Net Zero Carbon – What it is and how to Achieve it
Sustainable Business Network, 5 Nov 2021

SBN –Carbon Footprint Ltd© Carbon Footprint Ltd 2021

Net Zero Carbon - Agenda

•
•
•
•
•

SBN –Carbon Footprint Ltd

COP 26, Legal & Market Update - Dr Wendy Buckley, Chair SBN North Hants
Net Zero Carbon – What is it and How to do it – John Buckley , Carbon
Footprint Ltd
Case Study– Candice Oosthuizen & Phil Gillespie, Tuskerdirect Ltd
Panel Discussion
Close© Carbon Footprint Ltd 2021

Legislation & Market Trends
Dr Wendy Buckley
Carbon Footprint Ltd
01256 592599
wendy.buckley@carbonfootprint.com

How successful will COP 26 be?

SBN –Carbon Footprint Ltd© Carbon Footprint Ltd 2021

SBN –Carbon Footprint Ltd

Images courtesy of Andrew Parsons, UNFCCC, GETTY Images and the BBC© Carbon Footprint Ltd 2021

SBN –Carbon Footprint Ltd

Images courtesy of the BBC and ZeroAvia© Carbon Footprint Ltd 2021

SBN –Carbon Footprint Ltd

Images courtesy of The Guardian and BBC© Carbon Footprint Ltd 2021

Government’s Net Zero Strategy – Broadly
welcomed – even by Climate Change Committee“The Net Zero Strategy is a genuine step forward”
Key Goals• Decarbonised grid by 2035
• More offshore wind, low-carbon hydrogen, carbon capture,heat pumps, energy efficiency, tree planting … over the next 15 years.
• Scaling up private investment

Still some strategic gaps…
• Plans for emissions from agriculture unclear• Clearer plans for improving home energy efficiency are needed• Insufficient action on public engagement• Not enough emphasis on reducing demand for high-carbon activities (diet changes,
reduction in aviation growth, policies for reducing travel demand)• Unclear how the Treasury will use the tax system to support transition to Net Zero
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Net Zero Carbon - Not just a Target …But a Publicly
Available Plan
• Procurement Policy Note/0621 – UK Government requirement for Net Zero Carbon
Procurement– implemented in September 2021

• ‘To be mandated’ for large businesses from 2023 - COP26

https://youtu.be/m5xIvtYOKNM
SBN –Carbon Footprint Ltd© Carbon Footprint Ltd 2021

Strengthening the Energy Savings Opportunity Scheme(ESOS) – Consultation closed – results awaited
Aim: improve the uptake of energy efficiency measures and increase benefits forbusinesses.
Looked at:• Improved audit quality through standardisation of reporting requirements• Inclusion of net zero carbon element to audits• Requiring public disclosure of high-level recommendations
Plus…
• Extending the scope to include medium sized businesses• Mandating action on audit recommendations

SBN –Carbon Footprint Ltd© Carbon Footprint Ltd 2021

Pre COP26 – the G20 Met• G20 Meet Highlights– Agreement to limit rise to 1.5oC and to reach Net Zero by 2050
– Target for protecting and conserving 30% of land/oceans by 2030
– Global goal to plant 1 trillion trees by 2030
– Commitment to ending international public finance for new unabated coal
power generation by the end of 2021.

SBN –Carbon Footprint Ltd

Image courtesy of G20© Carbon Footprint Ltd 2021

COP26 – What are the goals & how are they
doing?
1. Finalise Paris Agreement rulebook
2. Agree finance for renewables
3. Commitment to phase out coal and coal power stations - >40 countries – but not
US, India, China, India , Australia
4. Expand the adaptation of EVs & sustainable transport
5. Halt deforestation – 100+ leaders have committed to halting and reversing by 2030.
Backed by £14 billion in public and private funding.
6. Develop robust resilience plans
7. Scale up climate finance – Mark Carney’s big idea GFANZ
8. Improve collaboration between public & private sector
Plus…
• India’s Net Zero target by 2070
• Pledge to cut Methane (CH4) emissions 30% by 2030
Image - UN
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This is the COP 26 Timetable

Presidency Programme - UN Climate Change Conference (COP26) at the SEC – Glasgow 2021 (ukcop26.org)

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COP 26 Live-feeds & webcasts are free to view

UNFCCC - COP26 (streamworld.de)

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The UK Government’s Green Claims Code provides
guidance on making reasonable environmental claims• Created by the CMA (Competition & Markets Authority) to ensure
green claims are genuine• Gives guidance to businesses– Helps comply with consumer protection law• Recommends specific, up-to-date and clear phrasing of allenvironmental claims to consumers

