Methodology
How Térrea calculates your footprint.
Written for the person who has to stand behind the numbers: the finance director signing an SECR statement, the bid team publishing a Carbon Reduction Plan, the auditor or customer asking how a figure was reached. It describes the platform as it runs now, and it starts with what you can inspect.
What you can inspect
Each line of the footprint keeps the activity data it came from, the factor applied and its year, the calculation, the result, and the rule that put it in its scope and category, with the version of the rules at the time. Here is one line for the example organisation used across this site, with the 2025 UK Government factors the platform holds.
- Activity data
- 312,400 kWhTwelve supplier bills, uploaded and matched to the meter
- Boundary
- Controlled, confirmedTenant-metered supply under the lease. Rule: electricity, controlled site
- Factor, generation
- 0.177 kgCO₂e per kWhUK Government conversion factors 2025, electricity generated
- Factor, losses
- 0.01853 kgCO₂e per kWhUK Government conversion factors 2025, transmission and distribution
- Calculation
- 312,400 × 0.177 ÷ 1,000and 312,400 × 0.01853 ÷ 1,000
- Result
- 55.3 tCO₂eScope 2, category 2.1, location-based. Plus 5.8 tCO₂e in 3.3 for losses
- Market-based
- 55.3 tCO₂eNo certificate covers this meter, so market-based equals location-based
- Where it appears
- GHG report, Scope 2 line. SECR, 312,400 kWh in total energyData quality: activity-based. Routing rules version 2026-06-09
The same record exists for every line, whether it came from a meter, a mileage claim, a travel file, a spend export or a direct entry, and it is what the review each cycle works from.
Standards and factors
Footprints follow the GHG Protocol Corporate Standard, its Scope 2 Guidance and the Corporate Value Chain (Scope 3) Standard. SECR figures follow the UK Environmental Reporting Guidelines. The Carbon Reduction Plan follows the PPN 006 template.
Emission factors are the UK Government GHG Conversion Factors for Company Reporting, published each year by DESNZ. Térrea extracts them from the official annual files, holds the 2022 to 2026 sets, and applies the set for the year of the activity. Where the set for an activity year is not yet published, the most recent set is used and the report lists the years it used. Hotel nights use the Greenview Hotel Footprinting factors, which are per room night and per country, where a country factor exists; otherwise the UK Government hotel factor applies. Spend-based figures use the UK Government input-output factors for the spend category.
Boundary
Your organisation is set up as one or more entities with their locations, and emissions are calculated per entity and consolidated for the reporting period. For each location, and for each meter where that matters, the platform records who controls the source and the status of the evidence behind that: confirmed, assumed, under review or missing. A leased office you control is your Scope 1 and 2. A serviced office where the landlord runs the plant moves to Scope 3 category 8, upstream leased assets, once the evidence is confirmed. Until then the energy stays in your Scope 1 and 2 and the record shows the evidence status, so a reviewer can see what is settled and what is still assumed.
What is calculated, and how
| Source | What you provide | Method | Scope and category |
|---|---|---|---|
| Electricity | kWh from bills or meters, per location | kWh multiplied by the UK grid factor for generation, and separately by the factor for transmission and distribution losses. | 2.1 and 3.3 |
| Natural gas | kWh from bills, per location | Combustion on a gross calorific value basis, plus the well-to-tank component. | 1.1 and 3.3 |
| Company vehicles | Distance by vehicle, with size and fuel: diesel, petrol, hybrid, plug-in hybrid, battery electric | Combustion for fuel, electricity for electric vehicles, and the well-to-tank component for both. | 1.2, 2.1 and 3.3 |
| Refrigerants | Floor area of air-conditioned space | A leakage rate per square metre per year from a factor Térrea maintains, recorded as an estimate. | 1.4 |
| Water | Cubic metres supplied | Supply and treatment factors, each applied to the volume you enter. | 3.1 and 3.5 |
| Waste | Tonnes disposed | A weighted factor for a typical office waste mix. | 3.5 |
| Business travel | Passenger kilometres by mode: car, taxi, bus, rail, flights by haul and class, ferry. Hotel nights by country | Mode factor per passenger kilometre, with the well-to-tank component reported inside category 6 because the carrier, not you, bought the fuel. Hotel nights use the Greenview Hotel Footprinting factors for the country where one exists, otherwise the UK Government hotel factor. | 3.6 |
| Commuting and homeworking | Headcount by work pattern: office, hybrid, remote | A modelled commute for each pattern, blending transport modes and distances, plus homeworking energy for days at home. Recorded as modelled. | 3.7 |
| Purchased goods and services | Spend by category, usually from your expense or ledger export | Spend-based factors from the UK Government input-output tables across 25 categories. The category is suggested automatically and confirmed by a person before it counts. Recorded as spend-based. | 3.1, 3.2, 3.4 and 3.6, by category |
| Direct entries | A tonnage you already hold, for example from a supplier's own report | Recorded as given and marked manual, so it is not mistaken for a calculated figure. | As assigned |
Scope 2 on both bases
Location-based Scope 2 is calculated for every supply from the UK grid average. For the market-based figure, you upload the renewable electricity certificate, power purchase agreement or supplier tariff confirmation, and record the instrument type, the meters it covers and the months it is valid for, on an annual matching basis. The person uploading attests to it. The platform reads the document and checks it against those entries, sets the market-based figure to zero for the covered meter-months, and leaves months outside the certificate at the grid figure. What the platform does not do is verify retirement with the issuing registry; that remains between you and your supplier, and the review each cycle asks for it where the amount is material.
