EN1.1.1
Using Fuels
Environment
- Measuring GHG Emissions
Using Fuels
Fuels include gaseous fuels (natural gas, LPG), liquid fuels (diesel, petrol, fuel oil), and solid fuels (coal, coke, biomass). When burned (combusted), they release energy that powers vehicles, machinery, buildings, or electricity generation.
Organisations report fuel consumption to estimate their Scope 1 (direct) emissions. Comparing fuels helps identify decarbonisation opportunities — e.g., switching from coal to gas reduces emissions, switching from fossil fuels to renewables can eliminate them.
Fuels conversion factors should be used for primary fuel sources combusted at a site or in an asset owned or controlled by the reporting organisation.
This value links to the Master Value MeasureUp EN1 GHG Emissions value.
Key Value
£252 per tCO2e or 25.2p per kgCO2e
The monetised value of CO2 emissions for fuel use
- Gaseous fuels: Natural gas (100% mineral blend): £653 per tonne
- Liquid fuels: Diesel (100% mineral diesel): £807 per tonne
- Solid fuels: Coal (industrial): £605 per tonne
This value represents a cost or disbenefit through the creation of the tonnes of GHGs emitted.
Conversion factors should be used to report Scope 1 emissions for fuels. For more information about the principles for GHG accounting and reporting and three “scopes” of emissions, please visit MeasureUp EN1 GHG Emissions value.
According to the 2021 carbon values from DESNZ/BEIS, Carbon values in £2020 prices per tonne of CO2 from thecentral series for 2023 is £252 per tCO2e or 25.2p per kgCO2e. For more information, please visit the MeasureUp EN1 GHG Emissions value.
The UK government’s Greenhouse Gas Conversion Factors – 2024 reports the kgCO2e for fuel types and different activities. Access the data.
| Activity | Fuel | Unit | kg CO2e | Monetised Value |
| Gaseous fuels | Natural gas (100% mineral blend) | tonnes | 2590.5 | £653 |
| Liquid fuels | Diesel (100% mineral diesel) | tonnes | 3204 | £807.5 |
| Solid fuels | Coal (industrial) | tonnes | 2399.4 | £605 |
Please visit the government conversion factors for greenhouse gas reporting website for further guidance.
This value represents a cost or disbenefit through the creation of the GHGs emitted. The value should therefore not be presented as a positive value or added to an overall social value figure.
Local Needs Analysis Data Source
Before using this MeasureUp value, we encourage you to assess the local need in relation to the activity or outcome.
Here is the most useful initial data source for assessing local need in relation to this value.
To assess local needs related to the value EN1.1.1 ‘Fuels’, use the Greenhouse Gas Emissions data provided by the Department for Energy Security and Net Zero. This indicator measures carbon emissions across sectors and is available annually at both local authority and regional levels. It supports understanding of local contributions to climate change and progress toward net zero targets
Bronze
Effort
Accuracy
Monetised value:
At the Bronze level, you should calculate the approximate CO2 emissions from fuel use. Represent the cost or disbenefit of the emissions from consumption of fuels based on the activity.
Here is an example
Company L procures fuels for operations at three sites. It uses the UK factors (kg CO₂e per tonne and £ per tonne) calculate annual impacts.
| Activity | Fuel | Quantity (t) | Emissions (kg CO₂e) | Monetised Value (£) |
| Gaseous fuels | Natural gas (100% mineral blend) | 200 | 200 × 2,590.5 = 518,100 | 200 × 653 = 130,600 |
| Liquid fuels | Diesel (100% mineral diesel) | 50 | 50 × 3,204.0 = 160,200 | 50 × 807.5 = 40,375 |
| Solid fuels | Coal (industrial) | 30 | 30 × 2,399.4 = 71,982 | 30 × 605 = 18,150 |
| Totals | — | — | 750,282 kg CO₂e | £189,125 |
- Report total annual emissions from fuels: 750,282 kg CO₂e.
