Scope 3 Carbon Reporting for UK Churches and Dioceses

Why this matters for UK churches

The Church of England committed in 2020 to net zero carbon emissions by 2030. This commitment cascades from the national church through dioceses to individual parishes. Most PCCs initially read “net zero by 2030” as “less heating, fewer car miles” — but the actual carbon accounting framework that dioceses are obliged to report under is meaningfully more complex.

This article sets out what scope 1, 2 and 3 emissions are in the UK church context, what parishes are obligated to track or report, and how to start measuring without expensive consultancy.

The scope framework

Carbon emissions are accounted for in three “scopes” under the Greenhouse Gas Protocol — the international standard used by Church of England and most other UK reporting frameworks:

Scope 1 — Direct emissions from owned or controlled sources. For a UK parish church this typically means:

• Gas boiler emissions (the parish’s own gas burned for heating)
• Oil boiler emissions
• LPG boiler emissions
• Direct fuel burn from any parish-owned vehicle (rare for parishes)

Scope 2 — Indirect emissions from purchased electricity. For a UK parish this means:

• Electricity consumption converted to CO2e using the UK grid emission factor

Scope 3 — All other indirect emissions across the parish’s “value chain”. This is where it gets complex for parishes:

• Embodied carbon in goods and services purchased (church repairs, parish hall refurbishment materials)
• Travel emissions of staff and volunteers travelling to parish activity (rarely captured)
• Travel emissions of congregation members getting to services
• Emissions from waste disposal and water services
• Emissions from outsourced services (printing, cleaning, gardening)

For the average UK parish:

• Scope 1: typically 8-15 tonnes CO2e/year (gas/oil heating dominates)
• Scope 2: typically 2-5 tonnes CO2e/year (electricity)
• Scope 3: typically 5-25 tonnes CO2e/year (depending on what’s included)

Scope 3 is the most complicated to measure but often the largest single contributor.

What’s actually obligated

The Church of England framework imposes:

1. Scope 1 and 2 reporting — required for all dioceses, and increasingly cascaded down to parish level. Some dioceses already require parishes to submit annual energy data.

2. Scope 3 partial reporting — required at diocesan level, often limited to staff travel and procurement. Parishes are not currently required to report scope 3 in most dioceses but pressure is rising.

3. Reduction pathway — dioceses must show year-on-year reduction towards 2030 target.

4. Public reporting — annual diocese-level publication of progress.

For PCCs the immediate action is usually:

1. Track annual electricity consumption (already on bills)
2. Track annual gas/oil consumption
3. Calculate CO2e using current UK emission factors
4. Submit to diocesan environmental officer when requested

The diocesan environmental officer typically supplies templates.

How to calculate scope 1 and 2 for a parish

Scope 2 (electricity):

• Annual kWh consumption (from your annual bill) × UK grid factor
• Current UK grid factor (2025): approximately 0.21 kg CO2e per kWh
• Example: 12,000 kWh × 0.21 = 2,520 kg = 2.52 tonnes CO2e/year

Scope 1 (gas):

• Annual kWh of gas consumption × natural gas factor
• Natural gas factor: approximately 0.18 kg CO2e per kWh
• Example: 30,000 kWh gas × 0.18 = 5,400 kg = 5.4 tonnes CO2e/year

Scope 1 (oil):

• Annual litres of heating oil × kerosene factor
• Kerosene factor: approximately 2.54 kg CO2e per litre
• Example: 2,000 litres × 2.54 = 5,080 kg = 5.08 tonnes CO2e/year

Total typical small parish: 7-12 tonnes CO2e/year for scope 1+2.

This is the baseline against which solar and other interventions are measured.

Scope 3 — the harder question

For most parishes scope 3 measurement is impractical without consultancy support. Where parishes do measure it, the typical breakdown:

• Congregation travel: 40-60% of scope 3 (often the largest single emissions source for the parish)
• Procurement (repairs, printing, supplies): 15-25%
• Outsourced services: 10-15%
• Embodied carbon in capital projects: 10-20%
• Waste and water: 5-10%

The congregation travel finding is genuinely awkward — a parish reducing scope 1+2 to zero is still responsible for the carbon of people driving to services, which is often the parish’s largest emissions source.

How solar fits

Solar PV reduces scope 2 emissions directly:

• Every kWh of solar generation displaces a kWh of grid electricity
• At 0.21 kg CO2e per kWh, a 15 kW system generating 14,000 kWh/year displaces ~2.9 tonnes CO2e/year
• Heat pumps fuelled by solar then displace scope 1 oil/gas emissions

A combined parish heat pump + solar project typically reduces total scope 1+2 emissions by 60-90%, depending on the heating fuel and electricity coverage.

Practical recommendation for PCCs

1. Start with scope 1+2 measurement. Free, straightforward, immediately useful.
2. Submit data to diocesan environmental officer when requested.
3. Don’t over-engineer scope 3 measurement. Focus on the 1-2 largest sources you can influence (often procurement and congregation travel).
4. Plan solar/heat pump as part of measurable scope 1+2 reduction. This is the largest carbon win available to most parishes.
5. For dioceses considering more comprehensive ESG reporting, engage a specialist consultancy.

For dioceses wanting structured carbon offsetting and ESG support beyond what’s typically available from environmental officers, Carbon Legacy, the Nottinghamshire carbon offsetting specialist, is one of the UK consultancies specialising in carbon offsetting and ESG reporting. They handle the scope 1, 2 and 3 reporting framework that some parishes and most dioceses are increasingly being asked to provide.

For PCCs starting on net-zero journey, the practical priorities are usually:

1. Energy consumption measurement
2. Solar + heat pump investment
3. Operational reduction (heating schedule, draught-proofing, LED lighting)
4. Diocesan reporting compliance

Carbon offsetting comes last — and only after meaningful reduction work is in flight.

Practical next steps

For PCCs starting carbon measurement:

1. Pull annual electricity bill and convert kWh to CO2e using current grid factor
2. Pull annual gas/oil/LPG bill and convert to CO2e
3. Submit to diocesan environmental officer
4. Plan solar/heat pump as primary reduction strategy
5. For more sophisticated ESG reporting, engage specialist consultancy

For dioceses considering structured offsetting alongside reduction:

1. Confirm reduction pathway is on track to 2030 target
2. Evaluate residual offsetting requirement
3. Engage specialist carbon offsetting partner

Request our free feasibility report for a parish carbon and solar assessment. See also our CofE net zero progress blog post and diocesan net zero plans blog post.