Wind power by the sea view

EY UK LLP carbon footprint

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

Company information

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 29/06/24 to 27/06/25. Each emissions reporting year period corresponds with the firm’s financial reporting year. FY20 was the first year we reported our emissions using the Ernst & Young LLP legal entity financial scope. See 'Organisational boundary' section notes for further information.

Reasons for changes in emissions 

In FY25, our total gross scope 1, 2 and 3 emissions decreased by approximately 26% compared to the previous year. The material influences on this performance were as follows:

Whilst total emissions from business travel in FY25 fell by 30.6% compared to FY24, total distance travelled increased by 6% (with distance travelled per Full Time Equivalent (FTE) by 11%). The primary reason for the reduction in absolute business travel emissions was therefore due to a decrease in greenhouse gas (GHG) emissions conversion factors for air travel within the 'UK Government Conversion Factors for Company Reporting (Year: 2025, Next publication date: June 2026, Version 1.0) – Department for Energy Security and Net Zero (DESNZ) / Department for Environment, Food & Rural Affairs (DEFRA)' - 'Business travel - air' and 'WTT - business travel - air' categories.

We remained focussed on delivering against our published emissions targets to FY25 as part of our UK Net Zero Strategy. In addition to continuing to allocate internal air travel 'carbon budgets' to all business functions and monitoring performance by our UK Environmental Sustainability Committee, EY UK has implemented additional tools to support sustainable travel choices in the workplace.

These included a meeting space navigator SharePoint to encourage internal use of meeting rooms and local hotel agreements with sustainable venues local to our offices, an internal rail travel booking system linked directly to the firm’s expense claims system and provision of instant assistance with travel, meetings and events via a Travel, Meetings and Events (TME) chatbot which gives guidance on sustainable travel and choices.
In FY25, our location-based Scope 2 emissions decreased by 13% compared to the previous year.

The reporting period saw a notable uplift in the occupancy levels of UK offices compared to the previous year, notably at our largest office (More London Place) where building occupancy increased by 9%.

However, FY25 consumption per head (i.e. kWh / FTE) at this site decreased by 1.3%. As the lease end date for this site approaches, we will consider utilising ground / air source heat pumps to reduce energy consumption beyond that already achieved, following previous lighting, plant and equipment upgrades.

Short-term opportunities for implementing further energy efficiency measures across the UK estate are limited, as most heating, ventilation, and air conditioning (HVAC) plant servicing buildings where our offices are located are owned and operated by the landlord. However, we remain committed to reducing energy consumption wherever possible and will upgrade to low-energy LED lighting in our Bristol and Luton offices in2025.

In July 2024, our Cambridge office relocated to state-of-the-art premises in Cambridge Square. Our Leeds operations moved to a new low-energy site in Wellington Place in September 2024, having building-specific energy targets and performance monitoring in place. Our third largest UK office (Birmingham) will move to new energy-efficient premises. We therefore expect to see reduced energy consumption for these UK offices during FY26.

Quantification and reporting methodology 

We have measured and reported our GHG emissions 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).
World Resources Institute (WRI) / World Business Council for Sustainable Development (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: 2025, Next publication date: June 2026, 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
International Energy Agency (IEA): Emissions Factors 2024 ─ Annual GHG emission factors for World countries from electricity and heat generation (September 2024).
IEA: Energy Statistics Data Browser (10 June 2025)
Commuting mode share (%) for each transport (EY Global Commuting Survey)
Average commuting distance for each transport mode (EY Global Commuting Survey)

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, the scope of emissions reporting is now aligned with that of our financial disclosure.

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 UK. 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 the firm’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.

How will action today shape the future of climate and nature?

Targets

EY UK developed its UK 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 and our environmental objectives and targets.

During the reporting period, Gavin Jordan (EY UK Chief Financial Officer) was the member of the UK LLP Board responsible for achieving these targets.

To build on our progress, in January 2025 the EY organisation announced a revised carbon ambition, to meet the current Science Based Target initiative (SBTi) guidelines for net zero. This includes both a near-term target to halve emissions by FY30, and deep, sustained emissions reductions over time to achieve net zero by FY50 (90% GHG emissions reduction), both against an FY19 baseline. For more information, please refer to the EY Global Environment Strategy (PDF).

EY UK is currently revising its current UK Net Zero Strategy to align with and support the new Global Environment Strategy. Details will be published during FY26.

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 12% in FY25 compared to FY24. Please refer to 'Reasons for changes in emissions' section for explanatory factors.
Global economic conditions, focussed activity to manage air travel as a key element of the UK Net Zero Strategy and a reduction in GHG emissions conversion factors for air travel have all contributed to an overall reduction in business travel emissions during FY25, with emissions intensity (tCO2e per FTE) decreasing by 28% compared to FY24. Please refer to 'Reasons for changes in emissions' section 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, water supply and treatment, 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 UK Firm'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. The UK firm’s reported contribution is derived from 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: 15,709 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 Environment Strategy (PDF) includes 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 farm facility in Thornham, Norfolk. As part of this VPPA, the EY organisation EY 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 FY25 Scope 2 emissions total 0 (zero) tCO2e, compared with 2,781 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.