Angel Offsets
Carbon Reduction Consultancy

Measure. Reduce.
Report.

Carbon Footprint Measurement · Reduction Consulting · Tender-Ready Reporting

Angel Offsets helps your business measure its true carbon footprint, cut emissions where it matters most, and produce the reports and Carbon Reduction Plans buyers now expect — building a net-zero position that stands up to scrutiny from investors, customers and regulators.

Scope 1–3
Full Footprint
GHG
Protocol Aligned
DEFRA
2023 Factors
Report
Tender-Ready

Reduce First

Carbon Reduction
Consulting

Angel Offsets is a carbon reduction consultancy. We help your business find and act on real emission reductions — measured properly, prioritised by impact, and documented so the claims you make can be evidenced.

This is how you build a credible, defensible net-zero position that withstands scrutiny from investors, customers and regulators.

Businesses that announce climate commitments without a genuine, measured reduction programme behind them are increasingly exposed to greenwashing accusations — and the legal, regulatory and reputational risks that follow.

Our approach follows the internationally recognised hierarchy: measure your emissions, reduce what you can, then report your progress honestly — giving your sustainability programme the integrity it deserves.

01

Measure

We begin with a full carbon footprint assessment across Scope 1, 2 and 3 — covering energy, travel, fleet, supply chain, waste and procurement. Our calculator gives you a baseline picture immediately; a full inventory follows.

02

Reduce

Our consultants identify the highest-impact changes available to your business — from switching energy suppliers and improving building efficiency to redesigning procurement, travel policies and supply chain choices. We prioritise reductions that are practical, cost-effective and verifiable.

03

Track & Verify

Reductions only count if they can be evidenced. We set the baseline, define the measurement method, and track actual performance against your trajectory year on year — so progress is demonstrated with data, not assertion.

04

Report & Communicate

We help you produce clear, auditable sustainability reporting — showing your reduction trajectory and the evidence behind it. Ready for annual reports, tender responses, investor packs and ESG disclosures.

Where We Find the Greatest Savings

Areas Where Our Consultants Identify Reductions

⚡
Energy & Buildings

Switching to renewable energy tariffs, improving insulation and heating efficiency, LED lighting and smart building controls. Often the single largest lever for office-based businesses.

✈
Business Travel

Rail-first policies, virtual meeting protocols, consolidated travel and class-of-travel guidelines. Travel is frequently the dominant Scope 3 source for professional services firms.

🚚
Fleet & Logistics

EV transition planning, route optimisation, driver behaviour programmes and logistics consolidation. Particularly impactful for distribution, field services and construction businesses.

🔗
Supply Chain

Supplier engagement programmes, procurement policy redesign and selecting lower-carbon materials and services. Addresses Scope 3 Category 1 — often 70%+ of total footprint for product companies.

♻
Waste & Circular Economy

Reducing landfill waste, improving recycling rates, eliminating single-use plastics and designing out waste from operations. Quick wins with both emissions and cost savings.

💻
Digital & IT Infrastructure

Cloud migration to low-carbon data centres, device lifecycle extension and reducing the footprint of digital operations. A growing source of emissions for technology-intensive businesses.

Ready to reduce your emissions? Book a Carbon Reduction Review — we’ll assess your current footprint, identify your highest-impact opportunities, and build a programme that gives your sustainability claims genuine credibility.

Book a Review

Carbon Reduction Plans & Reporting

Tender-Ready Carbon Evidence,
Prepared Properly

Public-sector, NHS and framework buyers increasingly ask suppliers for carbon evidence. We turn your emissions data into the reports and Carbon Reduction Plans that stand up to procurement scrutiny — this is where most of our work now sits.

Carbon Reduction Plans

PPN 06/21-style Carbon Reduction Plans, prepared, structured and ready to publish or submit alongside your tender response.

Tender & Supplier Evidence

Clear Scope 1, 2 and selected Scope 3 evidence for supplier questionnaires, framework bids and NHS supplier requirements.

Annual Reporting

Ongoing annual emissions updates and reduction-progress reporting for investor packs, ESG disclosure and re-tendering.

