《普華永道：2024英國企業可持續發展15年經驗總結報告：凈零排放的基石（英文版）（38頁）.pdf》由會員分享，可在線閱讀，更多相關《普華永道：2024英國企業可持續發展15年經驗總結報告：凈零排放的基石（英文版）（38頁）.pdf（38頁珍藏版）》請在三個皮匠報告上搜索。

1、1PwC|Corporate Sustainability Lessons LearntCorporate Sustainability Lessons LearntActing on carbon:The building blocks for Net ZeroOur 15 year journeyPwC in the UKFebruary 20242PwC|Corporate Sustainability Lessons LearntIntroductionThe effects of climate change on our planet are already being felt

2、acutely across the globe,creating one of the largest challenges for society,business and nature.Hurricanes and wildfires are devastating communities,coastlines are threatened by storm surges and sea level rise,water availability is changing,and vast areas of land are becoming infertile.The social an

3、d economic consequences of these changes are widespread,with the poorest people who are least equipped to cope often affected the most.The carbon emissions from our business operations contribute to global warming and therefore the changes in climate.Although our carbon footprint is small compared t

4、o many industries,its still our largest environmental impact-so were committed to doing what we can to minimise it,as part of being a responsible business.Our purpose is to build trust in society and solve important problems.We understand how important it is to be part of the solution and drive chan

5、ge across our own operations,throughout our supply chain and for our clients.This all starts with getting a clear and accurate picture of our carbon footprint to help us understand where we should focus our reduction efforts.Our Lessons Learnt publications are designed to share our experience of imp

6、lementing our sustainability strategy,in order to allow others to learn from our successes and our mistakes.Tackling the climate and nature crisis is core to our purpose.We set our first carbon emissions targets back in 2007,and have since refreshed our strategy several times,most recently in 2023 t

7、o focus on delivering our Net Zero goals.As a result this document summarises our 15 year journey to 2022,with subsequent Net Zero performance found within our Annual Report 1.Between 2007 and 2022 we reduced the greenhouse gases associated with our scope 1 and 2 emissions by 98%in absolute terms.Mo

8、reover,weve reduced our overall carbon footprint,including emissions associated with our travel,waste and materials,by 83%-whilst growing our business by the same amount-evidencing the decoupling of our business growth from our environmental impacts.This report tells the story of how weve achieved t

9、his.Further information on our environmental initiatives can be found at www.pwc.co.uk/corporatesustainability and details of our contribution to all of the Sustainable Development Goals(SDGs)is available to view at www.pwc.co.uk/sdg.1.Performance figures relate to the time of publication.As greenho

10、use gas reporting is an emerging field,with frequent changes to scope,reporting standards,as well as methodological updates,these may not mirror our latest reported figure.23Executive SummaryThe impacts of climate change are increasingly being felt across the globe,from extreme weather to changes in

11、 land fertility,with widespread social consequences.At PwC were committed to playing our part in addressing our own carbon emissions our stakeholders expect it of us and it makes economic sense for us,too.By reimagining how we run and occupy our offices,weve cut the carbon footprint associated with

12、our buildings energy consumption by 81%,saving us over 40 million in cumulative energy costs since 2007.Weve also focused on programmes to reduce the negative impacts of our business travel and waste,alongside engaging our people,stakeholders and clients.Collectively these have enabled us to reduce

13、our total absolute 2022 carbon emissions by 83%compared to 2007(exceeding our 40%target),whilst doubling the size of the business.We began our fifteen-year journey by focusing on carbon emissions from our buildings,as these were the emissions we had most control over and ability to influence.This wa

14、s in line with the market expectations at the time and these formed the majority of our carbon footprint,prior to the use of renewable energy.We adopted four complementary approaches:operating differently,consolidating our office space into fewer properties;refreshing our real estate to adopt sustai

15、nable designs;and investing in new technology.As the climate change agenda evolved,companies were increasingly expected to understand,quantify,and take responsibility for all of their carbon emissions not just those associated with their energy consumption.For us,the largest of these new emission so

16、urces was our business travel,which now forms a large proportion of our greenhouse gas emissions.More recently,with the emergence of the Net Zero agenda,businesses are further expected to take account of their indirect scope 3 carbon emissions,including those associated with the goods and services w

17、e procure-which has led to the development of our comprehensive supply chain sustainability programme.Further,the rise of hybrid working has not only transformed the way we utilise our buildings,but also shines a spotlight on emissions not previously considered by many businesses;those attributed to

18、 our employees commuting and working from home.Despite these also being outside of our operational control,growing expectations have led us to developing a number of engagement initiatives for our people,supporting them to minimise their impact regardless of where they work.This document sets out ou

19、r journey up to the achievement of our 2022 targets.We begin below by summarising the lessons we have learnt over the past 15 years,followed by an in depth review of our journey.We then share detailed information about the approaches weve used,the initiatives weve tried and-as far as is possible-the

20、 benefits each has delivered.Finally,we summarise our achievements and where this is taking us next.We hope that the document offers practical tips and hints that will be useful for other organisations and help to accelerate the transition to a low-carbon economy.Were proud of our achievements over

21、the last fifteen years and,as we look forward to the next phase of our carbon journey,we believe we can do more.In 2020,PwC globally committed to Net Zero,setting verified near-term science based targets to 2030,of which we report our progress against in our Annual Report.We will be closely monitori

22、ng this alongside the evolution of our Net Zero and wider sustainability strategy.3PwC|Corporate Sustainability Lessons Learned4PwC|Corporate Sustainability Lessons LearntLessons LearntTable 1Take your leadership on the journey with youManaging carbon emissions is a complex topic.Getting your leader

23、s on board early with your approach will give them time to understand the issues,provide guidance and support,and make it easier to secure any necessary funding when you need it.Make reporting a priorityDecision making and tracking progress relies on access to timely,accurate and robust data.Invest

24、in your reporting processes and document them to ensure business continuity.Utilise open source tools and sustainability software to automate processes such as emissions calculations,to reduce reliance on internal or external expertise.Use targets to mobilise actionTargets are a powerful way to ener

25、gise your business to act on carbon.Your aim should,of course,be to set Net Zero goals based on carbon science.Using interim targets as steps along the way allows you to build confidence in whats feasible.Measure only what you need now,with an eye on the futureYou dont need sophisticated measures to

26、 get going.Establish what data you can get hold of quickly to get started,then gradually increase the breadth and sophistication of data you collect as your needs and capabilities evolve.That way,you dont get bogged down in unnecessary detail,and can phase the costs of measurement so they can be abs

27、orbed into business-as-usual budgets more easily.Adopt a do-learn-do attitudeEstablish processes for trialling and evaluating approaches before rollout in order to identify suitability and actual performance versus claimed benefits.Re-evaluate technology options regularlyConsider technology tools an

28、d capabilities to drive efficiency and effective decision making.Make sure youre relying on up-to-date information.Not only do new technologies appear all the time,but the cost,payback and environmental impacts of solutions change frequently.You may find that technologies that youve previously rejec

29、ted are now entirely suitable.Look outside for supportTheres a lot to consider when managing your carbon footprint.Dont be afraid to get support from specialist third parties for the areas you feel less confident in,be it calculating carbon emissions,meeting regulatory requirements or evaluating sui

30、table technology.Set common goals with partnersMany changes will require collaboration with third parties,especially suppliers and landlords.Try to agree to common goals upfront and determine measures of success.Consider sharing the financial benefits from your initiatives to incentivise and motivat

31、e your partners.Stay connected internallyTheres no point investing in a buildings sustainability features,only to find youre moving out of the office within the year,or encouraging your people to change their travel behaviours when theyre about to be relocated.Work out where your interdependencies a

32、re and keep in touch across your different teams(facilities,real estate,travel,IT,communications,sustainability,etc.)so that your successes last.Expect behaviour change to take timeIn some cases,you might be able to shift behaviours overnight for instance,if a new environment forces people to adjust

33、 their habits,like moving offices.But in most cases,its a slow and time-consuming process and can be disruptive to your people.Do what you can centrally first,and only embark on behaviour change campaigns where there are no other ways to achieve the impact you desire.Celebrate your achievementsBe pr

34、oud of what you achieve and share it with your people and other stakeholders.It helps to engage your people and earns you the right to encourage them to take action.It can also help you to gain support from your leaders and build your reputation as a responsible business.5PwC|Corporate Sustainabilit

35、y Lessons LearntA framework for our journey16PwC|Corporate Sustainability Lessons LearntSetting up for successEmbarking on a journey to reduce carbon emissions can be fairly daunting as its a very dynamic agenda which requires regular re-evaluation of priorities and solutions to be effective.Over ou

36、r fifteen year journey,new technologies were continuously being developed and payback periods were changing.Carbon science was evolving,revealing new emissions sources or revised conversion factors.Government support and regulation was still maturing and altering the financial implications of carbon

37、 management programmes,whilst stakeholder expectations were increasing alongside a proliferation of disclosure requirements.To help manage this uncertainty,we agreed on a set of principles for how we would operate,and took a series of actions which provided us with the right structures to be able to

38、 reduce our carbon emissions effectively,as described below.Our guiding principles in our approach to reducing carbon emissionsMinimise disruption to our people.Weve found that many changes can be made with little to no impact on our people-for instance,changing technology in our buildings in the ev

39、enings or weekends so that we dont have to close our offices.Where the change affected our people or needed them to behave differently-for instance moving offices or removing desk side bins-we communicated early so they had time to adjust and respond if necessary.This approach has made it easier to

40、get internal buy-in for our actions.Adopt a data-driven approach.This has not only helped us to track our progress in reducing our carbon footprint,but also to refine and strengthen the business case for our various investments,over time.Leverage our real estate refurbishment programme to adopt new

41、technologies.Although this was not always possible,timing the introduction of new technologies to our building renewals has generally helped us to adopt better technology at a lower cost and with greater engagement from our people.Pilot new technologies in one office.This has been particularly impor

42、tant where weve pioneered emerging technology.Its allowed us to give it a go for technologies that would ordinarily be discounted as too risky or where the business case wasnt as clear as it might be.Trialling the options has allowed us to validate their feasibility and financial returns,improving t

