www.compareyourfootprint.com/methodology/activity-data-guide/food-and-drink): Food and drink covers items purchased by the organisation for staff catering, canteens, hospitality and client entertaining — not food or drink the organisation manufactures or sells as its own product. It's reported under Scope 3 Category 1, using weight, volume or unit counts where available, falling back to spend for less material purchases. The taxonomy tracks a wide range of individual food items — from almonds to anglerfish — reflecting how differently plant-based, animal-based and processed foods contribute to emissions.
- [Freight: Downstream](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-downstream): Freight: Downstream covers the transport and distribution of products the organisation has sold, once they've left its control, carried out in vehicles the organisation doesn't own — typically couriers, hauliers or freight forwarders working for you or paid by you. It sits under Scope 3 Category 9 (Downstream Transportation and Distribution) in the GHG Protocol. It only applies where the reporting organisation pays for the transport or requires it for another reason; if the customer arranges and pays for collection themselves, that leg belongs in the customer's own inventory, not yours.
- [Freight: Owned vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-owned-vehicles): Freight: Owned vehicles covers the movement of goods in vehicles the reporting organisation owns, leases or otherwise controls — vans, rigid trucks, articulated HGVs and refrigerated variants used to move your own or your customers' freight. Fuel combusted directly in these vehicles falls under the GHG Protocol's control approach as Scope 1; electricity used to charge owned electric freight vehicles is Scope 2; and the upstream (well-to-tank) emissions of that fuel or electricity sit in Scope 3 Category 3. Ownership and control — not who is driving or which direction goods are moving — is what puts an activity here rather than in Downstream or Upstream freight.
- [Freight: Upstream: Third party](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-upstream-third-party): Freight: Upstream: Third party covers the inbound transportation and distribution of goods you've purchased, before they arrive at your site, where the movement is carried out by a carrier neither owned nor controlled by your organisation. It falls under Scope 3 Category 4 (Upstream Transportation and Distribution). This includes freight paid for by you directly and, where it's material and available, freight your suppliers pay for and pass through as an embedded cost — the boundary depends on your organisation's chosen reporting approach.
- [Furniture](https://www.compareyourfootprint.com/methodology/activity-data-guide/furniture): Office and other furniture purchased by the organisation — desks, chairs, storage units, sofas and related fittings — recorded as purchased goods at point of purchase. Excludes furniture purchased for resale by a retailer or wholesaler, and excludes fixed building fit-out items recorded under Construction.
- [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas): Gas activity data is the volume or energy content of mains natural gas combusted in equipment owned or controlled by the organisation, such as heating systems, cookers and industrial burners. It excludes gas consumed by tenants in leased-out space and excludes bottled propane, butane or other non-piped gases, which are tracked separately. Ownership follows the same operational or financial control boundary applied to the rest of your Scope 1 sources.
- [Gaseous fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/gaseous-fuels): Gaseous fuels are any gases combusted by the organisation for heating, cooking, drying or industrial processes, excluding piped mains natural gas. This includes LPG, propane, butane and acetylene supplied by cylinder, bottle or bulk storage tank. Only fuel combusted in equipment the organisation owns or controls counts — fuel purchased for resale or held in inventory is excluded until it is burned.
- [Heat and steam](https://www.compareyourfootprint.com/methodology/activity-data-guide/heat-and-steam): Purchased heat or steam consumed at organisation sites.
- [Home working](https://www.compareyourfootprint.com/methodology/activity-data-guide/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.
- [Hotel stay](https://www.compareyourfootprint.com/methodology/activity-data-guide/hotel-stay): Hotel and similar accommodation used by employees during business travel, or purchased as part of organised trips or events, recorded in room.nights, spend, or a pre-calculated tCO2e figure. Excludes meeting-room hire used without an overnight stay, which has its own sub-type.
- [Household](https://www.compareyourfootprint.com/methodology/activity-data-guide/household): General household-type goods and consumables purchased by the organisation for staff welfare, kitchens, or communal areas — for example general kitchen goods and other everyday items not covered by a more specific purchased-goods entry. Excludes hygiene products (see Hygiene) and food and drink (see Food and drink).
- [Hygiene](https://www.compareyourfootprint.com/methodology/activity-data-guide/hygiene): Hygiene and sanitary products purchased by the organisation for staff or public welfare facilities — for example sanitary pads and related personal-care consumables. Excludes general cleaning chemicals (see Chemicals) and general facilities consumables (see Household).
- [Industrial activities](https://www.compareyourfootprint.com/methodology/activity-data-guide/industrial-activities): Spend-based industrial activity data for purchased industrial support services - such as electricity transmission and distribution, mining or fishing support services, and gas distribution - where the organisation procures these as a purchased service rather than metering the underlying physical activity itself. Used as a fallback when a more specific activity page (electricity, gas, water) doesn't fit the service purchased.
- [Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/information-technology): Information technology covers IT hardware, telecoms equipment and related purchased goods and services used by the organisation — laptops, tablets, smartphones, monitors, routers and IT services such as software development or data hosting — beyond the generic computer purchases tracked separately. It's reported under Scope 3 Category 1, and because the taxonomy holds device-specific factors for many named products, it rewards asset-register-level detail rather than blended spend.
- [Liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/liquid-fuels): Liquid fuels are fossil-derived liquids — diesel, petrol, kerosene, fuel oil and similar — combusted in generators, boilers, plant or owned vehicles under the organisation's operational control. It excludes biofuels and biofuel blends, which are tracked separately due to their different treatment of biogenic carbon. Only fuel actually burned counts; fuel held in storage or purchased for resale is excluded until combustion occurs.
- [Machinery](https://www.compareyourfootprint.com/methodology/activity-data-guide/machinery): Machinery purchased outright by the organisation and treated as a capital asset - manufacturing equipment, plant machinery, or similar - reported as spend, since most machinery purchases are recorded as capital expenditure rather than a physical mass or unit count.
- [Manufacturing](https://www.compareyourfootprint.com/methodology/activity-data-guide/manufacturing): Manufacturing services purchased from third parties - contract manufacturing, HVAC and refrigeration equipment fabrication, or office machinery production - reported as spend where a physical output quantity isn't available. Distinct from buying finished goods outright; this covers paying a manufacturer for a production or fabrication service.
- [Materials](https://www.compareyourfootprint.com/methodology/activity-data-guide/materials): Purchased materials used in products or operations.
- [Metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/metal): Purchased metal products and materials.
- [Mineral](https://www.compareyourfootprint.com/methodology/activity-data-guide/mineral): Mineral covers purchased non-metallic mineral products and industrial elements — silicon, graphite, nitrogen, oxygen, phosphorous, charcoal and mined or quarried non-metallic products such as sand, aggregate or stone. It's reported under Scope 3 Category 1, typically by weight (tonnes) for solid minerals and by volume (cubic metres) for industrial gases delivered as liquid or compressed gas, since the two are measured differently by suppliers.
- [Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/packaging): Packaging covers materials purchased specifically to package, protect or present products — cardboard boxes, pallet wrap, bottles, cans, bags and similar — rather than materials that form part of the product itself. It's reported under Scope 3 Category 1 (Purchased Goods and Services), by material type and weight wherever possible, because the emissions intensity of a tonne of glass, aluminium or plastic film differs substantially. Primary packaging (around the product), secondary (grouping units) and tertiary (pallets, shrink wrap for transport) can all be included, but keep them distinguishable in your data if you report by packaging tier.
- [Paper](https://www.compareyourfootprint.com/methodology/activity-data-guide/paper): Purchased paper and board products.
- [Plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/plastic): Plastic covers purchased plastic materials and resins by polymer type — HDPE, LDPE/LLDPE, PET, PP, PS and PVC, plus bioplastics such as polylactic acid (PLA) — used as raw material inputs to manufacturing rather than finished packaging items. It's reported under Scope 3 Category 1, by weight, because emissions intensity varies materially between polymer types and between virgin and recycled resin.