Measured to Standard

Footprints built to the GHG Protocol using DEFRA factors, so the numbers behind every report are defensible.

Bidding for public-sector or framework work? Ask us for a Carbon Tender Readiness Check and we’ll help you see what you already have — and where the gaps are.

Email Us
Free Tool

Calculate Your Carbon Footprint

Built to GHG Protocol standards using DEFRA 2023 emission factors. Measure your organisation’s emissions across Scope 1, 2 and 3 — the defensible baseline every reduction plan and tender response starts from. Your figures stay in your browser; nothing is submitted to us.

Methodology Statement
Angel Offsets Carbon Footprint Calculator  ·  2026
1. Standard and Framework

This calculator follows the GHG Protocol Corporate Accounting and Reporting Standard (World Resources Institute / WBCSD, 2004; revised 2013), the globally recognised framework for corporate greenhouse gas inventories. Emissions are quantified and reported across three scopes as defined by the GHG Protocol.

Organisational boundary is assumed on an operational control basis: all facilities and operations over which the reporting organisation has operational control are included.

2. Emission Factors

All emission factors are sourced from DEFRA UK Government GHG Conversion Factors for Company Reporting 2023, published July 2023. These are the most recently available factors at the time of this calculator's publication. Factors should be reviewed and updated each July when DEFRA publishes new annual guidance.

All factors express emissions in kg CO²e (carbon dioxide equivalent), incorporating CO², CH&sub4;, and N&sub2;O using IPCC Fifth Assessment Report (AR5) Global Warming Potentials unless otherwise stated. The refrigerant factor (R-410A) uses IPCC AR4 GWP as published in DEFRA 2023.

Flight factors include Radiative Forcing (RF) uplift, reflecting the additional climate impact of aviation at altitude. This is consistent with DEFRA guidance and GHG Protocol best practice for air travel.

3. Scope Definitions and Coverage
ScopeDefinitionCategories Covered
Scope 1Direct emissions from owned/controlled sourcesStationary combustion (gas, diesel, petrol, LPG, heating oil); fugitive refrigerant emissions
Scope 2Indirect emissions from purchased electricityGrid electricity — location-based (DEFRA UK grid average) or market-based (adjusted for renewable energy contracts)
Scope 3All other indirect value chain emissionsCategories 1, 3, 4, 5, 6, 7, 13 (partial) — see table below
GHG Protocol CategoryNameCoverage
Cat 1Purchased goods and servicesSpend-based: physical goods (0.23 kg/£) and purchased services (0.12 kg/£) as separate fields; capital IT equipment (0.40 kg/£)
Cat 3Fuel and energy-related activitiesWell-to-tank upstream emissions for gas, diesel, petrol, LPG, heating oil (optional toggle)
Cat 4Upstream transportationFreight by van, HGV, sea, and air (t-km); courier parcels
Cat 5Waste generated in operationsLandfill (0.58742 kg/kg, DEFRA 2023) and recycling (0.021 kg/kg)
Cat 6Business travelFlights by class and route type (economy/premium/business/first, incl. RF); rail, bus, taxi; car business mileage (petrol/diesel and EV); hotel UK and international; training travel
Cat 7Employee commutingCar (petrol/diesel), EV, National Rail, bus, underground/metro
Cat 13Downstream leased assetsWater supply and wastewater (facility operations proxy)
4. Scope 2 — Location-Based vs Market-Based Approach

The GHG Protocol Scope 2 Guidance (2015) requires dual reporting where possible: a location-based figure (using grid average factors) and a market-based figure (using supplier-specific or contractual factors).

Location-based: UK grid average factor of 0.20705 kg CO²e/kWh (DEFRA 2023) applied to all grid electricity consumed.

Market-based: Where a renewable energy contract, Power Purchase Agreement (PPA), or Renewable Energy Guarantee of Origin (REGO) certificate covers a portion of electricity consumption, the market-based Scope 2 figure is reduced proportionally. Electricity covered by a qualifying instrument is treated as zero-carbon for Scope 2 purposes; the remainder uses the grid average factor. Users should retain documentation of their renewable energy instrument for audit purposes.

