Commitment to Achieving Net Zero
Gemba Group Ltd is committed to achieving Net Zero emissions by 2050 in the United Kingdom. This Carbon Reduction Plan has been created in alignment with PPN 06/21 and outlines the actions and commitments we are taking to achieve this goal.
Baseline Year Emissions Footprint: 2024
Baseline emissions are a record of the greenhouse gases that have been produced in the past and were produced prior to the introduction of any strategies to reduce emissions. Baseline emissions are the reference point against which emissions reduction can be measured.
This is our first year of fully PPN 06/21-compliant carbon footprint calculation. Our calculations follow the GHG Protocol Corporate Standard and use the 2024 UK Government GHG Conversion Factors. We use a financial control approach for our operational boundary and include homeworking emissions under Scope 3, Category 7.
Baseline Year Emissions Table (2024)
| Emissions | Total (tCO2e) | Notes |
|---|---|---|
| Scope 1 | 0 | No company-owned vehicles or buildings |
| Scope 2 | 0 | Electricity from home-based renewable supplier |
| Scope 3 | 1.250 | Upstream transport, waste, business travel, commuting, downstream distribution |
| Total Emissions | 1.250 |
Scope 3 Detailed Breakdown (2024)
| Category | tCO2e | Methodology & Rationale |
|---|---|---|
| Upstream Transportation & Distribution | 0.001 | Weight-based methodology for IT equipment using 2024 UK conversion factors; future refinement via supplier tracking |
| Waste Generated in Operations | 0.001 | Estimated annual recycled/landfilled waste weight using 2024 UK conversion factors; future analysis to include composition details |
| Business Travel | 0.817 | Comprehensive log of 2024 journeys with mode-specific UK conversion factors for air/rail; captured via expense system |
| Employee Commuting | 0.431 | Remote-first company; figure represents homeworking calculated using UK 2024 conversion factor per FTE hour |
| Downstream Transportation & Distribution | 0 | Digital/consultancy services provider with no physical products; zero by design |
| Total Scope 3 | 1.250 |
Current Year Emissions Footprint: 2025
(Figures to be updated post-year-end)
| Emissions | Total (tCO2e) | Notes |
|---|---|---|
| Scope 1 | 0 | No company-owned vehicles or buildings |
| Scope 2 | 0 | Electricity from home-based renewable supplier |
| Scope 3 | 1.250 | Upstream transport, waste, business travel, commuting, downstream distribution |
| Total Emissions | 1.250 |
Emissions Reduction Targets
To demonstrate our commitment to decarbonisation and accommodate future business growth, we report against both an absolute emissions target and an intensity metric. Our chosen intensity metric is tonnes of CO2e per employee (tCO2e/FTE), which is a common metric for service-based businesses.
We project that carbon emissions will decrease over the next five years to 1.063 tCO2e by 2030. This is a reduction of 15% against our 2024 baseline.
Intensity Metrics:
- Baseline (2024): 1.250 tCO2e per FTE
- Target (2030): 1.063 tCO2e per FTE
Linear Year-by-Year Targets (tCO₂e/FTE)
| Year | Target |
|---|---|
| 2024 | 1.250 (baseline) |
| 2025 | 1.219 (current) |
| 2026 | 1.188 |
| 2027 | 1.157 |
| 2028 | 1.125 |
| 2029 | 1.094 |
| 2030 | 1.063 (target) |
Carbon Reduction Projects
Completed Initiatives
Adoption of Remote-First Business Model:
By design, Gemba Group Ltd operates on a fully remote basis. This strategic decision has eliminated the entire physical ‘Employee Commuting’ emissions source.
Digital-First Policy:
A paperless-office policy is in effect, minimising resource consumption and waste generation. All client-facing and internal documentation is managed digitally.
Future Initiatives
Procurement of 100% Renewable Electricity:
Operational headquarters powered by 100% renewable tariff to reduce Scope 2 emissions to zero under market-based reporting.
Sustainable Travel Hierarchy:
We will formalise our existing travel policy into a ‘Sustainable Travel Hierarchy.’ This will mandate the consideration of virtual meetings as the first option, followed by rail travel for all domestic journeys, and only using air travel where no practical alternative exists. This will directly target our largest emissions source: business travel.
Enhanced Sustainable IT Procurement:
For future hardware refresh cycles, we will mandate the procurement of EPEAT Gold or Silver registered products to ensure lower lifecycle emissions and higher energy efficiency. We will also prioritise professionally refurbished equipment where feasible to reduce embodied carbon.
Proactive Supplier Engagement:
We will formalise our engagement with key suppliers (e.g., cloud hosting providers). We will request their environmental policy statements or Carbon Reduction Plans and will give preference to suppliers who demonstrate a clear and credible commitment to decarbonisation.
Responsible Offsetting of Unavoidable Emissions:
For any essential and unavoidable emissions, particularly from air travel, we will invest in high-quality carbon offsetting schemes accredited by internationally recognised standards such as Gold Standard or Verra.
Promotion of Home Energy Efficiency:
We will provide guidance and resources to promote energy-efficient home working practices, targeting the emissions now captured under our homeworking calculations.
Declaration
This Carbon Reduction Plan has been completed in accordance with PPN 06/21 and associated guidance and reporting standard for Carbon Reduction Plans.
Emissions have been reported and recorded in accordance with the published reporting standard for Carbon Reduction Plans and the GHG Reporting Protocol corporate standard and uses the appropriate Government emission conversion factors for greenhouse gas company reporting.
Scope 1 and Scope 2 emissions have been reported in accordance with SECR requirements, and the required subset of Scope 3 emissions have been reported in accordance with the published reporting standard for Carbon Reduction Plans and the Corporate Value Chain (Scope 3) Standard.
This Carbon Reduction Plan has been reviewed and signed off by the board of directors (or equivalent management body).
Signed by: Paul Brian Armstrong, Director
Date: 26th June 2025
PDF: Signed copy available here