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EY UK LLP carbon footprint

See a full data summary of our  Scopes 1, 2 and 3 emission data (PDF).

This report covers the total emissions of Ernst & Young LLP ('EY UK'), which is a limited liability partnership incorporated under English Law with registered number OC300001 and is a member firm of Ernst & Young Global Limited. Registered office and principal place of business: 1 More London Place, London SE1 2AF.

Reporting period 

The data in this report covers the period 01/07/23 to 28/06/24. Each emissions reporting year period corresponds with the EY financial reporting year. FY20 was the first year we reported our emissions using the EY LLP legal entity financial scope. See 'Organisational boundary' section notes for further information.

Reasons for changes in emissions 

In FY24, our total gross scope 1, 2 and 3 emissions decreased by approximately 12% compared to the previous year. The material influences on this performance were as follows:

Following a significant increase in business travel activity in FY23 compared to the prior year (with no pandemic-related travel restrictions during the full reporting period), FY24 has subsequently seen a reduction in business air travel in particular when compared to FY23. We believe this is in part related to global economic conditions, but also a result of a drive to cut air travel being a key element of the UK Net Zero Strategy.

A series of practical measures have provided a focus on emissions reduction and helped cut business air travel activity. Amongst these were the inclusion of EY UK emissions reduction targets in the overall performance review, allocation of internal air travel 'carbon budgets' to all business functions and measurement and monitoring of performance by our UK Environmental Sustainability Committee. In addition, there were regular efforts to leverage the Net Zero Champions network and internal communications.

We remain focussed on delivering against our current emissions targets to FY25 and will look to update the UK Net Zero Strategy (including setting further emissions reduction targets) in line with the refreshed EY global environmental strategy launching in FY25.
In FY24, our location-based Scope 2 emissions decreased by 8% compared to the previous year.

Energy efficiency initiatives implemented during previous years within the largest EY UK office (located in London Bridge) delivered savings of 3.6m kWh (-19%) compared to FY20. This was achieved despite increased occupancy levels throughout the reporting period. The London Bridge site contributed 83% of total energy saved across the EY UK estate, with a further 16% coming from its second largest office at Canary Wharf.

Although the scope to introduce further measures to the London locations is limited, we remain focussed on operating the heating, ventilation, and air conditioning (HVAC) systems at optimum efficiency. To support this, we have engaged a building management system specialist to optimise system setpoints, time schedules and deadband controls without compromising staff comfort. These actions were identified as part of our Energy Savings Opportunity Scheme (ESOS) Phase 3 submission, with plans for implementation during FY25.

Across the wider UK estate, we continue to monitor consumption in UK regional offices and where the remaining lease and business case permits, we actively pursue energy saving initiatives to contribute to our net zero targets. For example, we are looking to extend the lease term at our Luton office, then upgrade all existing fluorescent lighting with like-for-like LED fittings. In July 2024, we relocated our Cambridge site to state-of-the-art premises and in August 2024 will move our Leeds office to a low-energy office complex with specific energy targets determined and monitored via the landlord, both of which will deliver further energy savings in FY25.

Quantification and reporting methodology

We have measured and reported our greenhouse gas emissions (GHG) using the following guidelines, protocols, conversion factors and global warming potential (GWP) values: 

HM Government Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, March 2019 (Updated Introduction and Chapters 1 and 2).
WRI / WBSCD The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition), March 2004.
WRI / WBSCD The Greenhouse Gas Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting Standard, September 2011.
UK Government Conversion Factors for Company Reporting (Year: 2024, Expiry: 11/06/2025, Version 1.10 - DESNZ / DEFRA.
WRI / WBSCD The Greenhouse Gas Protocol: Scope 2 Guidance, An amendment to the GHG Protocol Corporate Standard, 2015.
Antithesis: Estimating Energy Consumption & GHG Emissions for Remote Workers Whitepaper, February 2021.
IEA 50: Emissions Factors 2023 ─ Annual GHG emission factors for World countries from electricity and heat generation (September 2023).
Annual GHG emission factors for World countries from electricity and heat generation.
Commuting mode share (%) for car, public transport and active from the OECD.
Springer: The impact of urban form on commuting in large Chinese cities.