- Report total monetised impact: £189,125.
Remember that the monetised value represents a cost or disbenefit and so should be reported as such when using this value.
Silver
Effort
Accuracy
Monetised value:
At the Silver level, you should calculate the emissions by activity, by type of fuel, as each produces different levels of carbon emissions. Represent the cost or disbenefit of the emissions from fuel use.
The UK government’s Greenhouse Gas Conversion Factors – 2024 reports the kgCO2e by activity, by type of fuel. Access the data. This data can be used to support the conversion of your specific activity by specific fuel type.
| Activity | List of Fuel Types |
| Gaseous fuels | Butane, CNG (Compressed Natural Gas), LNG (Liquefied Natural Gas), LPG (Liquefied Petroleum Gas), Natural gas, Natural gas (100% mineral blend), Other petroleum gas, Propane |
| Liquid fuels | Aviation spirit, Aviation turbine fuel, Burning oil, Diesel (average biofuel blend), Diesel (100% mineral diesel), Fuel oil, Gas oil, Lubricants, Naphtha, Petrol (average biofuel blend), Petrol (100% mineral petrol), Processed fuel oils – residual oil, Processed fuel oils – distillate oil, Refinery miscellaneous, Waste oils, Marine gas oil, Marine fuel oil |
| Solid fuels | Coal (industrial), Coal (electricity generation), Coal (domestic), Coking coal, Petroleum coke, Coal (electricity generation – home produced coal only) |
Here is an example
Company L procures fuels for operations at three sites. It uses the UK factors (kg CO₂e per tonne and £ per tonne) to calculate annual impacts.
| Activity | Fuel | Quantity (t) | Emissions (kg CO₂e) | Monetised Value (£) |
| Gaseous fuels | Natural gas (100% mineral blend) | 200 | 200 × 2,590.5 = 518,100 | 200 × £653 = 130,600 |
| Gaseous fuels | LPG | 100 | 100 × 2,939.4 = 293,940 | 293,940 × £0.252 = 74,072.88 |
| Liquid fuels | Diesel (100% mineral diesel) | 50 | 50 × 3,204.0 = 160,200 | 50 × £807.5 = 40,375 |
| Liquid fuels | Petrol (100% mineral petrol) | 100 | 100 × 3,154 = 315,400 | 315,400 × £0.252 = 79,480.80 |
| Totals | — | — | 1,287,640 kg CO₂e | £324,528.68 |
- Report total annual emissions from fuels: 1,287,640 kg CO₂e
- Report total monetised impact: £324,528.68.
Remember that the monetised value represents a cost or disbenefit and so should be reported as such when using this value.
Gold
Effort
Accuracy
At the Gold level, you would be expected to
- Measure more accurately using more specific data for your in-scope activities.
- Track the emissions over time. Steps in tracking emissions (choosing a base year and recalculating base year emissions) are explained in detail in the GHG Protocol Chapter 5 – Tracking Emissions Over Time
Here is an example
| Activity | Fuel | Quantity (t) 2023 | Emissions 2023 (kg CO₂e) | Monetised Value 2023 (£) | Quantity (t) 2024 | Emissions 2024 (kg CO₂e) | Monetised Value 2024 (£) |
| Gaseous fuels | Natural gas (100% mineral blend) | 200 | 518,100 | 130,600 | 150 | 388,575 | 97,950 |
| Gaseous fuels | LPG | 100 | 293,940 | 74,072.88 | 80 | 235,152 | 59,258.30 |
| Liquid fuels | Diesel (100% mineral diesel) | 50 | 160,200 | 40,375 | 40 | 128,160 | 32,300 |
| Liquid fuels | Petrol (100% mineral petrol) | 100 | 315,400 | 79,480.80 | 70 | 220,780 | 55,636.60 |
| Totals | — | — | 1,287,640 | 324,528.68 | — | 972,667 | 245,144.90 |
- Between 2023 and 2024, Company L reduced fuel use across all categories.
