Recording and reporting your carbon emissions

Measuring and monitoring your fleet's fuel use patterns and miles per gallon (mpg) is sound commercial practice. You can use the same fuel records and fuel consumption data that are monitored for your business costs to quantify your operation's carbon emissions.

Calculating your carbon emissions

To work out the carbon emissions your vehicle(s) has produced, simplify multiply the amount of fuel you have used by a carbon conversion factor.

Example

A fleet uses 50,000 litres of diesel per year
50,000 x 2.61163* (diesel conversion factor) = 130,582kg or 131 tonnes CO2e per year

A fleet uses 50,000 litres of petrol per year
50,000 x 2.19697* (petrol conversion factor) = 109,849kg or 110 tonnes CO2e per year

*Government carbon conversion factors 2016 (learn more)

If you do not know your fuel use data, then total vehicle km and typical vehicle mpg can be used to derive a total fuel-used figure.

Note that for the above examples, FTA has applied Government's recommended 'average biofuel blend' conversion factor to calculate the amount of carbon dioxide equivalent emissions produced from 50,000 litres of fuel.  The 'average biofuel blend' conversion factor incorporates the national volume of biofuel being blended into standard diesel and petrol.  Reporting carbon dioxide equivalent emissions incorporates the measurement of  CO2, methane (CH4) and nitrous oxide (N2O).  Further guidance on calculating carbon emissions is available in Carbonfta.

Carbon and energy reporting proposals

In summer 2016, Government is due to consult on simplifying the carbon and energy reporting framework for businesses.  The framework will be introduced from April 2019. FTA will respond to the consultation.

  • Current thinking is that all business that were legally obliged to take part in the Energy Savings Opportunity Scheme will have to publicly report energy usage emissions on an annual basis
  • Public sector organisations are also likely to be covered
  • Government will consider exploring de minmis arrangements to protect the smallest/lowest energy consumping organisations
  • Companies on the London Stock Exchange will continue to be required to disclose greenhouse gas emissions in annual reports

Carbon Reduction Commitment to be abolished

The Carbon Reduction Commitment will be abolished with effect from the end of the 2018-2019 compilance year.  Businesses will be required to surrender allowances for the final time in October 2019.  To cover the cost of CRC abolition in a fiscally-neutral reform the main rates of the Climate Change Levy (CCL) will be increased.  It is hoped this will incentivise energy efficiency in CCL-paying businesses.  This in turn will increase the CCL discount for sectors with Climate Change Agreements to compensate equivalently for the increase in CCL main rates. 

Mandatory greenhouse gas reporting obligations - began 30 September 2013

All businesses listed on the Main Market of the London Stock Exchange are required to report their greenhouse gas (ghg) emissions from 30 September 2013 in their annual Director report under the Company's Act in accordance with Climate Change Act requirements. 

Scope 1 (direct emissions such as own transport, heating) and Scope 2 (indirect - electricity) are reported. Scope 3 (indirect emissions such as sub-contractor transport and employee travel) is excluded but encouraged. Affected companies need to establish the emissions under their control, report emission levels and an emissions intensity ratio such as turnover or tonnes km. Verification of the data is not required but is recommended. 

Defra has published guidance on the legal obligations which also includes requirements to report on the impact of companies on the environment.  Additionally, the guidance also provides advice on voluntarily reporting emissions. 

Helpful resources for recording and reporting CO2 emissions

The following resources can help you get started with recording and reporting carbon emissions:

 

FTA guidance on measuring and reporting emissions

Defra guidance on measuring and reporting emissions

Quick guide for measuring and reporting emissions

Carbonfta

Find further advice for calculating carbon emissions at Carbonfta

More information

If you'd like additional information on recording and reporting your carbon emissions, or have any questions, please email Rachael Dillon, FTA's Climate Change Policy Manager.