Carbon Reduction Plan

Hand and Millar Management Consulting LLP is committed to achieving Net Zero emissions by 2050.

As Hand and Millar Management Consulting LLP owns and controls the full extent of its business operations, all parts of Hand and Millar Management Consulting LLP fall within the scope of this Carbon Reduction Plan.

Baseline Year: 01/01/2025 - 31/12/2025

Hand and Millar Management Consulting LLP’s baseline reporting year is 2025 as it is the first year in which the company measured its emissions in order to execute a Carbon Reduction Plan for future years, with the goal of emitting net zero carbon by 2050 at the latest.

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.

Calculations for Scope 3 included emissions from the following sources:

Upstream transportation and distribution (0 tCO2e)
Waste generated in operations (0.339 tCO2e)
Business travel (0.217 tCO2e)
Employee commuting (1.625 tCO2e)
Employee home working (2.734 tCO2e)
Downstream transportation and distribution (0 tCO2e)

Emissions for the baseline year were calculated using the Department for Energy Security and Net Zero’s condensed conversion factors for 2024 (https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2024).

Scope 1 Emissions --- 0 tCO2e

Scope 2 Emissions --- 3.075 tCO2e

Scope 3 Emissions --- 4.915 tCO2e

Total Emissions --- 7.989 tCO2e

Current Year: 01/01/2026 - 31/12/2026

Hand and Millar Management Consulting LLP is a hybrid-working company with rented business premises. It has no company vehicles which would use electricity, gas, or petrol, or waste disposal or recycling services. Hand and Millar Management Consulting LLP’s GHG emissions derive from electricity consumed at the business premises and employee and contractor commuting and business travel.

Calculations for Scope 3 include emissions from the following sources and others:

Upstream transportation and distribution (0 tCO2e)
Waste generated in operations (0.339 tCO2e)
Business travel (0.152 tCO2e)
Employee commuting (5.033 tCO2e)
Employee home working (2.178 tCO2e)
Downstream transportation and distribution (0 tCO2e)

Emissions for the current year were calculated using the Department for Energy Security and Net Zero’s condensed conversion factors for 2025 (https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2025).

Current year emissions have risen in comparison to baseline year emissions as a result of the on-site working requirements of our clients. In the baseline year, most Hand and Millar staff worked primarily from home. In the current year, many of our client contracts require our staff to work 2-3 days per week on sites not well served by public transportation. Most employee commuting is by car, with the shortest round-trip commute being 30km and the longest 184km. Employee commuting emissions have therefore quadrupled against the baseline year.

Scope 1 Emissions --- 0 tCO2e

Scope 2 Emissions --- 1.770 tCO2e

Scope 3 Emissions --- 7.312 tCO2e

Total Emissions --- 9.082 tCO2e

Emissions reduction targets

In order to continue our progress to achieving Net Zero, we have adopted the following carbon reduction target.

We project that carbon emissions will decrease over the next five years to 8.0 tCO2e by 2028. This is a reduction of 11% on current year emissions.

Completed carbon reduction initiatives

The following environmental management measures and projects have been completed or implemented since the 2025 baseline year. The carbon emission reduction achieved by these schemes equates to 1.304 tCO2e in Scope 2 emissions, a 42% reduction against the 2025 baseline, and these measures will be in effect when performing any contract.

Hand and Millar Management Consulting LLP has implemented policies to reduce waste and emissions including:

Reduction in use of office space (and thus utilities used).
Paperless office.
Energy-saving practices such as switching off devices rather than leaving on standby, reduction in usage of heating/air conditioning, improved recycling practices.
Emissions from travel to client sites are reported on in regular client contract review meetings to encourage client support of remote working and emissions minimisation.
Travel for internal corporate purposes is strictly limited and requires prior business approval.
Travel to client sites must be by public transport where possible.
Accommodation for business travel must be booked at hotels with measurable and ambitious net-zero commitments.
All employees must use one of their two volunteer days per annum to undertake environmental, sustainability, or ecological support volunteering.

Future carbon reduction initiatives

Carbon offset. In the current reporting year, Hand and Millar Management Consulting LLP will offset 100% of its calculated carbon emissions in verified carbon offsetting projects through the Carbon Club, operated by Forest Carbon.

In the future we hope to implement further measures including:

Certification against ISO 14001. This is under consideration by the company and is being assessed via our Quality Management System to determine if it is right and proportionate for a business of our size and turnover.

Declaration and sign-off

This Carbon Reduction Plan has been completed in accordance with PPN 006 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 use 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 (where required), 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 Partners in line with Hand and Millar Management Consulting LLP’s quality management system.

Signatories:

Robin Hand, Partner

Jonathan Millar, Partner

Date: 06 January 2026

Last updated: 22 January 2026