Energy and Emissions Reporting Frameworks

Currently, there is a confusing landscape for businesses to traverse when attempting to comply or deciding how to voluntarily disclose their energy emissions and sustainability actions. There are now more than 30 voluntary environmental reporting frameworks that companies can use. It is therefore difficult to determine which ones are the most appropriate. This blog seeks to provide clarity.

Energy and Emissions and Sustainability Framework Landscape

As of March 2021, there are 29 voluntary and mandatory energy and emissions and sustainability reporting frameworks that organisations and corporate enterprises could adopt to provide disclosure and transparency into their efforts and initiatives towards becoming a more sustainable entity..  In the main, this framework landscape is characterised by:

  • Energy and Emissions - comprising:Legislation; Standards; Methodologies and Permits; and
  • Sustainability - comprising; Environmental, Social and Governance (ESG); Investor-led; and Real Estate and Infrastructure

Energy and Emissions Frameworks

This category contains the bulk of the mandatory frameworks, which are focused on ensuring large companies adequately disclose their emissions and energy usage. Whilst legislation and permits predominate this category, also included are the internationally accepted methodologies for emissions calculation as well as additional voluntary certifications for companies wishing to show proactivity on climate and emissions.


Streamlined Energy and Carbon Reporting (SECR) is a new mandatory UK-specific carbon and energy reporting regulations which include more companies and require more information than the previous legislation (CRC).


Mandatory Scope 1 and Scope 2 greenhouse gas emissions reporting framework for UK quoted companies.



Mandatory energy assessment legislation in the UK transposed from an EU Directive. It requires qualifying companies to report energy consumption and identify energy efficiency measures for the purpose of reducing energy usage.

GHG Protocol  

An internationally credible methodology for the calculation of Scopes 1, 2 & 3 emissions which can be used in mandatory and voluntary reporting frameworks.

PAS 2060  

An internationally recognised voluntary standard for operational carbon neutrality through which companies can gain certification.


A voluntary UK scheme whereby companies can commit to challenging energy reductions with the incentive of receiving reductions in Climate Change Levy (CCL) charges.

ISO 14064  

An internationally credible standard for the calculation of Scopes 1, 2 & 3 emissions which can be used in mandatory and voluntary reporting frameworks.

PAS 2050  

An internationally recognised voluntary standard for product carbon neutrality through which companies can gain certification.


UK permitting scheme managed by the Environment Agency in which a mandatory permit must be obtained by installations for certain activities that pose risks to the environment or health.



Mandatory EU cap and trade system of greenhouse gas emissions allowances. Covering high emitting or energy intensive sectors, companies are provided emissions allowances and can sell surplus allowances or purchase additional


Global initiative that assesses how ready an organisation is to transition to the low-carbon economy using a future-oriented, sector-specific methodology.

ISO 50001


An international energy management standard which assists in implementing a continual improvement approach to energy efficiency. Obtaining the standard means automatic compliance with ESOS.


New regulation which seeks to fill the legislative gap previously existing between large and small combustion plants by mandating permits and Emissions Limit Values (ELVs).


Replaced the UK’s participation in the EU ETS. Aims to increase the climate ambition of the UK’s carbon pricing policy, whilst also protecting the competitiveness of UK businesses.