- [Purchased capital goods](https://www.compareyourfootprint.com/methodology/activity-data-guide/purchased-capital-goods): Capital assets purchased by the organisation and capitalised on the balance sheet - vehicles, aircraft, ships, IT and electrical equipment, fabricated metal products and machinery - reported by mass (tonne), unit count, or spend depending on which data is available for the asset class.
- [Real estate](https://www.compareyourfootprint.com/methodology/activity-data-guide/real-estate): Real estate services purchased by the organisation - property management, agency and letting services related to owned or leased premises - reported as spend where no more specific activity (electricity, gas, water, waste) captures the underlying building operation.
- [Refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/refrigerant): Refrigerant covers the fugitive emissions of refrigerant gases lost from equipment owned or controlled by the organisation — air conditioning units, chillers, cold storage and heat pumps — through leakage, servicing or end-of-life disposal. Unlike almost every other purchased-goods category, it sits entirely in Scope 1, because the loss happens directly from equipment under your control rather than through purchased goods, energy or transport. The activity data required is the mass of refrigerant lost, in kilograms, not the volume of gas held in the system.
- [Solid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/solid-fuels): Solid fossil fuels combusted in owned or controlled assets.
- [Supplier electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-electricity): Electricity activity data collected directly from suppliers as part of their purchased-goods-and-services footprint, using supplier- or region-specific electricity factors rather than the organisation's own metered supply. Used when calculating the electricity embedded in a purchased good or service, drawing on the supplier's location or reported grid mix.
- [Supplier gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-gas): Gas activity data collected from suppliers as an input to purchased goods and services, using country-specific natural gas factors that reflect where the supplier's operations are based. Applied when gas consumption is embedded in something purchased rather than combusted directly by the reporting organisation.
- [Supplier liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-liquid-fuels): Liquid fuel use by upstream suppliers - typically diesel or petrol combusted in a supplier's own vehicles, plant or generators - relevant to Category 4 (upstream transportation and distribution) where a haulier or logistics supplier's fuel use is the activity being measured.
- [Supplier refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-refrigerant): Refrigerant gas losses reported by suppliers, relevant when a supplier's cooling or refrigeration equipment is a material input to what the organisation purchases - for example, cold-chain logistics or refrigerated storage services. Recorded as kilogrammes of gas by refrigerant blend.
- [Textiles](https://www.compareyourfootprint.com/methodology/activity-data-guide/textiles): Purchased textile products and materials.
- [Trips: Accommodation](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-accommodation): Accommodation activity data for organised trips - for example, tour or travel operators booking hotel stays for clients. Reported in room-nights by destination country, reflecting the location where the accommodation was actually used.
- [Trips: Flights excluded: Client flights to/from point of departure](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-flights-excluded-client-flights-to-from-point-of-departure): Flights that a client books and pays for independently to reach the trip's point of departure, and which are therefore excluded from the tour operator's own package pricing, but still tracked as part of understanding the trip's full footprint. Reported in passenger.km or spend for the client's flight to and from the meeting point.
- [Trips: Flights included: Client flights to/from point of departure](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-flights-included-client-flights-to-from-point-of-departure): Flights to and from the trip's point of departure that the tour operator purchases and includes within the package price the client pays. Reported in passenger.km or spend for the flight the operator books on the client's behalf.
- [Trips: Food and drink](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-food-and-drink): Food and drink provided as part of organised trips - meals, snacks and beverages included in the package. Reported by specific item where possible, using the platform's item-level food and drink factors, rather than a single blended catering figure.
- [Trips: In-trip transport](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-in-trip-transport): Transport used during an organised trip once clients have arrived at the destination - coaches, local buses, taxis, ferries, internal flights and rail journeys between destinations on the itinerary. Covers both vehicles the tour operator owns or hires directly (Scope 1) and third-party transport purchased as part of the trip (Category 1).
- [Trips: Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-packaging): Packaging materials used within an organised trip - for example, single-use packaging for food and drink service, welcome packs or branded trip materials - reported by material type and mass.
- [Use of sold products](https://www.compareyourfootprint.com/methodology/activity-data-guide/use-of-sold-products): Energy consumed by products the organisation manufactures and sells, once those products are in use by the end customer - most commonly electricity draw for energy-using goods over their expected lifetime or a standard annual use period. Reported in kWh, using a regional or national electricity factor matched to where the product is used.
- [Use of sold products: Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/use-of-sold-products-information-technology): Energy consumed by IT hardware the organisation sells - such as routers or network equipment - during the product's use phase with the end customer. Reported by unit count sold and, where available, device-level lifetime energy use (kWh) matched to the specific product model.
- [Vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/vehicles): Motor vehicles purchased outright by the organisation and treated as a capital asset - vans, cars and other fleet vehicles - reported by unit count or spend at time of purchase. Distinct from fuel used to run those vehicles (Scope 1) and from vehicles hired, leased or rented rather than owned.
- [Waste construction](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-construction): Construction and demolition waste generated by the organisation.
- [Waste electrical items](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-electrical-items): Waste electrical and electronic equipment (WEEE) generated by the organisation and sent for treatment or disposal — including batteries, fridges and freezers, and mixed large or small electrical items. Excludes the original purchase of electrical items (see Electrical items), which is recorded as a separate purchased-goods activity.
- [Waste glass](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-glass): Glass waste generated by the organisation and sent for treatment or disposal, recorded in tonnes. Excludes glass purchased as packaging or a raw material (see Materials or Packaging), which is recorded as a purchased good rather than a waste stream.
- [Waste metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-metal): Metal waste generated by the organisation.
- [Waste paper](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-paper): Paper waste generated by the organisation.
- [Waste plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-plastic): Plastic waste generated by an organisation's operations, identified by polymer resin type (HDPE, LDPE/LLDPE, PET, PP, PS, PVC) where known, or reported as average plastic film or average plastic rigid where the resin type is not identified.
- [Waste textiles](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-textiles): Textile waste generated by the organisation — including mixed clothing waste and end-of-life footwear — sent for treatment or disposal. Excludes the purchase of new textile materials or apparel (see Textiles or Apparel), which is recorded as a separate purchased-goods activity.
- [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average): Spend-based average waste activity data, used as a proxy when an organisation cannot obtain weight or material-specific waste data (for example, tonnes of metal, paper, plastic or construction waste). Reported in £ or $ of waste-related spend rather than physical quantity.
- [Waste: Refuse](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-refuse): General refuse and mixed municipal waste generated by the organisation, including commercial and industrial waste, municipal collections, and organic food and garden waste, where the stream is not already covered by a material-specific page such as waste metal, waste paper, waste plastic or waste construction.
- [Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/water): Water activity data is the volume of water supplied to, and wastewater treated for, sites the organisation owns or controls. It includes mains water, borehole and other abstracted water, and the treatment or discharge of resulting wastewater and sewerage. It excludes water consumed by tenants in space leased out to others, following the same ownership and control boundary used elsewhere in your inventory.