5. Well-to-Tank (Upstream Fuel) Emissions

Upstream (well-to-tank) emission factors capture the greenhouse gas emissions from extracting, refining, and transporting fuels before combustion. These are reported under GHG Protocol Category 3 (fuel and energy-related activities).

WTT factors used (DEFRA 2023): Natural Gas 0.02956 kg CO²e/kWh; Diesel 0.61024 kg CO²e/litre; Petrol 0.53349 kg CO²e/litre.

WTT is included as an optional toggle. It is excluded by default for comparability with inventories that report combustion-only Scope 1. Where WTT is enabled, this should be disclosed in the inventory report. WTT for electricity is not separately calculated as the DEFRA grid factor captures the full generation lifecycle.

6. Aviation — Seat Class Treatment

Aviation emission factors vary significantly by seat class, reflecting the greater space and structural weight attributed to premium cabins. DEFRA 2023 factors (including RF) used:

Route TypeClassFactor (kg CO²e/pass-km)vs Economy
Short-haul (<3,700 km)Economy0.158451.0×
Short-haulBusiness0.279671.76×
Long-haul (>3,700 km)Economy0.130281.0×
Long-haulPremium Economy0.158941.22×
Long-haulBusiness0.288082.21×
Long-haulFirst0.396373.04×
7. Proxy Estimation

Where direct activity data is unavailable, proxy estimates based on employee headcount and office floor area can supplement the inventory. The proxy is weighted according to the proportion of a typical UK SME footprint represented by each activity category. Categories are weighted to sum to 100%; ticking all categories reduces the proxy contribution to zero, preventing double-counting.

Category weights reflect approximate proportions of a typical UK office-based organisation's emissions profile and should not be cited as precise figures in formal disclosures. Proxy-based results are clearly separated from direct activity data in the results output and should be labelled as estimates in any disclosure document.

8. Known Limitations and Exclusions
  • Single UK grid factor: A single national average electricity factor is used. Organisations with site-specific grid connections (e.g. wind-only supply) should use supplier-specific factors in formal disclosures.
  • Commuting data: Commuting emissions depend on self-reported or estimated employee travel patterns, which may be subject to significant uncertainty. A ±30% uncertainty range is typical for this category.
  • Food factor: The default 5.0 kg CO²e/meal assumes a mixed diet including meat. This figure can be 60–85% lower for vegetarian or vegan meals. Organisations with primarily plant-based catering should adjust inputs accordingly.
  • Purchased goods (spend-based): Spend-based factors carry high uncertainty (typically ±50%) and are a last-resort approach. Activity-based data (e.g. weight of materials purchased) should be used in formal disclosures wherever available.
  • IT and digital factors: Cloud, mobile, and device-hour factors are estimates from IEA and GSMA data and carry high uncertainty. They are appropriate for indicative assessments only.
  • Categories not covered: Downstream transport (Cat 9), processing of sold products (Cat 10), use of sold products (Cat 11), end-of-life treatment of sold products (Cat 12 for non-waste items), downstream leased assets (Cat 13 beyond facility operations), franchises (Cat 14), investments (Cat 15).
  • Biogenic CO²: Not separately reported. Biogenic emissions from biomass fuels should be reported separately in formal disclosures.
9. From Baseline to Reduction Plan

Angel Offsets is a carbon reduction consultancy. We do not sell, broker or recommend carbon credits, and this calculator does not price or quantify offsets. The output is a measured baseline, nothing more.

That baseline is the input to a reduction programme: we rank emission sources by size and by how practically they can be cut, model the effect of specific interventions, and set a reduction trajectory with dated milestones. The result is documented as a Carbon Reduction Plan suitable for PPN 06/21-style submissions, supplier questionnaires and annual reporting.

Because we have no commercial interest in credit sales, the measures we recommend are selected purely on impact, cost and evidence — which is what makes the resulting claims defensible.

10. Version and Review

Calculator version: v4. Emission factors last updated: July 2023 (DEFRA 2023). Methodology statement issued: March 2026.