Whilst we have used the GHG Protocol Value Chain (Scope 3) Standard (see iv above), we are not yet able to report on all relevant categories. However, we have reported on those which we believe to be most material to our overall environmental impacts and carbon footprint.

The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 implement the government’s policy on Streamlined Energy and Carbon Reporting (SECR). The EY organisation is required to comply with mandatory greenhouse gas reporting requirements under the SECR policy, ensuring that all relevant emissions sources required under such legislation have been included in this report and that our reporting is consistent with the relevant requirements. 

Organisational boundary

We have used the financial control approach to identify the GHG emissions for which we have responsibility. The boundaries of our reported emissions are aligned to those of the financial disclosure of EY UK. This comprises all locations operating in Great Britain, Northern Ireland and Channel Islands (except where noted as an exclusion).

This alignment is effective as of FY20, instigated by the requirement to comply with The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, specifically pertaining to annual energy use, greenhouse gas emissions and related information. These regulations implement the UK government’s policy on SECR, requiring large LLPs (as defined in sections 465 and 466 of the Companies Act 2006) to prepare and file energy and carbon information in accounts and reports via an ‘Energy and Carbon Report’. As such, emissions reporting is now aligned with that of our financial disclosures.

The emissions of Ernst & Young Global Services LLP are not included, because it is a separate legal entity and does not contribute to the financial disclosures of EY LLP. Data also does not include any activities of the Republic of Ireland firm for the same reasons. 

Operational scopes

We have measured our Scopes 1, 2 and significant Scope 3 emissions.

Geographical breakdown

We report all locations outlined in the organisational boundary as a collective total.

Base year

In compliance with the regulatory requirements of the UK's Streamlined Energy and Carbon Reporting Guidelines, the scope of our emissions reporting is aligned to that of EY UK’s financial disclosure. We have set our baseline year as FY20 to provide a fixed base year from which we will measure both our absolute and normalised performance going forward.

We will recalculate all emissions from the base year to the reporting year in the event that either:

changes occur which meet the recommended recalculation criteria outlined in Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, March 2019', Chapter 1 - Step 5 - Action ii, or
changes occur which equate to or exceed a 5% deviation (positive or negative) from previously calculated data.

Related content

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The new EY environment strategy charts our path to net zero and nature positive. Our Environment Report shares our progress. Learn more.

EY Global

Targets

In January 2021, the EY organisation announced a global science-based decarbonisation target of reaching net zero in 2025 with a 40% reduction in our absolute Scopes 1, 2 and 3 greenhouse gas (GHG) emissions against an FY19 baseline, based on the relevant standards and definitions at that time.

In line with the validation of these targets by the Science Based Target initiative (SBTi), we committed to review them against the latest criteria within five years.

In response to these targets, EY UK developed its Net Zero Strategy, comprising six key actions critical to achieving our local emissions reduction targets, with strategic initiatives to put each one into practice. For further information, please refer to our UK Impact Report or view our environmental objectives and target.

EY UK will review and update its existing Net Zero Strategy following the launch of a refreshed global environmental strategy in FY25.

Gavin Jordan (EY UK Chief Financial Officer) is the member of the UK LLP Board and is responsible for achieving these targets. 

Intensity measurement

As a professional services firm, our products and services are intellectually based. Emissions arise as a result of our office locations, home working and from business travel activity. We use both a footprint emissions intensity metric (tCO2e per m2) and a headcount intensity metric (tCO2e per FTE) to normalise our data and provide meaningful performance indicators.

For our buildings, the material source of emissions (Scopes 1 + 2) is energy consumption, which is materially influenced by the number of people occupying our office space (via cooling / heating / ventilation demand, catering services, media displays and on-desk power supplies etc.). Emissions intensity from energy consumption (tCO2e per m2) decreased by 4.3% in FY24 compared to FY23. Please refer to 'Reasons for changes in emissions' section above for explanatory factors.
Global economic conditions and focussed activity to cut air travel as a key element of the UK Net Zero Strategy have resulted in a reduction in business travel activity during FY24, with related emissions intensity (tCO2e per FTE) decreasing by 14% compared to FY23. Please refer to 'Reasons for changes in emissions' section above for explanatory factors.

