01  /  Measure & Report

Know your number.

You cannot cut what you have never counted. We measure everything that matters — then turn it into disclosure that stands up to an auditor, a regulator and your own conscience.

Scope 1–3GHG Protocol aligned
IFRS S1 & S2ISSB global baseline
CSRD / ESRSEU reporting ready
£0Free for individuals
The state of play

Disclosure stopped being
optional.

A global baseline arrived, the EU rewrote its rulebook, and the hard part turned out not to be the paperwork. It is the data — most of which sits outside your own four walls.

Average size of supply-chain emissions versus a company’s own operations (CDP)
0% Upper end of the share of a corporate footprint that sits in Scope 3
0 Jurisdictions that had adopted IFRS S1 & S2 by April 2026, with ~12 more planning
€0M New CSRD turnover threshold — alongside 1,000+ employees — after the 2026 Omnibus

Sources: CDP, Scope 3 Upstream (11.4× average; 26× in 2023 disclosure data) · GHG Protocol / CDP sector analyses (Scope 3 typically 65–95% of total) · IFRS Foundation adoption status and S&P Global, Jan 2026 · Latham & Watkins on Directive (EU) 2026/470. Figures current August 2026.

Anatomy of a footprint

Three scopes.
One truth.

Scope 1

What you burn

Direct emissions from sources you own or control: gas boilers, furnaces, refrigerant leaks, the diesel in your own fleet. The smallest circle, and usually the easiest to count.

Owned & controlled — direct
Scope 2

What you buy to run

Indirect emissions from purchased electricity, steam, heat and cooling. Reported two ways — location-based and market-based — because where your power comes from and what you contracted for are not the same story.

Purchased energy — indirect
Scope 3

Everything else you set in motion

Fifteen categories across your value chain: purchased goods and services, capital goods, business travel, employee commuting and home working, logistics, waste, investments, and the use of what you sell. On average this is where 11.4× your operational emissions hide.

Value chain — upstream & downstream
What we measure

Six data streams.
One audit trail.

Connect the systems you already use. We map every input to a GHG Protocol category, attach an emission factor with a version and a source, and keep the evidence — so the number can be defended line by line.

Finance14 inputs
  • Spend-based ledger mapping
  • Purchased goods & services
  • Capital goods
  • Supplier invoices & POs
  • Financed emissions (PCAF)
Scope 3 · cat. 1, 2, 15
People & HR9 inputs
  • Headcount & FTE by site
  • Commuting modal split
  • Contractor days
  • Training & events
Scope 3 · cat. 7
Utilities11 inputs
  • Electricity (location & market)
  • Gas, steam, heat, cooling
  • REGO / GO certificates
  • Half-hourly meter data
  • Water & waste treatment
Scope 1 & 2
Travel12 inputs
  • Air by cabin class & haul
  • Rail, coach, ferry
  • Hire cars & taxis
  • Hotel nights by country
  • Radiative forcing uplift
Scope 3 · cat. 6
Home working7 inputs
  • Days remote per role
  • Grid factor by region
  • Heating & cooling season
  • Device load profiles
Scope 3 · cat. 7 (WFH)
Operations16 inputs
  • Fleet fuel & telematics
  • Refrigerants & fugitives
  • Upstream & downstream freight
  • Waste streams & recovery
  • Use of sold products
Scope 1 & 3 · cat. 4, 5, 9, 11
The rulebook

What lands,
and when.

Two systems now shape corporate climate disclosure: the ISSB’s global baseline (IFRS S1 & S2) and the EU’s own ESRS regime under CSRD. The 2026 Omnibus cut the number of EU companies in scope by around 80% — but raised the bar for those who remain.

June 2023

IFRS S1 & S2 issued

The ISSB publishes the global baseline: S1 for sustainability-related financial disclosure, S2 for climate. Scope 1, 2 and 3 disclosure is required, with transition relief in year one.

FY2024 → 2025

CSRD wave one reports

The first large EU entities publish ESRS-based sustainability statements on FY2024 data, with limited assurance and double-materiality assessments.

Jan 2026

California SB 253 & SB 261

US state-level climate reporting begins for large companies doing business in California — GHG Protocol methodology, no federal ISSB adoption behind it.

25 Feb 2026

UK SRS S1 & S2 endorsed

The UK endorses its own ISSB-based standards with six amendments. Voluntary now; mandatory application for listed companies proposed from 2027.

18 Mar 2026

CSRD Omnibus in force

Directive (EU) 2026/470 enters into force. Mandatory CSRD now applies only above 1,000 employees and €450m turnover; listed SMEs fall out of scope; value-chain and assurance rules are trimmed.

19 Mar 2027

Member-state transposition due

National law must reflect the revised CSRD. Newly in-scope companies report on FY2027, publishing in 2028 — which means the data systems have to be live long before then.

2027 → 2030

Phase-in everywhere else

Japan’s SSBJ, Australia’s ASRS, Canada’s CSDS, Brazil, Hong Kong, Singapore and China phase mandatory ISSB-aligned reporting in by company size. Roughly 36 jurisdictions are on the path.

Sources: Deloitte on Directive (EU) 2026/470 · EY, CSRD simplified · IFRS Foundation · S&P Global ISSB tracker. This page is information, not legal advice.

Who it is for

Free for people.
Serious for business.

£0
Individuals & households — forever
  • Personal footprint in under five minutes — home, travel, diet, spending
  • Regional grid factors, not global averages
  • A reduction plan with the three moves that actually matter for you
  • Retire verified credits for what you cannot cut yet
  • Share your number. Bring three people with you.
Business
SME to enterprise — audit ready
  • Scope 1, 2 and 3 across all 15 categories, activity- and spend-based
  • IFRS S1 & S2, ESRS / CSRD and GHG Protocol exports
  • Assurance-grade evidence: factor versions, sources, timestamps, owners
  • Supplier data requests with progress tracking
  • Target setting, forecast scenarios and reduction-first sequencing
  • One platform through to trading, retirement and claim evidence

Measure it.
Then change it.

Reduction first, always. Measurement is how you prove the reduction happened — and where to aim next.

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