Achieving sustainability in your organisation

• Play your part in tackling climate change
• Identify energy, fuel and efficiency savings
• Reduce operating costs
• Future proof against upcoming changes in legislation
• Compliance with regulations and best practice reporting standards
• Align to the Net-Zero targets of your existing and prospective customers

• Our sustainability experts have extensive experience of developing Net-Zero strategies and action plans for organisations across all sectors, including logistics, defence, hospitality, social housing, construction, manufacturing, retail and technology.
• Over 600 dedicated specialists in all areas of energy and fuel management
• Dedicated ecology team to support you to protect nature, sequester carbon and enhance biodiversity
• Not only can we identify savings, we can also help you to implement actions
• We are ideally placed to advise on the indirect challenges such as changes in operating procedures, maintenance, and capital investments
• Impartial advise and appraisal – non-biased holistic recommendations

Net-Zero is an ambitious but necessary target for governments, institutions and companies to dramatically reduce global greenhouse gas emissions and prevent the most damaging effects of climate change. Net-Zero for companies is defined as achieving two conditions:

• Achieve emissions reductions in line with the Paris Agreement to limit global warming to 1.5^oC
• Neutralise any residual emissions that cannot be eliminated by removing an equivalent amount of carbon from the atmosphere

In order to reduce your carbon footprint, you must first understand your impact – not only of your direct operations but also of your supply chain. We can practically and robustly calculate your company’s carbon footprint, including emissions sources such as gas, electricity, vehicle fleet, business travel, consumable materials, waste and recycling, employee commuting, homeworking, subcontractors and suppliers.

With any Net-Zero journey, there will data that is either not available or challenging to obtain. In such cases, it is often not practical to spend significant resources and time to pursue. We employ clear and transparent estimations in line with best practice reporting standards. This allows companies to get started, quantify baseline emissions and begin making reductions as early as possible, whilst improving data capture in future years.

Once you have an accurate understanding of your organisations carbon footprint and the key emissions sources, the next step is to set a carbon reduction target. Adopting a Science-Based Target means that your emissions reductions will meet, or exceed, the Paris Agreement and, therefore, play your part in preventing the worst possible impacts of climate change.

To achieve the Science-Based Target, a detailed Net-Zero roadmap should be developed. Our experts will explore all opportunities to reduce emissions across your organisation, establish the feasibility and effectiveness, and prioritise recommendations. Reducing carbon emissions and achieving Net-Zero is not easy. We are experts in the management, decommissioning and adaption of fuel and energy infrastructure; and understand the intricacies of transitioning to renewable and alternative fuels. Our Net-Zero action plans take into account all the indirect challenges and consequences of decarbonisation, and provide practical solutions.

Once implemented, we can support you to quantify and verify the emissions savings. By calculating absolute carbon emissions and key performance indicators (KPIs), we can assess progress towards your reductions targets over time.

As part of any Net-Zero plan, some form of carbon removal will be required. It is not expected that every organisation can eliminate all of its emissions immediately, and some areas of the supply chain will not be decarbonised for many years to come. To compensate for these residual emissions, an organisation can invest in carbon offsets (wind, solar etc.) or nature-based solutions (tree planting, rainforest conservation, peatland restoration etc). There are hundreds of carbon offsetting options and it can be hard to know where to start. Our experts will guide you through the process, identify what values are important to your organisation and find a project which matches those values.

Streamlined Energy and Carbon Reporting (SECR) is a legal requirement for all large organisations to disclose their energy and carbon emissions within their annual Director’s Report, or separate sustainability report.  Large companies and Limited Liability Partnerships (LLPs) under SECR are defined as meeting at least two of the following three criteria:

• Turnover exceeding £36m;
• Balance sheet exceeding £18m;
• 250 or more employees

Furthermore, quoted companies of any size, listed on a major stock exchange and incorporated in the United Kingdom must also report.

SMEs are encouraged to participate in SECR, as it represents best practice in environmental disclosures and helps to identify opportunities to reduce environmental impact and save money.

