Welcome to our sustainability focussed ‘frequently asked questions’ page. Click on the question(s) you are interested in below to be taken to the answer.

Quick Links

What is the circular economy?

The circular economy is a system where materials never become waste and nature is regenerated. In a circular economy, products and materials are kept in circulation through processes like maintenance, reuse, refurbishment, remanufacture, recycling, and composting.

Source: Ellen MacArthur Foundation

More detail is provided within our Sustainability Good Practice Guide on page 13.

What is LCA?

Life Cycle Assessment (LCA) is a method used to quantify the environmental impact of a product through all, or selected stages of its lifecycle. Environmental inputs (such as water and energy) and outputs (such as CO2, F-gases and NOx) are quantified at each stage. These are used in the calculation of the overall environmental impact of the product. In broad summary, there are 3 key stages to an LCA – setting the goals and scope; inventory analysis (data collection) and impact assessment.

More detail is provided in our Sustainability Good Practice Guide from page 26.

What is an EPD?

An Environmental Product Declaration (EPD) is a short document that describes how a product impacts the environment, and thus can be used as proof of a products’ environmental credentials. It is based upon the findings from a LCA and is translatable across different countries, if conducted to a suitable standard. See our Sustainability Good Practice Guide, page 33.

What is GWP?

Global Warming Potential (GWP) is the integrated (summed up) radiative forcing (energy flux into the atmosphere) over a specified time period, caused by an emission. It is usually measured as the mass of carbon dioxide which is equivalent to the same warming effect, e.g. kg CO2e, and the time period is usually 100 years (GWP100). It is the most-used metric to measure global warming .

What is embodied energy?

Embodied energy (EE), also called cumulative energy demand (CED) or primary energy, is the sum of all the energy required to produce a material or product, from raw material extraction. For fossil fuel energy this includes the energy content of the fuel as well as energy used for extraction and processing. For renewable electricity it includes the electricity generated, and in both cases accounts for infrastructure and maintenance, and for electricity, transmission and distribution losses. So electricity generated from natural gas may have a CED of about twice that of renewable electricity, mainly because the efficiency of the gas turbine is around 50%. Hence switching electricity sources would change the embodied energy/CED of a product.

For info on the embodied energy of composites see Embodied Energy.

What is greenwashing?

Greenwashing refers to when a company misrepresents their carbon footprint or portrays themselves in a “greener” light than they really are. They may make false claims about how they are reducing their emissions or use green packaging or labelling to make their products appear more environmentally friendly than they really are.

For information on legal implications, see Greenwashing: what do you need to know?, the Law Society

What is an environmental management system?

An EMS is a set of processes and practices that enable an organisation to reduce its environmental impacts and increase its operating efficiency. It may be formally certified through ISO 14001 or other schemes.

See our Sustainability Good Practice Guide, page 80.

What is ESG?

ESG refers to Environmental, Social and Governance risks of companies, which may be scored through various schemes. It is increasingly important to investors.

See our Sustainability Good Practice Guide, page 85.

Why certify company carbon footprints?

To show transparency and to assist accuracy and credibility to your internal assessment /calculation of carbon footprint and reduction plans

What is carbon neutral?

The EU defines carbon neutrality as having a balance between emitting and absorbing carbon from the atmosphere in carbon sinks. However, standards for carbon neutrality (PAS 2060, ISO 14068) include all GHGs, not just CO2.

What is the difference between carbon neutral and net zero?

Carbon neutral certification allows an organisation (or product) to be declared carbon neutral. It allows offsets which avoid or reduce emissions as well as remove GHGs.

Net Zero is a pathway to eliminate emissions, including scope three, as far as possible with offsetting as a last resort. Those offsets must remove GHGs from the atmosphere, rather than just reducing them.

How do I deal with home working in a carbon footprint?

As a minimum, you should calculate the estimated electricity and heating used by those employees when they work from home. The EcoAct Homeworking emissions whitepaper is a useful resource.

Are there standards for a carbon footprint?

Yes. The British Standards Institute developed a package of standards covering carbon footprints and the journey to carbon reduction. Carbon Footprint Verification ISO 14064-1 V – read more here.

What is PAS 2060?