### Activity × Scope × Category × Units

| Activity | Cluster | Scopes | Units |
| --- | --- | --- | --- |
| [Advertising](https://www.compareyourfootprint.com/methodology/activity-data-guide/advertising) | sector-specialist | S3 Cat 1 | tCO2e, $ Spend, £ Spend |
| [Agriculture](https://www.compareyourfootprint.com/methodology/activity-data-guide/agriculture) | sector-specialist | S3 Cat 1 | tonne, £ Spend, $ Spend |
| [Apparel](https://www.compareyourfootprint.com/methodology/activity-data-guide/apparel) | purchased-goods | S3 Cat 1 | Unit, tonne, £ Spend |
| [Biofuel](https://www.compareyourfootprint.com/methodology/activity-data-guide/biofuel) | energy-fuels | S1; S3 Cat 3 | kg, Litre |
| [Biogas](https://www.compareyourfootprint.com/methodology/activity-data-guide/biogas) | energy-fuels | S1; S3 Cat 3 | kWh, tonne |
| [Biomass](https://www.compareyourfootprint.com/methodology/activity-data-guide/biomass) | energy-fuels | S1; S3 Cat 3 | kWh, tonne |
| [Business services](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-services) | sector-specialist | S3 Cat 1 | tCO2e, $ Spend, £ Spend |
| [Business travel: Air](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-air) | business-travel | S1; S3 Cat 6 | passenger.km, kWh, litre, tonne, $ Spend, £ Spend |
| [Business travel: Rail](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-rail) | business-travel | S3 Cat 6 | passenger.km, $ Spend, £ Spend |
| [Business travel: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-road) | business-travel | S1; S2; S3 Cat 6 | passenger.km, kWh, km, litre, tonne, £ Spend, $ Spend |
| [Business travel: Sea](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-sea) | business-travel | S1; S3 Cat 6 | passenger.km, kWh, litre, tonne, $ Spend, £ Spend |
| [Chemicals](https://www.compareyourfootprint.com/methodology/activity-data-guide/chemicals) | purchased-goods | S1; S3 Cat 1 | tonne, Unit, kg, litre, $ Spend, £ Spend |
| [Computers](https://www.compareyourfootprint.com/methodology/activity-data-guide/computers) | it-digital | S3 Cat 1 | kg, tonne, £ Spend, $ Spend |
| [Construction](https://www.compareyourfootprint.com/methodology/activity-data-guide/construction) | sector-specialist | S3 Cat 1 | m, m2, m3, kg, tonne, Unit, £ Spend, $ Spend |
| [Digital advertising](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-advertising) | it-digital | S3 Cat 1 | GB, minute |
| [Digital network](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-network) | it-digital | S3 Cat 1 | minute, Unit |
| [Digital network operator](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-network-operator) | it-digital | S3 Cat 11 | GB, kWh |
| [Digital: Web and cloud hosting](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-web-and-cloud-hosting) | it-digital | S3 Cat 1 | kWh |
| [Downstream leased assets: Buildings electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-electricity) | leased-assets | S3 Cat 13 | kWh |
| [Downstream leased assets: Buildings gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-gas) | leased-assets | S3 Cat 13 | kWh |
| [Downstream leased assets: Buildings: Refrigerant losses](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-refrigerant-losses) | downstream-leased | S3 Cat 13 | kg |
| [Downstream leased assets: Buildings: Waste](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-waste) | downstream-leased | S3 Cat 13 | Bin: 1100 litre, tonne |
| [Downstream leased assets: Buildings: Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-buildings-water) | downstream-leased | S3 Cat 13 | m3 |
| [Downstream leased assets: Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-information-technology) | downstream-leased | S3 Cat 13 | Unit, kWh |
| [Downstream leased assets: Vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/downstream-leased-assets-vehicles) | leased-assets | S3 Cat 13 | litre |
| [Electrical items](https://www.compareyourfootprint.com/methodology/activity-data-guide/electrical-items) | it-digital | S3 Cat 1 | kg, tonne, £ Spend, $ Spend |
| [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity) | energy-fuels | S2; S3 Cat 3 | kWh, $ Spend, £ Spend |
| [Employee car liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-car-liquid-fuels) | employee-movement | S3 Cat 6 | kWh, tonne, litre, £ Spend |
| [Employee commuting: Air](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-air) | employee-movement | S3 Cat 7 | passenger.km, $ Spend, £ Spend |
| [Employee commuting: Rail](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-rail) | employee-movement | S3 Cat 7 | passenger.km, £ Spend, $ Spend |
| [Employee commuting: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-road) | employee-movement | S3 Cat 7 | passenger.km, km, £ Spend, $ Spend |
| [Employee commuting: Sea](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-sea) | employee-movement | S3 Cat 7 | passenger.km, £ Spend, $ Spend |
| [End of life of sold products](https://www.compareyourfootprint.com/methodology/activity-data-guide/end-of-life-of-sold-products) | sold-products | S3 Cat 12 | Bin: 1100 litre, tonne |
| [Events](https://www.compareyourfootprint.com/methodology/activity-data-guide/events) | sector-specialist | S3 Cat 1 | kg, kWh, litre, m3, tCO2e, tonne, room.night, Unit, $ Spend, £ Spend, minute |
| [Financed emissions](https://www.compareyourfootprint.com/methodology/activity-data-guide/financed-emissions) | sector-specialist | S3 Cat 15 | tCO2e |
| [Food and drink](https://www.compareyourfootprint.com/methodology/activity-data-guide/food-and-drink) | purchased-goods | S3 Cat 1 | kg, litre, tonne, Unit, $ Spend, £ Spend |
| [Freight: Downstream](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-downstream) | freight-logistics | S3 Cat 9 | km, kWh, litre, tonne, tonne.km, £ Spend, $ Spend, Unit |
| [Freight: Owned vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-owned-vehicles) | freight-logistics | S1; S2; S3 Cat 3 | km, kWh, litre, tonne, £ Spend, tonne.km |
| [Freight: Upstream: Third party](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-upstream-third-party) | freight-logistics | S3 Cat 4 | kg, km, kWh, litre, tCO2e, tonne, tonne.km, £ Spend, $ Spend, Unit |
| [Furniture](https://www.compareyourfootprint.com/methodology/activity-data-guide/furniture) | purchased-goods | S3 Cat 1 | Unit, £ Spend, $ Spend, tonne |
| [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas) | energy-fuels | S1; S3 Cat 3 | Btu, m3, kWh, scf, tonne, $ Spend, £ Spend |
