This factsheet provides guidance for small businesses and their advisers about how to set up and operate carbon accounting.  It sets out the reasons why companies should assess their carbon impact, such as the importance of protecting the environment, the positive impact on business growth and stakeholder engagement of being a 'low carbon' business and the potential cost savings that can be realised.  It also describes the UK tax incentives that small businesses may be able to take advantage of by 'going green'.

The factsheet includes guidance on establishing the scope, objectives and timing of the measurement of carbon emissions information, as well as how to set up the systems to capture the information needed.  It also provides information on how to account for emissions from various business activities:

• Energy use - including heating and electricity;
• Transport usage - including use of vehicles and public transport;
• Water usage; and
• Consumption of consumables, such as packaging and paper.

Finally, it gives guidance on how to evaluate the data collected, set targets for future performance and monitor progress against those targets.

The full factsheet can be downloaded from the ACCA website.