PAS 2060 was developed by The British Standards Institute in 2010. It is a carbon neutral certification which is internationally recognised and covers a company’s carbon footprint, carbon reduction plan and is verifiable by a third party. For more information on why all carbon footprints are not equal watch this Auditel Video from 42 mins in.

PAS 2060 will be discontinued by 30/11/2025, replaced by ISO 14068:2023.

What is PAS 2080?

PAS 2080 was developed by the British Standard Institute and relates specifically to managing carbon in infrastructure construction and maintenance which are key contributors to GHGs.

What are Scope 1, 2 and 3 emissions?

Scope 1 | Direct greenhouse gas emissions (GHGs) from owned or controlled sources.
This will include fuel burned onsite, gas, fleet (petrol and diesel) and emissions from manufacturing process. Emissions from combustion of biomass are reported separately.

Scope 2 | Indirect GHGs from the generation of purchased energy.
This will include emissions from purchased electricity and heat to power business premises.

Scope 3 | Indirect GHGs, not included in Scope 2, that occur in the value chain of the reporting company.
See next FAQ.

(Source: GHG Protocol FAQ, Plant Mark Beginners Guide to Carbon Footprinting, 2023)

What is included in Scope 3 emissions?

There are 15 categories within scope 3, shown below:

  1. Purchased good and services
  2. Capital goods
  3. Fuel and energy related activities not included in Scope 1 or Scope 2
  4. Upstream transportation and distribution
  5. Waste generated in operations
  6. Business travel
  7. Employee commuting
  8. Upstream leased assets
  9. Downstream transportation and distribution
  10. Processing of sold products
  11. Use of sold products
  12. End of Life Treatment of sold products
  13. Leased assets (downstream)
  14. Franchises
  15. Investments

Source: GHG Protocol Scope 3 Calculation Guidance

What are Scope 4 emissions?

Scope 4 is a voluntary metric devised by the World Resources Institute in 2013 as an optional category for “avoided emissions”, for example, emissions reductions achieved through the use of a company’s products or services. It is not officially recognised, but the GHG Protocol has a framework for Estimating and Reporting Avoided Emissions.

Do I have to report carbon emissions?

Currently only larger companies are required to report under Streamlined Energy and Carbon Reporting (SECR) and Taskforce on Climate-related Financial Disclosures (TCFD). UK Sustainability Reporting Standards (UK SRS, comparable to EU CSRD and aligned to international standards) are expected to be published in 2025. This may ultimately replace reporting from SECR, TCFD, and ESOS into a single annual set of sustainability reporting requirements. At present there are no firm plans to extend any requirements to small companies, but a consultation on this is scheduled. (See timeline in UK gov Implementation Update.) Voluntary reporting is encouraged to prepare for regulation, for transparency, for ESG to attract investment and to help identify where to reduce emissions.

What is SECR?

Streamlined Energy and Carbon Reporting (SECR) is a requirement to report energy use and scope 1 and 2 greenhouse gas emissions as a minimum, relating to gas, electricity, F gases (refrigerants) and transport fuel, as well as at least one intensity ratio (a way of defining your emissions data in relation to an appropriate business metric) and information relating to energy efficiency action. It is required for all quoted companies, and any UK companies which meet two of the following three criteria, unless they use less than 40,000 kWh/yr: >250 employees; annual turnover over £36m; annual balance sheet over £18m.

What is TCFD?

The Taskforce on Climate-related Financial Disclosures (TCFD) recommends financial disclosures to promote the management of climate-related financial risks and harness opportunities to decarbonise. It includes carbon reporting of Scopes 1 and 2, and if appropriate, Scope 3 GHG emissions, and the related risks. TCFD reporting is required for certain large companies, typically 500 employees or more and a turnover of more than £500m.

What is ESOS?

The Energy Savings Opportunity Scheme (ESOS) requires large organisations in the UK (> 250 employees or with annual turnover more than £44million) to undertake mandatory energy audits every four years to identify and review any potential energy efficiency measures.

What is the CCL and do I have to pay it?

The Climate Change Levy (CCL) is a tax on non-domestic utility bills. The government’s MinMet (mineralogical and metallurgical) exemption scheme allows companies to claim exemption from the CCL for manufacture of certain products including glass fibres, and non-woven products (but not woven products) and carbon fibre and products. See section 3.14 and Annex A here. Exemption can usually be backdated four years.