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Purely Energy service

Carbon Compliance and Reporting

SECR, ESOS Phase 4, full Scope 1-2-3 carbon accounting, and UK ETS / EU ETS allowance procurement, run as one engagement with one team.

Reports filed annually
SECR, ESOS, CDP, B-Corp
Scope coverage
Scope 1, 2 and 3 (GHG Protocol)
Allowance markets
UK ETS (UKA) + EU ETS (EUA)
Lead-assessor cover
ESOS Phase 4 included

Carbon Compliance from Purely Energy is the single retainer that covers everything UK businesses are now legally required to file, plus the carbon accounting and allowance trading that ESG-led buyers actually ask about.

SECR (Streamlined Energy and Carbon Reporting) requires UK companies above the threshold to file Scope 1 and Scope 2 emissions, an intensity ratio, and a narrative on energy-efficiency action inside their statutory accounts every year. We collate the meter data (gas, electricity, on-site fuel), apply the latest DEFRA conversion factors, draft the narrative, and hand finance an audit-ready section ready to drop into the directors' report. The whole process runs alongside Purely Insights so the underlying consumption data is the same data that finance sees in monthly reporting.

ESOS (Energy Savings Opportunity Scheme) Phase 4 lands in 2027 and the qualification thresholds catch any large company or large group: 250+ employees, or turnover above £44m and balance sheet above £38m. We cover the full audit cycle: site selection, energy review, lead-assessor sign-off, EA notification, and the four-year record. Where ESOS audits surface no-regret saving actions, we put the procurement and project-management capacity around delivering them.

Carbon Accounting is the umbrella that sits behind both SECR and ESOS. We build a Scope 1 + 2 + 3 inventory to the GHG Protocol Corporate Standard, tag every emissions source so it can be re-cut for CDP, B-Corp, EcoVadis, or investor diligence, and run year-on-year comparisons that survive an audit. For clients with science-based or net-zero commitments, we model the trajectory from baseline year to target year against SBTi guidance.

UKA and EUA allowance procurement covers businesses inside the UK ETS or EU ETS scopes (regulated installations and aviation operators) and businesses choosing to retire allowances voluntarily as part of a Scope 1 net-zero claim. We hold the live forward curves via licensed feeds, advise on auction vs secondary execution, and route trades through our broker counterparties. Live prices for both markets sit at /tools/carbon/uk-ets and /tools/carbon/eu-ets so you can see today's spread and YTD movement before you brief us.

What’s included

Every feature listed ships in the standard product. Nothing here is a paid upgrade.

SECR submissions

  • Annual Scope 1 + 2 emissions calculation, all UK sites and fuels
  • Intensity ratio selected to match your sector and prior years
  • Energy-efficiency narrative drafted for the directors' report
  • Latest DEFRA conversion factors applied, refreshed annually
  • Director-ready PDF + Word handover, signed off by our reviewer
  • Compatible with FY year-ends in any month, no quiet-season backlog

ESOS Phase 4 audits

  • Qualification check against the 2027 threshold rules
  • 12-month consumption review covering all UK sites
  • Site visit programme scaled to portfolio size and risk
  • Lead assessor sign-off included, no extra appointment fee
  • Environment Agency MESOS notification submitted on your behalf
  • Saving-opportunity register prioritised by payback and CO2

Carbon accounting and disclosure

  • Scope 1 + 2 + 3 inventory to the GHG Protocol Corporate Standard
  • Market-based and location-based dual reporting where relevant
  • Activity data tagged for re-cuts (CDP, B-Corp, EcoVadis, SBTi, CSRD)
  • Science-based target trajectory modelling, baseline to 2030 or 2050
  • Annual emissions report with year-on-year variance commentary
  • Investor-due-diligence pack on demand, no rebuild cycle

UKA and EUA allowance procurement

  • UK Allowance (UKA) and EU Allowance (EUA) coverage in one mandate
  • Live forward curves via an independent licensed wholesale-feed
  • Auction-window vs secondary-market execution guidance
  • Trade routing through regulated broker counterparties
  • Compliance-cycle alerts before April 30 surrender deadlines
  • Voluntary retirement workflow for Scope 1 net-zero claims

Specifications

The technical answers procurement, finance, and IT will ask for.

Standards coveredSECR, ESOS Phase 4, GHG Protocol Corporate Standard, ISO 14064
Scopes coveredScope 1 (gas + on-site fuel), Scope 2 (electricity), Scope 3 (15 GHG categories)
Data sourcesHalf-hourly + AMR feeds, supplier billing, fuel invoices, Insights exports
Allowance marketsUK ETS (UKA), EU ETS (EUA), voluntary retirement schemes
Lead assessorPurely Energy in-house, registered with an EA-recognised body
Reporting cadenceSECR annual, ESOS 4-yearly, carbon accounting annual or quarterly
EligibilityAny UK business above the SECR or ESOS threshold; voluntary entrants welcome
Filing deadlines trackedSECR, ESOS, CDP, B-Corp, ETS surrender (April 30)
Engagement modelAnnual retainer, scoped at year zero, fixed fee thereafter
Companion productPurely Insights (free) feeds the underlying consumption data

Compare

Side-by-side against the realistic alternatives, no straw men.

