Carbon Reduction Plan

1. Commitment to Net Zero

Smarter Society has already achieved Net Zero greenhouse gas emissions across its UK operations through a combination of low-carbon operating practices and verified carbon offsetting. As a registered B-Corp, we have been rigorously audited and successfully achieved registration, whihc includes a full review of all environmental practises and carbon generating activities.

We recognise that achieving Net Zero through offsetting is not an endpoint but part of a wider commitment to continual emissions reduction. Our approach therefore prioritises avoiding and reducing emissions first, with offsetting used to address residual emissions that cannot currently be eliminated.

Smarter Society commits to:

• Maintaining Net Zero status annually
• Reducing gross (unoffset) emissions year on year
• Transparently reporting emissions and offsetting activity

This approach ensures environmental integrity while supporting high-quality, national public sector delivery.

2. Baseline Emissions and Net Zero Status
Baseline Year

2023/24

Gross Emissions (Before Offsetting)
Emissions Source tCO₂e
Scope 1 – Direct emissions 0
Scope 2 – Purchased electricity 3
Scope 3 – Business travel, commuting, home working, procurement 21
Total Gross Emissions 24 tCO₂e
Offsetting and Net Zero Position

Smarter Society offsets 100% of residual emissions annually using verified carbon offset schemes, resulting in:

Metric tCO₂e
Total gross emissions 24
Carbon offsets applied -24
Net emissions 0 (Net Zero)

Offsets are selected to meet recognised standards and are reviewed annually to ensure continued credibility and alignment with best practice.

3. Carbon Reduction Hierarchy

Smarter Society follows a clear carbon reduction hierarchy, aligned with Government guidance:

• Avoid emissions where possible
• Reduce emissions through operational efficiency
• Offset only residual, unavoidable emissions

This hierarchy underpins both our internal operations and the services we design and deliver for public sector clients.

4. Ongoing Emissions Reduction Strategy (Beyond Offsetting)

While already Net Zero, Smarter Society is committed to reducing its gross emissions footprint, ensuring that offset reliance decreases over time.

Planned actions include:

Travel and Delivery

• Continued default to remote and hybrid delivery
• Further reduction in business travel through digital-first engagement
• Carbon-aware travel decision-making for essential in-person activity

Digital Operations

• Expansion of digital diagnostics, CRM-driven workflows and online learning
• Reduction in physical materials, venues and printed outputs
• Optimisation of cloud systems to reduce data inefficiencies

Supply Chain and Procurement

• Preference for suppliers with Net Zero or carbon reduction commitments
• UK-based sourcing where possible to reduce transport emissions
• Environmental considerations embedded into supplier onboarding – supplier charter

Measurement and Governance

• Annual review of gross emissions by scope
• Continuous improvement in Scope 3 data capture
• Senior management oversight of emissions and offset strategy

5. Governance and Assurance

Responsibility for maintaining Net Zero status and driving further emissions reduction sits with the Senior Management Team, with operational oversight by the Programme Director and Operations Lead.

Carbon performance is:

• Reviewed annually
• Reported internally
• Made available to contracting authorities where required

This ensures Smarter Society’s Net Zero position is robust, transparent and credible.

6. Declaration

Smarter Society confirms that it:

• Has achieved Net Zero emissions through verified offsetting
• Is actively reducing gross emissions year on year
• Will maintain Net Zero status throughout the life of public sector contracts

Signed on behalf of Smarter Society

Name: Geoff Baxter
Role: Managing Director
Date: 05/09/2025