Image – UK Gov
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Environmental Bill Updated• Improved and strengthened Environment Bill (Oct 2021)• Amendments include:– Ministers will have power to introduce charges on all single-use items,
not just plastics – cutting waste & tackling throwaway culture – supports
circular economy– Better protection for ancient woodlands – review of National Planning
Policy Framework– More consultation under Town & County Planning Act– Requirements for conservation covenants to be executed as deeds –legally robust agreements• Also… new Soil Health Action Plan – preventing soil degradation + land
management adaptations• Environmental Bill expected to complete parliamentary stages soon!
Images - Defra
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References / Useful Links
What is Insulate Britain and what does it want? - BBC News
COP26: Greta Thunberg mobbed as activists gather in Glasgow - BBC News
Heat pumps: How much do they cost and how do they work? - BBC News
IATA - Net-Zero Carbon Emissions by 2050
Earthshot Prize
UK petrol prices predicted to hit record high within days | Petrol prices | The GuardianFirst Practical Zero Emission Aviation Powertrain | USA & UK | ZeroAvia
Government’s Net Zero Strategy is a major step forward, CCC says - Climate Change Committee(theccc.org.uk)
UK and India launch new grids initiative to deliver clean power to the world - GOV.UK (www.gov.uk)
Over 100 leaders make landmark pledge to end deforestation at COP26 - GOV.UK (www.gov.uk)
International Climate Council Network launches to support global climate action - Climate Change
Committee (theccc.org.uk)
Environment Bill strengthened to protect nature and tackle waste - Defra in the media (blog.gov.uk)
Carbon Footprint Ltd – YouTube
Green Claims Code – Check your environmental claims are genuine (campaign.gov.uk)
SBN –Carbon Footprint Ltd© Carbon Footprint Ltd 2021

Net Zero Carbon - Agenda

•
•
•
•
•

SBN –Carbon Footprint Ltd

COP 26, Legal & Market Update - Dr Wendy Buckley, Chair SBN North Hants
Net Zero Carbon – What is it and How to do it – John Buckley , Carbon
Footprint Ltd
Case Study– Candice Oosthuizen & Phil Gillespie, Tuskerdirect Ltd
Panel Discussion
Close© Carbon Footprint Ltd 2021

Getting to Net ZeroJohn BuckleyManaging Director
Carbon Footprint Ltd
john.buckley@carbonfootprint.com

Carbon Footprint Ltd

POLL: How well do you
understand what Net Zeromeans for your business ?

www.carbonfootprint.com© Carbon Footprint Ltd 2021

What is Net Zero?
Balance GHG Emissions with
GHG Removals

However, there is limited capacity for
Carbon Removal – so we need a massive
reduction in global emissions (around 90%).
Carbon Footprint Ltd

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Near and long term targets for the WorldTo be on track to limit Global Warming to 1.5 deg C• Long term target is to be Net Zero by 2050
• and half global emissions by 2030

Carbon Footprint Ltd

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It is vital that Businesses play their part
• Companies are directly responsible foraround 35% of Global Emissions (fromjust Scope 1&2)
• Taking into account Scope 3 as well thisrises to 85% of Global Emissions** According to Science Based Targets Initiative (SBTI)

Carbon Footprint Ltd

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Companies tend to measure and reportemissions by “Scopes”

Source: World Resource Institute’s (WRI’s) Greenhouse Gas Protocol
Carbon Footprint Ltd

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*Key Concept…!
Your Scope 2 and 3 is someone else's Scope 1& your Scope 1 is someone else’s Scope 3• Examples– An energy company that owns a power station• The emissions from the Power Station are their Scope 1 emissions• The emissions from the Power Station are also your Scope 2 emissions– You use external logistics / courier services to import and export goods• The emissions from the fuel uses in ships, lorries etc. are their Scope 1 emissions &also your Scope 3 emissions– An airline• The fuel used by the planes is part of their Scope 1 emissions & your Scope 3
emissions• If the whole world assessed their emissions and all accounted for all
items in all Scopes then there would be lots & lots of double counting…

Carbon Footprint Ltd

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Scope 3 challenges• Information and Data Collection• Emissions factors i.e. calculating the emissions• Limited Influence over Upstream and Downstream
activities for reducing emissions:– Supply Chain– Investments– Customers– Etc…

