Carbon Reduction Plan

Supplier: Interpath Ltd

Plan Owner: Head of Real Estate & Office Services

Publication Date: 1 October 2026

Reporting Year: 1 April 2025 to 31 March 2026

Net Zero Commitment: 2050

1. Our Carbon Reduction Commitment

Interpath is committed to achieving Net Zero greenhouse gas emissions by 2050. This plan transparently reports our current emissions position and the practical measures we are taking to reduce carbon across our operations.

Our baseline measurement (2021/22) establishes the reference point from which all reductions are tracked. The location-based emissions reduction of 44.5% year-on-year reflects the combined effect of operational improvements, office footprint changes, and grid decarbonisation.

2. Reporting Boundary and Methodology

Reporting Period: Interpath's financial year (1 April to 31 March)

Organisational Boundary: Operational control basis

Emissions Standard: GHG Protocol Corporate Accounting and Reporting Standard

Conversion Factors: UK Government 2025 factors (SECR compliant)

Baseline Year: 2021/22. The business operated for 11 months; baseline was extrapolated to 12 months for comparability.

3. Current Performance (Year End 2025/26)

Measure	2024/25	2025/26	Change
Scope 1: Gas Combustion (tCO2e)	18.58	11.13	-40.1%
Scope 2: Electricity, Location-Based (tCO2e)	148.42	67.98	-54.2%
Scope 2: Electricity, Market-Based (tCO2e)	334.23	263.40	-21.2%
Scope 3: UK Vehicle Business Travel (tCO2e)	32.97	28.58	-13.3%
TOTAL: Location-Based (tCO2e)	251.90	139.81	-44.5%

The year-on-year location-based emissions reduction of 44.5% reflects multiple contributing factors: increased electricity tariff estimates (reducing calculated kWh), closure of the Reading office (September 2025), reduction in Aberdeen site footprint, lower gas consumption at London, reduced business travel miles claimed, and a 15% year-on-year reduction in the grid carbon factor.

4. Scope Boundary Statements

Scope 3 Category 4 (Upstream Transportation & Distribution): 0.00 tCO2e. No applicable emissions identified within the UK professional services reporting boundary.

Scope 3 Category 5 (Waste): Not quantified. Waste management across our leased, multi-occupied offices is controlled by landlords and facilities management contractors. Reliable company-wide data is not available from these sources. This position is reviewed annually.

Scope 3 Category 6 (Business Travel): 28.58 tCO2e. Current reporting covers UK employee-owned and hired-vehicle mileage.

Scope 3 Category 7 (Employee Commuting): Not quantified. Interpath does not undertake employee commuting surveys and has no current plan to introduce one. No estimate is included.

Scope 3 Category 9 (Downstream Transportation & Distribution): Not applicable. This position remains unchanged from the baseline.

5. Carbon Reduction Measures

Actions taken in 2025/26

EV salary sacrifice scheme for employees
Office footprint optimisation
Reduction of Aberdeen site footprint
Reduced cooling set points in London communications rooms (following ESOS recommendation)

Future measures under consideration

LED lighting and HVAC optimisation across all leased offices
Carbon due diligence in business cases for new leases and refurbishments

6. Governance and Monitoring

Ownership and Accountability:

The Head of Real Estate & Office Services is responsible for coordinating Interpath's annual carbon footprint reporting in partnership with Finance.

Evidence and Record Keeping:

The approved inventory, methodology, evidence register, board approval record, and publication history will be retained as controlled documents in accordance with SECR and PPN 006 standards.

7. Baseline Emissions Data (2021/22)

Scope	tCO2e	Evidence Position
Scope 1 (Gas)	64.03	Verified in 2022 ESG return and 2023 ESG scorecard
Scope 2, Market-Based (Electricity)	22.43	Verified in 2022 ESG return and 2023 ESG scorecard
Scope 3, Total	386.82	Verified total in 2022 ESG return and 2023 ESG scorecard; category-level breakdown unavailable

Baseline reporting note: The 22.43 tCO2e Scope 2 baseline is market-based; no separately verified location-based Scope 2 baseline figure has been identified. The 386.82 tCO2e Scope 3 baseline is the verified total reported in the source evidence. A category-level breakdown for the PPN 006 Scope 3 subset is not available and has not been inferred.

8. Publication and Approval Status

Requirement	Status
Net Zero commitment (2050)	Approved
Current year Scope 1 and 2	Verified (SECR 2025/26 Report)
Baseline Scope 1, Scope 2 and total Scope 3 (2021/22)	Verified in 2022 ESG return and 2023 ESG scorecard
Carbon reduction measures summary	Documented
Board approval and sign-off	Pending
Intranet publication	Pending approval

9. Declaration

This Carbon Reduction Plan has been completed using the evidence available to Interpath and transparently identifies reporting boundaries and categories that are not currently quantified. The plan demonstrates measurable progress against our Net Zero 2050 commitment and documents the practical measures we are implementing to reduce carbon across our operations.

This plan is submitted for Board approval.

Signed on behalf of Interpath Ltd:

Name and Title: Mark Raddan, CEO

Date: 1 October 2026

10. Evidence and Source Register

Interpath SECR Report 2025/26

Interpath SECR Report 2024/25

Interpath Advisory, Novata/Pemberton 2022 ESG Report

Interpath Advisory, 2023 ESG Scorecard

Cabinet Office PPN 006 Technical Standard for Carbon Reduction Plans

GHG Protocol Corporate Accounting and Reporting Standard

Next Review Date: 1 October 2027