SECR, CSRD and Scope 2 reporting all start with kWh and end with tCO2e. Both ends depend on the right grid intensity factor for the right reporting year, the right methodology (location-based versus market-based), and a defensible source for every line item across every meter. The calculation looks straightforward until the auditor asks for the working file, which is usually when the assumptions stop holding up and the report goes back for a rewrite.
Market-based reporting against a REGO-backed or PPA-backed supply contract can move the reported Scope 2 figure materially, and that delta matters for B-Corp recertification, customer ESG questionnaires, and increasingly for bank covenants and large-customer supplier qualification packs. A 10 GWh-per-year business reporting against a residual UK grid factor versus a renewable supply contract is the difference between roughly 1,800 tCO2e and close to zero in the market-based figure, which is the kind of swing investors notice.
Purely Energy is B-Corp certified and runs Purely Insights to consolidate HH and NHH consumption across every supplier into one source of truth, with location-based and market-based Scope 2 reporting built in alongside the spend data. When a finance team needs the carbon figure to stand up alongside the spend figure in the same dashboard, with traceable line-item sources, that is the system we will deploy alongside the procurement contract.