DEFRA publishes updated conversion factors annually, typically in July. This calculator and its methodology statement should be reviewed and updated each year. Results from different reporting years should not be directly compared without confirming consistent factor vintages.

Issued by Angel Offsets. This tool is provided for indicative purposes and does not constitute a formal GHG inventory or verified emissions report. For a verified corporate carbon footprint, organisations should engage an accredited third-party verification body.

Welcome
Start your carbon assessment
✓ v4 — DEFRA 2023 · GHG Protocol Compliant

Measure Your
Carbon Impact

A GHG Protocol-aligned carbon footprint calculator covering all three scopes. Emission factors verified against DEFRA 2023 UK Government guidance. Results give you a full scope breakdown — the starting point for a reduction plan.

01
Enter your activity data by scope
02
We calculate your total CO₂e footprint
03
Take it into a reduction plan
Step 1 of 8

Company Details

Tell us about your organisation so we can contextualise your footprint.

Company / Organisation Name
Industry Sector
Reporting Year
Country of Operation
● Scope 1 — Direct Emissions

On-Site Fuel &
Refrigerant Use

Emissions from sources your organisation directly owns or controls. Leave blank for activities that don’t apply.

Include well-to-tank (WTT) upstream fuel emissions — GHG Protocol Category 3; excluded by default
Fuel Combustion
Natural Gas ?
kWh
DEFRA 2023 · 0.18316 kg CO₂e/kWh combustion
Diesel (on-site) ?
litres
DEFRA 2023 · 2.544 kg CO₂e/litre combustion
Petrol (on-site) ?
litres
DEFRA 2023 · 2.315 kg CO₂e/litre combustion
Refrigerant Leakage (R-410A) ?
kg
DEFRA 2023 · 2,088 kg CO₂e/kg (IPCC AR4 GWP)
LPG (bottled or piped) ?
litres
DEFRA 2023 · 1.555 kg CO₂e/litre
Heating Oil / Kerosene ?
litres
DEFRA 2023 · 2.540 kg CO₂e/litre
● Scope 2 — Purchased Energy

Grid Electricity

GHG Protocol requires both location-based and market-based Scope 2 reporting where possible. Select your approach below.

Scope 2 Reporting Method
Location-based — UK grid average (0.20705 kg CO₂e/kWh)
Market-based — I have a renewable energy contract (PPA / REGO)
Market-based Scope 2: Enter the percentage of your electricity covered by a qualifying renewable energy contract, PPA, or REGO certificate. That portion will be treated as zero-carbon for Scope 2 purposes. Retain contract documentation for audit purposes. Both location-based and market-based figures will be shown in your results.
Renewable Energy Coverage ?
%
GHG Protocol Scope 2 Guidance 2015 — market-based method
Total Electricity Consumed ?
kWh/yr
★ DEFRA 2023 · 0.20705 kg CO₂e/kWh (was 0.19338 in DEFRA 2022)
● Scope 3 — Travel & Commuting

Business Travel &
Employee Commuting

Enter annual organisation-wide totals. For passenger-km, multiply passengers × distance in km. Aviation factors include radiative forcing.