Carbon Footprint Ltd

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SBT – Net Zero Standard••••

Net Zero Standard Launched in October 2021
Designed for Corporates / Larger Companies (>500 staff)
Aim to get Corporates in line with the Paris Agreement
Companies need:– Near term 5-10 year targets to be inline with the 1.5 degree path way– Long term targets to reduce emissions to Net Zero by no later than 2050
– To reduce emissions by 90% or more for most companies (Land sector will bearound 80%)
– Remove carbon at the end through Ecosystem Sequestration or Direct Air Capture• There is a strong recommendation to take action “beyond value chain
mitigation” (e.g. offset your emissions), whilst on the path to Net Zero
• Verified Targets & Progress

Carbon Footprint Ltd

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Procurement Policy Note (PPN) 06/21• UK Gov Procurement Policy• Applicable to contracts >£5million per annum• Required from 30 Sept 2021
Companies need to have Carbon Reduction Plan :• Published on the their website• Show commitment to achieving Net Zero by 2050 (at the latest)• Details Greenhouse Gas emissions• A plan to meet Net Zero

Carbon Footprint Ltd

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New Announcement from COP26• All large UK companies to have a Net Zero plan from 2023 anddisclose it (expected to become law soon…)

Carbon Footprint Ltd

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5 things to consider when setting
Net Zero targets

1.
2.
3.
4.
5.

Passive Reductions
Market Based Reductions
Active Reductions
External Reductions (“beyond value chain” / “carbon offsetting”)
Carbon Removal

Carbon Footprint Ltd

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“Passive Reductions” will help you…
• Changes are happening in the world that will reduce your emissions• E.g. In the UK– End Sale or New Petrol & Diesel Cars by 2030
– Zero Carbon Electricity Grid by 2035
– End Sale of Petrol & Diesel HGVs >26 tonnes by 2040 (smaller ones by 2035)– Maybe coming soon… Pressure mounting to ban gas boiler sales (2033 UK
Official Climate Advisors)

Carbon Footprint Ltd

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Modelling your future emissions allows
you to set realistic targets
20.00

Total tCO2e per £million turnover

18.00
16.00
14.00
12.00
10.00
8.00

6.00
4.00
2.00

Passive Location-Based
Carbon Footprint Ltd

Active Location-Based

2050

2049

2048

2047

2046

2045

2044

2043

2042

2041

2040

2039

2038

2037

2036

2035

2034

2033

2032

2031

2030

2029

2028

2027

2026

2025

2024

2023

2022

2021

2020

0.00

SBT 1.5⁰C location-basedwww.carbonfootprint.com© Carbon Footprint Ltd 2021

Active Forecasted Emissions Breakdown to 2050
20.00
18.00

Total tCO2e per £million turnover

16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
2020

2025

2030

2035

2040

2045

2050

-2.00
Site electricity - Location-based

Site gas

Site diesel

Company car travel

Cash opt out car travel

Taxi travel

Rail travel

Ferry travel

Flights

Van travel and distribution

Lorry freight (owned)

Hire cars

Home-workers

EV Electricity - Location-based

Carbon Footprint Ltd

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The final part of Net Zero is to offset(or remove) the remaining emissions

Carbon Footprint Ltd

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What is carbon offsetting…
Help to finance projects around the world that reduce orremove emissions…
Supporting the solutions to climate change
1.
2.
3.

4.
5.
6.

Decarbonise the Electricity Grids World Wide
Decarbonise transportation (Cars, Vans, Buses, Lorries,
Trains, Planes, Ships etc.)
Stop deforestation (cause of 10% of global emissions –weare loosing the lungs of the planet)
Reduce emissions from food supply (agriculture, soils,
meet production)
Sequester / capture CO (e.g. plant billions of trees)
Become more efficient with Energy

Carbon Footprint Ltd

2

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International Standards• Projects are verified and audited independently• Look out for the main internationally recognised carbon
offsetting standards

Carbon Footprint Ltd

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Go Net Zero in your business by…

• Start measuring and rapidly reducing emissions– Include Scope 3 (upstream and downstream emissions) if they are material• Set ambitious targets (near and long term) – that also recognise“Passive Reductions”• Support carbon reduction projects around the world tocompensate for emissions you have already caused• You need to start now … the later you leave it the harder it will be

Carbon Footprint Ltd

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Thanks for your time!
John BuckleyManaging Director, Carbon Footprint Ltd
john.buckley@carbonfootprint.com

Carbon Footprint Ltd

www.carbonfootprint.com© Carbon Footprint Ltd 2021

Tusker’s Carbon
Reduction
Journey to Net
Zero Emissions

Presented by
Candice Oosthuizen
Head of Product
Phil Gillespie
Strategic & Commercial
Partnership Manager

Agenda1

2

About us

Our carbon
reduction
journey so far

3
Our ongoingcommitment

About us

UK Market Leaders insalary sacrifice car
schemes

We’re proudly Carbon Neutral.
Offset over 227k tailpipe emissionsof each car we put on the road.

