Every year, businesses must report all UK-based CO2 emissions from all their core energy sources. Electricity, gas, oil, diesel, liquefied petroleum gas (LPG) and coal are all included in the scheme, with the exception of transport fuels.
Any business that uses renewable and/or green electricity supplied through the National Grid will still have to report this within the CRC scheme, whether or not the business claims Renewable Obligation Certificates (ROCs).
Each participating business or organisation is responsible for declaring CO2 emissions. The highest parent organisation will be responsible where the organisation consists of groups or subsidiaries, although all parts of the business are responsible for compliance.
If a business has individual group members or subsidiaries that may quality for CRC in their own right, the parent company can nominate these to participate separately. These are known as Significant Group Undertakings (SGU).
Overseas companies that have UK settled half hourly meters must nominate a UK agent to participate in the CRC scheme on their behalf.