43、heir success rate once introduced across our whole portfolio.Use third parties for inspiration and support.We havent been afraid to lean on external experts to help us identify and implement new approaches and technologies for reducing our carbon emissions.Theres a lot of information in the marketpl

44、ace and you can save time and money getting targeted support.The same would typically be true for policy and regulatory advice,too,although were uniquely placed by having deep expertise on these areas in-house which we can draw on.Engaging leadership and our peopleWe engaged our leadership early on

45、in our carbon journey,educating them on climate science and the opportunities and risks around carbon management.By doing so,weve gained support for setting ambitious targets as well as approval of an ongoing,additional,annual budget to invest in a wide range of carbon reduction initiatives and tech

46、nologies.Weve also invested in dedicated resources to focus on our carbon emissions,including a full time sustainability reporting team,a supply chain sustainability team,which focuses on the implementation of several supply chain engagement and monitoring programmes,an energy manager,who brings ini

47、tiatives together across offices,and a behaviours team focused on helping to inform and engage our people about sustainability,specifically reducing energy,both at work and at home.Setting targets We gave a great deal of thought to setting our targets.They not only motivated us and guided our action

48、s,but also formed the basis for our discussions with leadership and our communication with wider stakeholders.We wanted our targets to be a stretch,whilst still being feasible.We also wanted them to demonstrate our commitment to national and global goals for carbon reduction.And,weve increased the l

49、evel of ambition along the way,as our confidence in finding solutions has grown(see Deep Dive:Setting our carbon targets inset for more details).Achieving external standards and awardsWe sought to get accreditation with relevant external standards and applied for selected awards.These have helped us

50、 to continuously improve our systems,have provided benchmarks of our performance against other companies,and have given us a platform from which weve been able to showcase our successes to our people,our clients and other stakeholders.Indeed,weve had extensive interest in our green buildings and car

51、bon reduction achievement from clients,policy makers and international delegations alike.The main carbon-related standards-which we obtained for all of our offices-are ISO 14001(since 2008)and,subsequently,ISO 50001(since 2012),both of which have encouraged us to improve our processes relating to en

52、ergy management.In 2022,we became the first organisation to achieve the Advancing tier of the Carbon Trust Route to Net Zero Standard,which recognises our progress on our own journey to Net Zero.The standard replaces the Carbon,Waste and Water,and Supply Chain standards which weve held since 2009 an

53、d 2015 respectively.7PwC|Corporate Sustainability Lessons LearntPublishing policies Early in our journey,we developed an environmental policy and an energy policy which set out both our targets and our wider commitments to managing our environmental performance,including our carbon emissions.The pol

54、icies are reviewed and signed off by our leadership regularly and published internally and externally,formalising our intentions and holding us to account over our actions.They also demonstrate to our stakeholders that our leadership is committed to reducing our carbon footprint.Agreeing a measureme

55、nt approach Having good data is essential to track progress and identify opportunities for improvement.But this doesnt necessarily mean investing heavily in technology and software right away.Indeed,weve chosen to improve our measurement in stages and at times when it made sense from a business poin

56、t of view.Our energy management system is one such example.Ten years ago,we used monthly energy data which was more than enough to get us going,and supplemented this with spot tests if needed.Over time,we introduced Automatic Meter Reading(AMR)into many of our offices,which enabled us to analyse our

57、 energy profiles and identify opportunities to optimise our energy performance(see“Energy:Operating differently”for more details).Our greenhouse gas emissions reporting has matured in a similar vein.Having started with just spreadsheets,we quickly invested in a simple reporting tool,based on a facil

58、ities management package.This helped us calculate our carbon emissions more efficiently,and provided a single repository of data that various internal stakeholders could access,saving time for everyone involved.After a few years,however,it was unable to cope effectively with advanced carbon calculat

59、ions,bespoke estimations,and robust workflow for data sign-off and audit.We opted to upgrade to a more advanced system,designed specifically for sustainability reporting-and which was able to track all our social and environmental impacts across our operations and supply chain(see Deep Dive:Pioneeri

60、ng human led-tech powered sustainability reporting).In each case,by keeping an eye on our future requirements and opting to invest in better measurement only when we needed it,weve been able to phase the costs so that they could be more easily absorbed into business-as-usual budgets.Obtaining assura

61、nceHaving accurate data gives us confidence to make business decisions and helps us to build trust with our stakeholders.To that end,since 2012,weve received external limited assurance from our financial auditors for all metrics reported in our Annual Report,with our carbon emissions assessed agains

62、t the ISAE3000 standard(including for our baseline year,2007)and,more recently,against the ISAE3410 standard,too.The annual audit provides a useful steer for improvements we should make to our measurement and reporting in the following year.In addition,knowing that our processes and data will be scr

63、utinised has instilled a real culture of ongoing rigour and accuracy in our teams,such that were always asking the question Is this good enough to be audited?Creating partnershipsMany of the improvements weve made,either in the way we operate or with the technology weve adopted,have depended on our

64、suppliers and their willingness to support us in trying something new.We sought to identify strong collaborating partners,engaging them early in any project so we could align on expectations,share expertise and agree on a common set of goals.This partnering approach has allowed us to deliver ambitio

65、us results,to schedule,and in a relatively short period of time.For examples of our partnerships,see our Energy:Consolidating our office space,Energy:Refreshing our real estate and Energy:Investing in new technology sections.7PwC|Corporate Sustainability Lessons LearnedIn 2022,we became the first or

66、ganisation to achieve the Advancing tier of the Carbon Trust Route to Net Zero Standard,which recognises our progress on our own journey to Net Zero.8PwC|Corporate Sustainability Lessons LearntHow we started our journeyIn 2007,we set about measuring our carbon emissions to help us understand where w

67、e should focus our reduction efforts.We had calculated a high-level footprint prior to this,but felt we needed a more robust approach to inform our decarbonisation activities and to reflect the growing maturity of carbon reporting.Later,we also sought internal and external assurance of our data,to v

68、alidate our results.The majority of our carbon emissions in 2007 stemmed from our business travel(67%),notably flights to clients or for internal(i.e.non client facing)purposes.The rest related to energy used in our buildings(33%),primarily electricity (see Chart 1).Chart 1 Split of PwC greenhouse g

69、as emissions 20071Defining our scope We used the Greenhouse Gas Protocol(GHG Protocol)to guide us through the steps needed to measure our carbon emissions.These included setting the boundaries and scope of measurement,agreeing on the material sources of emissions,and estimating for missing data.At t

70、he time,many companies were choosing to only report their scope 1 and 2 emissions,i.e.those related to sources controlled directly by their organisations(such as fuel used in their boilers or company-owned vehicles)as well as purchased electricity.However,since travel was a significant proportion of

71、 our total emissions and integral to the way we do business,we felt we should look to understand,reduce and report on travel-related emissions,too.Calculating our emissionsWe started collecting consumption information,and found we could get good energy data from utility bills for the buildings we co

72、ntrolled.Landlord-owned offices and multi-tenanted buildings,however,required more effort:we had to request the data and,in some cases,needed to estimate our share of the energy use,based on the proportion of the total floorspace we occupied.It took a bit of time,but didnt prove to be too difficult.

73、Travel data,on the other hand,was less straightforward.We were able to get accurate data from our travel service provider on the nature of our business flights,including destinations and class of travel-all of which influence the carbon footprint.But for other modes of transport where bookings were

74、less centralised,we had to use our expenses system and convert the spend back to travel consumption in miles,which required much more manual intervention.Once we had consumption data,the final step was to convert this into carbon emissions using the UK governments carbon conversion factors.Opportuni

75、ties for carbon reduction With energy use in our buildings forming the largest part of our emissions,and with most regulation and reporting in the market focused on scope 1 and 2 carbon emissions,reducing our energy use was a top priority.Looking at our building stock in 2007,we had 43 offices acros

76、s the country,many of which were small,and no longer suitable for our business needs.Furthermore,many of our buildings were old-fashioned and in need of refurbishment,with a wide variation in energy performance.This presented us with a great opportunity to embed more energy-efficient ways of working

77、 as we consolidated and upgraded the portfolio,and formed the starting point for our carbon emissions reduction initiatives.Business travel also needed our attention,as it accounted for 67%of our reported greenhouse gas footprint.Flights formed the lions share of this,at 73%of all travel.A proportio

78、n of this was from non client-facing air travel,which was fully within our control,so this was one of the areas we targeted for early intervention.Client-facing air travel was more difficult as it is a necessary part of how we serve our clients.Nonetheless,we still wanted to do what we could and fel

79、t there was an opportunity to challenge ourselves and our clients to adopt new ways of working which had a lower carbon footprint.We sought to address this a little later on.Since first reported,weve updated our 2007 carbon emissions to reflect better data availability,reporting guidance(for instanc

80、e inclusion of radiative forcing)and the UK governments annual carbon factors.See our Annual Report for the latest data.Rail,3%Hotels,7%Road,8%Air,49%Travel 67%Oil,1%Natural gas,4%Fuel and energy-related activities,6%Electricity,22%Energy 33%1.Since first reported,weve updated our 2007 carbon emissi

81、ons to reflect better data availability and UK Government annual carbon factors.See our annual report for the latest data.9PwC|Corporate Sustainability Lessons LearntDeep Dive:Setting our carbon targets10PwC|Corporate Sustainability Lessons LearntOverview:Our fifteen year journey(2007-2022)Establish

82、ing our targetsEach set of targets was developed by triangulating three different inputs internal feasibility,national requirements,and the competitor and market landscape.We synthesised these,collating them into a communications message that was simple to understand and compelling to all of our sta

83、keholders.Feasibility:Having agreed with leadership that our environmental performance was a priority,a modest annual investment budget was set for carbon reduction initiatives where the business case was unproven.This allowed us to test options quickly,without having to request funding for each ind

84、ividual project,and gave us the confidence to set ambitious targets.We then evaluated different solutions to determine what level of carbon emissions reduction might be feasible for our business with full deployment.National requirements:We also wanted to do our bit towards the national goal,but the

