This report explains how to measure greenhouse gas (GHG) emissions and set targets to reduce them. It is intended for all sizes of business and for public and voluntary sector organisations. There are direct benefits to organisations from measuring and reporting as they will benefit from lower energy and resource costs, a better understanding of their exposure to the risks of climate change and a demonstration of leadership which will help strengthen their green credentials in an increasingly environmentally conscious marketplace. A number of organisations are seeking information from their suppliers on greenhouse gas emissions and so many small businesses will increasingly be expected to measure and report on their emissions. Organisations which use this guidance to measure and report are not required to submit reports nor otherwise make the data available to government.