Air Travel — Short-Haul (<3,700 km) e.g. UK domestic, European
Short-Haul — Economy ?
pass-km
DEFRA 2023 · 0.15845 kg CO₂e/pass-km incl. RF
Short-Haul — Business Class ?
pass-km
DEFRA 2023 · 0.27967 kg CO₂e/pass-km incl. RF
Air Travel — Long-Haul (>3,700 km) e.g. transatlantic, Asia-Pacific
Long-Haul — Economy
pass-km
DEFRA 2023 · 0.13028 kg CO₂e/pass-km incl. RF
Long-Haul — Premium Economy
pass-km
DEFRA 2023 · 0.15894 kg CO₂e/pass-km incl. RF
Long-Haul — Business Class ?
pass-km
DEFRA 2023 · 0.28808 kg CO₂e/pass-km incl. RF
Long-Haul — First Class ?
pass-km
DEFRA 2023 · 0.39637 kg CO₂e/pass-km incl. RF
Business Ground Travel
National Rail ?
pass-km
★ DEFRA 2023 · 0.03549 kg CO₂e/pass-km
Bus Travel ?
pass-km
★ DEFRA 2023 · 0.10312 kg CO₂e/pass-km
Taxi / Rideshare
pass-km
★ DEFRA 2023 · 0.14931 kg CO₂e/pass-km
Hotel Stays (UK) ?
nights
DEFRA 2023 · 26.1 kg CO₂e/night
Hotel Stays (International) ?
nights
DEFRA 2023 · 24.0 kg CO₂e/night (international average)
Business Mileage — Car (petrol/diesel) ?
km
DEFRA 2023 · 0.171 kg CO₂e/km (average car)
Business Mileage — EV ?
km
DEFRA 2023 · 0.04313 kg CO₂e/km (UK grid)
Training / Conference Travel (car) ?
km
DEFRA 2023 · 0.171 kg CO₂e/km
Employee Commuting — annual totals across all staff
Commuting — Car ?
km
DEFRA 2023 · 0.171 kg CO₂e/km
Commuting — National Rail ?
pass-km
★ New row · DEFRA 2023 · 0.03549 kg CO₂e/pass-km
Commuting — Bus ?
pass-km
★ New row · DEFRA 2023 · 0.10312 kg CO₂e/pass-km
Commuting — Underground / Metro ?
pass-km
DEFRA 2023 · 0.02826 kg CO₂e/pass-km
Commuting — Electric Vehicle ?
km
DEFRA 2023 · 0.04313 kg CO₂e/km (UK grid)
● Scope 3 — Supply Chain

Procurement, Logistics
& Waste

Indirect emissions from goods, services, logistics, and waste generated by your organisation.

Procurement Spend
Note on spend-based factors: These carry high uncertainty (±50% typical). They are appropriate for indicative assessments. Formal disclosures should use activity-based data (weight of materials, etc.) wherever available.
Purchased Goods (physical) ?
£ GBP
DEFRA 2023 spend-based · 0.23 kg CO₂e/£
Purchased Services ?
£ GBP
DEFRA 2023 spend-based · 0.12 kg CO₂e/£
Capital Goods — IT Equipment ?
£ GBP
DEFRA 2023 · 0.40 kg CO₂e/£
Transport & Delivery
Upstream Freight — Van ?
t-km
DEFRA 2023 · 0.147 kg CO₂e/t-km
Upstream Freight — HGV ?
t-km
DEFRA 2023 · 0.10234 kg CO₂e/t-km
Upstream Freight — Sea ?
t-km
DEFRA 2023 · 0.01617 kg CO₂e/t-km
Upstream Freight — Air ?
t-km
DEFRA 2023 · 1.13 kg CO₂e/t-km
Courier / Parcel Delivery
parcels
Industry estimate · 0.35 kg CO₂e/parcel
Waste Generated in Operations
Waste — General Landfill ?
kg
★ Corrected · DEFRA 2023 · 0.58742 kg CO₂e/kg (mixed waste)
Waste — Recycling (mixed) ?
kg
★ New row · DEFRA 2023 · 0.021 kg CO₂e/kg
Water
Water Supply
m³
DEFRA 2023 · 0.344 kg CO₂e/m³
Wastewater Treatment
m³
DEFRA 2023 · 0.708 kg CO₂e/m³
● Scope 3 — Operations & IT

Office Operations &
Digital Footprint

Day-to-day office activities, digital infrastructure, and employee remote working.

