There are recognised difficulties in data availability for some emissions, especially those falling under Scope 3. Focus’ largest identified impacts are from utilities and travel, and addressing these first has been a priority – including any known data shortcomings or immediate opportunities for investigation and improvement.

It is accepted practice to use meter readings alongside the latest Defra emissions factors to determine CO₂e. For us, head office also has Photovoltaic panels, replacing some purchased power with a renewable source – so that too is measurable. However, as we share the building, we have to estimate our % usage for the premises, without understating, to satisfy PAS 2060 requirements.

Furthermore, only partial data is available from the landlords of our multi-occupier satellite offices, where not everything is separately metered. This leaves us with data to extrapolate or estimate where it is not directly measured. There is potential for inaccuracy in any such assumptions-based methodology; this, we seek to minimise.

Finally, energy provider selection and understanding precisely what we buy could be pivotal: some claim 100% renewable energy sources. It is often a lower % for corporate tariffs than residential and one can argue that unless the provider is actively investing in new renewables, the claim is unjustifiable. Our related CO₂e is therefore currently included in our data – can we find a cost-effective ‘greener’ solution?