85、 UKs carbon budget isnt set at a company or sector level,so we calculated the rate of decarbonisation that would be needed for the UK to achieve its 2050 target at the time of-80%,establishing a compound annual reduction rate which we could apply to our fifteen year time horizon.We compared this aga

86、inst what we thought we could achieve and determined that it wasnt very challenging if we were to opt for a scope 1 and 2 emissions goal only.Instead,we decided to cover all our measured carbon emissions,extending beyond the national goals by including our business travel.External benchmarking:Next,

87、we looked at a wide range of other companies targets,including sustainability leaders,to guide us in setting our own.We wanted to know not only how our level of ambition compared,but also how other companies chose to present their targets.Some of our key findings were:Whilst most companies focused o

88、n their scope 1 and 2 emissions,scope 3 was also included by leaders in each sector.Intensity and absolute targets were equally common,although leaders often set both.Today,an intensity target is mandatory for all listed companies in the UK,but absolute targets remain the gold standard and are expec

89、ted by environmental NGOs and target setting initiatives such as the SBTi.When resetting targets,companies often maintained their original baseline.There was a wide range of time horizons for targets,including very short and very long term,although one or five year timeframes were preferred,aligning

90、 to round numbers or UK government milestones(e.g.2022,2030).Many companies were early in their carbon reduction journey and had,so far,only set short term targets(below the%reductions required year-on-year over the long term if they were to truly help tackle climate change).See our Net Zero economy

91、 index for up-to-date annual reductions needed for each country to deliver the Paris agreement.Time period:We kept the same baseline for consistency(for our 2012,2017 and 2022 targets),extending the horizon to fifteen years,which reinforced the long term nature of our journey.Meanwhile,the five-year

92、 time horizon was short enough to keep us focused and long enough to be able to implement the changes needed.Positioning:Despite our business being forecast to grow,we opted for an absolute goal to ensure we were playing our full part in addressing climate change.We wanted our targets to be easy to

93、communicate,too,so that our leadership and stakeholders could get behind them.The concept of decoupling our carbon emissions from Our fifteen year journey to 2022 encompassed three distinct 5 year phases:2007-2012,2012-2017 and 2017-2022,ending with us committing to Net Zero with 2030 goals.At each

94、stage,we increased our level of ambition,setting new public reduction targets,and reporting transparently on our progress towards them on an annual basis.20072022PwC UK Sustainability Targets(2007-2022)Our goal:to reduce our carbon emissions by 40%,halve our energy and resource consumption,source 10

95、0%renewable electricity and reduce our business travel emissions by a third per employee.Business growthBusiness travelCarbon emissionsEnergy and Resource impactsour business growth really helped as it was a simple yet bold message that resonated with people.We chose complementary numerical targets

96、for our other environmental impacts to create a memorable,holistic message:What weve achieved over fifteen years(2007-2022)By 2022,we wanted to reduce our total,absolute carbon emissions by 40%,halve our energy and resource consumption,source 100%renewable electricity and reduce our business travel

97、emissions by a third per employee.Were pleased with what weve achieved.Weve cut the carbon footprint associated with our energy consumption by a full 81%,and our total carbon emissions(i.e.scope 1,2 and 3-including business travel,waste and fuel and energy related emissions)by 83%,whilst almost doub

98、ling the size of the business.In intensity terms,our scope 1,2 and 3 carbon emissions per revenue have dropped 6%year-on-year,which compares favourably to the scientific rate required to limit global warming to 1.5C,and to reductions by the UK and G20 over the same period,as reported in PwCs Net Zer

99、o Economy Index.Looking ahead:Setting targets beyond 2022With our fifteen-year targets close to expiry,in 2020 we took a fresh look at where we were,evolving stakeholder expectations,and what we could achieve.The emergence of the Net Zero concept,alongside setting a validated carbon target via an ex

100、ternal NGO were both new and uncomfortable concepts.We had to invest significant resources to understand the expectations,how they applied to PwC,how they would align to our purpose or change our business model,whether we could commit,and whether we should.This involved taking senior leadership thro

101、ugh the process and getting it ratified both internally and then externally by the Science Based Targets Initiative(SBTi).Until the emergence of the SBTi,emissions target setting guidance was principles based,allowing organisations to define their own reporting scope,timeframes and ambitions.While m

102、any organisations tried their best,the lack of guidance often led to low integrity targets which put companies at risk of Greenwashing acquisitions.The SBTi has provided the necessary structure,defining and promoting best practice in science-based target setting while offering a range of target-sett

103、ing resources and guidance,before independently assessing and approving companies targets in line with its strict criteria.We saw setting a verified SBT as the right thing to do,enabling us to set a robust,credible and 1.5C aligned target that will hold the business to account,and have since been jo

104、ined by thousands of other organisations who have done the same.The process was straightforward,and involved us submitting a letter of intent,and then following the SBT criteria to develop a SBT.We then submitted it for approval,before going through SBTi official validation,which involved a two way

105、dialogue focused on scope,coverage and level of ambition-a process which took about six months.Performing a full GHG inventory was the hardest part of this process,and involved us having to provide estimates for categories that we hadnt even considered before,such as our employee commuting or purcha

106、sed goods and services.Fortunately there are plenty of open source methodologies and estimation tools out there to help you,and high level estimations are all thats needed.The process was incredibly valuable,as it highlighted how significant our value chain emissions are,and led us to setting an exp

107、licit target to manage these,as well as our operational emissions which wed been managing for the past 15 years.11PwC|Corporate Sustainability Lessons Learned1112PwC|Corporate Sustainability Lessons LearntDeep Dive:Pioneering human-led,tech-powered sustainability reporting13PwC|Corporate Sustainabil

108、ity Lessons LearntOverviewThe systems and processes we use for collecting,maintaining and reporting our sustainability information evolve as our reporting demands change,and new solutions emerge.For example,back in 2014,our sustainability data ecosystem was no longer fit for purpose.We had 11 years

109、of historic data and an exponential increase in the number of metrics we were collecting,complicated by the range of data sources across the business.Our then-current custom platform had limitations that made it both resource intensive while lacking in controls,automated calculations and reporting c

110、apabilities.Below outlines the process which led to the successful implementation of our current sustainability data platform.Pioneering human-led,tech-powered sustainability reportingScoping our requirements You cannot change what you dont measure-accurately-so we decided to replace our previous cu

111、stom platform which was no longer fit for purpose in terms of data collection,analytics and reporting.It needed to be a one-stop shop for all things sustainability to support the multiple external disclosures we produce.We wanted a solution that would meet our strict requirements.ImplementationWe sp

112、lit the implementation into three phases:Environment:collection of operational data across our office portfolio,from gas and other combustion fuels(scope 1),electricity(scope 2)to waste disposal and business travel(scope 3).Social:collection of volunteering data to measure our social impact.For this

113、,we co-developed a custom module,which we used to collect activity level data,including volunteer details.Governance:collection of governance data to ensure that we had the right processes and support to meet our external commitments and become a pioneer in reporting and transparency.Design The key

114、to a successful implementation is designing a system that works for you;your data sources,users,and outputs needs.We configured the system in collaboration with our supplier to minimise customisation(which is costly and timely to implement and maintain)in order to meet our collection,calculation,sto

115、rage,and reporting needs.Carefully planning the system design enabled us to enhance our reporting capabilities,producing automated reports at various levels of granularity,used for external disclosures(SECR,TCFD,GHG inventory,CRP,etc.)and for the many other reporting outputs.Final steps-testing Fina

116、lly,we user-tested the system,to ensure practicality,check for errors and stress test the platform.This takes several weeks or months,and identifies configuration errors (e.g.if data isnt being aggregated correctly).It has also supported in identifying data sources and streams previously omitted.Sel

117、ection and procurement We performed an extensive market review,assessing 40+sustainability software suppliers,with 3 invited to participate in an RFP process.The RFP covered a series of areas including:user interface,security,data management,data capture,carbon emissions,reporting&analytics,auditabi

118、lity,and innovation.A series of supplier attributes were also considered including:company size&fit,quality of responses and responsiveness,expertise&experience,operating model,product lifecycle,pricing,relationship potential,commercial opportunities,and their own sustainability strategy and perform

119、ance.Start here:User interface Look&feel and overall usability of the platform.Automatic notifications for due dates,approvals&missed deadlines.Security Hosting and seamless access to the platform.User group access restrictions and data locks.Data management Certified library of emission factors(mai

120、ntained by supplier).Built in approval process,to improve data accuracy,reduce error.Document library to store supporting evidence,manuals and other key documents.Other features Innovation delivered via regular software updates.Data capture Data collection,tolerance checks and validation rules.Autom

121、ated calculations (e.g.estimates,forecasts,carbon emissions).Auditability Audit trail and other tools and reports to support assurance.Reporting&analytics Visualisation dashboards,for insight,trends,forecast and performance against targets.Data export which can be customised/used to schedule reports

122、.A key lesson learnt here was the importance of making sure users receive onboarding training so that they understand the context and importance of the data they are entering to improve engagement and eliminate unnecessary errors(e.g.incorrect use of units).Looking forwardOur sustainability reportin

123、g needs are constantly evolving.By holding open conversations with our platform provider,were able to set future expectations and influence future product development to meet our needs.Currently,were assessing how to expand the scope of our data collection to include robust purchased goods and servi

124、ces,commuting and work from home emissions that move away from modelled estimates.Key software features14PwC|Corporate Sustainability Lessons Learned15PwC|Corporate Sustainability Lessons LearntTaking Action:Energy216PwC|Corporate Sustainability Lessons LearntEnergy:OverviewWe strive to continue to

125、drive our energy consumption down.As our energy programme matured over time,however,the opportunities for big improvements in this area were diminishing against a backdrop of business growth.So,we set a target to maintain a 50%reduction in absolute energy consumption against our 2007 baseline year i

126、n spite of this growth.This was surpassed by 2022,where we achieved a 62%reduction.We did this using four main levers:just under a third came from changing how we operate our buildings;reducing our space from 9.6 to 6.7 square metres per person has contributed 36%;refreshing our real estate or movin

