Methodology

Our carbon measurement and targets are defined in line with the GHG Protocol Corporate Accounting and Reporting Standard¹, and we align with the Department for Environment, Food and Rural Affairs (DEFRA) guidance on how to measure and report our GHG emissions.

We have taken the operational control approach, reporting and accounting for 100% of the GHG emissions from operations we control – in accordance with our SECR compliance UK.

This includes all emissions under Scope 1 and 2, as well as a subset of Scope 3 emissions.

• Scope 1:
  Direct GHGs from our operational sites, offices and vehicles.
• Scope 2:
  Indirect GHGs from the electricity we consume.
• Scope 3:
  Other indirect emissions across our value chain (upstream and downstream). We are including emissions from business travel; employee commuting; waste generated in operations; upstream transportation and distribution; downstream transportation and distribution.

As the GHG Protocol Corporate Standard framework encourages a dual reporting methodology to account for Scope 2 – Electricity emissions, we have presented our Scope 2 emissions through a location-based method alongside a market-based method. Unless specified otherwise, the Scope 2 emissions are recorded through a location-based method.

GHGs are expressed in a Carbon Dioxide equivalent value (CO₂e), All GHGs are expressed in a Carbon Dioxide equivalent value (CO₂e), hence including the seven main GHGs covered by the Kyoto Protocol. Unless specified otherwise, all total GHGs are expressed in Gross tCO2e.

UK Government emission conversion factors for greenhouse gas company reporting 2020 have also been adopted². Conversion factors from the Sustainable Energy Authority of Ireland (SEAI) have been used for the Ireland Baseline³. Where factors are specific to the waste management and water industries, we have utilised factors in line with the Environmental Services Association (ESA) and UK Water Industry Research (UKWIR) respectively.

¹https://ghgprotocol.org/corporate-standard
²https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2020
³“Conversion Factors | SEAI Statistics.” https://www.seai.ie/data-and-insights/seai-statistics/conversion-factors/. Accessed 23 Sept. 2021.