ESG Data Table

¹ The fugitive GHG emissions that arise from the use and maintenance of the air conditioning systems and units in our offices are reported for the first time in FY25. This is why there is no comparable data for FY24.

² The market-based emission factors from one of our two electricity suppliers, which provides electricity to our London office, are in CO2 and not CO2e (i.e. do not include non-CO2 emissions). The emissions factors used in the market-based method for this supplier covers the period 1st April 2024–31st March 2025 only. The electricity provided to our other offices in Bradford, Chatham and Petersfield is 100% renewable and therefore has a market-based emission factor of 0.

³ When calculating the suppliers’ carbon emissions using the spend-based method, we have used the US Environmental Protection Agency Economically Extended Input-Output methodology which uses the North American Industry Classification System (NAICS) emission factors. These emission factors were published in 2024 and provide kg of carbon dioxide equivalents per 2022 US dollar (USD). As such, our supplier spend figures have been converted into USD using an exchange rate of GBP 1 to USD 1.34. In addition, an inflation rate of £1.15 has been implemented to ensure accuracy and transparency. Specific GHG emission conversion factors that relate to specific NAICS code categories have been applied to 80% of the Group’s suppliers by spend, with an NAICS code average conversion factor applied to the remaining 20% of suppliers by spend.

⁴ In the absence of wastewater treatment volume data for some offices, we have assumed that the wastewater treatment volume figures are the same as the water supply volume figures; this approach results in an overestimate of the total water treatment volumes.

⁵ Paper use figures includes paper used for office/administration, marketing and operation purposes.

⁶ Employee commuting to work emissions (tCO2e) are based on our 2025 employee survey.

⁷ The GHG emissions from the vehicles that are financed by the Group are based on the number of live vehicle finance agreements for the 2025 reporting period. The methodology used to calculate these emissions aligns with the PCAF Standard which relates to measuring and reporting scope 3 category 15 emissions. In calculating these emissions, we have assumed a mileage of 7,100 miles per annum (2024: 12,000 per annum) based on the UK Government’s Department for Transport National Travel Survey (August 2025) and used real-world category average emission factors published by Department for Energy Security and Net Zero.

Find a full breakdown in the ISAE 3000 Assurance Standard.