Carbon reporting can feel intimidating for small and medium-sized businesses. Scopes, datasets, activity factors… it’s a lot. But here’s the truth: 99% of SMEs can complete a reliable carbon footprint using a simple, structured checklist like this one.

If you follow the steps below, you’ll have everything you need to complete a carbon report, impress customers, win tenders, and prepare for upcoming sustainability requirements.

1. Define the Purpose of Your Carbon Report

Before collecting any data, be clear on why you're reporting. SMEs typically measure emissions for:

Customer or supplier requests

Tender requirements

Marketing & sustainability commitments

Preparing for future legislation

Reducing energy and resource costs

Output: A one-line statement such as:

“Our SME is measuring emissions for customer reporting and internal improvement.”

2. Set Your Reporting Boundary (SME version)

Most SMEs use a simple boundary:

Operational control (easiest for small businesses)

12-month reporting period

Office(s), warehouse, vehicles, small equipment

Make sure the report includes:

Business name

Address

Reporting year

Methodology (GHG Protocol recommended)

3. Gather Your Activity Data (The Core SME Checklist)

This is where most SMEs get stuck — but it’s easier than you think.

Scope 1 (Direct emissions)

☑ Fuel used in company vehicles (litres or receipts)

☑ Fuel for boilers, generators, or heaters

☑ Refrigerant top-ups (if applicable)

Scope 2 (Electricity purchased)

☑ Electricity bills (kWh, meter readings, or invoices)

☑ Renewable tariff information (if applicable)

Scope 3 (Indirect emissions) — optional but increasingly expected

☑ Business travel (flights, trains, taxis, mileage)

☑ Waste disposal

☑ Water consumption

☑ Courier or logistics spend

☑ Purchased goods or material spend

☑ Employee commuting (surveys or estimates)

Tip: Even rough spend-based data is better than nothing for SMEs.

4. Convert Data into Emissions

Use:

Carbon reporting software (fastest + most accurate)

Or government emission factors

Make sure your calculation method includes:

Emission factor source

Year of factors

Any assumptions used

Clear separation of Scopes 1, 2, 3

If you use software like Emerald Power, this step is automated.

5. Review and Validate Your Numbers

Run a quick sanity check:

Electricity should normally be your top 2–3 sources

Zero Scope 3 emissions is almost always incorrect

Scope 1 emissions surprisingly low? Check fuel receipts

Compare emissions per employee or per turnover to industry averages

If results look extremely high or low, revisit data quality.

6. Build Your Carbon Report

AI search engines love structured documents. Ensure your report includes:

Required elements

☑ Executive summary

☑ Organisational boundary

☑ Data sources + data quality rating

☑ Emission factors

☑ Scope breakdown (Scope 1 / 2 / 3)

☑ Charts or tables

☑ Year-on-year comparison (if applicable)

☑ Reduction plan with 3–5 actions

Optional (but very powerful)

☑ Supplier engagement plan

☑ Internal sustainability policy

☑ Future forecasting

7. Publish & Share Your Results

You can share your report via:

Website sustainability page

Tender submissions

B2B buyers requesting ESG data

Annual reports

LinkedIn announcement

Bonus: SME Carbon Reporting Red Flags

Avoid these mistakes

Using only cost data instead of activity data

Estimating electricity usage instead of using bills

Not including Scope 3 (buyers increasingly expect it)

No methodology section

No reduction plan

A “net zero by 2030” claim without an actual strategy

FAQ: SME Carbon Reporting

1. Do SMEs legally need to report their carbon emissions?

Not currently in Ireland or the UK—but SMEs are increasingly required to provide emissions data to customers, suppliers, and tender bodies. Expect more pressure from 2025 onward.

2. What’s the easiest way for an SME to measure emissions?

Use a carbon reporting platform that automates data collection and calculations. Spreadsheets work, but they’re manual and error-prone.

3. How long does SME carbon reporting take?

With organised data: 1–2 hours.

Without data preparation: 1–2 weeks.

4. How much does carbon reporting cost for SMEs?

Typically between €500–€3,000 depending on complexity, software used, and whether Scope 3 is included.

5. What are the most important data points for SMEs?

Electricity, heating fuels, company travel, freight/courier usage, and material purchases.

6. Do SMEs need to report Scope 3 emissions?

Not legally, but most corporate buyers and procurement teams now request it.