Carbon Report 2024

Introduction

Personal Homecare Pharmacy (PHP) is committed to achieving Net Zero emissions by 2050. To help achieve this, we engaged Auditel, a third-party Carbon Specialist, to calculate our carbon footprint emissions for the period 01-Jan-2024 to 31-Dec-2024. We include all seven Kyoto Protocol Greenhouse Gas groups in our emissions calculations. This Carbon Reduction Plan has been completed in accordance with PPN 006 and the 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 greenhouse gas company reporting uses the appropriate Government emission conversion factors. Scope 1 and Scope 2 emissions have been reported in accordance with Streamlined Energy and Carbon Reporting SECR requirements (where required), and the required subset of Scope 3 emissions has been reported in accordance with the published reporting standard for Carbon Reduction Plans and the Corporate Value Chain (Scope 3) Standard.

This carbon report reflects data collected for the calendar year of 2024.

Baseline vs Current Emissions Footprint

To ensure accuracy in reporting, PHP has established a new carbon reporting baseline, using the data collected for 2024.

Baseline Details
Current Year:	2024
Additional Details (relating to the Baseline Emissions calculations): Exclusions & Notes Scope 3 Category 4 – Where the data is of sufficient quality to provide an acceptable level of certainty, we have included the emissions in the carbon footprint calculations. Where the data quality is insufficient, we have noted the emissions calculated using this data. We will work with our suppliers to improve data quality. This will form part of the data improvement plan. Scope 3 Category 5 – Waste – The waste is collected as part of an overall collection for multiple businesses, and a breakdown is not available. We will work with the landlord to understand how we can get accurate data. Scope 3 Category 9 – All outbound logistics to end-customers are paid for by PHP; these are classed as category 4 emissions. For this reason, the company has no category 9 emissions. Notes Due to emission sources being excluded due to inaccurate and/or insufficient data, it is expected that emissions will increase as this data becomes available. Scope 3 Category 7 – The emissions were calculated based on the average tCO2e per employee from the 70 responses received to the online survey and multiplied by the number of employees in 2024.
Emissions
Scope 1	1.91 tCO2e
Scope 2	7.81 tCO2e
Scope 3 (Included Sources)	40.73 tCO2e Category 3 – Energy Not Included in Scopes 1 & 2 – 1.85 tCO2e Category 4 – Upstream Transportation & Distribution – 16.31 tCO2e (see note above) Category 5 – Operational Waste, Wastewater & Water– 0.03 tCO2e (see note above) Category 6 – Business Travel – 0.00 tCO2e Category 7 - Employee commuting & Remote Working – 21.50 tCO2e Category 9 – Downstream Transportation & Distribution – 0.00 tCO2e
Total Emissions	50.45 tCO2e
Emissions Excluded due to Data Quality	Scope 3 Category 4 – Upstream Transportation & Distribution – limited data from limited suppliers. We will work with all suppliers to improve responses and data quality for 2025.

Total Emissions and Intensity Metrics

Total tCO2e	tCO2e per Employee
50.45	1.03 Number of employees - 49

Emissions By Scope

Note: Due to rounding, small variations may occur in the calculated figures.

Carbon Reduction Plan

Executive Summary

When we are looking at projects for carbon reduction and improvements to carbon and financial operations, we look at three key areas:

Capital Projects – Projects where new systems, equipment or technology are purchased and capitalised as a business asset to help reduce cost and carbon, e.g., solar power.

Procurement Projects – Projects where improving current supplier practices or changing suppliers or items purchased will improve cost or carbon performance.

Behavioural & Process Projects – Projects where changing the behaviour of staff within a company through education, awareness or involvement results in indirect cost and carbon improvements.

The Plan

PHP is continually improving its long-term strategic plan. One element of this plan is to demonstrate how the business will meet its Environmental, Social and Governance (ESG) obligations and the needs and wishes of its stakeholders.

A fundamental part of developing such a plan is gathering evidence with which to inform decision-making and direct future strategy. This project is part of that evidence-gathering process.

The results from this work will assist PHP to optimise sustainability, minimise emissions and maintain climate-related concerns as a core element of their strategic plans in the future.

A key focus in 2026 will be continuing to improve the data quality, both internal and from suppliers, and working with our supply chain to better understand our Scope 3 Category 4 & Scope 3 Category 9 emissions.

Emissions reduction targets

In order to continue our progress to achieving Net Zero, we have adopted the carbon reduction targets as indicated below.

The graphs below plot the reduction, based on the emissions detailed in this document, to meet the Net Zero target year of 2050. We have modelled it on the expectation that, as carbon reduction technology improves and can be adopted by the business, the percentage reduction each year will increase, and then, as the applicable new carbon reduction technology is adopted, the percentage reduction will decline.