• Our sustainability experts have extensive experience of conducting SECR Compliance reports for organisations regardless of sector
• We take the time to understand your organisation so that energy and carbon reporting is integrated into your wider annual reporting
• Practical approach to gathering data and using best practice estimation techniques where data is challenging to obtain
• Our professionals can liaise directly with your energy providers and other suppliers to obtain data and evidence, saving you and your team time.

Unquoted Large Companies and LLPs

• UK energy consumption
• UK Scope 1 emissions (directly combustible fuels)
• UK Scope 2 emissions (purchased electricity, heat and steam) emissions.
• UK Scope 3 emissions (rental vehicles, business mileage claims)
• Emissions must be reported in tonnes of carbon dioxide equivalent (CO₂e), which includes all seven major greenhouse gases.
• Comparison with at least the previous reporting, but on-going long-term analysis encouraged
• An ‘environmental narrative’ which states what the company has done during the last 12 months to reduce energy and carbon

Scope 3 emissions only cover business travel where the company is supplied with fuel but not where fuel is paid for indirectly. For example, fuel is consumed in personal vehicles and hire cars (and reimbursed by the company either exactly or at a set rate) but fuel associated business flights, trains or taxis are excluded, as the vehicles are not operated by the company or its employees.

However, companies are strongly encouraged to report other materials source of Scope 3 emissions relevant to their business. These may include other forms of business travel, materials, waste, employee commuting, homeworking, transport of goods etc.

Whilst not mandatory, external verification or assurance is recommended to ensure accuracy, completeness of reporting.

Quoted Companies

• Global energy consumption
• Global Scope 1 emissions (directly combustible fuels, natural gas, petrol, diesel, oil etc.)
• Global Scope 2 emissions (purchased electricity, heat and steam)
• Emissions must be reported in tonnes of carbon dioxide equivalent (CO₂e), which includes all seven major greenhouse gases.
• Emissions for UK and overseas must be reported separately
• At least one key performance indicator to show the link between carbon emissions and business performance
• Comparison with at least the previous reporting, but on-going long-term analysis encouraged
• An ‘environmental narrative’ which demonstrates what the company has done during the last 12 months to reduce energy use and carbon

Scope 3 emissions are voluntary for quoted companies. However, it is becomingly increasingly expected that companies account for and tackle emissions with their supply chains.

• Identify energy, fuel and efficiency savings
• Reduce operating costs
• Reduce the need to travel, where possible
• Reduce health and safety risks associated with travelling
• Future proof against upcoming changes in legislation
• Transition to a Net-Zero society
• Play your part in tackling climate change
• Regulatory compliance with ESOS
• Gain competitive advantage

• Our sustainability experts have extensive experience of conducting transport audits for businesses and fleets of all sizes, including logistics, construction, and public transport.
• Over 600 dedicated specialists in all areas of energy and fuel management
• Not only can we identify savings, we can also help you to implement actions
• We are ideally placed to advise on the indirect challenges such as changes in operating procedures, maintenance, and capital investments
• Impartial advise and appraisal – non-biased holistic recommendations

Transport can often represent a significant operational cost to a business, and extensive environmental impact.

Through improved data capture, improved operating practices and investment in new and emerging technologies, a business can significantly reduce its energy consumption and carbon emissions. And by extension, a company can also contribute to enhancing local air quality and improving health and wellbeing.

A transport audit can cover company owned vehicle fleet, employee vehicles and public transport use.

The process analyses actual energy and fuel use against expected levels to identify any inefficiencies. Costed recommendations, including simple payback calculations and full lifecycle analysis set out the expected return on investment.

The Energy Savings Opportunity Scheme (ESOS) is a mandatory energy audit scheme which affects all large companies in the United Kingdom and across the European Union (EU). Large enterprises are defined as:

• Greater than 250 employees OR
• Turnover exceeding £44.1m AND balance sheet exceeding £37.9m

SMEs may also qualify for ESOS is they are part of a corporate group that contains at least one entity which meets either criterion above

ESOS runs in 4-year cycles. We are currently in ESOS Phase 3, with the compliance deadline due on 5^th December 2023. Any energy audits conducted between December 2019 and December 2023 can count towards compliance.

