What does 2.62-2.66 require?

Every unit of grid electricity, green tariff or not, is accounted for at the grid average emission factor, which reflects the mean emissions of power carried over the national grid and takes no account of tariff type or supplier claims. The one exception arises where the supplier can show the tariff's carbon benefit to be genuinely additional. An organisation on a green tariff that satisfies the good quality criteria in Annex G of the Environmental Reporting Guidelines may add a separate, supplementary figure for the emissions reduction the tariff implies; that figure shall stay outside the reported totals, cannot be used to set or track emissions targets, and must rest on the additional carbon saving attributable to the tariff, which the supplier should be able to document.

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