Paper & Printing
⚠ Avoid double-counting: Enter either paper reams purchased OR sheets printed — not both. Entering reams already captures paper manufacturing. The printing row covers toner and device energy only.
Paper — A4 Reams Purchased ?
reams
DEFRA 2023 · 6.1 kg CO₂e/ream
⚠ Both reams and sheets entered — please clear one to avoid double-counting.
Printing — Toner & Energy Only ?
sheets
★ Corrected · 0.005 kg CO₂e/sheet (toner & energy only)
⚠ Both reams and sheets entered — please clear one to avoid double-counting.
Office Activities
Food & Catering ?
meals
DEFRA 2023 / Poore & Nemecek · 5.0 kg CO₂e/meal (mixed diet)
IT Equipment Usage ?
dev-hrs
Estimate ~100W on UK grid · 0.05 kg CO₂e/hr
Digital & Remote Work
Employee Homeworking
emp-days
UK Govt guidance · 0.023 kg CO₂e/day
Web Hosting / Website ?
GB/mo
★ Corrected · Carbon Trust 2021 · 0.06 kg CO₂e/GB · annualised ×12
Cloud Computing (annual)
GB/yr
IEA 2022 · 0.004 kg CO₂e/GB
Mobile Data (annual)
GB/yr
GSMA / Carbon Trust · 0.05 kg CO₂e/GB
Optional

Proxy Estimator

If your activity data is incomplete, proxy estimates based on headcount and office size can fill the gaps. Tick each category where you’ve already entered direct data — the proxy reduces automatically with no double-counting.

How it works: Category weights sum to 100%. Ticking all categories drives the proxy to zero. Only uncovered categories contribute a proportional proxy estimate.
Enable proxy estimation for incomplete categories
Number of Employees (FTE) ?
FTE
Office Floor Area ?
m²
Tick each category where you have entered direct data above
Electricity, Gas & Fuel
35%
Business Travel & Commuting (flights, rail, bus, taxi, hotel)
25%
Deliveries & Purchased Goods
12%
IT, Paper & Printing
10%
Capital Goods (Equipment Purchases)
8%
Water & Waste
5%
Cloud, Web Hosting & Mobile Data
3%
Remote Work / Homeworking Energy
2%
Proxy adjustment factor applied
Weights sum to 100% · 100% = full proxy · 0% = no proxy (all categories covered)
100%
Your Carbon Assessment

Your Carbon
Footprint Baseline

Total Carbon Footprint
0.00
tonnes CO₂e per year
Scope 1 — Direct
0.00
t CO₂e
Scope 2 — Purchased Energy
0.00
t CO₂e (location-based)
Scope 3 — Direct Activity
0.00
t CO₂e
Scope 3 — Proxy Estimate
0.00
t CO₂e
Next step — reduction planning. A baseline on its own changes nothing. Angel Offsets works through these figures with you to identify the highest-impact, most cost-effective reductions, then turns the result into a Carbon Reduction Plan your buyers, investors and auditors will accept. Email offsets@myangelconsulting.com to arrange a Carbon Reduction Review.
Methodology: GHG Protocol Corporate Standard (WRI/WBCSD 2004, rev. 2013) · Operational control boundary · Emission factors: DEFRA UK Government GHG Conversion Factors 2023 · All values in kg CO₂e (AR5 GWPs) · Aviation includes radiative forcing · Scope 2 location-based by default · WTT optional (Cat. 3) ·
Calculator v4 · March 2026 · Review factors each July when DEFRA publishes updates · This tool provides indicative estimates only; formal GHG inventories require third-party verification.
Reference Document

Methodology Statement

Full methodological basis for this calculator. Version 4 · March 2026.

1. Standard and Framework

This calculator follows the GHG Protocol Corporate Accounting and Reporting Standard (World Resources Institute / WBCSD, 2004; revised 2013), the globally recognised framework for corporate greenhouse gas inventories. Emissions are quantified and reported across three scopes as defined by the GHG Protocol.

Organisational boundary is assumed on an operational control basis: all facilities and operations over which the reporting organisation has operational control are included.

2. Emission Factors

All emission factors are sourced from DEFRA UK Government GHG Conversion Factors for Company Reporting 2023, published July 2023. These are the most recently available factors at the time of this calculator's publication. Factors should be reviewed and updated each July when DEFRA publishes new annual guidance.

All factors express emissions in kg CO²e (carbon dioxide equivalent), incorporating CO², CH&sub4;, and N&sub2;O using IPCC Fifth Assessment Report (AR5) Global Warming Potentials unless otherwise stated. The refrigerant factor (R-410A) uses IPCC AR4 GWP as published in DEFRA 2023.