This graph reflects the carbon reduction required to meet the Net Zero target date of 2050, based on the tCO2e in the baseline year. This will be updated in future years to reflect the actual reduction.

Emissions By Scope

2025 Delivered and Ongoing Projects

Capital Projects	Projected Annual Carbon Savings
Ongoing Digital Prescribing & Paperless Operations Increased use of electronic prescribing, digital records, and IT systems to minimise paper use and physical transport of prescriptions.	PHP have digitised their process but physical prescriptions are still produced within the supply chain. When the end-to-end process is digitised the carbon savings will be calculated.
Ongoing Process Automation and IT Optimisation Automation of auditing, reporting, and operational workflows to reduce rework, printing, and travel (e.g. use of virtual audits).	~0.2–0.4 tCO2e per year

2026 Planned Projects

Capital Projects.	Projected Annual Carbon Savings
Office Move Ensure energy efficiency is a high priority in designing/specifying new office systems and layout.	No immediate savings available.
Solar Panels Implement solar panels on the new office site to increase sustainable emergency use.	No immediate savings available.
Electronic Vehicle (EV) Charging Points Implement EV charging points on the new office site to encourage staff to utilise EVs and reduce carbon emissions via staff travel.	No immediate savings available.
Procurement Projects	Projected Annual Carbon Savings
Green Electricity Tariff Investigate a move to a 100% renewable electricity tariff for office operations.	7.8 tCO2e per year (market-based reporting basis)
Supplier Engagement for Scope 3 Data Quality and Carbon Reduction Initiatives Formal engagement with key suppliers to improve upstream transport & logistics data and to understand their carbon reduction plans, e.g. transition to EV or hybrid vehicles.	No immediate reduction. Enables inclusion of excluded data

General Sustainability Projects

Delivered and Ongoing Projects	2026 Planned Projects
Delivered Biodegradable Packaging Increased use of biodegradable packaging for deliveries, to reduce environmental pollution.	Recycling Increase the number of recycling bins on premises and conduct training on correct use.

Key Definitions

Baseline Emissions - Baseline emissions are the recorded greenhouse gases produced by an organisation for the year indicated prior to the introduction of any strategies to reduce emissions. Baseline emissions act as the reference point against which future emissions reduction can be measured.

Corporate Value Chain Standard - The GHG Protocol Corporate Value Chain (Scope 3) Standard is a Greenhouse Gas (GHG) Protocol standard that provides a globally recognised framework for organisations to measure, manage, and reduce indirect (Scope 3) emissions across their entire value chain.

ESG - ESG (Environmental, Social and Governance) is a framework used to assess how responsibly an organisation manages its environmental impact, social relationships, and corporate governance practices.

GHG Reporting ProtocoL - The GHG Protocol Reporting Protocol is a globally recognised standard that provides organisations with a consistent framework to measure, report, and manage greenhouse gas emissions across their operations and value chain.

PPN 006 - PPN 006 is a UK Government procurement policy that requires suppliers bidding for major public contracts to demonstrate a credible carbon reduction plan aligned with the UK’s net-zero targets.

SECR - SECR (Streamlined Energy and Carbon Reporting) is a UK reporting framework that requires qualifying organisations to disclose their energy use, greenhouse gas emissions, and related efficiency actions within their annual reports.

tCO2e - tCO₂e (tonnes of carbon dioxide equivalent) is a standard unit used to compare and aggregate the climate impact of different greenhouse gases by expressing them as an equivalent amount of CO₂ based on their global warming potential.

References

World Resources Institute & World Business Council for Sustainable Development. (2011). Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Washington, DC: Greenhouse Gas Protocol (GHG Protocol).

Department for Energy Security and Net Zero & Department for Business, Energy & Industrial Strategy. (2025). Government Conversion Factors for Company Reporting of Greenhouse Gas Emissions: Greenhouse Gas Reporting: Conversion Factors 2025. UK Government.

World Resources Institute & World Business Council for Sustainable Development. (revised edition). GHG Protocol Corporate Accounting and Reporting Standard. Washington, DC: Greenhouse Gas Protocol.

Cabinet Office. (2025). Procurement Policy Note 006: Taking account of Carbon Reduction Plans in the procurement of major government contracts (Updated February 2025). UK Government Guidance.

Department for Energy Security and Net Zero, Department for Environment, Food & Rural Affairs & Department for Business, Energy & Industrial Strategy. (2013, last updated March 2019). Environmental Reporting Guidelines: Including Mandatory Greenhouse Gas Emissions Reporting Guidance (Ref: PB13944). UK Government.