Greenhouse Gas Protocol

Our approach to corporate social responsibility reporting is to present data using commonly accepted standards where these exist. In the field of carbon management, the Greenhouse Gas Protocol Accounting and Reporting Standard (GHG Protocol Corporate Standard) has become for many the adopted standard for greenhouse gas accounting and reporting systems.

We have used it to develop our GHG inventory to define the scope of business activities relating to GHG emissions and provide the foundation for managing our GHG risks and identifying reduction opportunities. The Corporate Standard separates emissions into three scopes, shown below.

Scope 1 direct GHG emissions
GHG emissions from sources owned or controlled.
Our Scope 1 emissions arise from:

  • premises – gas, heating oil, fuel oil used by back-up generators, refrigerants and fire extinguishers; and
  • company owned vehicles – petrol.

Scope 2 indirect GHG emissions
Emissions from the generation of electricity purchased by the reporting company and consumed in equipment or operations owned or controlled by it.
Our Scope 2 emissions arise from:

  • premises – electricity and district heating.

Scope 3 indirect GHG emissions
Indirect emissions from sources not owned or controlled but a consequence of the reporting company business activities. Under the Corporate Standard, the reporting of Scope 3 emissions is optional.
The Scope 3 emissions we have included are:

  • business travel – petrol and diesel hire cars, employee owned vehicles used for business purposes, taxis, air and rail travel, and hotel stays;
  • deliveries – by air, rail or road; and
  • premises – waste.

Based on this analysis the breakdown of our GHG emissions by the three scopes is:

Graph of GHG emmissions

All data provided on this page has been independently reviewed by the Edinburgh Centre for Carbon Management.

Edinburgh Centre for Carbon Management