The James Mercer Group is committed to reducing its environmental impact and contributing to the UK’s transition toward a low-carbon economy. As part of this commitment, the organisation has developed this Carbon Reduction Plan in accordance with the requirements of PPN 06/21: Taking Account of Carbon Reduction Plans in the Procurement of Major Government Contracts.
This Carbon Reduction Plan (CRP) has been prepared in accordance with the requirements of PPN 06/21 and aligned guidance. It presents the organisational boundary, methodology, emissions inventory, data quality assessment, inclusions and exclusions, and stakeholder responsibilities for The James Mercer Group for the reporting year 1 January 2025 – 31 December 2025.
Organisational Boundary & Methodology
Organisational Boundary
The James Mercer Group reports its greenhouse gas emissions under the operational control approach. All operations where the organisation has operational control are included. Where operations consume energy on sites not owned or controlled by the organisation, these emissions are excluded in line with PPN 06/21 requirements.
The reporting period covered is 01/01/2025 – 31/12/2025.
Methodology
The organisation follows the Greenhouse Gas Protocol Corporate Standard and uses DESNZ GHG Conversion Factors for all relevant activity data. The methodology covers Scope 1, 2, and certain Scope 3 categories where sufficient data exists.
Scope 1 & Scope 2 Emissions
Scope 1 – Stationary Combustion
Emissions from natural gas use calculated using DESNZ factors.
• Activity data: 112,555.2 kWh
• Emission factor: 0.18296 kgCO2e/kWh
Scope 1 – Mobile Combustion
Emissions from petrol and diesel fleet vehicles.
• Diesel: 130,164 L × 2.57082 kgCO2e/L
• Petrol: 1,136.18 L × 2.06916 kgCO2e/L
Scope 1 – Fugitive Emissions
No leaks were reported during the reporting period. Annual checks are undertaken.
Scope 2 – Purchased Electricity (Location Based)
Electricity emissions calculated using 62959.2 kWhs x 0.177 kgCO2e/kWh.
Scope 2 – Purchased Electricity (Market Based)
Electricity is procured on a REGO-backed British Gas Zero Carbon tariff, resulting in 0 kgCO2e.
Scope 3 – Upstream Transport & Waste
Scope 3 – Upstream Transportation and Distribution
The James Mercer Group will expand data collection processes to facilitate reporting emissions for this category moving forward as part of our continuous development.
Scope 3 – Waste
Waste emissions calculated based on tonnage and disposal routes using the following DESNZ factors.
It has been assumed that all waste where not specified by supplier has been transported to landfill. As the James Mercer Group has enacted a new waste supplier policy that all suppliers must provide specific information on waste processing and transport, we would expect to see a reduction in this figure moving forward.
| Waste Type | Disposal Route | Factor |
| Aggregates | Landfill | 1.26338 kgCO2e/t |
| Construction metals | Landfill | 1.26435 kgCO2e/t |
| Paper and Board | Landfill | 1164.4894 kgCO2e/t |
| Average Construction | — | 1.00835 kgCO2e/t |
| Scrap Metal / WEEE | Landfill & WEEE | 8.98311 kgCO2e/t |
| Incineration | w/ Energy Recovery | 4.68568 kgCO2e/t |
| Plasterboard | Landfill | 71.95 kgCO2e/t |
| Wood | Landfill | 925.34348 kgCO2e/t |
Scope 3 – Downstream T&D & Employee Commuting
Scope 3 – Downstream Transportation and Distribution
Currently the James Mercer Group does not have sufficient information to support reporting emissions for this category, as part of our ongoing and continuous development we aim to increase our data collection processes with couriers and suppliers likely involved in our downstream T&D emissions chain.
Scope 3 – Employee Commuting
Commuting emissions calculated from weekly mileage and emission factors, based on 48 working weeks. The following table outlines how employee commuting emissions have been calculated.
| Transport Type | Carbon Factor | kgCO2e | Miles per year | Notes |
| Bus | 0.064529398 | 43.36375566 | 672 | Carbon Factor is based on per passenger mile |
| Diesel Car | 0.27849 | 28663.97314 | 102926.4 | per mile (average diesel car) DESNZ |
| Diesel Hybrid Car PHEV | 0.16834 | 2020.08 | 12000 | per mile (average PHEV car) DESNZ |
| Diesel Car Large | 0.33808 | 486.8352 | 1440 | Truck 2.3 L |
| Hybrid | 0.20639 | 4620.494208 | 22387.2 | All other Hybrids |
| EV | 0.06512 | 3684.02 | 56572.8 | All ‘Electric’ and EV |
| Petrol | 0.26187 | 10903.00982 | 43651.2 | All other Petrols |
| MHEV | 0.178 | 527.92992 | 720 | |
| Total kgCO2e | 50949.69 | |||
| tCO2e | 50.95 |
Emissions Inventory Results 2025
The total reported emissions for the year 2025 are summarised below (tCO2e):
| Emissions Scope & Category | tCO2e | Percentage (%) |
| Scope 1 – Stationary emissions | 20.5931 | 4.59% |
| Scope 1 – Fugitive emissions | 0 | 0.00% |
| Scope 1 – Mobile emissions | 345.8894 | 77.04% |
| Scope 2 – Purchased Electricity – Market Based | 0 | 0.00% |
| Scope 2 – Purchased Electricity – Location Based | 11.14378 | 2.48% |
| Scope 3 – Category 4 – Upstream T&D | Not Reported | 0.00% |
| Scope 3 – Category 5 – Waste Generated in Operations | 20.59 | 4.59% |
| Scope 3 – Category 6 – Business Travel | Not Reported | 0.00% |
| Scope 3 – Category 7 – Employee Commuting | 50.77 | 11.31% |
| Scope 3 – Category 9 – Downstream T&D | Not Reported | 0.00% |
Uncertainty Assessment
Uncertainty has been assessed across all emissions categories by considering the quality, completeness, and reliability of the underlying data, as well as any methodological limitations associated with calculation approaches.