Flight factors include Radiative Forcing (RF) uplift, reflecting the additional climate impact of aviation at altitude. This is consistent with DEFRA guidance and GHG Protocol best practice for air travel.

3. Scope Definitions and Coverage
ScopeDefinitionCategories Covered
Scope 1Direct emissions from owned/controlled sourcesStationary combustion (gas, diesel, petrol, LPG, heating oil); fugitive refrigerant emissions
Scope 2Indirect emissions from purchased electricityGrid electricity — location-based (DEFRA UK grid average) or market-based (adjusted for renewable energy contracts)
Scope 3All other indirect value chain emissionsCategories 1, 3, 4, 5, 6, 7, 13 (partial) — see table below
GHG Protocol CategoryNameCoverage
Cat 1Purchased goods and servicesSpend-based: physical goods (0.23 kg/£) and purchased services (0.12 kg/£) as separate fields; capital IT equipment (0.40 kg/£)
Cat 3Fuel and energy-related activitiesWell-to-tank upstream emissions for gas, diesel, petrol, LPG, heating oil (optional toggle)
Cat 4Upstream transportationFreight by van, HGV, sea, and air (t-km); courier parcels
Cat 5Waste generated in operationsLandfill (0.58742 kg/kg, DEFRA 2023) and recycling (0.021 kg/kg)
Cat 6Business travelFlights by class and route type (economy/premium/business/first, incl. RF); rail, bus, taxi; car business mileage (petrol/diesel and EV); hotel UK and international; training travel
Cat 7Employee commutingCar (petrol/diesel), EV, National Rail, bus, underground/metro
Cat 13Downstream leased assetsWater supply and wastewater (facility operations proxy)
4. Scope 2 — Location-Based vs Market-Based Approach

The GHG Protocol Scope 2 Guidance (2015) requires dual reporting where possible: a location-based figure (using grid average factors) and a market-based figure (using supplier-specific or contractual factors).

Location-based: UK grid average factor of 0.20705 kg CO²e/kWh (DEFRA 2023) applied to all grid electricity consumed.

Market-based: Where a renewable energy contract, Power Purchase Agreement (PPA), or Renewable Energy Guarantee of Origin (REGO) certificate covers a portion of electricity consumption, the market-based Scope 2 figure is reduced proportionally. Electricity covered by a qualifying instrument is treated as zero-carbon for Scope 2 purposes; the remainder uses the grid average factor. Users should retain documentation of their renewable energy instrument for audit purposes.

5. Well-to-Tank (Upstream Fuel) Emissions

Upstream (well-to-tank) emission factors capture the greenhouse gas emissions from extracting, refining, and transporting fuels before combustion. These are reported under GHG Protocol Category 3 (fuel and energy-related activities).

WTT factors used (DEFRA 2023): Natural Gas 0.02956 kg CO²e/kWh; Diesel 0.61024 kg CO²e/litre; Petrol 0.53349 kg CO²e/litre; LPG 0.17536 kg CO²e/litre; Heating Oil 0.59295 kg CO²e/litre.

WTT is included as an optional toggle. It is excluded by default for comparability with inventories that report combustion-only Scope 1. Where WTT is enabled, this should be disclosed in the inventory report.

6. Aviation — Seat Class Treatment

Aviation emission factors vary significantly by seat class, reflecting the greater space and structural weight attributed to premium cabins. DEFRA 2023 factors (including RF) used:

Route TypeClassFactor (kg CO²e/pass-km)vs Economy
Short-haul (<3,700 km)Economy0.158451.0×
Short-haulBusiness0.279671.76×
Long-haul (>3,700 km)Economy0.130281.0×
Long-haulPremium Economy0.158941.22×
Long-haulBusiness0.288082.21×
Long-haulFirst0.396373.04×
7. Proxy Estimation

Where direct activity data is unavailable, proxy estimates based on employee headcount and office floor area can supplement the inventory. Category weights sum to exactly 100%; ticking all categories reduces the proxy contribution to zero, preventing double-counting.