Data assurance

Data provided in this report has been audited on a limited assurance basis by BDO LLP as follows:

Scope 1 total GHG emissions (tCO2e) consisting of natural gas, biogas, diesel and fugitive emissions.

Scope 2 (location-based) total GHG emissions (tCO2e) consisting of electricity consumption.

Scope 2 (market-based) total GHG emissions (tCO2e) consisting of electricity consumption).

Scope 3 total GHG emissions (tCO2e) consisting of purchased goods and services, FERA, waste, business travel and employee commuting and homeworking only).

Total energy consumption (kWh).

This was conducted in accordance with the International Standard on Assurance Engagements 3000 (Revised) (ISAE 3000) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and International Standard on Assurance Engagements 3410 (ISAE 3410) Assurance Engagements on Greenhouse Gas Statements. This data is also reviewed annually by the EY UK's financial auditors, in compliance with the SECR framework.  

Carbon offsets

The EY organisation invests in a carbon offset portfolio, including multiple projects that offset or remove carbon through reforestation, regenerative agriculture, biochar and forest conservation.

A number of these offsets (as shown in the GHG emissions data table (PDF)) have subsequently been allocated to EY UK. The carbon offsets are allocated based on the proportion it contributes to the Ernst & Young Global Limited (‘EY Global’) carbon footprint. EY UK's reported contribution is derived based on the EY Global carbon footprint basis of preparation, which may differ from individual member firm’s carbon footprint scoping, allocation and measurement methodologies. For further details, please refer to the latest EY Environment Report (PDF).

Woodland Carbon Units

The EY organisation did not buy or retire any Woodland Carbon Units during the reporting period.

Electricity

Electricity purchased for own use or consumption: 15,549 MWh
Renewable electricity generated from owned or controlled sources: 0 MWh
Electricity exported to the grid: 0 MWh

Heat generation

With the exception of biogas combustion for heating in our own offices, we have not generated any heat. 

Green tariffs

The EY global carbon decarbonisation targets include a target to procure 100% renewable energy.

From October 2007 to October 2021, the EY organisation purchased renewable tariff electricity directly from energy providers for offices where we controlled the supply (and appropriate tariffs were available).

From October 2021, the EY organisation commenced a 10-year Virtual Power Purchase Agreement (VPPA) which has enabled the construction of a new solar fam facility in Thornham, Norfolk. As part of this VPPA, the EY organisation receives environmental credits from the site operator for 61% of the electricity generated by this facility. These are provided in the form of OFGEM-backed Renewable Energy Guarantees of Origin (REGOs). The REGOs received are used to offset emissions from all non-renewable electricity consumed in UK sites, including both that procured directly from energy providers and supplied via landlords. 

When reporting location-based emissions related to our electricity consumption, the appropriate years' DESNZ / DEFRA UK electricity grid average emissions factors have been applied to all electricity purchased, including those from renewable sources, non-renewable sources and those where the source is unknown (e.g. landlord-supplied electricity). We have accounted for the purchase of renewable electricity through our market-based reporting of emissions in line with the GHG Protocol's updated Scope 2 Guidance.
Since January 2018, we have purchased renewable biogas instead of fossil-fuel based natural gas. All biogas procured from suppliers is backed by recognised certification schemes (i.e. RGGOs), which provide evidence that it is from guaranteed renewable sources.

Market-based scope 2 emissions reporting

Electricity-related emissions have been reported in line with previous years, providing both location-based and market-based calculations for Scope 2 emissions.

Using a market-based approach, our FY24 Scope 2 emissions total 0 (zero) tCO2e, compared with 3,201 tCO2e using the location-based approach. When calculating market-based emissions, we have taken the conservative approach by only allocating a zero-carbon emissions factor to REGO-backed electricity where we have documentary evidence of certification in place.

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EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.