127、g to more efficient building stock has contributed 11%;and around a quarter came from investing in new technologies(see Chart 2)Combined,this equates to 51 million kWh of energy saved enough to power 3,400 homes for a whole year.Although part of this is a result of consolidating our office floor spa

128、ce,weve still seen a 61%drop in energy use per square metre.Reducing energy use and switching to clean energy have together delivered around 30%of our scope 1,2 and 3 carbon emissions reduction(see Chart 3).Chart 3 Carbon reduction levers 2007-2022 2Chart 2 Split of energy saving mechanisms(2007-202

129、2)Consolidating our office spaceOperating differentlyRefreshing our real estateInvesting in new technologyTotal saving:51 million kWh2.Attributing carbon emission savings to the different energy-related levers is challenging as it depends on the mix of energy sources for each initiative.In general,w

130、eve assumed an average energy mix for each initiative although have made some adjustments to suit our business(e.g.all carbon emissions related to oil are assigned to consolidating our real estate,as we vacated our oil-powered offices early in our carbon emissions reduction journey).Percentages do n

131、ot add up to 83%due to rounding.Energy Related Levers(c.31%)Total carbon 83%36%24%29%11%17PwC|Corporate Sustainability Lessons LearntEnergy:Operating differentlyAs a service organisation,the energy we use in our buildings was the second biggest contributor(after travel)to our reported carbon footpri

132、nt in 2007,comprising 33%.This made it a priority for our environmental agenda and one where weve focused the majority of our reduction initiatives over the past fifteen years.As a result,in 2022 energy use represented only 13%of our total greenhouse gas emissions.Changing how we operate was mostly

133、about aligning our energy use with building occupancy,eliminating unnecessary consumption and switching to renewable energy.These changes required very little direct investment,but careful planning was critical to avoid business disruption.The main initiatives undertaken are described below.While re

134、newable energy is zero carbon,it can disincentivise further reduction efforts.So going forwards,were equally focused on the Energy Usage Intensity(EUI)of our buildings,both on an individual building standpoint but also from a UK building portfolio perspective,aiming to reduce this to a level commens

135、urate with a Net Zero future-with guidance rates such as 70 kWh/m2(NLA)/year currently tabled by the UK Green Building Council(UKGBC)energy performance targets.Challenging our operating hours Back in 2007,our offices had manually-operated lighting which meant that it was often left on unnecessarily.

136、Part of the reason for this was that our cleaners and maintenance contractors were on site out-of-hours,so we moved to daytime cleaning and maintenance,where possible.This not only saved up to 60 hours of lighting per week but also gave our suppliers employees more sociable working hours.In addition

137、,we performed walk-arounds in our offices and discovered that lights,printers and small power equipment were often left on at night-so,we asked our cleaners to turn them all off at the end of each day.Managing temperature more closelyDuring operational hours,we found that we were heating our buildin

138、gs to a higher temperature than we needed to,wasting energy.In fact,every 1C reduction in temperature in our offices saved up to 8%of our energy consumption in that area.So,we reduced the temperature where we could,in particular making washrooms and common areas cooler than our practice floors.We al

139、so consulted with our IT providers to increase the ambient temperature in our main server rooms from 18C to 22C,a move which reduced our cooling requirements and energy consumption in that part of the building by 30%,whilst having no detrimental impact on performance.Where possible,weve outsourced o

140、ur data centres,increasing their efficiency and reducing surplus capacity.This was supported by maximising the use of cloud based applications and data solutions,reducing on site demand.1718PwC|Corporate Sustainability Lessons LearntConducting proactive maintenanceWhen equipment malfunctions,it can

141、consume more energy than needed-for instance,if it no longer turns off when its supposed to.Conducting proactive,regular maintenance is important to prevent malfunctions occurring in the first place.We routinely check and replace any worn parts and ensure that all of our equipment is running as it s

142、hould.We also clean our machines,removing restrictions to heating and cooling,such as blocked grills,obstructed radiators,or clogged air filters.This not only helps to extend the life of our equipment and keep costs down,but it also helps all of our equipment to run more efficiently,reducing our car

143、bon emissions.Using our BMS to drive efficiency Investing in an advanced Building Management System(BMS)allowed us to go a step further in improving our operational efficiency.It offers sophisticated analysis,assessing power consumption,flow rates and temperatures at the level of individual floors o

144、r items of mechanical equipment and allowing detailed and continuous profiling.Better controls allowed us to target lighting,heating and power to only the parts of our offices where it was needed for our consumption.For example,at its most basic,it can compare prior year data and identify when equip

145、ment can be shut down(see Chart 4).Another area where our BMS has been really effective is in identifying conflicts.In several instances,for example,our heating and cooling were operating simultaneously.Investigating these further,we discovered this was caused either by poor installation(e.g.wrong l

146、ocation of sensors,or incorrect programming)or equipment malfunction(e.g.broken sensors or the equipment shutting off).We were able to resolve such conflicts and reduce our energy consumption as a result.Moreover,our BMS now has software that allows it to control our ventilation,lighting and power w

147、hich-combined with improved controls that allow different zones in the office to be managed separately-means it can learn how to operate more efficiently.For example,it can automatically work out when the best time to cool or heat the building is,based on when lighting systems are in use-a feature t

148、hat is particularly useful given that the needs and working habits of our people are constantly evolving.Were still learning how to get the most out of our BMS and are constantly finding new opportunities for energy reduction.Most recently weve implemented a smart buildings platform that works in pa

149、rallel with our BMS.The new system gathers data directly from our BMS,giving us a platform to view live data and interrogate the energy use for each individual piece of equipment in the building.We are then able to implement operational parameters on each meter,with any breaches to these being flagg

150、ed to our onsite engineers for investigation.18PwC|Corporate Sustainability Lessons LearnedChart 4BMS data showing year on year energy consumption highlighting a growing gap between consecutive years,and culminating in a significant anomaly at weekend.Current year consumption drops and tracks in lin

151、e with prior year from the day of corrective action.200Prior yearUnusual current year weekend consumption highlighted by BMS,resulting in fix to boiler on the same dayDaily consumption rebased to lower level in line with prior year post fixCurrent year1000AugustConsumption(kWh)SSMMTTWWTTFSS19PwC|Cor

152、porate Sustainability Lessons LearntAchieving 100%renewable electricityWhere possible,weve switched to low-carbon alternatives for energy in our buildings.In 2022,93%of our total energy was sourced from renewables,supported by 1.8 MWh of onsite capacity via our trigenerators and photovoltaic panels.

153、Since 2015,weve been buying electricity from renewable providers where possible,backed by Renewable Energy Guarantee of Origin(REGO)certificates,for all the mainland UK offices that we operate ourselves.We then encouraged the majority of our landlord-owned buildings to switch to renewable tariffs.Fo

154、r the remaining electricity that is not covered,we purchase unbundled Energy Attribute Certificates(EACs),hence reaching our 100%renewable electricity target by 2022.Originally,our trigenerators were run on recycled cooking oil,however they have since been retrofitted to run on 100%carbon neutral bi

155、ogas,backed by Renewable Gas Guarantees of Origin(RGGO)certificates.The remaining 7%of energy is landlord-controlled natural gas consumption,which were aiming to phase out from our portfolio.While renewable energy is zero carbon,it can disincentivise further reduction efforts.So going forwards,well

156、be equally focused on the Energy Usage Intensity(EUI)of our buildings,both on an individual building standpoint but also from a UK building portfolio perspective,aiming to reduce this to a level commensurate with a Net Zero future-with guidance rates such as 70 kWh/m(NLA)/year currently tabled by th

157、e UK Green Building Council(UKGBC)energy performance targets.Challenges to considerIn the past,its been challenging to engage with landlords and managing agents on securing renewable energy contracts for buildings not within our direct control.One solution to overcome this has been to engage and wor

158、k with other tenants occupying the building to leverage a wholesale switch to renewable energy.Luckily,with the recent drive for businesses to reach Net Zero,and with policies emerging surrounding building efficiency,landlords are becoming easier to engage on this topic.The risk of buildings becomin

159、g stranded assets is highlighting the importance of investing in building efficiency and renewable supplies.See Deep Dive-Where to start in your office for more information on working with landlords.Most recently,the ongoing energy crisis which began in 2022 caused a fluctuation in renewable energy

160、prices,which made it very difficult to switch suppliers and has created a barrier to those beginning their journey.To address this,having a longer term strategy in place to secure a renewable energy supply would provide a safety net for any future issues.An example of this could be entering into a r

161、enewable Power Purchase Agreement,where appropriate.1920PwC|Corporate Sustainability Lessons LearntEnergy:Consolidating our office space At PwC UK,we have a rolling real estate portfolio enhancement programme.This is necessary to ensure that our buildings support our business strategy,by providing s

162、uitable office space for our people and clients.We renew our buildings in line with the latest working styles and in response to our changing business populations,with an eye on cost and productivity.But improved environmental performance has also been a key aim,and the real estate renewal process h

163、as provided several effective ways to reduce energy consumption and the associated carbon emissions.Primarily,weve saved energy through reducing the space we occupy,either by making more efficient use of our space,or by consolidating our offices.Secondly,weve upgraded our buildings to maximise energ

164、y efficiency.Using space inside our offices more efficiently Following Covid-19,our people now spend less time in our offices,and more at client sites or working remotely.When on site,theyre also working differently,requiring different types of space.This has led us to rethink how we use our offices

165、,to better serve our peoples needs whilst reducing our carbon footprint.One of the most successful ways weve done this has been switching from permanent desks to a hot desking system where our people check in to a desk for the hours they need it.This has increased our average people per workstation-

166、achieving 1.7 in our latest office in Belfast-and by occupying less space,were not heating or lighting as much.However,its important to note that this number may fluctuate,due to the variance in daily office occupancy caused by hybrid working.We built up a picture of the demand for desks by conducti

167、ng surveys in our offices,interrogating our access control data from security gates,and using our BMS to see which areas of our offices were used the most.Another driver of our energy reduction involved identifying the underused areas of our buildings and putting them to better use.For example,we fo

