What does 2.12-2.16 require?

As a rule the boundary for sustainability reporting is the one used for the financial statements. Where judgement is called for, the department draws the boundary following the GHG Protocol, which offers two approaches, equity share (by economic interest) and control (all emissions from operations under financial or operational control); matching the financial boundary exactly may take a mix of the two, above all for joint ventures, associates and leases. Whichever allocation is chosen should be used consistently across the departmental group and explained to readers, which rules out the shortcuts and variations (multiple occupancy sites, for example) that the commitments framework tolerates. Appendix A has more on boundaries.

UK HM Treasury Sustainability Reporting Guidance 2026-27...

Other controls in Chapter 2: greenhouse gas emissions, energy, carbon offsets, Scope 3 and value chain, renewable, sequestered and embodied carbon (paragraphs 2.1 to 2.88) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

2.17-2.19 Where disclosures refer to the GHG Protocol scopes and categories, explain the three scopes and state which emission categories are included
2.20-2.24 Minimum emissions disclosure aligned with the TCFD metrics and targets recommendation: Scope 1, Scope 2 and, if appropriate, Scope 3 emissions and related risks, with set information where material emissions fall outside the GGC measurement and where carbon offsets are used
2.25-2.27 Financial information on emissions: report gross expenditure directly attributable to energy consumption and to accredited offset purchases, matched to the reported emissions, with breakdowns by type and material emissions-reduction spend where useful
2.28-2.31 Presentation of emissions: support the total with a segmental breakdown, use the grid average conversion factors for electricity, show renewable tariff and offset reductions only as reconciling items from gross to net, and prepare all figures under the stated carbon accounting policies
2.32-2.37 Energy accounting: report energy consumption and expenditure alongside emissions on a gross basis in kWh, state renewable and on-site generated energy separately rather than netting it off, follow the carbon accounting boundaries, and attach an explanatory note to any estimates
2.38-2.41-OFF Carbon offsets mandatory minimum: where credits are purchased, held or retired, disclose the volume in tonnes of carbon dioxide equivalent, whether they are reductions or removals, whether removals are nature-based or technology-based, and the integrity of the credits, and buy only high-integrity credits
2.42-2.45 Baselines and double counting: set a baseline for progress measurement, reconcile and explain any re-baselining, and keep Scope 1, 2 and 3 emissions separately distinguishable for consolidation
2.46-2.48 Overseas operations and other Scope 1 and 2 emissions outside the GGC framework: where material to primary users, disclose them on a comply-or-explain basis even though they do not count towards the domestic net zero target

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) controls