| [Gaseous fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/gaseous-fuels) | energy-fuels | S1; S3 Cat 3 | Btu, m3, litre, kWh, scf, tonne, $ Spend, £ Spend |
| [Heat and steam](https://www.compareyourfootprint.com/methodology/activity-data-guide/heat-and-steam) | energy-fuels | S2; S3 Cat 3 | kWh |
| [Home working](https://www.compareyourfootprint.com/methodology/activity-data-guide/home-working) | employee-movement | S3 Cat 7 | Btu, kWh, m3, litre, tonne, scf, $ Spend, £ Spend |
| [Hotel stay](https://www.compareyourfootprint.com/methodology/activity-data-guide/hotel-stay) | employee-movement | S3 Cat 1 | room.night, tCO2e, £ Spend, $ Spend |
| [Household](https://www.compareyourfootprint.com/methodology/activity-data-guide/household) | purchased-goods | S3 Cat 1 | kg, Unit |
| [Hygiene](https://www.compareyourfootprint.com/methodology/activity-data-guide/hygiene) | purchased-goods | S3 Cat 1 | Unit |
| [Industrial activities](https://www.compareyourfootprint.com/methodology/activity-data-guide/industrial-activities) | sector-specialist | S3 Cat 1 | £ Spend |
| [Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/information-technology) | it-digital | S3 Cat 1 | tonne, Unit, £ Spend, $ Spend |
| [Liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/liquid-fuels) | energy-fuels | S1; S3 Cat 3 | kWh, tonne, litre, £ Spend |
| [Machinery](https://www.compareyourfootprint.com/methodology/activity-data-guide/machinery) | sector-specialist | S3 Cat 2 | £ Spend, $ Spend |
| [Manufacturing](https://www.compareyourfootprint.com/methodology/activity-data-guide/manufacturing) | sector-specialist | S3 Cat 1 | £ Spend, $ Spend |
| [Materials](https://www.compareyourfootprint.com/methodology/activity-data-guide/materials) | purchased-goods | S3 Cat 1 | kg, tonne, Unit, £ Spend, $ Spend |
| [Metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/metal) | purchased-goods | S3 Cat 1 | Tonne, £ Spend, $ Spend |
| [Mineral](https://www.compareyourfootprint.com/methodology/activity-data-guide/mineral) | purchased-goods | S3 Cat 1 | tonne, HCM, m3, £ Spend, $ Spend |
| [Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/packaging) | purchased-goods | S3 Cat 1 | kg, tonne |
| [Paper](https://www.compareyourfootprint.com/methodology/activity-data-guide/paper) | purchased-goods | S3 Cat 1 | tonne, £ Spend, $ Spend |
| [Plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/plastic) | purchased-goods | S3 Cat 1 | tonne, £ Spend, $ Spend |
| [Purchased capital goods](https://www.compareyourfootprint.com/methodology/activity-data-guide/purchased-capital-goods) | sector-specialist | S3 Cat 2 | tonne, $ Spend, £ Spend, Unit |
| [Real estate](https://www.compareyourfootprint.com/methodology/activity-data-guide/real-estate) | sector-specialist | S3 Cat 1 | $ Spend, £ Spend |
| [Refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/refrigerant) | sector-specialist | S1 | kg |
| [Solid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/solid-fuels) | energy-fuels | S1; S3 Cat 3 | kWh, tonne |
| [Supplier electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-electricity) | sector-specialist | S3 Cat 1 | kWh, $ Spend, £ Spend |
| [Supplier gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-gas) | sector-specialist | S3 Cat 1 | Btu, m3, tonne, kWh, scf, $ Spend, £ Spend |
| [Supplier liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-liquid-fuels) | sector-specialist | S3 Cat 4 | kWh, tonne, litre, £ Spend |
| [Supplier refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/supplier-refrigerant) | sector-specialist | S3 Cat 1 | kg |
| [Textiles](https://www.compareyourfootprint.com/methodology/activity-data-guide/textiles) | purchased-goods | S3 Cat 1 | kg, tonne, $ Spend, £ Spend |
| [Trips: Accommodation](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-accommodation) | sector-specialist | S3 Cat 1 | room.night |
| [Trips: Flights excluded: Client flights to/from point of departure](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-flights-excluded-client-flights-to-from-point-of-departure) | sector-specialist | S3 Cat 11 | passenger.km, $ Spend, £ Spend |
| [Trips: Flights included: Client flights to/from point of departure](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-flights-included-client-flights-to-from-point-of-departure) | sector-specialist | S3 Cat 1 | passenger.km, $ Spend, £ Spend |
| [Trips: Food and drink](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-food-and-drink) | sector-specialist | S3 Cat 1 | kg, litre, Unit |
| [Trips: In-trip transport](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-in-trip-transport) | sector-specialist | S1; S3 Cat 1 | km, kWh, litre, passenger.km, tonne, £ Spend, $ Spend |
| [Trips: Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/trips-packaging) | sector-specialist | S3 Cat 1 | tonne |
| [Use of sold products](https://www.compareyourfootprint.com/methodology/activity-data-guide/use-of-sold-products) | sold-products | S3 Cat 11 | kWh |
| [Use of sold products: Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/use-of-sold-products-information-technology) | sold-products | S3 Cat 11 | Unit, kWh |
| [Vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/vehicles) | freight-logistics | S3 Cat 2 | Unit, £ Spend, $ Spend |
| [Waste construction](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-construction) | waste-water | S3 Cat 5 | Tonne |
| [Waste electrical items](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-electrical-items) | waste-water | S3 Cat 5 | tonne, Unit |
| [Waste glass](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-glass) | waste-water | S3 Cat 5 | tonne |
| [Waste metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-metal) | waste-water | S3 Cat 5 | Tonne |
| [Waste paper](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-paper) | waste-water | S3 Cat 5 | Tonne |
| [Waste plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-plastic) | waste-water | S3 Cat 5 | litre, tonne |
| [Waste textiles](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-textiles) | waste-water | S3 Cat 5 | tonne, Unit |
| [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average) | waste-water | S3 | $ Spend, £ Spend |
| [Waste: Refuse](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-refuse) | waste-water | S3 Cat 5 | Bin: 1100 litre, tonne |
| [Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/water) | waste-water | S3 Cat 1 | m3, litre, $ Spend, £ Spend |