168、und that the restaurant areas were only in use for a few hours a day,so we converted them into booths where our people could not only eat their lunch,but also hold informal meetings at other times of day,adding foldable doors for privacy and noise control.We removed allocated partner rooms(i.e.the o

169、wners and leaders of the business)and instead fitted these out with furniture and conferencing equipment,while also adding them to the room booking system,enabling all staff to use these as meeting rooms.Weve also created more collaboration spaces(e.g.breakout areas,meeting or seminar rooms,etc.)to

170、reflect the latest ways of working and allow us to engage in different ways with our clients.Further,E-lockers were recently introduced,enabling those who require it to rent a locker for a specified amount of time,rather than assigning one to each individual,which takes up unnecessary space.This has

171、 increased the area available for workspaces.Consolidating our portfolio of offices Consolidating our offices has helped us move towards a more energy efficient portfolio,as well as bringing our people together from different locations to increase networking and connectivity.To accommodate hybrid wo

172、rking,we have strived to create sustainable office spaces that our people want to be in while still serving local markets.Over the past fifteen years weve consolidated our offices from 43 down to 19,while using smart ways of working to house an extra 6,000 people,almost a third of our 2007 workforce

173、.This has reduced the space we occupy per person by 31%and our energy needs per person by 73%.Weve also rebalanced the distribution of our people from a previous proportion of 60/40(London/regional offices)to 50/50,demonstrating our commitment to our regional offices.We try to time these moves with

174、the end of leases on our buildings,or with natural break clauses,to keep costs down.These changes present us with great opportunities to use the spaces more effectively and to benefit from economies of scale by housing more people in one location.For example,consolidating into a smaller number of bi

175、gger offices can improve the business case for investment in some types of equipment that reduce energy consumption and may be better suited to larger properties(see Chart 5).21PwC|Corporate Sustainability Lessons LearntEnergy:Refreshing our real estateWeve been able to save considerable energy,cost

176、 and associated carbon emissions by refreshing our offices across the UK.This has involved two main methods.For smaller offices,weve relocated to newer,pre-existing buildings,which offered lower energy losses and a smaller carbon footprint.For larger offices and locations where we were expanding,wev

177、e designed our own sustainable buildings,either from scratch,or by retrofitting our existing properties.Relocating to more efficient offices Relocating can be extremely disruptive and takes a lot of effort to get right,so our decisions to move arent taken lightly.In each case,we first carefully asse

178、ss whether we could retrofit our existing offices,as we did at our headquarters at Embankment Place in London.But,if the building is too small for our needs,if the construction and design is too old to be able to get up to good working and environmental standards,or if we have little influence over

179、it because its a tenanted building,we may consider relocation and our operational and real estate teams collaborate to proactively identify ways to improve our environmental performance.As a result,we usually see an instant improvement in our carbon footprint.In Belfast,for example,we moved around 4

180、00 people to a new office in 2021,which,despite the floor area being double that of the office it replaced,is 37%more efficient.If operational control for a new office lies with the landlord when were only looking to occupy a few floors in a building,for instance we engage with the landlord early on

181、,before committing.This gives us confidence that well be able to work together to meet our energy and carbon objectives.Designing sustainable buildingsOver the past fifteen years,weve worked with architects,engineers and construction companies to design many of our own buildings,either as new builds

182、 or retrofits.In each case,weve aspired to the highest sustainability credentials we can,using the BREEAM standard,a leading sustainability assessment method for buildings,as guidance for our design decisions.We take every aspect of building design that could influence our carbon emissions into acco

183、unt,including the structure,internal layout,technology and operational practice.One of our first considerations is how to maximise the use of daylight.For a new-build office,choosing the right shape and orientation of the building can really increase the amount of natural light,as does including as

184、many windows as possible both our More London and Leeds office have walls of glass to let the light in.When we retrofit an office,like at Embankment Place,it can be more difficult as the structure cant easily be changed.Here,we used the atriums to bring daylight down through the middle of the buildi

185、ng.We also moved to an open plan layout,removing any offices and other obstacles which were blocking light from reaching into the centre of the building.Inside the offices,weve introduced state-of-the-art technology which minimises energy consumption.In fact,weve found that implementing innovative t

186、echnology for an entire building has huge benefits because we can ensure it all works together effectively.Our efficient chilled beams in More London work in conjunction with our trigenerators,for instance,and our intelligent lighting complements natural daylight by automatically adjusting lighting

187、levels.Considering technology holistically has not only allowed us to minimise our carbon footprint but also helped to keep the costs down.The interior layout can help reduce energy consumption,too.Weve introduced central staircases,wherever possible,encouraging our people to walk around our offices

188、 instead of using the lifts.Our passion for designing sustainable buildings has helped us achieve the highest BREEAM rating,Outstanding,for three of our large offices(see Energy:Raising the bar in green buildings below).Additionally,our Belfast office which opened in 2021 was the first office in Nor

189、thern Ireland to be awarded the BREEAM Excellent status.22PwC|Corporate Sustainability Lessons LearntOne Chamberlain Square,Birmingham1 Embankment Place,LondonAchieved BREEAM offices Excellent for both new construction and fit out.Statistics:BREEAM(Refurbishment and fit out 2014)score Outstanding 72

190、%(in design)7.2 m per FTE 100%renewable energy EPC rating B 36 Zero waste to landfill Green roof?yesOverview:Our move to this landmark new building in January 2020 signified the firms continued growth in the Midlands.The firms 2,000-strong team occupies all of the commercial space in the 7 story,14,

191、500m office building.PwC chose to manage the whole building,providing complete control and influence over future running and Net Zero commitments.To ensure sustainability was placed at the centre of the design,we collaborated with suppliers to implement new technologies and processes,aligning with o

192、ur low carbon and circular business principles.Key features:Runs on 100%renewably sourced energy,with electricity being sourced from 100%UK wind and solar,and gas supplied from 100%UK sourced biogas,derived from waste food and crops generated from an anaerobic digestion process.First retrofit office

193、 to achieve BREEAM offices Outstanding rating.Statistics:BREEAM(Offices 2008)score Outstanding 96.3%(in design)7.2 m per FTE 100%renewable energy EPC rating A 22 Zero waste to landfill Green roof?yesOverview:Our London headquarters,housing 5,000 of our people in a nine-storey 32,600m building which

194、floats above Charing Cross train station.We retrofit the building over a period of nearly two years,completely overhauling the buildings internal infrastructure,whilst part-occupied by our people.The office now emits 90%less GHG emissions and consumes 40%less energy(compared to the same building bef

195、ore the retrofit),while generating 38%of its energy onsite from low carbon sources.Key features:Central atrium,removing offices which were previously in the middle of the building and adopting an open plan layout,allowing natural light to penetrate all floors.Two 0.3 MWh tri-generators previously ru

196、n on used cooking oil,but could also use regular diesel to start up.Like our More London office,these are now run on 100%carbon neutral biogas backed by Merchant Square,BelfastFirst office in Northern Ireland to achieve BREEAM Excellent rating for retrofit.Statistics:BREEAM(Refurbishment and fit out

197、 2014)score Excellent 71.8%(in design)7.0 m per FTE 100%renewable energy EPC rating:A 25 Zero waste to landfill Green roof?noOverview:Our largest office outside of London,we are the sole tenant of this 20,000m building,accommodating 3,400 of our people across 9 floors.Being our most advanced workpla

198、ce to date,with sustainability at the core of its design,it is perfectly positioned as an enabler for PwC to meet its future Net Zero targets,through the focus on sustainability,agility and the ability to flex space to match supply with demand.Innovations have been implemented to drive the firms agi

199、le initiatives and commitment to Net Zero.Key features:Designed to operate solely from electricity,negating any need to use fossil fuels for heating.This means it uses about half as much energy per square metre than the previous office and is now running on 100%renewable energy.Materials from the ol

200、d building reused,and 97%of all furniture,fixtures and fittings from the old Energy:Raising the bar in green buildingsWeve achieved a string of firsts as weve sought to design different types of green buildings,showcased below.As a result,we now have more than 16,000 of our people located in some of

201、 the most innovative and environmentally-friendly buildings in the UK.23PwC|Corporate Sustainability Lessons Learnt A Dali Lighting system and LED lights with occupancy and daylight sensing provides energy-efficient lighting throughout the building.An intelligent BMS with integration across all syst

202、ems,with an integrated energy management system that learns the buildings usual daily consumption profiles.The ability to control specific floors with the HVAC system,allowing a modular approach to running the building depending on occupancy.Freespace PIR sensors installed at every worksetting,with

203、display screens showing worksetting usage and availability,providing live utilisation data and enabling efficient space management.Metering and submetering systems to monitor energy use Cycle parking,showers,drying room and lockers installed to meet BREEAM criteria for 3000 occupants.Water consumpti

204、on and leak detection installed.Going Circular with redundant furniture from the previous office.Challenges overcome:In January 2018,the main contractor went into liquidation.All construction activities ceased and the delays moved the planned occupation date from June 2019 to an unknown time.With de

205、termination,resolve and renegotiation the building and fit out was completed by Christmas 2019 under a new contractor.The project completion date was to a very tight timescale due to the lease expiry date at the old Birmingham office.We also had to separate our power supply with the tenants on the g

206、round floor,which caused further difficulties,considering the timescales.Renewable Gas Guarantees of Origin(RGGO)certificates.Efficient chilled beams to replace air conditioning,and regenerative lift braking.Hotelling system which allowed us to provide more collaboration spaces and fewer fixed desks

207、,accommodating 700 additional people and saving energy.Challenges overcome:Retrofitting a property provides much less freedom than a new build,restricting the technologies and designs available.For instance,insulating the property was difficult,and being unable to make it airtight meant we couldnt t

208、otally avoid heating and cooling losses.For cost reasons,we chose to perform the whole refurbishment whilst still in occupation.To minimise disruption to our people,we refurbished the building one half at a time,relocating people to new floors as they became available.Any disruptive work,such as whe

