Build the baseline
Map electricity, fuels, cooling, renewable energy attributes, landlord-supplied utilities and major equipment across the reporting boundary. Separate actual readings from estimates and document allocation methods for shared premises.
Prioritise measures
No-cost controls
Schedules, set-points, maintenance and operating discipline.
Retrofits
Lighting, HVAC, motors, controls and heat recovery.
Asset strategy
High-efficiency replacement at renewal points.
Buildings
Green Mark pathways, embodied carbon and maintainability.
Renewables
On-site generation and credible contractual instruments.
Finance
Whole-life cost, carbon-price sensitivity and implementation risk.
Use a disciplined business case
- Baseline and counterfactual.
- Capex, opex and maintenance effects.
- Energy and emissions savings with transparent assumptions.
- Carbon tax or internal carbon-price sensitivity where applicable.
- Operational disruption, landlord approvals and technical dependencies.
- Measurement and verification plan after implementation.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.