This includes reviewing the consistency of activity data provided, the level of supplier detail available, and any assumptions required where information was missing or incomplete.
Each emissions source was assigned an uncertainty rating to reflect potential variability in the results, helping to highlight where future improvements in data collection, monitoring, or reporting processes would most effectively enhance accuracy and confidence in the overall GHG inventory.
| Data Type | Uncertainty Level (1-5) | Reason for Uncertainty | Mitigation Measure | Potential Impact |
| Scope 1 – Stationary emissions | 1 | Monthly gas bills were provided however, sub Metering would provide more accuracy. | Install a gas sub-meter at head office | 1% |
| Scope 1 – Mobile emissions | 3 | We have only been provided with a total number of litres for both petrol and diesel. | Provide weekly breakdowns of fuel per vehicle | 3% |
| Scope 1 – Fugitive emissions | 1 | Due to the nature of the work the James Mercer Group conducts we are confident in this figure | – | 1% |
| Scope 2 – Purchased Electricity (LB) | 1 | Consumption taken from verified monthly bills, HHD would provide greater insight. | Location based emissions have been reported to show the real impact of electricity consumed. | 1% |
| Scope 2 – Purchased Electricity (MB) | 1 | Consumption taken from verified monthly bills, HHD would provide greater insight. | WTT & T&D emissions not reported under PPN 06/21 however would have a material impact on overall carbon emissions | 1% |
| Scope 3 – Upstream T&D | 5 | No emissions reported in this category as no relevant data has been provided. | It is likely that upon completion of a full GHG inventory covering all 15 categories of Scope 3 emissions that this data will be collected | 5% |
| Scope 3 – Waste Generated in Operations | 3 | Most waste collection suppliers do not provide specific breakdowns. Current data collection is good though | Collect supplier specific data, also engage with suppliers as to their carbon reduction plans aim for a 3rd party verified carbon factor | 3% |
| Scope 3 – Business Travel | 5 | It is likely that business travel miles are covered in employee commuting and scope 1 emissions. No data on hotel stays etc. | It is possible that the James Mercer Group does not incur any business travel emissions, but this is highly unlikely. | 10% |
| Scope 3 – Employee Commuting | 3 | The details around frequency of travel could be improved along with more vehicle specific information where possible. | e-mission ltd have assumed that all staff listed on the employee commuting datasheet work 48 weeks per year. | 3% |
| Scope 3 – Downstream T&D | 5 | No emissions reported in this category as no relevant data has been provided. | It is likely that upon completion of a full GHG inventory covering all 15 categories of Scope 3 emissions that this data will be collected | 5% |
Summary of GHG Emissions & Reduction Strategies
The 2025 emissions inventory shows that Scope 1 mobile emissions dominate the carbon footprint produced under PPN 06/21, followed by Scope 2 electricity (location-based) and Scope 3 waste and commuting. The total reported emissions equal 400.15 tCO₂e, with the majority coming from vehicle fuel consumption.
Below is a breakdown of the most material sources and recommended carbon-reduction strategies aligned with best-practice decarbonisation activities for your sector (mechanical and building services engineering).
1. Scope 1 Emissions (Primary Focus Area)
1.1 Fleet Fuel Consumption (Diesel & Petrol Vehicles)
This is your single largest emission source, totalling 345.89 tCO₂e around 86% of all emissions.
| Transition to Electric Vehicles (EVs) & Plug-in Hybrids
• Prioritise replacing high-mileage diesel vans first, as diesel makes up the vast majority of your mobile emissions. • Consider a phased EV procurement plan that aligns with lease renewal cycles or CAPEX planning. • Engage with manufacturers offering commercial EVs with suitable payloads. |
Install Smart Charging Infrastructure
• Office-based overnight charging reduces cost and grid carbon intensity. • Explore on-site solar PV to supply some charging demand. |
| Introduce Telematics & Fuel Efficiency Monitoring
• Capture vehicle-specific fuel consumption to replace “annual totals,” improving your data quality rating and giving insights into driving behaviour. • Identify high-consumption vehicles or routes that could be electrified first. |
Driver Training & Route Optimisation
• Fuel-efficient driving courses typically reduce mileage emissions by 5–10%. • Use route optimisation tools to consolidate journeys. |
Scope 2 & Scope 3 Reduction Strategies
2. Scope 2 (Electricity – Location Based)
Although market-based emissions are 0 tCO₂e under your REGO-backed tariff, location-based emissions still contribute 11.14 tCO₂e.