209、n the power needed to be down or the entranceway refurbished,was constrained to evenings and weekends.The office is also located on one of the busiest streets in London,so it was critical that we minimised disruption to the local area.We achieved this by holding workshops with relevant stakeholders(

210、including neighbouring businesses,local residents,and the railway and tube station over which our building is suspended),to ensure our plan was respectful of their wishes,particularly with regard to noise and timeliness-but this did make the project considerably more complex to oversee.office were d

211、onated to 55 charities,social enterprises,community groups and schools.Uses much of the foundations and structure of the original buildings,thereby reducing the amount of embodied carbon from construction.Modular VRF HVAC system which enables the building to utilise space efficiently by turning off

212、areas and floors when they are not being used.Sophisticated iBMS system which controls all of the systems within the building including a Dali controlled lighting system incorporating daylight sensing.Smart storage and powered USBC connectivity to remove anchors inhibiting fluidity of occupation req

213、uired to meet Net Zero aspirations.Cycle parking,showers,drying room and lockers installed to meet BREEAM criteria for 3000 occupants.Enhancing the hybrid working experience,active face and voice tracking and bluetooth connectivity was implemented in meeting rooms.Removal of post pigeon holes,centra

214、l file drop and reducing MFDs to support the firms digitisation.Challenges overcome:When PwC initially acquired the building,each floor only had 1 PIR light sensor at the entrance.This meant that when movement was detected in one area,the light fitting for the entire floor would be activated.This wa

215、s especially apparent during out of hours office time.To overcome this we installed separate PIR sensors in each fitting allowing greater control and resulting in drastic energy savings.Another challenge stemmed from an initial shared water supply with the retail units on the ground floor.In order t

216、o allow the offices routine hygienic maintenance and flushing on weekends,we had to turn off the retail units water,which was very disruptive.To overcome this we created a separate supply.24PwC|Corporate Sustainability Lessons LearntEnergy:Investing in new technologyNew technology provides us with a

217、 great opportunity to reduce carbon emissions in our buildings.Weve chosen to pioneer a number of solutions over the last fifteen years,not only contributing to our carbon reduction targets but 0also forging the way for others to adopt the technology in the future.Evaluating technology optionsWhen d

218、eciding which technologies are appropriate for our buildings,we conduct life-cycle cost analysis2 of each technology and look for a payback within the period of the lease.Using the lifecycle cost is important as it allows us to take into account the lifespan of the technology,the cost of implementat

219、ion and any maintenance costs.In general,we try to invest in new technology when our existing equipment is approaching the end of its serviceable life,or when were refurbishing an office,so we can install the new technology more easily.But where the benefits have clearly outweighed the costs,we have

220、 replaced equipment early,or brought office refurbishments forward.In parallel with our cost assessment,we estimate the carbon and energy savings of adopting each new technology in our offices.This allows us to select a portfolio of technologies that fits within our energy investment/innovation budg

221、et and also meets our carbon emissions reduction targets.The new technology landscape is constantly evolving,so we re-evaluate this on a regular basis.Table 2 Primary energy and carbon saving technology options used by PwC UKTechnologyCarbon SavingMarginal CostCommentLighting controls systemsHighAdv

222、anced lighting systems that reduce lighting demands by both monitoring natural light levels and only topping up where needed,as well as sensors that control lighting based on where people are in the building.Integrated BMS(3)HighMulti-sensor buildings management system.Allows continuous energy perfo

223、rmance monitoring by building,floor or individual asset.CCHP(4)HighTri-generators(CCHP)provide electricity,heat&cooling efficiently.Can be run off biofuel for further carbon savings but are large,so not suitable for all offices.Absorption chillerHighCooling system that uses waste heat from a CCHP(se

224、e above).Occupancy sensors HighOccupancy sensors within the office space allow quantitative data driven decisions,analysing the amount of people present within each floor of a building.This type of data contributes towards business decisions related to how we operate our buildings,optimising floor s

225、pace,with an overall aim of reducing energy consumption.Variable speed drivesMediumControls that allow heating and cooling pumps and fans to operate at the speeds necessary to meet demand,avoiding oversupply.Heat recoveryMediumCollection and reuse of waste heat from heating,cooling and ventilation.M

226、odular boilersMediumLinked modules which can be controlled individually,replacing large single boilers.Increase flexibility and reduce oversupply of hot water.Brise-soleilMediumSolar shading to reduce heat losses,and avoid excessive solar heating.Voltage optimisationMediumTechnology that stabilises

227、the electricity supply at the optimal level for equipment,saving energy.Works best with older equipment.LED-Newer specificationsMediumLEDs use up to 85%less energy than older lighting and last for up to 25 years.Further,upgrading a buildings LEDs to newer specifications has proved to have additional

228、 energy savings of circa 30%.BMS HVAC -run timesMediumCutting back AM/PM HVAC run times on a building can result in considerable savings in operational energy.The greater the thermal performance of a building the more drastic reductions in the run times to be made.Point-of-use tapsLowWater heaters a

229、t point of use that are more efficient than boilers or kettles.Only heat water when and in the amount needed and avoids distribution losses.Smart liftsLowProgramme that optimises lift journeys,based on destinations.Converts braking energy into electricity.Best suited to buildings with a bank of lift

230、s.PhotovoltaicsLowSolar panels which generate electricity on site.Requires adequate space and conditions to install and operate.Solar thermal panelsLowSolar panels which heat water.Adequate water temperature depends on solar conditions and distance to taps.Air quality and CO2 monitoringLow Assessing

231、 the buildings air quality and CO2 levels to enable more efficient control of HVAC systems.2.https:/www.wbdg.org/resources/life-cycle-cost-analysis-lcca3.Building management system4.Combined cooling,heat and power25PwC|Corporate Sustainability Lessons LearnedBefore we invest in new technology,we loo

232、k to make our own assessment of how well it is likely to perform in our buildings.In some cases,weve asked existing users about their experiences.But many of the technologies are unproven and so we need to test them ourselves to check we can achieve the benefits claimed.If the cost of a technology i

233、s prohibitive but has great carbon reduction potential,weve sometimes been able to share part of the cost with suppliers or landlords interested in partnering with us to trial it.This approach has given us the confidence to embrace some of the new solutions and turn away from others.We tried solar t

234、hermal panels in our More London office,for example,to supply hot water to our bathrooms.Unfortunately,the daily demand outstripped the heat available from the solar system,and electric water heating was needed to obtain the desired temperature during business hours.Upgrading lightingWith lighting r

235、epresenting around 40%of our energy consumption in 2007,it was a priority-and also one of the easiest areas for us to save electricity.At the time,LEDs were prohibitively expensive,so we started by upgrading our fluorescent lights with more energy-efficient models:we switched from T8s to T5s,produci

236、ng a 60%reduction in energy consumption across our buildings-equivalent to a saving of 30 per fitting,per year.LEDs reduce energy consumption by up to 85%when compared to our old fluorescent lighting and last up to 20 years longer,meaning drastically lower maintenance costs and waste.As the cost of

237、LED lighting dropped,we gradually rolled it out across our offices,with the majority of our sites now fully LED.We continue to make further improvements where possible,and are currently upgrading our current LEDs to a newer specification which are 30%more efficient.Improving lighting and heating con

238、trols Turning off lighting and heating out of hours had been our first step in reducing our energy consumption.But there were still times when our offices were only partially occupied and we were using more energy than needed.So,we invested in lighting and temperature controls to create independent

239、zones on each floor.These allowed us to light,heat and cool specific areas of the building on a needs-only basis,further reducing our energy consumption.Initially,we invested in temperature sensors as well as daylight sensors and presence detectors,such as PIR.Weve since gone a step further,investin

240、g in digital addressable lighting interface(DALI)systems which give monitoring and fully automated control of each lighting device from a central system.Our building control systems allow us to tailor heating,ventilation and cooling operations to suit our specific occupancy times rather than switchi

241、ng the plant on and off at set times,therefore reducing energy wastage.Installing voltage optimisation This reduced the incoming mains voltage from 240v down to 220v(the EU standard voltage),lowering our electricity consumption.This meant our equipment could operate more efficiently,helping us see a

242、 reduction of around 7%in those buildings.Controlling motor speedsBy installing variable-speed inverter-driven motors,weve been able to significantly reduce the electricity used for our heating and ventilation by up to 40%,compared to previous fixed-speed motors.Embracing cleaner fuels Alongside red

243、ucing our energy consumption,weve moved to cleaner fuels to help reduce our carbon footprint.We installed tri-generators into our London offices which produce up to 20%of the buildings energy requirements.These not only generate electricity,heat and cooling efficiently,but they have recently been re

244、trofitted to run on 100%carbon neutral biogas(having previously been run on a biodiesel made from 100%used cooking oil),reducing both our carbon footprint and our dependence on the grid.They also integrate with absorption or adsorption chillers,reducing our energy requirements by using waste heat to

245、 produce chilled water which is then used for cooling.Generating hot water more efficientlyWe offer our people hot water so they can make drinks at work.Historically we provided kettles.But this was inefficient,both requiring a lot of energy and wasting peoples time as they waited for the kettle to

246、boil.So,we switched to point-of-use hot water systems in all of our offices,providing convenient,instant hot water.They heat water more efficiently,with less wastage,and use a lower wattage heating element(1,800W)compared to the 2,000W needed for a kettle,providing an overall carbon emissions reduct

247、ion of around 10%.Weve also installed sensors in our washroom taps to avoid excessive water use,saving energy used to heat it.Investing in efficient office equipment With small power occupying around 15-20%of our energy consumption in 2007,we made a concerted effort to adopt energy-saving solutions

248、wherever possible and collaborated with our procurement team to include energy efficiency as a buying criteria for new products.For instance,we replaced our servers,laptops and other IT equipment with more energy-efficient models,and changed our hand dryers to air-blades which reduce drying time and

249、 energy consumption by up to 80%.Weve also consolidated equipment,introducing multifunctional devices(MFDs)and eliminating the need for separate printers,copiers and scanners.The MFDs not only save space but are more energy-efficient,switching to standby when not in use.Typically this creates energy