Category weights reflect approximate proportions of a typical UK office-based organisation's emissions profile. Proxy-based results are clearly separated from direct activity data in the results output and should be labelled as estimates in any disclosure document.

8. Known Limitations and Exclusions
  • Single UK grid factor: A single national average electricity factor is used. Organisations with site-specific grid connections should use supplier-specific factors in formal disclosures.
  • Commuting data: Commuting emissions depend on self-reported or estimated employee travel patterns. A ±30% uncertainty range is typical for this category.
  • Food factor: The default 5.0 kg CO²e/meal assumes a mixed diet including meat. This figure is 60–85% lower for vegetarian or vegan meals.
  • Purchased goods (spend-based): Spend-based factors carry high uncertainty (typically ±50%) and are a last-resort approach. Activity-based data should be used in formal disclosures wherever available.
  • IT and digital factors: Cloud, mobile, and device-hour factors carry high uncertainty and are appropriate for indicative assessments only.
  • Categories not covered: Downstream transport (Cat 9), processing of sold products (Cat 10), use of sold products (Cat 11), end-of-life of sold products (Cat 12), franchises (Cat 14), investments (Cat 15).
  • Biogenic CO²: Not separately reported. Biogenic emissions from biomass fuels should be reported separately in formal disclosures.
9. From Baseline to Reduction Plan

Angel Offsets is a carbon reduction consultancy. We do not sell, broker or recommend carbon credits, and this calculator does not price or quantify offsets. The output is a measured baseline, nothing more.

That baseline is the input to a reduction programme: we rank emission sources by size and by how practically they can be cut, model the effect of specific interventions, and set a reduction trajectory with dated milestones. The result is documented as a Carbon Reduction Plan suitable for PPN 06/21-style submissions, supplier questionnaires and annual reporting.

Because we have no commercial interest in credit sales, the measures we recommend are selected purely on impact, cost and evidence — which is what makes the resulting claims defensible.

10. Version and Review

Calculator version: v4. Emission factors last updated: July 2023 (DEFRA 2023). Methodology statement issued: March 2026.

DEFRA publishes updated conversion factors annually, typically in July. This calculator and its methodology statement should be reviewed and updated each year.

Issued by Angel Offsets. This tool is provided for indicative purposes and does not constitute a formal GHG inventory or verified emissions report. For a verified corporate carbon footprint, organisations should engage an accredited third-party verification body.

Our Difference

Why Choose Angel Offsets

We help businesses measure, reduce and report their carbon in a way that stands up to investors, customers and procurement teams.

Reduction-First Approach

We help you cut real emissions rather than buy your way out of them — the credible, defensible route to net zero and away from greenwashing risk.

Rigorous Measurement

Footprints across Scope 1, 2 and 3 to the GHG Protocol, using DEFRA emission factors your buyers and auditors recognise.

Tender & Reporting Expertise

Carbon Reduction Plans, supplier carbon evidence and annual reporting, prepared for public-sector, NHS and framework requirements.

Independent by Design

We do not sell or broker carbon credits. With nothing to place, our recommendations are driven solely by what will actually reduce your emissions.

What We Do

Our Service Offering

01

Carbon Footprint Measurement

A full Scope 1, 2 and 3 baseline built to the GHG Protocol using DEFRA factors — the defensible starting point for any reduction plan or tender response.

02

Carbon Reduction Consulting

We identify and prioritise the highest-impact reductions across energy, travel, fleet, supply chain, waste and IT — and help you act on them.

03

Carbon Reduction Plans & Reporting

Carbon Reduction Plans, tender and supplier carbon evidence, and annual emissions updates — structured and ready to submit or publish.

04

Ongoing Support

Annual re-measurement, progress tracking against your trajectory, and a long-term partnership as your carbon strategy and reporting obligations evolve.

Angel Offsets

Get Started

Partner with Angel Offsets
to Cut Your Emissions

Book a consultation and we’ll walk through your current footprint, where your reductions are, and what evidence your buyers and investors will be asking for.

ServicesFootprint Measurement · Reduction Consulting · Reduction Plans & Reporting