We genuinely love our planet. We help
our customers and their employees
reduce their carbon footprint

Rapidly growing customer base of over
800 companies with more than
1 million employees

We’re part of the electric revolution.
We’re helping people shift the way
they’ve always thought about cars

Our salary sacrifice product is themost affordable way to drive a brandnew plug in hybrid / electric car

Our green credentials

Carbon neutral businesssince 2010

ISO14001 accredited
2013-2020

Green Apple Award winners(Environmental Best Practice)
14,15,16,17,19,21)

Recognised as a
Go Ultra Low
Company

Green World Ambassador(Environmental Best
Practice) 2018

Agenda1

2

3

About us

Our carbon
reduction
journey so far

An exiting
future ahead

Awareness of our impact on the environment, and smallchanges over time, has transformed the way we operate…

Baseline emissions

Green office site

First audit of carbon
footprint to identify andset baselines and areas
for improvement(2009/2010)

Zero waste to landfill.
100% renewable energy
tariff, on-site foodcomposting, cardboard
bailing & rainwater
harvesting (2013)

Ongoing process andpolicy changes

Ongoing behaviouralchanges

Sustainableprocurement, our car
fleet, monitoring ofpolicies, internal change
management, flexible
hybrid working policy

Turn it off, smarter energy
usage, remote meetings,
smart travel, material
resource consumption(paperless, recycling, bulk
buying), water use.

Our green office site is focused on sustainability
and employee wellbeingThrough annual appraisals, continuous review and enforcement of ourprocess, policy and behaviour changes, we’re on track to meet our net zero
emissions by 2022

Implementing original recommendations frombaseline target setting in 2009/10•

Moving to a Green Office Site and Green Energy
Electricity Tariff•

Annual carbon footprint appraisals and reviews•

Early adopters of EV’s and PHEV’s•

Company car policy updates as the range of EV’s
has increased•

Car charging infrastructure at head offices•

Remote meetings where possible (accelerated by
COVID-19)•

New flexible hybrid working policy pilot

tCO2e per £million turnover•

8.0

GHG Emissions Benchmarking

4.0

7.0

3.5

6.0

3.0

5.0

2.5

4.0

2.0

3.0

1.5

2.0

1.0

1.0

0.5

0.0

0.0

Tonnes of CO2e per £M turnover

Tonnes of CO2e per employee

tCO2e per employee

Key drivers behind our reduction strategy:To continue our progress to Net Zero, we’ve adopted the below
reduction targets. All emissions have been offset since the baseline
year, with the exception of downstream electric

Figure 1: Emissions forecasting including downstream leased vehicles

Figure 2: Corporate footprint target setting, excluding scope 3 downstream leased vehicles

We’re driving change across the UK by on average replacing 7 year oldpetrol / diesel cars. 71% of deliveries in 2021 will be pure EV’s or PHEVs,
jumping up to 84% in 2022
Average CO2 reductions on cars
taken through the scheme

Fuel mix of annual deliveries +projections to 2030

120

100%

100

80%

80

60%

60

40%

40

20%

20

0%

Sep-21

May-21

Jan-21

Sep-20May-20Jan-20

Sep-19

May-19Jan-19Sep-18May-18Jan-18

Sep-17May-17Jan-170
DieselDiesel HybridElectric

PetrolPetrol Hybrid

Plug in Hybrid

Agenda1

2

3

About us

Our carbon
reduction
journey so far

Our ongoingcommitment

Formalising our future targets to reaching net
zero…
1.

2.
3.
4.

5.
6.

Continued annual carbon footprint appraisals: most recent annual Carbon Footprint
appraisal included Scope 3 downstream leased vehicle fuel tailpipe emissions, and electricity used
to charge electric company cars. This will be used as our baseline year.
Target setting: exercise completed to reach 2030 Government targets of no new petrol anddiesel vehicles, and 2050 Net Zero target
Monitor and control hybrid working pilot: investigate carbon footprint of home workers andlook to include this in 2021/2022 carbon footprint appraisal. Offset emissions of home workers
Carbon offsetting: go further with carbon offsetting on all cars we put on the road by offsetting
EV emissions based on term, mileage and average emissions generated from the electricity used
to charge vehicles
Support more projects including a UK based project: shift from pure VCS offsetting projects
to UK Tree Planting and 50% renewable energy projects
Carbon negative: reviewing options of what else we can do to get to a carbon negative position
e.g. plant a tree for each car we deliver

Salary sacrifice,electric carsand Benefit in
KindThere have never been more reasons to go green.
Better Range

Better Running Costs

Better Choice

Better Charging

Many EVs with range of
200 to 300+ Miles.