250、 savings of between 20-60%,if it replaces one that is run during the whole working day or 24 hours a day,respectively.Most recently in our London offices,we have upgraded our kitchens,switching to fully electric appliances instead of gas.This,as well as the improved efficiency of the appliances inst

251、alled,is expected to reduce energy use of the kitchens by at least 50%.We are aiming to implement additional efficiency upgrades in future,with a focus on heating and cooling.26PwC|Corporate Sustainability Lessons LearntEnergy Deep Dive:Where to start in your office?It can be confusing to know where

252、 to start when looking to reduce energy and carbon emissions from your buildings,as measurement of your baseline can be challenging,and there are so many different actions you could take.Of course,starting with the most material impacts is best,even if this means using rough estimates of consumption

253、 levels or the associated greenhouse gases for your particular business.But how much might you expect to cut out,even once youve got a rough idea of your baseline?Over the fifteen years that weve been acting on our carbon,weve got a feel for the reductions that can be delivered by specific actions.W

254、hilst these are only indicative,they do give a sense of the magnitude of savings possible,and may help to create some rough and ready business cases.To that end,weve set out(see Chart 5)a broad set of actions and the range of benefits that each might deliver,as a starting point.You can then work wit

255、h environmental and building engineers to get more accurate costings and a feasibility analysis for your specific situation.As you will see,there are lots of choices,and some are relatively easy switches.Its also worth keeping an eye on the marketplace,as there are an increasing amount of low-carbon

256、 technologies and energy-efficiency solutions available,as carbon reduction becomes a mainstream business issue.Chart 5Portfolio of possible actions to reduce energy consumption within an office environmentHighKeyHighLowLikely impact(on your total energy consumption)a.Cleaning and maintaining office

257、 space during working hours instead of cleaning after office closure.b.Instant hot water for hand washing compared to a centralised hot water tank.c.Run electric motors at their required rate rather than their full capacity.d.Lower voltage of grid electricity without impacting equipment performance.

258、Applies to older buildings only.e.Reduce AC usage in server room by increasing set point from 18-22C.f.Multifunctional devices(MFDs)compared to desktop printers.g.Compared to conventional hand dryers.Chart 5 footnotesInstall voltage optimisation(d)1C lower building temperatureMove to daytime cleanin

259、g(a)Load shedding4C higher server room(e)Lighting control systemInstall point-of-use hot water(b)Switch to efficient hand dryers(g)New AV technologyEfficient electric kitchen equipmentIntroduce MFD printers(f)New generartion LEDsReduce floor space per personMove to efficient buildingsVariable speed

260、motor controls(c)Reduce operational fan coil unitsBMS optimisationOperating differentlyPotential impact on energy consumption(of each initiative)LowInvesting in new technologyRefreshing our real estate26PwC|Corporate Sustainability Lessons Learned27PwC|Corporate Sustainability Lessons LearntPwC UK h

261、as a portfolio of buildings across the UK,some of which are fully controlled by us,and some that are landlord-controlled,particularly in cities where we have smaller numbers of employees and may only need a floor or two,sharing the building with other companies.In landlord-controlled offices,there a

262、re different levels of influence:sometimes we control our area whilst the landlord controls the central plant,and sometimes the landlord oversees all the equipment including the fit-out in PwC zones.Building arrangements where you have little or no control make carbon footprint reductions more chall

263、enging,but not impossible.Of course,we started with those buildings where we had full control as it was easier to make a step change without having to get the landlords and other tenants approval,or to apportion any costs associated with it.Nevertheless,there are things you can do to reduce your car

264、bon footprint even when you occupy multi-tenanted,leased buildings which are controlled by the landlord.Take a long term approach The time when you have the most influence over landlords is when you are negotiating or renegotiating a tenancy contract.Make a note of the date of any move or renewal an

265、d start early in the process,engaging them around your expectations for minimum environmental standards,making it part of the criteria for the deal.If we dont voice our desire as clients,landlords will never deliver lower carbon buildings.In some cases,you can also share your knowledge to drive new

266、standards for all the occupants as we have done regionally in some of our multi-tenanted buildings.Isolate your part of the building Asking the landlord for meter readings for your area,or fitting your own automated meters to your part of the building allows you to measure your performance accuratel

267、y,helping you to spot ways to reduce energy consumption through operational changes.The key here is to negotiate a company-specific energy or electricity agreement,so that you are only paying for the energy youre consuming and your business benefits from cost reductions as a result of your actions.I

268、ts also important to get clarity about who is responsible for-and has permission for-maintenance,so that equipment can be fixed quickly to optimise consumption.Energy reduction initiatives need to be those with shorter payback periods and which are possible to do in your sphere of influence such as

269、consolidating floor space or making changes in your area(e.g.reducing the temperature,moving to daytime cleaning(so you can turn off lighting and heating earlier each day),installing multifunctional devices,upgrading your lighting,or installing point-of-use hot-water (see Chart 5 on page 26).Of cour

270、se,you can always move to more efficient buildings,if landlords are uncooperative and you are not satisfied with the environmental improvements,when the lease comes up for renewal.Take account of communal consumptionIn multi-tenanted offices,the landlord can control a number of central services whic

271、h you should take into account.This includes communal lifts,restaurants and other common areas.If landlords are unable to provide you with your share of this consumption,then uplifting your own supply based on the type of communal services is a valid approach.Future opportunities Landlords are becom

272、ing more approachable,with some now looking to push for energy saving technologies within their buildings,in line with the rise in energy costs and increased demand for more efficient buildings.However,challenges remain,including encouraging them to replace natural gas with biogas alternatives,which

273、 has cost implications.We are working to encourage our landlords to share more data(e.g.the energy consumption of the entire building),which could be used for analytical purposes to identify opportunities to improve efficiency.27PwC|Corporate Sustainability Lessons LearnedWorking with landlords28PwC

274、|Corporate Sustainability Lessons LearntTaking Action:Travel329PwC|Corporate Sustainability Lessons LearntMaking moves on carbonDecoupling our travel footprint from business growthBusiness travel is a significant contributor to our carbon emissions.Fifteen years ago it made up 67%of our total carbon

275、 footprint.By 2019 it was up to 94%,partly due to changes in carbon accounting but mostly because we drastically reduced our energy consumption over the same period.Covid-19 all but stopped business travel over a two year period,and enabled us to challenge the way we operate,helping reduce associate

276、d emissions to 87%of our total carbon footprint in 2022.Challenging ourselves on the need for,the frequency of and the mode of travel has been a central part of our approach to reducing our carbon footprint.So in 2012,we set ourselves a target to hold our business travel carbon flat by 2017(against

277、our 2007 baseline),whilst growing the business 50%.Following this,we set a further target in 2017 to reduce our travel emissions intensity by a third by 2022.This was achieved,alongside setting our Net Zero commitment in 2020(see Whats next:supporting the transition to net zero)to halve business tra

278、vel emissions by 2030 against a new 2019 baseline.Air travel was by far and away the largest component of our travel carbon,comprising both non client-facing and client-facing flights.The non client-facing element is an area where weve made great progress over the fifteen years by limiting flights,e

279、ncouraging alternatives to travel and promoting low-carbon travel:from a baseline where internal flights comprised just under half of our total air travel carbon footprint back in 2007,weve managed to cut the carbon from these flights by 92%so that it now only makes up 14%of our total footprint from

280、 flights.Reducing the client-facing elements is more challenging.Its a complex issue as travel is important for building relationships which is at the core of our brand,and its also important in the delivery of our increasingly global services.Although not part of our business travel carbon,we have

281、an eye on our commuting carbon footprint as part of our overall travel strategy.In 2022,we began reporting modelled commuting emissions alongside working from home emissions within our Annual Report.However,there is still work to do to improve the reliability of this data and the actionable insights

282、 that it gives us(see Hybrid Working section for full details).To improve sustainable commuting options,our offices are located close to public transport hubs,and we provide rail season ticket loans.We also offer the options to salary sacrifice hybrid and electric vehicles through our car scheme(see

283、 information below),and bicycles under the Cycle to Work scheme.Promoting online meetings,firm-wide The simplest way to cut our travel carbon is,where feasible,to use technology to connect with clients and colleagues.Online meetings are one of several collaborative technologies that weve invested in

284、 and promoted to our people.But the systems have to be easy to use and available wherever people work,to enable adoption.So,in 2017 we installed online meeting software on all laptops and mobile phones,set up video-conferencing facilities in all of our UK offices,and invested in software and trainin

285、g to pioneer collaborative working(for example,digital whiteboards,virtual dashboards,and remote collaboration on reports and documents).This meant that everyone-whether client-facing or in the back office-had access to tools for collaborative working without the need to travel so much.We then conti

286、nued to evolve our online meeting software and infrastructure as technology advanced.See section Green tech:understanding and improving our digital carbon footprint for more information.As with many other businesses,the Covid-19 lockdown meant the entire business world had to quickly adapt to meetin

287、g remotely.These rapid changes helped strengthen our peoples existing use of and confidence in online meetings and helped both our staff and clients realise the benefits that remote working can bring(for example time savings resulting in increased wellbeing).Weve looked to maintain these new working

288、 practices post Covid-19,helping us further decouple our travel carbon from our business growth.Adopting stringent approvals for flights The biggest change weve made has been to introduce a travel policy and approval process,challenging our peoples need to travel and the mode of transport they use,i

289、n particular when not servicing clients.In 2009,we introduced a strict approval process,requiring all of our people to gain senior management sign-off before taking any non client-facing flights.Whilst an approval process doesnt prevent flying,it does help challenge people to think about whether the

290、y really need to travel,and was extremely effective in reducing trips almost immediately.The other helpful lever to reduce carbon emissions,is a strong policy around class of travel.We have a grade and distance based policy,restricting the level of class our people can use,reducing both the climate

291、impact and cost of our travel.This is true for all trips-client and non client-facing.The process and policy have been refined and reinforced on a regular basis using data-driven decisions,to ensure they are still front of mind and being applied across the business,coupling it with the availability

