It depends on how much financial or operational control your company has over its franchise. A franchise is a separate legal entity usually not under the financial or operational control of the franchiser, which gives the franchise holder rights to sell a product or service. In this case, emissions from your franchise are considered to occur at sources that you do not control: in reporting terms they are known as indirect, or Scope 3 emissions. It is voluntary to report these under SECR, but is strongly encouraged, according to the government’s official guidance. It gets a bit more complicated if you have significant financial or operational influence over your franchises – as it could be argued that you have control over t heir emissions too. If you are a franchisee/franchiser looking for advice, get in touch.