- [Emissions scopes hub](https://www.compareyourfootprint.com/methodology/emissions-scopes)
- [Scope 3 emissions](https://www.compareyourfootprint.com/methodology/scope-3-emissions)
- [Taxonomy JSON](https://www.compareyourfootprint.com/methodology/activity-data-guide/taxonomy.json)

## Industry × material activity

| Industry | Activity | Materiality | Note |
| --- | --- | --- | --- |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity) | high | Process plant, compressed air and site power usually dominate Scope 2. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas) | high | Space heating and process heat are core Scope 1 sources on most sites. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/liquid-fuels) | high | Diesel and gas oil for generators, plant and backup boilers. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/refrigerant) | high | HVAC and process cooling leaks are material Scope 1 fugitive emissions. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Freight: Owned vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-owned-vehicles) | high | Owned delivery and yard fleets contribute direct transport emissions. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Freight: Upstream: Third party](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-upstream-third-party) | high | Inbound materials logistics is a major Scope 3 Category 4 line. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Freight: Downstream](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-downstream) | medium | Outbound product distribution where third parties haul finished goods. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Materials](https://www.compareyourfootprint.com/methodology/activity-data-guide/materials) | high | Raw and process materials dominate Category 1 purchased goods. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/metal) | high | Steel and other metals are typically the largest materials hotspot. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/packaging) | high | Primary and secondary packaging sit in purchased goods (Category 1). |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average) | high | Production scrap and packaging waste drive Category 5 disposals. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Waste metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-metal) | medium | Scrap metal streams are a distinct Category 5 line for fabricators. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/water) | medium | Process and wash-down water with associated treatment emissions. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Business travel: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-road) | medium | Multi-site engineers and sales fleets add Category 6 travel. |
| [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing) | [Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/information-technology) | emerging | OT/IT infrastructure and cloud services grow with digitalisation. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity) | high | Office electricity is typically the largest controllable Scope 2 item. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Business travel: Air](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-air) | high | Client air travel often dominates Scope 3 for advisory firms. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Business travel: Rail](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-rail) | medium | Domestic client work commonly shifts from air to rail. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Business travel: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-road) | medium | Hire cars and grey fleet for regional client visits. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Employee commuting: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-road) | high | Office-based headcount makes commuting a material Category 7 source. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Home working](https://www.compareyourfootprint.com/methodology/activity-data-guide/home-working) | high | Hybrid models shift energy from offices into home-working estimates. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Information technology](https://www.compareyourfootprint.com/methodology/activity-data-guide/information-technology) | high | Cloud, SaaS and devices are purchased goods / IT Category 1 hotspots. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Computers](https://www.compareyourfootprint.com/methodology/activity-data-guide/computers) | high | Laptop and desktop refresh cycles are a visible Category 1 line. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Digital: Web and cloud hosting](https://www.compareyourfootprint.com/methodology/activity-data-guide/digital-web-and-cloud-hosting) | medium | Hosted SaaS and cloud workloads grow with digital delivery models. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Paper](https://www.compareyourfootprint.com/methodology/activity-data-guide/paper) | medium | Office paper and print remain relevant for hybrid workplaces. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas) | medium | Gas heating remains relevant for older UK office stock. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average) | medium | Office waste and confidential shredding routes under Category 5. |
| [Professional Services](https://www.compareyourfootprint.com/industries/professional-services) | [Waste paper](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-paper) | medium | Confidential paper destruction is a distinct Category 5 stream. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity) | high | Store lighting, refrigeration racks and HVAC dominate Scope 2. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/refrigerant) | high | Retail refrigeration and AC leak rates are a key Scope 1 risk. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Freight: Downstream](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-downstream) | high | Store replenishment and home delivery sit in downstream logistics. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Freight: Upstream: Third party](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-upstream-third-party) | high | Supplier inbound freight feeds Category 4 upstream distribution. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/packaging) | high | Own-label and transit packaging are material purchased goods. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/plastic) | high | Retail packaging plastics are a Category 1 hotspot for many banners. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average) | high | Store waste, returns and cardboard streams drive Category 5. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Waste: Refuse](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-refuse) | high | Mixed store refuse is a large Category 5 disposal line. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Waste plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-plastic) | medium | Back-of-house plastic film and packaging waste. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas) | medium | Heating for larger format stores and warehouses. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/water) | medium | Store and distribution-centre water use with treatment impacts. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Employee commuting: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-road) | medium | Distributed store networks create significant commuting emissions. |
| [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail) | [Food and drink](https://www.compareyourfootprint.com/methodology/activity-data-guide/food-and-drink) | medium | Material for grocery and foodservice retail purchased goods. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity) | high | Site cabins, plant charging and yard power feed Scope 2. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas) | high | Proxy for site fuels and heating where gas or similar fuels are metered. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/liquid-fuels) | high | Red diesel and gas oil for plant and generators are core Scope 1 fuels. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Freight: Owned vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-owned-vehicles) | high | Owned tippers, vans and plant movers are core Scope 1 mobile sources. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Freight: Upstream: Third party](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-upstream-third-party) | high | Aggregates, steel and modular deliveries arrive via third-party haulage. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Mineral](https://www.compareyourfootprint.com/methodology/activity-data-guide/mineral) | high | Cement, concrete and aggregates dominate Category 1 materials. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Metal](https://www.compareyourfootprint.com/methodology/activity-data-guide/metal) | high | Structural steel and rebar are major purchased-goods lines. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Materials](https://www.compareyourfootprint.com/methodology/activity-data-guide/materials) | high | Broader construction materials sit in Category 1 purchased goods. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average) | high | Construction and demolition waste is a large Category 5 line. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Waste construction](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-construction) | high | Dedicated C&D waste streams for Category 5 reporting. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/water) | medium | Dust suppression, welfare and concrete-related water use. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/packaging) | medium | Materials packaging and pallet wrap enter purchased goods. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Employee commuting: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/employee-commuting-road) | medium | Transient site workforces commute long distances by road. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Business travel: Road](https://www.compareyourfootprint.com/methodology/activity-data-guide/business-travel-road) | medium | Project managers and surveyors travel between sites frequently. |
| [Construction](https://www.compareyourfootprint.com/industries/construction) | [Refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/refrigerant) | emerging | Site welfare HVAC and temporary cooling become relevant on larger jobs. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Electricity](https://www.compareyourfootprint.com/methodology/activity-data-guide/electricity) | high | Process lines, cold stores and packaging halls drive Scope 2. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Gas](https://www.compareyourfootprint.com/methodology/activity-data-guide/gas) | high | Boilers, ovens and CIP heat are typical Scope 1 combustion sources. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Liquid fuels](https://www.compareyourfootprint.com/methodology/activity-data-guide/liquid-fuels) | medium | Site diesel and backup generation where mains gas is not used. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Refrigerant](https://www.compareyourfootprint.com/methodology/activity-data-guide/refrigerant) | high | Cold chain and process refrigeration leak risk is sector-critical. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Food and drink](https://www.compareyourfootprint.com/methodology/activity-data-guide/food-and-drink) | high | Ingredients and bought-in food are core Category 1 purchased goods. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Packaging](https://www.compareyourfootprint.com/methodology/activity-data-guide/packaging) | high | Primary food packaging is often second only to ingredients. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Plastic](https://www.compareyourfootprint.com/methodology/activity-data-guide/plastic) | high | Food-contact and transit plastics are a Category 1 hotspot. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Chemicals](https://www.compareyourfootprint.com/methodology/activity-data-guide/chemicals) | medium | Cleaning and process chemicals enter Category 1 purchased goods. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Freight: Downstream](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-downstream) | high | Chilled and ambient distribution to retail and foodservice customers. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Freight: Upstream: Third party](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-upstream-third-party) | high | Farm and ingredient inbound logistics under Category 4. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Waste: Average](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-average) | high | Organic and packaging waste streams are material Category 5 sources. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Waste: Refuse](https://www.compareyourfootprint.com/methodology/activity-data-guide/waste-refuse) | medium | Mixed site refuse alongside segregated organic streams. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Water](https://www.compareyourfootprint.com/methodology/activity-data-guide/water) | high | Process water and effluent treatment are material for most sites. |
| [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage) | [Freight: Owned vehicles](https://www.compareyourfootprint.com/methodology/activity-data-guide/freight-owned-vehicles) | medium | Owned delivery fleets where producers distribute direct to customers. |

