This document discusses carbon accounting and management in the UK water industry. It notes that the water industry is energy intensive and major capital investments are required, leading to rising energy demand. The document outlines the dominant greenhouse gas emissions from the water industry as carbon dioxide, methane, and nitrous oxide. It discusses the need for a whole life carbon approach that accounts for carbon embedded in materials and emitted during construction, operations, and maintenance of water infrastructure assets. Metrics covered include operational and embodied emissions. The document provides an overview of current carbon footprinting efforts and goals to further develop tools to account for carbon in capital planning and decision making.