Companies must conduct energy audits on a representative sample of its operations and must account for at least 90% of total energy consumption. This includes buildings, transport and all other processes. Adler and Allan can produce a comprehensive ESOS Compliance Plan, demonstrating the most cost-effective route to compliance and deliver the audits.

Our sustainability experts are ESOS Lead Assessors and have extensive experience in conducting audits of large-scale building portfolios, vehicle fleets, manufacturing and construction activities. This is coupled with specific expertise in electric, oil, gas, biodiesel, hydrogen and renewables to provide energy audits which are bespoke to your needs.

• Identify energy, fuel and efficiency savings
• Reduce operating costs
• Transition to a Net-Zero society
• Play your part in tackling climate change
• Regulatory compliance with ESOS
• Gain competitive advantage

• Our sustainability experts have extensive experience of conducting energy audits or buildings, manufacturing, construction and transport;
• We have delivered large-scale energy audit programme for multi-national organisations in retail, logistics, hospitality, agriculture, manufacturing, utilities, food and drink, and social housing.
• Over 600 dedicated specialists in all areas of energy and fuel management
• Not only can we identify savings, we can also help you to implement actions
• We are ideally placed to advise on the indirect challenges such as changes in operating procedures, maintenance, and capital investments
• Impartial advise and appraisal – non-biased holistic recommendations

By understanding how energy is consumed within your business, it is possible to identify substantial financial and environmental savings. Our experienced energy auditors can develop a detailed energy audit programme, bespoke to your organisation. With our expertise in sustainability, fuel and energy infrastructure, not only can we identify actions to reduce your consumption but support you to implement change in the optimal manner.

Adler and Allan can work with your organisation to identify:

• When and where energy is being consumed
• Unnecessary out-of-hours energy waste
• Energy intensity ratios and reduction targets
• Zero and low cost opportunities
• Capital expenditure projects with simply payback and/or full life cycle cost analysis
• Suitable low carbon or renewable energy sources
• Grant funding, incentives and subsidies

The Energy Savings Opportunity Scheme (ESOS) is a mandatory energy audit scheme which affects all large companies in the United Kingdom and across the European Union (EU). Large enterprises are defined as:

• Greater than 250 employees OR
• Turnover exceeding £44.1m AND balance sheet exceeding £37.9m

SMEs may also qualify for ESOS is they are part of a corporate group that contains at least one entity which meets either criterion above

ESOS runs in 4-year cycles. We are currently in ESOS Phase 3, with the compliance deadline due on 5^th December 2023. Any energy audits conducted between December 2019 and December 2023 can count towards compliance. Companies must conduct energy audits on a representative sample of its operations and must account for at least 90% of total energy consumption. This includes buildings, transport and all other processes. Adler and Allan can produce a comprehensive ESOS Compliance Plan, demonstrating the most cost-effective route to compliance and deliver the audits.

Our sustainability experts are ESOS Lead Assessors and have extensive experience in conducting audits of large-scale building portfolios, vehicle fleets, manufacturing and construction activities. This is coupled with specific expertise in electric, oil, gas, biodiesel, hydrogen and renewables to provide energy audits which are bespoke to your needs.

Unfortunately, buildings do not always perform in uniform ways. Often buildings are overheated or overcooled. Sometimes people are placed in suboptimal areas. By understanding the characteristics of your building and the usage patterns, you can identify opportunities to optimise energy use and enhance the wellbeing and comfort of your occupants.

• Indoor Air Quality
• Air velocity and movement
• Ambient air temperatures
• Surface radiant temperatures
• Humidity
• Lighting levels

Non-Financial reporting is the process of gathering and disclosing data on a company’s performance including environmental, social, ethical, governance aspects. The definition of ESG will differ from organisation to organisation, and must be authentic to be effective. However, ESG reporting must also be robust and consistent to ensure that companies can be compared and held to account.