## Scope 3 categories

- [Category 1: Purchased goods and services](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-1-purchased-goods-and-services)
- [Category 2: Capital goods](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-2-capital-goods)
- [Category 3: Fuel- and energy-related activities](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-3-fuel-and-energy-related-activities)
- [Category 4: Upstream transportation and distribution](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-4-upstream-transportation-and-distribution)
- [Category 5: Waste generated in operations](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-5-waste-generated-in-operations)
- [Category 6: Business travel](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-6-business-travel)
- [Category 7: Employee commuting](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-7-employee-commuting)
- [Category 8: Upstream leased assets](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-8-upstream-leased-assets)
- [Category 9: Downstream transportation and distribution](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-9-downstream-transportation-and-distribution)
- [Category 10: Processing of sold products](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-10-processing-of-sold-products)
- [Category 11: Use of sold products](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-11-use-of-sold-products)
- [Category 12: End-of-life treatment of sold products](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-12-end-of-life-treatment-of-sold-products)
- [Category 13: Downstream leased assets](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-13-downstream-leased-assets)
- [Category 14: Franchises](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-14-franchises)
- [Category 15: Investments](https://www.compareyourfootprint.com/methodology/scope-3-emissions/category-15-investments)

## Compliance

- [Compliance hub](https://www.compareyourfootprint.com/compliance)
- [CBAM](https://www.compareyourfootprint.com/compliance/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 Protocol](https://www.compareyourfootprint.com/compliance/ghg-protocol): The 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 5000](https://www.compareyourfootprint.com/compliance/issa-uk-5000): ISSA (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 006](https://www.compareyourfootprint.com/compliance/ppn-006): UK 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.
- [SBTi](https://www.compareyourfootprint.com/compliance/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.
- [SECR](https://www.compareyourfootprint.com/compliance/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 SRS](https://www.compareyourfootprint.com/compliance/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.
- [VSME](https://www.compareyourfootprint.com/compliance/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.

## Industries

- [Retail & E-commerce](https://www.compareyourfootprint.com/industries/retail): Carbon reporting and benchmarking for retail and e-commerce businesses. Meet customer expectations, satisfy procurement requirements, and demonstrate credible year-on-year reduction.
- [Food & Beverage](https://www.compareyourfootprint.com/industries/food-and-beverage): Carbon reporting and benchmarking for food and beverage businesses. Measure your full footprint from supply chain to consumer, set science-based targets, and reduce emissions credibly.
- [Manufacturing](https://www.compareyourfootprint.com/industries/manufacturing): From Scope 1 fuel use to Scope 3 supply chain — get a benchmarked, SECR-ready footprint that meets investor and customer expectations. Built for UK manufacturing sectors.
- [Professional Services](https://www.compareyourfootprint.com/industries/professional-services): Carbon reporting and benchmarking for professional services firms. Meet client and tender requirements, align with frameworks, and demonstrate credible sustainability performance.
- [Construction](https://www.compareyourfootprint.com/industries/construction): Carbon reporting and benchmarking for UK construction firms. Meet PPN 06/21 requirements, demonstrate your net-zero commitment to Tier 1 clients, and win more tenders.