FeaturePurely Energy Carbon ComplianceSpecialist sustainability consultancyDIY in-house
SECR submissionDrafted and director-readyYes, separate engagementSpreadsheets and crossed fingers
ESOS Phase 4 lead assessorIncludedOften a separate feeExternal hire required
Scope 3 inventoryIncluded to GHG ProtocolYes, premium tierRarely complete
UKA / EUA executionYes, broker-routedRefers out to a brokerOpen exchange account or broker direct
Underlying meter dataInsights, free, half-hourlyWhatever you can hand overManual collation
Cost modelFixed retainerT&M plus add-onsHidden in head count
Audit defensibilitySame evidence trail year to yearDepends on handover qualityFrequent gaps at year-end

Real-world use cases

Scenarios from the Purely Energy book of business.

Customer profileScenarioOutcome with Carbon Compliance and Reporting
Manufacturing group, 8 sites, FY March year-endNewly above the SECR threshold after acquisition, never filed before. Auditors flagged it 6 weeks before sign-off.SECR section drafted in 4 weeks, slotted into the directors' report on time. Re-engagement booked for Q3 ESOS Phase 4 prep, allowance position reviewed alongside.
Logistics operator, 1.2m tCO2e Scope 1, ETS-regulatedHalf the annual UKA volume needed before April 30 surrender, market had moved 18 percent in the prior month.Phased UKA execution across the auction window plus secondary buys, weighted average price beat the daily settlement by 4.2 percent. Surrender filed with 6 days to spare.
B-Corp tech firm, 240 employees, 4 officesRecertification audit needed Scope 3 inventory and a Science Based Targets initiative trajectory.Scope 3 inventory built across 8 categories, SBTi 1.5C trajectory modelled to 2030, B-Corp pack delivered on schedule. CDP A-list submission used the same evidence.
Multi-academy trust, 22 schoolsTrustees wanted ESOS qualification check, plus a credible plan to offset residual gas through GOO-backed biomethane and voluntary EUA retirement.Trust qualified for ESOS Phase 4, audit programme scoped for FY 2027. Combined GOO-backed gas and 1,400 EUA voluntary retirement secured the trustees' carbon-neutral position.

Frequently asked questions

  • Who has to file SECR and what's the threshold?

    Quoted companies, large unquoted companies, and large LLPs. Large means meeting any two of: turnover above £36m, balance sheet above £18m, or 250+ employees. The Scope 1 + 2 disclosure goes inside the directors' report. We handle the threshold check and the filing in the same engagement.

  • What is ESOS Phase 4 and when is it due?

    ESOS is the UK's mandatory energy-audit scheme for large companies. Phase 4 covers the qualification snapshot at 31 December 2026 and the compliance deadline is 5 December 2027. We cover qualification, audit, lead-assessor sign-off, and the Environment Agency notification through MESOS.

  • Does Purely Energy provide the lead assessor or do we need to hire one separately?

    We provide the lead assessor in-house, registered with an Environment-Agency-recognised body. There is no separate appointment fee and no scheduling gap between the audit work and the sign-off.

  • What's the difference between location-based and market-based Scope 2?

    Location-based uses the average grid emissions factor for where you consume. Market-based uses the contractual instruments you have actually purchased: REGOs in the UK, GOOs for biomethane, PPAs, supplier-specific fuel mixes. REGO-backed electricity allows market-based Scope 2 to be reported as zero, which is why most ESG-led buyers also take Green Energy from us at the same time.

  • What are UKAs and EUAs and do we need them?

    A UK Allowance (UKA) is the unit of compliance under the UK Emissions Trading Scheme; an EU Allowance (EUA) is the equivalent under the EU ETS. Each represents the right to emit one tonne of CO2 equivalent. You need them if your installation is regulated under either scheme (most large industrial heat or power, plus aviation operators on relevant routes). Some businesses also retire UKAs or EUAs voluntarily as part of a Scope 1 net-zero claim. Live prices: UK ETS at /tools/carbon/uk-ets, EU ETS at /tools/carbon/eu-ets.

  • How is the price quoted?

    Carbon Compliance is sold as an annual retainer, scoped during a year-zero discovery and held flat thereafter unless your portfolio changes materially. UKA and EUA execution is priced separately on a per-trade basis, with the broker fee shown alongside the underlying allowance price on every trade ticket. Energy supply is quoted as usual on the products pages; nothing is bundled or hidden.

  • Do you stay involved between annual filings?

    Yes. The retainer covers monthly progress against the carbon trajectory, surrender-deadline alerts before April 30 each year, refreshed forecasts when policy changes, and quarterly reviews with finance and ESG stakeholders. SECR and ESOS filings are the public artefacts, but the year-round work is what lets them be filed quickly and confidently.

  • Can you handle CDP, B-Corp, EcoVadis, and CSRD as well?

    Yes. The underlying GHG Protocol inventory is built so it can be re-cut for any of these frameworks without rebuilding the data model each time. CDP and B-Corp are the most common asks; CSRD is becoming more frequent for UK groups with EU subsidiaries.

Question not covered? Call us on 0161 521 3400 or request a quote and we will answer it during the discovery call.

Ready to discuss Carbon Compliance and Reporting?

Same-day quote for SME, 48-hour turnaround for mid-market and I&C portfolios. Every quote shows wholesale, non-commodity, supplier margin, and Purely margin separately.