- Total emissions fell by ~315 tonnes CO₂e (24.5% reduction).
- Monetised carbon costs decreased by ~£79,384, improving both environmental and financial performance.
In this case the decrease in tonnes of CO2e created by the company is a positive change through a reduction or mitigation of negative impact on the environment. The monetised value shows the value of the saving or reduction in negative impact. When including figures such as these in reporting it is important to be clear what the numbers represent, whether a positive or negative impact or change.
Gold+
Effort
Accuracy
In the Gold+ level of GHG emission values, you can focus on better management and improvement of your reporting on the GHG emissions. The following steps could be useful:
- Set clear targets and a target date
- Provide resources to take the actions necessary to meet your target
Environmental Reporting Guidelines: In the Streamlined Energy and Carbon Reporting Guidance (SECR) there are two types of targets outlined:
- An absolute reduction target which compares absolute figures in the target year to the base year
- An intensity target based in an appropriate other unit or normalising factor (e.g. water consumption per tonne of product, CO2e emissions per full time equivalent staff member)
For more information please visit Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance (SECR).
The actions under Gold+ for the environmental values in MeasureUp are also in line with the eighth Principle of Social Value ‘Be Responsive’ which represents the imperative for organisations to respond to impact measurement or ‘Social Value accounts’ with action to improve positive impact and decrease negative impact. Users of this Standard will create a structured ‘impact management approach’ that can guide decision making at strategic, tactical, and operational levels to optimise impacts on wellbeing.
| Value Type: | Activity |
What's this?
This is the type of value. Some values are outcomes, which means many different interventions might lead to them, while others are specific interventions that have a set value. |
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| UN SDG Categories: |
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What's this?
The UN Sustainable Development Goals are global goals adopted in 2015 for all signed up nations to achieve for us to have a sustainable global future by 2030. There are 17 Goals that address the global challenges we face, including those related to poverty, inequality, climate change, environmental degradation, peace and justice. The Goals are all interconnected, and in order to leave no one behind, it is important that we achieve them all by 2030. |
| 2020 Social Value Models: |
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What's this?
PPN 06/20 Taking account of social value in the award of central government contracts introduced the Central Government Social Value Model in 2020 which all Central Government contracting authorities must use in their in scope procurements. It consists of 5 themes, 8 policy outcomes, and 24 Model Award Criteria which outline key priority areas to achieve more social value. |
| 2025 Social Value Models: |
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What's this?
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Evidence
Measure Up focuses on empowering you to numerically measure the impact you’re having. We recommend that numeric reports are backed up with stories and other types of evidence to help illustrate, in human terms, the impact that’s being made on individuals.
We recommend seeing consent from one or more participants in your intervention to collect and tell their story. This should include a little background on the participant, a summing up of life before the intervention, the human impact of the intervention, and the longer term (if known) impact on the person’s life outside of, and after, the intervention.
Providing photographs, audio recordings, video interviews or even artefacts from the intervention (for example, writing, paintings, music, etc from creative interventions) can add more colour, and convey the emotional impact of interventions more directly.
In some cases it’s appropriate to anonymise or abbreviate the personal information of case study participants. No story should be published or shared without the recorded consent of the individual(s) it concerns. Individuals continue to own the rights to their stories and if they request you stop sharing the story or making it available online you should do so promptly and without need for justification.
Feedback
Measure Up is an open, collaborative and transparent. If you have any suggestions or feedback on our pragmatic, recommended approach to measuring and valuing social value, including wellbeing, economic, and fiscal impact, and effects on our environment, please get in touch so we can share and discuss this at our next Advisory Group meeting.
More help
We want to empower anyone to perform and improve their impact measurement – without needing a degree in economics.
If you need any more help, or just someone to do the legwork for you we can help signpost you to software, training and consultancy to help you get to grips with the impact you’re having.