## Blog

- [EUR 75.36 Per Tonne — What the First CBAM Certificate Price Means for UK SME Suppliers](https://www.compareyourfootprint.com/blog/cbam-certificate-price-uk-sme-suppliers): The EU's first CBAM certificate price is EUR 75.36/tonne. Here's what it means for UK SMEs in manufacturing supply chains.
- [Free Carbon Accounting Software UK: Good Enough for SMEs?](https://www.compareyourfootprint.com/blog/free-carbon-accounting-software-uk-sme): Free carbon footprint calculators work for rough estimates. But when SECR reports, UK tenders or customer questionnaires are on the line, most free tools break down.
- [What the EU VSME Standard Means for UK SME Suppliers — A Plain-English Guide](https://www.compareyourfootprint.com/blog/eu-vsme-standard-uk-sme-suppliers-plain-english-guide): The EU's new VSME standard will define exactly what carbon data your EU customers can ask for. Here's what UK SMEs need to know before June 2026.
- [Why Your Carbon Footprint Dropped This Year — and Why That Might Not Be Good News](https://www.compareyourfootprint.com/blog/why-your-carbon-footprint-dropped-2025-factors): The 2025 DESNZ conversion factors cut the electricity emissions factor by 14.5%. Your footprint may look better on paper without any real change.
- [CBAM Is Live — What It Means If Your Customer Exports to the EU](https://www.compareyourfootprint.com/blog/cbam-uk-sme-suppliers): EU CBAM is fully operational. If your customer exports to the EU, they'll need your emissions data. Here's what to prepare.
- [What GHG Protocol's Proposed Scope 2 Changes Mean for Your Carbon Footprint](https://www.compareyourfootprint.com/blog/ghg-protocol-scope-2-changes-2026): The GHG Protocol's 2026 Scope 2 consultation proposes hourly matching for renewables. Learn who is affected, what changes, and how UK firms should prepare.
- [Your EU Customer Asked for Carbon Data: What to Provide and What to Refuse](https://www.compareyourfootprint.com/blog/eu-customer-carbon-data-what-to-provide): EU regulations now cap what data large companies can demand from SME suppliers. Know your rights and obligations.
- [Your office carbon footprint just dropped 14.5% — and you didn't do anything](https://www.compareyourfootprint.com/blog/your-office-carbon-footprint-dropped-14-percent-you-didnt-do-anything): The 2025 DEFRA/DESNZ conversion factors cut the UK electricity emission factor by 14.5%. Here's what it means for your year-on-year carbon reporting.
- [Carbon Reporting as a Revenue Decision: The £52K Case for UK SMEs](https://www.compareyourfootprint.com/blog/carbon-footprint-revenue-decision-not-compliance): UK SMEs estimate £52K in extra annual income from green credentials. Combined with SECR's £2.72:£1 ROI, the commercial case for carbon measurement is concrete.
- [What the EU's New Value-Chain Cap Means for UK SME Suppliers](https://www.compareyourfootprint.com/blog/eu-value-chain-cap-uk-sme-suppliers): The EU Omnibus I Directive gives UK SME suppliers the legal right to refuse carbon data requests that go beyond the VSME standard. Here's what it means in practice.
- [UK SME Net Zero Readiness: Bridging the 13% Gap](https://www.compareyourfootprint.com/blog/uk-sme-net-zero-readiness-bridging-the-13-percent-gap): Only 13% of UK SMEs say they have adequate finances for net zero. You don't need a sustainability team — here's how to start with what you have.
- [The VSME value chain cap — what UK SMEs can legally refuse to report](https://www.compareyourfootprint.com/blog/vsme-value-chain-cap-what-uk-smes-can-legally-refuse-to-report): The EU Omnibus Directive gives SMEs a legal right to refuse excessive carbon data requests. Here's what you can — and can't — be asked for.
- [UK CBAM 2027: What SME Exporters Need to Know](https://www.compareyourfootprint.com/blog/uk-cbam-arrives-january-2027-what-sme-exporters-need-to-know): The UK Carbon Border Adjustment Mechanism starts January 2027. If you export aluminium, steel, cement, or fertilisers, here's what you need to prepare.
- [ISSA (UK) 5000: What It Means for the Carbon Data Your SME Clients Need to Produce](https://www.compareyourfootprint.com/blog/issa-uk-5000-sme-carbon-data-assurance): ISSA (UK) 5000 takes effect December 2026. What the new sustainability assurance standard means for the carbon data SMEs produce — explained for accountants.
- [What the EU VSME Standard Means for UK SME Suppliers — a Plain-English Guide](https://www.compareyourfootprint.com/blog/eu-vsme-standard-uk-sme-suppliers-guide): The EU's VSME delegated act lands in June 2026. Here's what UK SME suppliers need to know — and the 5 actions to take before your EU customer's next data request.
- [Sage Earth vs. Dedicated Carbon Accounting Software: When Is £9/Month Enough?](https://www.compareyourfootprint.com/blog/sage-earth-vs-dedicated-carbon-accounting-software): Sage Earth now lives inside Sage Accounting for £9/month. Here’s when that’s enough for SME carbon reporting — and when to move to dedicated software.
- [Am I still in scope for SECR? The threshold trap explained](https://www.compareyourfootprint.com/blog/am-i-still-in-scope-for-secr-the-threshold-trap-explained): The Companies Act and SECR thresholds have decoupled. Here's how to work out whether your business still needs to report — and what to do if you're not sure.
- [Best Carbon Accounting Software for UK SMEs: An Honest Comparison (2026)](https://www.compareyourfootprint.com/blog/best-carbon-accounting-software-uk-sme-2026): Honest 2026 comparison of UK SME carbon accounting tools — strengths, weaknesses, and which platform fits which type of business.
- [The Carbon Trust Calculator Is Gone — What UK SMEs Should Use Instead](https://www.compareyourfootprint.com/blog/carbon-trust-calculator-gone-what-to-use-instead): The Carbon Trust SME carbon calculator has been retired. Here’s what UK SMEs should use instead and why free tools may not be enough.
- [Sage Earth vs. Dedicated Carbon Software: When You Need More Than an Estimate](https://www.compareyourfootprint.com/blog/sage-earth-vs-dedicated-carbon-software-when-you-need-more-than-estimate): Sage Earth is great for a first look at your carbon footprint. But when a customer asks for Scope 3 by category, you need activity-level data.
- [The Accountant's Guide to Carbon Reporting: SECR, UK SRS, and What Your Clients Actually Need](https://www.compareyourfootprint.com/blog/accountants-guide-carbon-reporting-secr-uk-srs): Accountants are now expected to handle carbon reporting. This guide explains which UK frameworks apply, what data to collect, and when to use software or a consultant.
- [SECR Is Being Phased Out — Here's What That Means for Your Data](https://www.compareyourfootprint.com/blog/secr-phased-out-uk-srs-transition): The January 2026 SECR evaluation signals the regulation's absorption into UK SRS. For companies already reporting SECR, this is a transition — not a threat.
- [Two-Thirds of UK SMEs Can't Categorise Their Emissions — Why Your Carbon Tool Should Do It for You](https://www.compareyourfootprint.com/blog/sme-emissions-categorisation-carbon-tool): 65% of UK SMEs can't categorise emissions into scopes. Why your carbon tool should handle Scope 1, 2, and 3 automatically, not your finance team.
- [SECR Is Plateauing — Here's What Comes Next for UK Carbon Reporting](https://www.compareyourfootprint.com/blog/secr-plateauing-uk-carbon-reporting-whats-next): DESNZ’s SECR evaluation shows returns flattening just as UK SRS and FCA CP26/5 make Scope 3 data requests unavoidable for SMEs in listed supply chains.
- [UK SRS for SME suppliers: what your large customers are about to ask you](https://www.compareyourfootprint.com/blog/uk-srs-sme-suppliers-2026): UK SRS is published and listed companies are planning their first disclosures. Here are the five data points SME suppliers will actually be asked to provide — in plain English.
- [What replaces SECR? A plain-English guide for UK companies](https://www.compareyourfootprint.com/blog/what-replaces-secr-uk-srs-transition): SECR is still in force, but the UK’s new Sustainability Reporting Standards (UK SRS) signal where reporting is heading. Here’s what that shift means in practice.
- [The UK SME Guide to Carbon Reduction Plans and PPN 006 in 2026](https://www.compareyourfootprint.com/blog/uk-sme-carbon-reduction-plan-ppn006-2026): NHS procurement expansion is bringing more contracts into PPN 006 scope in 2026. Here's what SME suppliers need to know about Carbon Reduction Plans and how to create one.
- [What the SECR evaluation report means for your SME — and what comes next](https://www.compareyourfootprint.com/blog/secr-evaluation-report-what-it-means-for-your-sme): DESNZ’s 2026 SECR evaluation found £2.72 benefit per £1 of compliance cost—but its impact has peaked. Here’s what that means for UK SMEs and what comes next.
- [SECR Worked. Now What? What the Government's Own Evaluation Means for Your Business](https://www.compareyourfootprint.com/blog/secr-worked-now-what-evaluation-2026): DESNZ’s 2026 SECR evaluation shows strong returns but fading impact. Here’s what that means for your carbon reporting and what to do next.
- [Compare Your Footprint Is a Founding Member of the Carbon Accounting Alliance](https://www.compareyourfootprint.com/blog/compare-your-footprint-is-a-founding-member-of-carbon-accounting-alliance): Why Compare Your Footprint joined the Carbon Accounting Alliance at launch, and how that founding membership still supports better carbon accounting standards.

