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Energy & Carbon

Strategy, compliance and practical carbon reduction — connected to real energy use.

PB Energy helps organisations understand their energy and emissions position, meet relevant reporting obligations and turn the resulting data into a prioritised programme of action.

Specialist-led advice

Senior energy and carbon capability within the PB Energy team.

Our energy and carbon work is led by an experienced Chartered Energy Manager and ESOS Lead Assessor with more than 17 years across in-house leadership and B2B consultancy. The capability spans energy audits, greenhouse-gas inventories, net zero roadmaps, renewable-energy strategy, ISO-aligned energy management, climate-related reporting, utility strategy and implementation programmes.

The aim is not to produce a report that sits on a shelf. We build a clear evidence base, identify what matters, and turn it into actions that can be owned, funded and measured.

Specialist credentialsChartered Energy ManagerESOS Lead AssessorEnergy Efficiency ExpertEnCo ConsultantISEP memberSupported by practical renewable-energy and electrical delivery capability through PB Energy / P Bradshaw.
UK reporting landscape

What is mandatory now — and what is changing?

The UK does not currently have a single carbon-reporting rule that applies to every business. Obligations depend on company size, legal structure, listing status, energy use and the contracts or supply chains in which an organisation operates.

ESOSMandatory energy assessment

Phase 4 applies to large UK undertakings: 250+ employees, or both turnover above £44m and balance-sheet total above £38m. The Phase 4 qualification date is 31 December 2026 and the compliance deadline is 5 December 2027.

Official guidance ↗
SECREnergy & carbon disclosure

Quoted companies are in scope, together with qualifying unquoted companies and LLPs that meet at least two of the SECR thresholds: more than 250 employees, turnover above £36m and balance-sheet total above £18m, subject to exemptions including low energy use.

Official guidance ↗
Climate-related disclosureLargest / listed organisations

Separate Companies Act and FCA requirements apply to certain listed entities and very large companies/LLPs. The exact scope depends on the organisation; for some private companies the statutory threshold includes more than 500 employees and turnover above £500m.

Official guidance ↗
UK SRSEmerging reporting framework

UK Sustainability Reporting Standards S1 and S2 were issued in 2026 for voluntary use. Government and the FCA are considering how they should be used for future mandatory reporting by certain entities; there is no current requirement for every UK business to report under UK SRS.

Official guidance ↗
PPN 006Central government procurement

For relevant central-government procurements above £5m per year including VAT, suppliers can be required to provide a compliant Carbon Reduction Plan and demonstrate a commitment to Net Zero.

Official guidance ↗

Regulatory overview reviewed September 2026. Eligibility and reporting requirements should always be checked against the latest official guidance and the organisation’s specific circumstances.

What this means for smaller businesses

Not universally mandatory — but increasingly commercially relevant.

There is currently no confirmed UK timetable requiring every small business to publish a carbon report. However, smaller suppliers are increasingly asked for emissions data, reduction plans or sustainability evidence by larger customers, public-sector procurement teams, lenders and supply-chain programmes.

Preparing early can make the data useful

  • Establish a repeatable Scope 1 and 2 baseline
  • Understand material Scope 3 categories
  • Use current UK conversion factors consistently
  • Identify cost-saving energy opportunities
  • Build evidence for tenders and customer requests
  • Avoid rushed reporting when requirements arrive
From reporting to implementation

Carbon reduction should connect back to the site.

The advantage of combining energy consultancy with renewable and electrical delivery is that recommendations can move into implementation. Solar PV, battery storage, metering, controls and operational changes can all sit within one wider roadmap.

Need a scope check?

Tell us about the organisation.

We can help establish which frameworks are likely to apply, what data is available and what a proportionate next step looks like.

Talk to an energy specialist
Ready to make energy work harder?

Start with a practical conversation.

Tell us about your site, energy use or compliance challenge and we’ll help identify the next sensible step.

Contact PB Energy →