292、of online meeting tools as an alternative.Encouraging low-carbon alternativesWith rail being a low-carbon travel option,we took several steps to encourage our people to travel by train where possible.First,weve chosen to locate many of our offices at or near large rail hubs(e.g.Charing Cross,London

293、Bridge,Birmingham New Street,etc.).This makes it easier for people to reach us by public transport on their commute and for us to travel out to clients by train,too.Weve also made it pleasant for people to opt for trains when on business trips.We allow managers and above to travel first class within

294、 the UK on journeys over an hour if there is a business need,and Business Premier class on the Eurostar,to reduce domestic and short-haul flights.30PwC|Corporate Sustainability Lessons LearntWe offer all permanent employees the option to apply for an interest-free season rail ticket loan facility,al

295、lowing them to pay for the ticket in monthly instalments rather than as a large annual sum.We also participated in the governments Cycle to Work scheme for several years enabling us to lend bikes and cycling safety equipment to our people as a tax-free benefit.The scheme had 240 participants in 2022

296、,bringing the total close to 3,000 since we began.Towards low carbon cars Whilst developing our offices,weve deliberately chosen not to provide parking facilities,to discourage the use of cars.(Where we have installed a limited number of parking bays,these are dedicated to disabled access to support

297、 social inclusion and have charging points to encourage the adoption of electric vehicles).We also know that travelling by road is sometimes necessary.So if our people have to travel by car,weve been working to encourage them to consider the most sustainable way to drive.This includes providing info

298、rmation on choosing fuel-efficient and low-carbon cars,driving efficiently and car-sharing.In 2020 we launched a pilot to learn how electric vehicles could help us reduce our carbon footprint.The cars were used by our people to replace taxi rides to get to locations that might be more difficult by p

299、ublic transport,and were aimed at reducing our carbon emissions and costs.The trial ran for three years in both London and Birmingham(our then-largest office outside the capital)and helped inform our decision to include electric cars within our car lease scheme.As regulation and innovation have driv

300、en improvements in the carbon footprint of cars available in the marketplace,weve refreshed our car lease scheme interface so that environmental issues are front of mind when our people are choosing a vehicle.On the home page,for instance,weve included a series of green cars(hybrid and electric)as h

301、ot picks.This has helped to reduce our business travel carbon footprint:between 2007 and 2022,the average carbon per kilometre of our employee car fleet has dropped from 140 g/km to 105 g/km,a reduction of 25%.A recent push to promote EV uptake in our car scheme,means over 80%of our current order bo

302、ok are now electric vehicles and not a single diesel vehicle was purchased in 2022 using the scheme.Next StepsWe are a people business and so building and maintaining relationships and working alongside our clients and each other,wherever we may be,is key to our delivery of quality services.This mea

303、ns that business travel will remain a necessary part of the way we work.To proactively manage the return of travel following Covid-19,were taking a strategic and data-driven approach.Weve established a comprehensive Thoughtful Travel programme,which helps us to challenge ourselves on how we deliver

304、our services to clients and how we work together,helping business travellers make better informed travel decisions.We are investing in a new Net Zero Travel Dashboard as the first step in finding data informed solutions.Dedicated Thoughtful Travel Leads from across the business are using this to exp

305、lore opportunities for carbon reductions relevant to their area of business.This is helping them stay within their specific carbon cap for the year.We have also developed a carbon emissions calculator to estimate and then report project based footprints associated with our client work.This tool allo

306、ws us to forecast the engagement emissions,and then calculate potential carbon reductions possible through streamlining travel to and from a client site.Through the pilot process,we learnt that certain types of meetings are easier to do remotely than others,such as regular status updates.This has al

307、so enabled a pathway to provide clients with engagement specific carbon emissions to support both their own scope 3 reporting and the delivery of their net zero targets.In future,we will look to embed the use of the calculator more broadly.Whilst our most material travel impact is carbon emissions f

308、rom flights,we are also looking across all areas of transport.For example,were removing the ability for our employees to lease diesel vehicles from 2025,and are reviewing how we further support and encourage our people to switch to electric vehicles at home too.31PwC|Corporate Sustainability Lessons

309、 LearntTaking Action:Other focus areas4PwC|Corporate Sustainability Lessons LearntIn addition to energy and travel management,weve put in place several other initiatives which have helped to reduce our total operational carbon emissions.Material consumption Our work on material consumption and waste

310、 is summarised in our Going circular:Our 10 year journey publication,which outlines our journey to apply circular thinking to our operations and procurement,exploring fully circular solutions which alleviate pressure on materials,water and the climate.One of our main priorities in material terms has

311、 been the paper we use in our offices and weve run a number of initiatives over the years which have helped us drastically reduce this.In fact,in 2022,our paper consumption was 93%less than in 2007,which we estimate has saved us 7.8m in cumulative costs.We largely achieved this by removing all the d

312、esktop printers and replacing them with multifunctional devices that have default double-sided printing,as well as transitioning to more digital ways of working,including signing and storing legal documents electronically.Moreover,weve reduced both our carbon footprint and material-related impacts b

313、y procuring recycled paper.Achieving the top rating in the WWF Environmental Paper Company Index,our office paper now comes from a state-of-the-art facility which takes our confidential paper waste and can recycle it twenty times three times more than traditional paper recycling.Weve also made sever

314、al changes to reduce water consumption in our buildings,such as installing waterless urinals and better condenser water systems across our real estate.Since 2007,weve cut consumption by 61%.In 2022,we began modelling the emissions related to all of our purchased goods and services based on procureme

315、nt spend data,which includes material consumption and water(see Supply chain section below).Therefore,we no longer report on material consumption emissions separately.Despite this,we still maintain our efforts to minimise our impact in this area.WasteWeve measured the carbon footprint of our waste s

316、ince 2010,when the UK government(Defra at the time)first provided guidance on it.We estimate that,at that time,it accounted for 7%of our total carbon footprint.Having considerably reduced the amount of waste we produce and having achieved zero waste to landfill since 2012,our focus for the past ten

317、years has been on working towards 100%reuse or recycling,shifting away from incineration (see www.pwc.co.uk/goingcircular).In 2022,we sent 90%of our practice floor waste to reuse or recycling,and had reduced our waste volume by 82%,achieving our-75%target.These changes,together with revisions in the

318、 carbon conversion factors published by the UK government,mean that at the time of publishing,waste represents only 0.08%of our total carbon footprint.Carbon neutral Weve offset all our greenhouse gas emissions as reported at the end of each year since 2007 to achieve carbon neutrality,buying carbon

319、 credits that are certified under recognised standards(REDD+,CCB and VCS),via an ICROA registered broker.This ensures that our carbon credits are real,measurable,addi8tional,permanent,independently verified,unique and traceable,with a transparent chain of custody,from issuance through to retirement-

320、and that we are doing everything we can to act on carbon.Managing our waste has a positive societal carbon impact,even though its a small part of PwCs operational carbon footprint.These projects support other sustainable development outcomes-for instance protecting the health and livelihoods of peop

321、le living in rural communities,as well as protecting the critical ecosystems that support them.Recognising the importance of biodiversity and ecosystem services,the projects we currently support are focused on forests in recognised biodiversity hotspots,meeting the Climate,Community&Biodiversity(Gol

322、d)standard in addition to REDD+mentioned above.They form part of the portfolio of projects supported by the global PwC Network,through which we have also joined the LEAF Coalition(Lowering Emissions by Accelerating Forest finance).LEAF is a public-private initiative that aims to protect tropical for

323、ests at scale,through a long term commitment to purchasing high integrity carbon credits that are verified against the independent and rigorous ART/TREES standard.It is expected to become one of the largest ever public-private efforts to protect tropical forests and will form the basis of our offset

324、ting strategy for the years ahead.In parallel,were investigating natural climate solutions as part of our global net zero commitment with a view to removing our remaining carbon emissions by 2030.Supply chainBusinesses are increasingly being encouraged to account for and drive down their impacts bey

325、ond their direct operations,which includes the goods and services they procure.As a professional services firm we purchase fewer materials than businesses in many other sectors.However,we spend around 700m with suppliers each year so we strive to influence our sustainability impacts beyond our direc

326、t operations where we can.To tackle these impacts,we have a long standing supply chain sustainability programme to engage and upskill our key suppliers on our sustainability priorities,and embed them throughout the procurement life cycle.We also have targets for supplier decarbonisation and report a

327、gainst them in our Annual Report.We engage with suppliers in various ways,including through our annual supplier sustainability forum,1:1 outreach,and third party sustainability assessments.To scale our impact,in 2022 we also developed a free,year-long SME support programme for our suppliers.This spe

328、cifically targeted the two hurdles raised by our suppliers:lack of capacity(lack of resources to dedicate to this space)and capability(lack of specialist knowledge and expertise in-house).The programme supported our suppliers to kick start or accelerate their decarbonisation journey,and eventually s

329、et their carbon reduction targets aligned with the SBTi.It included a training course(this provided suppliers with a clear overview of how to approach a Net Zero strategy,decarbonisation planning,and so on);a carbon footprinting software that guided suppliers through developing their Greenhouse Gas(

330、GHG)emissions inventory and emissions calculation;and other practical guidance to target specific challenges.The programme was offered to over 100 of our suppliers,and received strong uptake and positive feedback from participants.3233PwC|Corporate Sustainability Lessons LearntDeep Dive:Embracing hy

331、brid workingTaking accountabilityHybrid working has transformed the way in which the firm utilises our office spaces.The term living portfolio aligns to the firms hybrid working environment and is a phrase often used which refers to the continual evolution of our workspaces and services.One of the r

332、esponsibilities of our internal infrastructure team is to develop briefs which are robust in achieving minimal change in the short term whilst giving PwC flexibility in the long term.Most recently,weve been reimagining our office spaces,as detailed in the Energy:Consolidating our office space sectio

333、n.These trials allow us to test out changing work settings based on the evolving needs of our people.As early adopters of hybrid working,we were well positioned to adapt to full remote working when Covid-19 hit.However,we were also aware that while some areas of our impact were reduced,with fewer people commuting,travelling and using our offices,the shift to remote working introduced a new source