## Case Studies

- [Solve](https://www.compareyourfootprint.com/clients/solve): Solve is a B-Corp certified SEO and Web Design Agency
- [J Coffey Construction](https://www.compareyourfootprint.com/clients/j-coffey-construction): How a leading Tier 1 subcontractor built a carbon data platform to become the preferred sustainable construction partner — and removed 558 tonnes of CO2e from plant and machinery in a single year.
- [Bowmark Capital](https://www.compareyourfootprint.com/clients/bowmark-capital): How Compare Your Footprint helped Bowmark Capital's investment portfolio companies establish carbon baselines, identify hotspots, and build credible science-based reduction strategies.
- [Abel & Cole](https://www.compareyourfootprint.com/clients/abel-and-cole): How online grocer Abel & Cole used Compare Your Footprint to take ownership of their carbon accounting, reduce emissions by 7,939 tonnes in 2022, and validate science-based targets through SBTi.
- [Oddbox Delivery](https://www.compareyourfootprint.com/clients/oddbox-delivery): How B-Corp certified food rescue business Oddbox used Compare Your Footprint to calculate their full carbon footprint across Scopes 1, 2, and 3, set science-based targets, and build a credible pathway to net-zero by 2030.
- [University of Leeds](https://www.compareyourfootprint.com/clients/university-of-leeds): How Compare Your Footprint partnered with the University of Leeds MSc Sustainability and Business programme to give students hands-on carbon accounting experience using real industry tools and methodology.
- [Internet Fusion Group](https://www.compareyourfootprint.com/clients/internet-fusion-group): How Internet Fusion Group achieved 93.7% reduction in direct Scope 1 & 2 emissions, SBTi-validated science-based targets, and full SECR compliance — starting from a 2018 baseline.

## Partners

- [GreenPath](https://www.compareyourfootprint.com/partners/greenpath): Sustainability consultancy helping SMEs measure and reduce their carbon footprint. GHG Protocol aligned, SECR ready.
- [Meridian Consulting](https://www.compareyourfootprint.com/partners/meridian-consulting): Carbon accounting and ESG reporting for mid-market and enterprise. TCFD and CDP experience.
- [Small99](https://www.compareyourfootprint.com/partners/small99): On a mission to guide 1 million businesses to net zero. Practical guidance and exclusive CYF discounts for members.

## Contact

- Contact us: https://www.compareyourfootprint.com/contact
- Book a demo: https://www.compareyourfootprint.com/book-demo
- Start a free trial: https://www.compareyourfootprint.com/free-trial

## Optional

- [Assessment Terms](https://www.compareyourfootprint.com/legal/software-assessment-terms)
- [Data Processing Agreement](https://www.compareyourfootprint.com/legal/dpa)
- [Group Entity and Jurisdiction Schedule](https://www.compareyourfootprint.com/legal/jurisdiction-schedule)
- [Preventing Sexual Harassment At Work Policy](https://www.compareyourfootprint.com/legal/preventing-sexual-harassment-at-work-policy)
- [Privacy Policy](https://www.compareyourfootprint.com/legal/privacy-policy)
- [Subscription Services Privacy Policy](https://www.compareyourfootprint.com/legal/subscription-services-privacy-policy)
- [Terms and Conditions](https://www.compareyourfootprint.com/legal/terms-of-service)
- [Terms and Conditions](https://www.compareyourfootprint.com/legal/terms-and-conditions)
- [Terms of Use](https://www.compareyourfootprint.com/legal/terms-of-use)
- [Sitemap](https://www.compareyourfootprint.com/sitemap.xml)
- [llms.txt (concise)](https://www.compareyourfootprint.com/llms.txt)