The GHG report shows Scope 2 on both bases and leads with market-based, as does the Carbon Reduction Plan. SECR reports the location-based figure, which the UK guidelines recommend as the primary basis.
Data quality
Every line carries one of four classes, and the reports roll them up: activity-based for measured consumption; estimated for figures calculated or interpolated from what you have, including refrigerants from floor area and any gap filled between two bills; spend-based for figures derived from money spent; manual for a tonnage entered directly. Spend-based figures are screening estimates. Where a spend category is material, the review asks for the underlying quantities and the line is replaced, and its class changes with it.
The reports
The GHG report gives Scope 1, Scope 2 on both bases and Scope 3 by category for the period, with the factor years and data quality classes it used, and downloads as Excel. The SECR report gives energy in kWh, with vehicle distance converted using the SECR kWh factors, Scope 1 and 2 emissions on the location basis, transport emissions where you choose to include them, the intensity ratio you select, a comparison with the previous year once one exists, your energy efficiency actions and a note where the low-energy exemption applies. The Carbon Reduction Plan gives the baseline and current footprints for Scope 1, Scope 2 and the Scope 3 categories the PPN 006 template requires, the targets, completed and planned initiatives, and the declaration. Both documents download as Word files for your own branding and sign-off. A signed-off Carbon Reduction Plan returns to draft if a target or initiative behind it changes, so the published plan and the record cannot drift apart unnoticed.
Targets and net zero
Reduction planning follows the criteria of the SBTi Corporate Net-Zero Standard, version 1.3.1. You set a near-term target five to ten years out and a long-term net zero target no later than 2050, each against a baseline year no earlier than 2015. As you do, the platform checks the structure against the standard's criteria: Scope 1 and 2 targets aligned to 1.5°C, at least 4.2 percent a year; a Scope 3 target when Scope 3 is 40 percent or more of the baseline, covering at least two thirds of it near term and 90 percent long term; renewable electricity as an accepted route for Scope 2, with the 80 percent and 100 percent milestones. This is an advisory check to get the target right before you submit; validation is done by SBTi, not by Térrea. Each reduction measure is logged with its status, its estimated impact and, once delivered, its measured impact, and progress is shown against the target trajectory year by year. Carbon credits are recorded but not counted toward the target, as the standard requires. The Carbon Reduction Plan reads its baseline, targets and initiatives from this same record.
The review, and what it is not
With Professional, each reporting cycle includes a review with a carbon-accounting specialist before the reports are used. It covers completeness (which sources, locations and months are missing or filled by estimate), the boundary and evidence status of each location, the calculation method for anything unusual (a shared meter, an office move, a supplier's own figures), and the data quality mix behind the headline. It is our review of your record; it is not independent assurance, which an accredited third party provides against the same record and which we scope separately when you need it.
Coverage
The platform calculates Scope 1, Scope 2 and Scope 3 categories 1 to 8. Downstream categories 9 to 15 are not calculated. Whether any of them is material for your organisation is a question the review asks at setup and each cycle, and the answer is recorded with the report's assumptions.
Changes to this page
- September 2026
- Page first published. Describes routing rules version 2026-06-09.
- June 2026
- Boundary evidence per location and meter, with category 8 routing once evidence is confirmed. Renewable electricity certificates held in the platform with meter and month coverage. Business-travel well-to-tank moved from category 3 to category 6.
Questions about the method go to contact@terrea.earth. This page is revised whenever the routing rules or factor sets change.