Yes — in every framework. It reduces Scope 1 (on-site fuel) or Scope 2 (electric heat), and SECR explicitly requires a description of energy-efficiency actions taken in the reporting year. ESOS audits list heat-loss findings; ESRS E1 asks for actions and the resources behind them (E1-3); a tender CRP needs concrete completed measures. The certificate tool on this page turns measured kW into the exact kWh / t CO2e / £ lines those reports need.
From our guide: Carbon Reporting 2026 — full context, charts and sources there.