I’ve Calculated My Emissions - How Do I Report? A 2026 Framework Guide
Calculating your carbon footprint is a milestone. Reporting it well is how you turn numbers into trust.
A strong emissions report does three things:
- Explains the number (boundaries, data, method, limitations)
- Makes it comparable (consistent scopes, categories, metrics, baseline)
- Makes it useful (decision-ready insights, reduction actions, targets)
Most reporting frameworks reuse the same underlying building blocks - especially if your inventory is aligned to the GHG Protocol. [1]
Start with your audience and reporting “destination”
There is no single perfect report. The “right” report depends on who will read it:
- Customers/procurement: need credible totals and reductions, often with Scope 3 expectations in supplier questionnaires
- Investors/lenders: want governance, strategy, risk, and comparable metrics
- Regulators: want compliance-ready disclosures and assurance pathways
- Internal leadership: wants decision-making insights (hotspots, ROI on reduction)
Choose the reporting format: a practical decision tree
You can map most organisations into one of these paths:
Path A: Customer-led reporting
- Publish a carbon footprint statement and methodology appendix
- Answer questionnaires (supplier portals, CDP modules, customer formats)
Path B: Sustainability report / annual report integration
- Align to a reporting standard (e.g., GRI)
- Include emissions tables, targets, and governance narrative
Path C: Formal regulatory and market-facing reporting
- Align to regimes such as EU CSRD/ESRS or investor-focused standards such as IFRS S2
- Build an assurance-ready evidence trail
IFRS S2 implementation materials discuss greenhouse gas disclosure requirements and reference GHG Protocol as the measurement basis (unless a jurisdiction specifies otherwise), making “inventory reuse” a practical strategy. [2]
Reporting frameworks you’ll see most often
IFRS S2 (global investor-focused)
- Requires climate-related disclosures that investors can use
- Uses GHG Protocol for emissions measurement (unless overridden) [3]
EU CSRD / ESRS (EU sustainability reporting)
- ESRS were published in the Official Journal in late 2023 [4]
- EU-level policy has been actively evolving: in February 2026, a directive amending sustainability reporting requirements reflects simplification and narrowing (including referenced thresholds focused on the largest undertakings) and adjusts assurance standard timing. [5]
- ESRS implementation support materials are maintained by EFRAG (guides and Q&A). [6]
UK SECR (energy and carbon reporting in annual accounts)
- Applies to certain quoted and large companies/LLPs and requires energy and carbon data reporting [7]
- Official UK conversion factors support consistent reporting calculations [8]
US SEC climate disclosure rules (status note)
- Rules were adopted in March 2024, stayed pending litigation, and in March 2025 the SEC voted to end its defence of the rules in court; companies should treat the landscape as evolving and consult counsel on applicability and risk. [9]
Voluntary disclosure ecosystems
- CDP questionnaires and guidance are widely used in supply chain and capital markets contexts [10]
- GRI emissions disclosures (GRI 305) align emissions scope concepts with GHG Protocol constructs [11]
What to include in a credible emissions report
A modern “core set” (works for most frameworks):
Organisational profile
- Reporting period and baseline year
- Boundary approach and what’s included/excluded
- Any structural changes (acquisitions, divestments)
Emissions tables
- Scope 1 total (tCO2e)
- Scope 2 total (state method and factors used; include location-based at minimum)
- Scope 3 totals by category (at least the categories you measure; disclose exclusions and why)
The Scope 3 standard structures reporting across 15 categories and emphasises disclosing and justifying exclusions; calculation guidance provides method options and examples. [12]
Methodology appendix
- Emission factor sources (year/version)
- GWP set used to convert gases to CO2e (many organisations now reference AR6; disclose what you used) [13]
- Estimation approach for gaps and data quality scoring
Targets and progress
If you publish targets, consider Science Based Targets. SBTi defines net-zero as deep reductions plus permanent neutralisation of residual emissions (after achieving long-term targets), and encourages beyond value chain mitigation as an additional contribution. [14]
Reduction plan
- Hotspot categories (what drives your footprint)
- Prioritised actions with owners and timelines
- How you’ll measure outcomes next year
Assurance and verification readiness
Even when assurance is not required today, being “assurance-ready” reduces reputational risk and improves stakeholder trust.
EU reporting policy has been actively discussing assurance standard timing (including limited assurance standards and whether reasonable assurance standards should follow), and the latest EU-level amendments reflect ongoing calibration of these requirements. [15]
ISO 14064-1 explicitly references inventory design, management, reporting, and verification expectations at the organisational level, reinforcing the value of disciplined documentation. [16]
Practical assurance-ready behaviours
- Keep every “number” traceable to a file or system export
- Keep a decisions log (boundaries, estimation rules, factors)
- Run an internal review before publishing (spot-check manual entries)
Communicate the results without creating greenwashing risk
Emissions reporting is not just data - t’s claims.
Guardrails:
- Separate “measured” vs “estimated”
- Don’t imply “net-zero” unless you meet the conditions you cite (for example, SBTi’s definition requires deep cuts and residual neutralisation) [17]
- Be cautious with offset language; clearly separate reductions from compensations/credits if you discuss them
Reporting calendar: what a repeatable year looks like
A simple annual rhythm (works for many teams):
- Monthly/quarterly data capture
- Quarterly internal dashboard review
- Year-end calculation close
- Internal controls review and approvals
- Publication + stakeholder distribution (customers, lenders, board)
GreenFeet can help you move from “baseline calculation” to repeatable stakeholder outputs - especially when you need multiple report formats (board-ready, customer-ready, CSRD/ESRS-ready). Book a demo and explore the CSRD solution page to see how ESG reporting and carbon accounting can be managed in one structured workflow.
