Case Study: Abri

Tackling Scope 3 emissions

Abri was already capturing their Scope 1 and 2 emissions, and some Scope 3 emissions, as part of their SECR (Streamlined Energy & Carbon Reporting) requirements. Building on this already substantial data was required to develop a much more robust carbon reporting strategy to accelerate its net zero and Environmental, Social and Governance (ESG) ambitions.

Abri’s challenges with carbon reporting were no different to many organisations, albeit, with some areas adding layers of complexity. The Scope 3 items that were particularly challenging were:

• Purchased goods and services
• Capital goods (new build houses)
• Waste
• Commuting
• Downstream leased assets

Trident facilitated a series of workshops with the relevant stakeholders at Abri, providing a gap analysis of each of the 15 GHG Protocol Scope 3 categories. We reviewed each definition and minimum boundary, determining and prioritising a list of Scope 3 categories that Abri chose to report on moving forward. This list was created using quantitative analysis, based on:

• Relevancy
• Impact
• Accessibility of data

Trident agreed on a calculation methodology and process to capture the data with Abri, which included timescales and milestones. As the level of knowledge and resource within organisations vary, it is important to provide a bespoke level of support. In some cases, clients can do many of the calculations in the data collection and reporting process. With Abri, Trident assisted with the calculation methodology and with some of the calculations. A hybrid level of support has been agreed upon with both Abri and Trident, providing calculations based on the methodology advised in the Greenhouse Gas Protocol Technical Guidance.

Trident reviewed the 182-page document and provided simple analysis and summary explanations to assist in the reporting and calculation process. Trident has offered support in capturing some of the data required for the calculations, which come from various sources including gas, electricity and water invoices.

After capturing the data and applying the calculations, the data was uploaded into a sophisticated carbon reporting dashboard that provides details and analysis of Abri’s carbon emissions. This has helped Abri to visualise its carbon emissions and identify the main areas to focus future action to deliver on its carbon reduction plan.

This process has created efficiencies with reporting and enabled Abri to focus on wider ESG objectives.