Recommended Reduction Activities
• Investigate potential for installing solar PV to reduce kWh demand from the grid.
• Increase use of sub-metering which helps track consumption by process (e.g., warehouse vs. offices).
• Enables targeted energy-reduction projects where consumption is highest.
3. Scope 3 Emissions (Waste & Commuting)
3.1 Waste in Operations (20.59 tCO₂e)
Waste contributes a moderate share of emissions, particularly from landfill assumptions used where supplier breakdowns weren’t available.
• Reduce reliance on landfill by working with Fresh Start Waste and your other providers to increase recycling rates.
• Use waste-specific carbon factors where suppliers can provide downstream processing data.
• Request Detailed Waste Processing Certificates. This would improve accuracy and lower emissions by avoiding default landfill factors.
3.2 Employee Commuting (1.93 tCO₂e)
A minor but still relevant emission category.
• Introduce a salary-sacrifice EV scheme for employees.
• Provide secure bike storage and cycle-to-work incentives.
• Encourage car-sharing for those travelling similar routes.
• Improve data quality by collecting more granular commuting information.
4. Additional Opportunities (Medium Term)
• Engage supply chain on Category 4 & 9 Scope 3 emissions currently unreported due to lack of supplier data. Engagement will eventually be needed to comply with broader net-zero standards.
• Implement quarterly emissions reporting.
• Ensure future business travel and logistics emissions are captured.
Summary of Highlights and Priorities
The following table outlines the recommended priority order for carbon reduction action across The James Mercer Group’s emissions profile.
| Priority Level | Emission Source | Justification | Recommended Action |
| 1 – Highest | Scope 1 Mobile (Diesel/Petrol Fleet) | 86% of total emissions | Transition to EVs, telematics, route optimisation |
| 2 – High | Scope 2 Electricity (LB) | Strong potential for energy savings | Efficiency upgrades, sub-metering, solar PV |
| 3 – Medium | Scope 3 Waste | Landfill factors inflate emissions | Improve waste segregation, request processing detail. A new waste supplier policy in in place to facilitate improved data. |
| 4 – Low/Medium | Scope 3 Commuting | Small but manageable source | Encourage low-carbon commuting, improve data |
| 5 – Future Development | Unreported Scope 3 Categories | Required for fuller GHG accounting | Improve supply chain data capture |
Key Figures
• 449.16 tCO₂e: Total reported emissions for 2025.
• 86% Scope 1 Mobile: Share of total emissions from fleet fuel consumption.
• 0 tCO₂e Market-Based Scope 2: tCO₂e under the REGO-backed Zero Carbon tariff.
• 48 Working Weeks: Assumed for employee commuting calculations.
Relevant Stakeholders Involved
| Name | Role | Department/Organisation | Responsibility in GHG Inventory |
| Andrew Moxham | Commissioned the Carbon Reduction Plan and facilitated the passage of data | Director | Collecting data internally and Providing Data to e-mission Ltd. |
| Paul Moxham | Commissioned the Carbon Reduction Plan and facilitated the passage of data | Director | Collecting data internally and Providing Data to e-mission Ltd. |
| Chris Hall | Directly provided data to the consultant and confirmed new waste supplier requirements | Stores Manager | Collecting data internally and Providing Data to e-mission Ltd. |
| Marcus Maddock | Carbon Accountant at e-mission ltd who has produced the CRP in line with PPN 06/21 | Consultant / e-mission ltd | Undertaking carbon emissions calculations and extrapolating data where required to complete a GHG inventory required by PPN 06/21 |
| Adam Stone | Energy Consultant at e-mission who assisted with the internal QA of the report | Consultant / e-mission ltd | Internal QA process. |
e-mission value the trust the James Mercer Group has placed in us and wish to continue this productive relationship for years to come. e-mission can provide initial support to help the James Mercer Group start reducing fleet-related emissions in a practical and achievable way. As your fleet makes up the majority of Scope 1 emissions, even small steps can have a meaningful impact.
In the first instance, e-mission can assist by:
• Identifying suitable vehicles for replacement with electric alternatives, based on mileage, duty cycles, and operational requirements.
• Reviewing current fuel use to highlight quick-win opportunities for efficiency improvements.
• Advising on the installation of EV chargers, including helping you understand what type of chargers you may need and where they could be located.
• Offering general guidance on early-stage fleet transition planning, without requiring a full strategic overhaul upfront.
This light-touch support is designed to help you confidently start the transition toward lower-emission vehicles at a pace that suits your operational needs.
For any questions or queries please contact Marcus Maddock.
**It should be noted that this report has not been verified by a 3rd party and as such there may be inaccuracies.