As organisations work to turn net zero commitments into reality, the greatest obstacle often isn’t a lack of ambition, it’s knowing how to take meaningful action. At the centre of that action is one essential step; establishing a reliable carbon emissions baseline.

The foundation for real progress
A carbon emissions baseline gives organisations a clear and measurable starting point for reducing greenhouse gases across Scopes 1, 2, and 3. Without it, even well‑designed sustainability plans can lose direction or fail to deliver measurable impact.

Baselining is fundamental for:

• Understanding your true environmental footprint
• Setting realistic and credible targets
• Planning effective and prioritised reduction pathways
• Meeting tightening regulatory, investor, and reporting expectations

Why is baselining still a challenge?
Despite its importance, many organisations delay this work. Fragmented data, uncertainty around ownership, and concerns about accuracy are common roadblocks. But postponing only increases compliance risk and slows momentum toward net zero.

The organisational barriers
The challenge isn’t just technical, it’s cultural. Siloed departments, outdated systems, and competing priorities often impede progress. Sustainability teams may struggle to gain traction when leaders feel they need perfect data or specialist resource before getting started.

Start with what you have
The most effective strategy is a practical one, begin now, with imperfect information. Use estimates where needed. Document assumptions. Improve over time. Key steps include:

• Embedding emissions tracking into everyday roles and processes
• Using integrated data platforms to consolidate and manage all scope emissions
• Building an organisational culture where transparency and accountability underpin sustainability reporting

Why now is the moment to act
Regulation is tightening, expectations are rising, and the cost of waiting is growing. Baselining isn’t just a compliance task, it’s the cornerstone of credible, measurable climate action. As a new year begins, organisations have a valuable opportunity to reset and accelerate their sustainability agenda.

Recent government updates highlight this shift. New EPC reforms confirm that commercial buildings must have a valid EPC before being marketed, and although the carbon‑based Environmental Impact Rating remains the primary measure, more stringent compliance and clearer alignment with MEES requirements are coming. Later in 2026, organisations can expect further changes to DEC cycles, use of EPC/DEC data, audit standards, and air‑conditioning inspection reporting, each pointing toward greater transparency and stronger accountability. Starting now means:

• Staying ahead of approaching policy changes
• Avoiding rushed, reactive compliance efforts
• Demonstrating proactive progress to customers, investors, and regulators

The message is simple
Don’t wait for flawless data or future deadlines. Treat this year as your springboard for action. Establishing your baseline today lays the groundwork for every net zero decision, investment, and commitment that follows.