Our Carbon Reduction Plan

Baseline year 2021 (Scope 1) was a pandemic year which had significant temporary behaviour changes for our employees, with higher than usual consumption of electronic equipment and lower than usual business travel and commuting, as reported in Scope 2 and 3.

Scope 1 emissions were reported as zero because Nexer Digital did not own or operate any vehicles, boilers, or other fuel-burning equipment, and all office energy and gas services were provided by our landlord, in two office locations (Macclesfield and Cambridge). In line with the GHG Protocol, these are considered indirect energy emissions and are therefore reported under Scope 2. For clarity, we do not own or operate a Fleet so there is no data to report in Scope 1.

Scope 2 includes indirect office energy emissions based on data provided by our landlords for the Macclesfield and Cambridge offices. During this period, office occupancy was significantly reduced due to COVID-19 restrictions; however, we continued to pay a flat-rate energy charge for these locations, which is reflected in the reported emissions.

Scope 3 emissions were heavily influenced by our operational model during COVID. Although office occupancy was low, we maintained two office leases and paid flat-rate charges, which contributed to emissions linked to waste and services. Business travel and commuting were reduced due to government restrictions, but these categories were still considered in our reporting.

Below is the breakdown across the five categories:

• Category 4, Upstream transportation and distribution = 0. Not applicable as we do not ship physical goods.
• Category 5, Waste generated in operations = 6.00. Emissions from office waste at Macclesfield and Cambridge offices, based on landlord data, without explicit recycling schemes in our Cambridge office.
• Category 6, Business travel = 6.09. Some, but limited travel for client meetings, workshops and general business travel; due to COVID restrictions emissions were very low. Tracked by our internal data sources such as our Trainline and hotel accounts.
• Category 7, Employee commuting = 52.13. Significantly reduced during COVID, but some commuting occurred pre-lockdown. Estimated using employee location data and office sign-in system.
• Category 9, Downstream transportation and distribution = 0. Not applicable as we deliver services digitally.

Scope 1 emissions (direct emissions from owned or controlled sources) are reported as zero because Nexer Digital does not own or operate any vehicles, boilers, or other fuel-burning equipment. All operations take place in our one single location (Macclesfield office), where heating, energy, and gas services are provided and managed by the landlord, meaning we have no direct control over fossil fuel consumption. For clarity, we do not own or operate a Fleet so there is no data to report in Scope 1. In line with the GHG Protocol, these are classed as indirect energy emissions and therefore reported under Scope 2. As such, we currently have no measurable Scope 1 emissions.

Scope 2 represents a substantial reduction compared to the baseline year. This decrease is primarily due to operational changes following the pandemic, including the release of our Cambridge office lease. While remote working increased and added home-working emissions (estimated using employee IT device energy consumption and utilisation data), the overall impact remains a net reduction, as emissions from remote working are considerably lower than those from operating an additional office.

Scope 3 reduction is driven by operational changes and behavioural shifts following the pandemic. The release of our Cambridge office lease eliminated emissions associated with office waste and commuting, while remote working became the norm, reducing travel-related emissions and introducing home-working emissions, which remain substantially lower than those from maintaining multiple offices. Our digital-first approach, tighter travel restrictions, and encouragement of public transport and cycling schemes further reduced commuting and business travel. A focus on regional business rather than national engagements meant client meetings occurred more locally, and remote-first meetings became standard for clients further afield. The adoption of digital collaboration tools reduced the need for in-person workshops, and landlord-provided recycling schemes at Macclesfield helped us track and minimise operational waste.

Below is the breakdown across the five categories:

• Category 4, Upstream transportation and distribution = 0. Not applicable as we do not ship physical goods.
• Category 5, Waste generated in operations = 3.07. Emissions from office waste at our Macclesfield office only, following the release of the Cambridge lease. Landlord-provided recycling schemes and waste data helped us track and minimise impact.
• Category 6, Business travel = 5.10. Limited travel due to our remote-first approach and strict travel policy. When travel was essential, we prioritised regional engagements and encouraged public transport and cycling schemes. Digital collaboration tools reduced the need for in-person workshops.
• Category 7, Employee commuting = 34.62. Remote working became the default, eliminating most commuting emissions. Home-working emissions were introduced and estimated using IT device energy consumption and utilisation data, but these remain significantly lower than emissions from commuting and office energy use.
• Category 9, Downstream transportation and distribution = 0. Not applicable as we deliver services digitally, with no physical distribution required.