Carbon Reduction Plan
SPONGE HAMMER LTD
This plan describes SPONGE HAMMER LTD’s company-wide greenhouse gas emissions, reduction commitments and planned actions. It covers activities under the company’s operational control and is structured in line with the UK Government reporting standard for Carbon Reduction Plans.
Commitment to net zero
SPONGE HAMMER LTD is committed to achieving net zero greenhouse gas emissions from its company operations by 2050.
Baseline emissions footprint
Baseline year: 1 May 2022 to 30 April 2023
The company-wide baseline uses utility data, business records, staff and contractor working information, travel records, equipment information and spend-based estimates. Calculations apply relevant UK Government conversion factors and international electricity grid factors in accordance with the Greenhouse Gas Protocol.
| Emission source | Baseline emissions tCO2e |
|---|---|
| Scope 1 | 0.00 |
| Scope 2, location based | 0.11 |
| Scope 3 Category 4, upstream transportation and distribution | 0.00 |
| Scope 3 Category 5, waste generated in operations | 0.00 |
| Scope 3 Category 6, business travel | 2.42 |
| Scope 3 Category 7, employee commuting and homeworking | 2.09 |
| Scope 3 Category 9, downstream transportation and distribution | 0.00 |
| Scope 3 included categories total | 4.51 |
| Reported total for the required categories | 4.62 |
Full company footprint: 34.71 tCO2e, comprising Scope 1 emissions of 0.00 tCO2e, location-based Scope 2 emissions of 0.11 tCO2e and total measured Scope 3 emissions of 34.60 tCO2e.
No material company emissions were recorded for upstream transportation and distribution, waste generated in operations, or downstream transportation and distribution. These categories will be reassessed at each annual review.
Current emissions reporting
Reporting year: 1 May 2024 to 30 April 2025
| Emission source | Current emissions tCO2e |
|---|---|
| Scope 1 | 0.00 |
| Scope 2, location based | 0.15 |
| Scope 3 Category 4, upstream transportation and distribution | 0.00 |
| Scope 3 Category 5, waste generated in operations | 0.00 |
| Scope 3 Category 6, business travel | 17.07 |
| Scope 3 Category 7, employee commuting and homeworking | 19.17 |
| Scope 3 Category 9, downstream transportation and distribution | 0.00 |
| Scope 3 included categories total | 36.24 |
| Reported total for the required categories | 36.39 |
Full company footprint: 143.80 tCO2e, comprising Scope 1 emissions of 0.00 tCO2e, location-based Scope 2 emissions of 0.15 tCO2e and measured Scope 3 emissions of 143.65 tCO2e.
Absolute emissions increased as the company grew and its mix of expenditure, delivery activity and contractor involvement changed. No absolute emissions reduction is claimed for the current period.
Emissions reduction targets
Near-term target: Reduce the reported total for the required categories by 20% from 36.39 tCO2e in 2024 to 2025 to no more than 29.11 tCO2e by the end of 2029 to 2030.
Long-term target: Achieve net zero company greenhouse gas emissions by 2050.
Carbon reduction measures
Measures in place
- Annual greenhouse gas measurement has been established, with company-wide footprints completed for 2022 to 2023, 2023 to 2024 and 2024 to 2025.
- The UK office uses a renewable electricity tariff. Location-based Scope 2 emissions remain disclosed so performance can be compared consistently.
- The company has no gas consumption at its UK office and operates without company-owned vehicles.
- Remote working and online collaboration reduce routine office and commuting demand. Associated homeworking emissions are estimated and included in the footprint.
- Business travel is recorded using journey, mileage and accommodation data, allowing avoidable travel to be identified and reviewed.
Reduction achieved: The current period does not show an absolute reduction against the baseline, so no absolute tCO2e saving is claimed.
Planned initiatives
| Initiative | Target date | Expected outcome |
|---|---|---|
| Reassess the relevance and materiality of transportation, distribution and operational waste categories. | At each annual review | Keep category treatment current and collect activity data when material activity arises. |
| Improve coding of direct and general expenses and separate major goods and service categories. | 31 December 2026 | Reduce reliance on broad spend estimates and identify priority reduction opportunities. |
| Apply a travel hierarchy that prioritises remote meetings, rail and shared travel where practical. | 31 December 2026 | Reduce business travel emissions while supporting essential company activity. |
| Engage the highest-impact suppliers and contractors on renewable energy, product footprint data and reduction plans. | 30 April 2027 | Improve supply-chain data and support lower-carbon purchasing. |
| Assess the energy and water impacts of cloud hosting, storage and development environments where data is available. | 30 April 2027 | Establish a digital emissions baseline and identify lower-impact hosting choices. |
| Apply life-extension, repair, reuse and responsible end-of-life criteria to IT and immersive hardware. | 30 April 2027 | Reduce capital-goods emissions and avoid premature replacement. |
| Recalculate emissions and publish an updated Carbon Reduction Plan. | By 29 September 2027 | Report progress annually and update actions and targets. |
Measurement and reporting
- Scope 1 and Scope 2 calculations use primary utility and vehicle information where available.
- Business travel calculations use journey, mileage and accommodation records.
- Employee commuting and homeworking use staff and contractor working-pattern data and appropriate conversion factors.
- Transportation, distribution and operational waste categories are screened each year, with activity data collected where material activity exists.
- Purchased goods, services and capital goods will be analysed at a more detailed supplier and category level to reduce reliance on broad spend-based factors.
- The plan and its underlying calculations will be reviewed at least annually.
Declaration and approval
This Carbon Reduction Plan has been prepared in accordance with the UK Government reporting standard for Carbon Reduction Plans. Emissions have been recorded in accordance with the Greenhouse Gas Protocol Corporate Standard, using appropriate conversion factors for greenhouse gas company reporting.
Scope 1 and Scope 2 emissions have been reported in accordance with Streamlined Energy and Carbon Reporting requirements where applicable. The required subset of Scope 3 emissions has been reported in line with the Corporate Value Chain Scope 3 Standard. Categories assessed as not material are reported as zero and will be reviewed annually.
Approval: This plan should be approved by the board of directors or equivalent management body of SPONGE HAMMER LTD before publication.