Drive 10,000 miles onelectric for under £400!

25+ Manufacturers
releasing at least one
new EV in 2021

Average UK daily mileage
is just 21 miles

Free entry to ULEZ &Congestion zones

Rapid chargers candeliver 150 miles range<20 mins

Manufactures globallyare shifting focus toelectric

Better Savings

Better Innovation

Better for our Planet1%

In 20yrs. fuel efficiency
has barely changed.

ZERO Emissions means
great green credentials

The BMW i3 battery has
increased by 87% in 5 yrs.

Supports CSR & UK’s
ambition for carbon
neutrality

BiK in 2021
Clarity for 5 Yrs.
+ sustained Govt. Grants£300m Govt. investment
in UK charging
infrastructure

Better Looking

“We are in the middle of the biggest
revolution in motoring since Henry Ford’s
first production line started turning
back in 1913.”•

Jaguar to sell only EVs from 2025•

Volvo to sell only EVs from 2030•

VW confirms 70% of its sales will be EV by 2030•

Ford to sell only EVs in Europe by 2030
Source: BBC, 1 June 2021, https://www.bbc.co.uk/news/business-57253947© Tusker 201851

EV market is evolving at
phenomenal pace driven by
Government policy.
But does such a fast
evolving market bringinherent risks to
consumers?

© Tusker 2018

53

Over 50% of new car registrations are to employees accessing cars through employers so
the Government sought to incentivise consumers & give manufacturers confidence. Inturn this will help bring greener cars into the second hand market.

£30,000£30,000

2019-20 (%)

2020-21 (%)

2021-22 (%)

2022-25 (%)

N/A

16

0

1

2

1-50

>130

16

0

1

2

1-50

70-129

16

3

4

5

1-50

40-69

16

6

7

8

1-50

30-39

16

10

11

12

1-50

<30

16

12

13

14

51-54

19

13

14

15

55-59

19

14

15

16

60-64

19

15

16

17

65-69

19

16

17

18

70-74

19

17

18

19

0

16% BiK = £4800

1% BiK = £300

Employee pays Tax on the £4800

Employee pays tax on the £300

20% Tax = £80 monthly
Or
40% Tax = £160 monthly

20% Tax = £5 monthly
Or
40% Tax = £10 monthly

To April 2020

From 2021

Taxable % of P11D value

Electric
range(miles)CO2 (g/km)

Salary sacrifice provides a risk free, affordable, fixed cost
way tovalue
accesszero
and ultra-low
emissionandvehicles.
Added
for
Employees– fuel/chargego!

Maintenance &servicing including
all tyres

Breakdown &Recovery

Annual Road
Fund Licence

Accident
Management

Fully compinsurance. Businesscover. Additional
Drivers

Annual driver
licence check

Car Salary Sacrifice explained
EMPLOYER
Tusker funds the car and leases it to the employer.
Employee signs a binding back to back agreement taking on the obligations of the arrangement.

EMPLOYEEReduces gross salary and saves tax & National Insurance contributions
The car is a taxable benefit so employee pays tax on the benefit in kind

Lowest emissions = highest savings!

Zero & Ultra Low Emission Vehicles

Carbonfree*

Employee: Tax & NI savings, manufacturer discounts, fleet savings & VAT savings
Employer: Class 1 NIC savings* Tusker offset 100% of all tailpipe emissions

How salary sacrifice compares to an equivalent
personal lease arrangement.
Example Personal Lease

SalaryPCH
incl.Sacrifice
deposit: car is equivalent of saving£541£21,150

Insurance:
Maintenance & Servicing:Tyres:
European Breakdown Cover:Audi Q4 e-tron 35 55kWh 170 Sport

Retail: £40,695

£60
£40
£15
£5

Gross Salary *Total monthly
cost

£661

Monthly Salary Sacrifice:£654

Tax Saved:
NI Saved:

-£262
-£13

Tax payable (Benefit in kind):+£14*

Net monthly cost

£393

Saving per month = £256

£12,331 Saving**

over 48 months© Tusker 2020

* Example Oct 2021 High rate tax payer - 48 months – 10k miles p.a. Postcode DY12 - 2021 Tax year ** allows for BiK increases

57

Align ESG with benefits
strategy, giving employees theopportunity experience thenext generation of green cars.
Benefit from full manufacturer discounts and the highest
tax efficiencies. Take a risk free, first step into the next
generation of cars with no deposits, no depreciation
and all inclusive fixed cost motoring.

Questions

Thanks to …

SBN –Carbon Footprint Ltd© Carbon Footprint Ltd 2021