There are a number of best practice sustainability reporting standards used by companies, institutions and investors alike. Sometimes organisations are required to participate in multiple recording frameworks for various reasons. Our sustainability expert can help to streamline the disclosure process and support tangible improvements in ESG scores.

• Investors are increasingly using non-financial reporting standards (CDP, GRI etc) to screening companies
• Align your ESG Reporting to your existing and prospective customers values and expectations
• Increased public scrutiny of companies environmental, social and governance
• Demonstrate your public commitment and actions in tackling climate change and inequality
• Gain competitive commercial advantage
• Financial institutions will be required to report under TCFD regulations from 2023

• Our sustainability experts have supported organisations of all sizes and industries to report their environmental, social and governance performance
• Detailed understanding of the scoring methodologies of different reporting standards, helping you to maximise your scores;
• We can coordinate your internal and external teams to make the gathering of data as smooth as possible

CDP (formally Carbon Disclosure Project) is a best practice standard which requires companies to report on Environmental, Social and Governance issues. CDP uses a robust scoring methodology to measure an organisations progress on tackling climate change, deforestation, water scarcity, and uses the data to rank companies’ performance. 590 investors with over US$110 trillion in assets and 200 large buyers with US$5.5trillon in procurement spend use CDP to measure the sustainability of its supply chain and investments. The benefits of participating in CDP are:

• Enhance company reputation through transparent reporting
• Gain competitive advantage when accessing capital and winning tenders
• Ensure compliance for upcoming mandatory environmental reporting under TCFD
• Reduce climate-related risks and capabilities on new business opportunities
• Compare environmental performance against industry peers and competitors

Our sustainability professionals are experts in the CDP process. We can support your organisation to streamline and optimise your CDP reporting procedures, obtain better data, reduce impacts and improve ESG scores.

The Global Reporting Initiative provides a framework for consistent reporting of sustainability, ethics and economic performance. The GRI publishes a set of specific standards for topics including:

• Energy
• Emissions
• Water and Effluents
• Waste
• Biodiversity
• Procurement practices
• Supply chain environmental assessment
• Supplier social assessment
• Diversity and equal opportunities

Our team of sustainability experts can support you to set up robust reporting practices in line with the GRI,and ensure transparency of disclosure to the most rigorous of standards.

• Play your part in tackling climate change
• Compensate for residual carbon emission which cannot currently be eliminated
• Create positive environment and social impact

• We are not carbon offset project developers or brokers
• We provide independent advice on the benefits and negatives of different carbon offset projects
• We take the time to understand you and your organisation to find a project which matches your values and ethics
• Help to maximise positive impact and reduce reputational risk

Not all carbon offsets are created equal. There are thousands of projects available to invest in.

Projects could be renewable energy related (solar, wind, hydroelectric); domestic scale (supporting rural communities to use greener fuels) or nature based (rainforest conservation, tree planting, peatland restoration etc.)

Many projects can also have social and ecological sustainability benefits. An increasing amount of projects are being mapped against the UN Sustainable Development Goal (SDGs) to demonstrate progress toward tackling global issues such as climate change and inequality.

We can support your organisation to find the right carbon offset project which aligns with your corporate values and objectives.

Our carbon offset facilitation process includes:

• Certification – Which standard and to what level of assurance is the project certified to?
• Social Impact – How tangible are the social sustainability elements and how are they verified?
• Location – Is the project located in a country which has seen political unrest or under scrutiny for human rights or climate change failures?
• Reputational Risk – Has the project been associated with negative press coverage?
• Project Vintage – How old is the project and was it developed under older standard with less stringent criteria?
• Longevity – How sustainable is the financing and business plan for the project?
• Cost-Effectiveness – Assess the environmental and social benefits against the cost per tonne.
• CORSIA – Is the project eligible under CORSIA regulations for the aviation sector?