What does 2.51-2.57 require?

There is no minimum requirement for Scope 3 emissions, but reporting entities are required to consider them and to report on them if they deem the information material to primary users. Where reporting extends beyond the minimum, sufficient disclosure should be given for users to understand why the information is included. Scope 3 estimates often span several years, lack granularity and rely on proxies, so treating them with the same weight as measured Scope 1 and 2 data is unlikely to be proportionate, though they can support a basic materiality assessment. Where travel cards, season tickets or top-up cards are used, an entity may equate the associated expenditure with travel emissions, subject to materiality, provided the methodology is documented; the limitations of that estimation for tracking decarbonisation should be noted.

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)

2.12-2.16 Set the carbon accounting boundary to match the financial reporting boundary, choose the equity share or control approach per the GHG Protocol with judgement for joint ventures, associates and leases, and apply the chosen allocation consistently across the group with explanations
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

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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