What records do you need for a business carbon footprint?

1. Define the reporting boundary

Record the business entity, site or sites, reporting dates and intended use. Note whether premises and vehicles are owned, leased or shared. If a customer or tender is driving the work, keep its exact instructions: a single emissions total may not answer the request.

2. Collect quantities and evidence

• Electricity and gas bills showing kWh, meter and billing dates.
• Vehicle and other fuel in litres, separated by fuel type and reporting period.
• Business travel by mode and distance, with flights, rail and road identifiable.
• Potentially relevant Scope 3 activities such as waste, deliveries, purchasing, commuting and homeworking—agree relevance before collecting detail.

3. Keep an evidence register

Use columns for activity, dates, quantity, unit, source filename and notes. Keep the original evidence. Flag bills crossing the year end for allocation. Mark every estimate and record how it was calculated.

4. Check for double counting

A fuel-card summary and its receipts may describe the same fuel. A travel-platform total may already include journeys listed elsewhere. Reconcile totals before calculating, and check units: spending is not energy use, and miles are not kilometres.

When records are missing

List what is missing and why. A transparent estimate may be reasonable, but its method and limitation should be visible. Missing evidence is not a reason to invent a precise number.

The £395 Business Carbon Footprint covers one straightforward UK office/service business, one site and one year. It includes the workbook, assumptions, gaps, priorities, human checking and one correction round. No VAT charged.