Fleet electrification — phase out ICE leasing
Reducing leasing options and phasing out ICE vehicle leasing. Adapting mobility offering for employees with sustainable options: electric car leasing, bike leasing, Deutschlandticket (public transport). Target: 75% reduction in company-car emissions by FY30 vs. FY25.
Office electricity decarbonisation
Target 100% reduction in electricity-driven Scope 2 emissions by FY30 vs. FY25, primarily through PPAs and landlord engagement. Scope 2 location-based emissions fell from 12,171 tCO2e (KJ19) to 7,704 tCO2e in GJ25.
Business travel reduction — Scope 3 cat 6
Business travel is EY Deutschland's largest emissions category (14,926 tCO2e in GJ25, down 47% from KJ19 baseline of 28,167 tCO2e). Levers include targeting frequent flyers, updating Travel Policy to limit short-haul domestic flights and business class travel, establishing criteria for unavoidable travel, promoting digital tools (Carbon Estimator Tool, Personal Traveler Dashboard) to improve transparency and accountability. Target: reduce business travel emissions 15% by FY30 from FY25 baseline.
Office energy efficiency: electricity consumption reduction and building upgrades
FY25 electricity consumption fell by 23.9% vs. FY19 baseline year, supported by office relocations to energy-efficient premises (Cambridge, Leeds Wellington Place). Total electricity consumption rose 1.7% vs. FY24 due to higher office occupancy, but consumption per head (kWh/FTE) decreased by 1.3% at the largest office (More London Place). Short-term efficiency opportunities are limited as most HVAC is landlord-operated; the firm plans LED lighting upgrades at Bristol and Luton offices during 2025 and will consider ground/air source heat pumps at More London Place ahead of lease end.
Business travel reduction: 40% Scope 3 air travel cut vs FY19 baseline
EY's most material Scope 3 lever is business travel, primarily air travel. The firm committed to reducing Scope 3 air travel emissions by 36% by FY25 vs. FY19, achieving a 45% reduction (38,036 tCO2e actual vs. FY19 baseline of 69,286 tCO2e). During FY25, EY deployed internal tools including a meeting space navigator SharePoint tool, a rail travel booking system linked to expense claims, and a TME chatbot providing real-time sustainable travel guidance. Carbon budgets are allocated monthly to all service lines and monitored quarterly by the Environmental Sustainability Committee.
Operational waste and circularity reduction via sustainable events practices
During FY25, EY introduced a Sustainable Events Playbook with a checklist and planning tool, tracking emissions from meetings and events including production and catering. A sustainability scorecard was implemented to rate event venues based on environmental credentials. Practical initiatives included minimising food waste, sending 0% waste to landfill at key events, and donating the equivalent of 3,192 meals to The Felix Project. These actions address Scope 3 Category 5 (waste) which totalled 3 tCO2e in FY25.
Employee commuting and homeworking emissions management
Cat. 7 employee commuting and homeworking emissions totalled 8,130 tCO2e in FY25 (vs. 9,042 in FY24), comprising 2,576 tCO2e from commuting and 5,554 tCO2e from homeworking (office equipment and heating). The firm uses the Antithesis Whitepaper methodology to estimate remote worker energy consumption and reports homeworking emissions as part of its full Scope 3 inventory per the GHG Protocol.
Office energy efficiency: reduce electricity consumption 25% vs FY19 baseline
EY targets a 25.2% reduction in electricity consumption vs FY19. In FY24, electricity fell to 15.4m kWh from 19.1m kWh in FY20. Energy efficiency initiatives at the largest UK office (London Bridge) delivered savings of 3.6m kWh (-19% vs FY20). The firm operates HVAC systems at optimum efficiency using a Building Management System specialist. New low-energy office moves at Cambridge (July 2024) and Leeds (August 2024) are expected to deliver further savings in FY25.
Employee homeworking and commuting emissions measurement
EY quantifies Cat 7 homeworking (office equipment and heating) separately from employee commuting. In FY24, homeworking emissions were 7,619 tCO2e and commuting was 1,423 tCO2e, totalling approximately 9,042 tCO2e. Methodology references the Antithesis white paper for estimating remote worker energy consumption. These are included in the firm's net zero reporting boundary and tracked via the ESC scorecard.
Internal CO2e calculation tools and meetings/events portal to reduce operational emissions
EY deployed internal tools in FY24 to help employees calculate and reduce CO2e from delivering their work, including a meetings and events portal providing CO2e information for supplier-associated events to encourage less travel and sustainable choices. The sustainable travel approval tool compares emissions across transport modes to influence behaviour at the point of booking.
Business air travel reduction via carbon budgets and travel approval tools
Air travel dominates EY UK's carbon footprint. The firm targets a 36% reduction in Scope 3 air travel emissions by FY25 vs. the FY19 baseline of 69,286 tCO2e. In FY24, actual air travel emissions were 35,143 tCO2e (-49% vs baseline), ahead of the FY25 target limit of 44,343 tCO2e. This is managed through monthly 'carbon budgets' integrated into performance scorecards for all Service Lines, Net Zero Champions, and a phased sustainable travel approval tool that compares emissions across travel modes and influences behaviour.
Employee behaviour change tools for sustainable work delivery
During FY23, EY launched a range of tools and guides to help employees make more sustainable choices when delivering work: an emissions estimator (to identify and reduce potential CO2e from future activities), a sustainable travel approval tool, a meetings and events guide, and a sustainable air travel playbook. These tools aim to reduce emissions from both business travel and office-based activities through informed individual choices.
Net zero strategy governance via Environmental Sustainability Committee and carbon budgets
Climate performance against carbon emission targets is managed via service line carbon budgets, tracked monthly by all service lines and reviewed quarterly by the Environmental Sustainability Committee (ESC). Each service line has net zero champions. Emissions limits/KPIs are included in the scorecard of each Region and each service line scorecard within each Region, integrating net zero accountability into core business management processes.
Air travel reduction — 36% cut vs FY19 baseline by FY25
EY's primary decarb lever is reducing air travel emissions, which dominate the carbon footprint. The FY25 target is to limit air travel to 44,343 tCO2e (-36% vs the FY19 baseline of 69,286 tCO2e). In FY23 actual air travel emissions were 25,472 tCO2e (-63% vs baseline), materially better than the interim FY23 target of 52,658 tCO2e. Tools deployed include a sustainable travel approval tool to compare emissions across modes, a sustainable air travel playbook, and an emissions estimator to identify reduction opportunities.
Office energy efficiency and electricity consumption reduction
FY23 energy consumption fell 21% vs the FY19 baseline year. The firm monitors energy via utility bill reviews and landlord pass-through charges. Investments at the flagship London Bridge site cut electricity consumption by 2.64m kWh (22%) in FY23 vs FY19. A Building Management System specialist was engaged in FY23 to survey BMS controls, with improvements due for evaluation in FY24. Energy emissions intensity (Scopes 1+2 per m² floorspace, market-based) fell to 0.004 tCO2e/m² in FY23.
Office energy efficiency: LED lighting, BMS replacement and zonal occupancy planning
Since 2020, EY's largest UK site at London Bridge received significant investment to reduce energy consumption via LED lighting and full replacement of the Building Management System, reducing consumption of electricity and gas by 4.275m kWh. Across the wider UK regional estate, EY monitors and reports energy usage monthly. The firm is also commissioning energy surveys at Glasgow, Belfast and Bristol offices, with cost-effective measures planned before the ESOS Phase 3 cycle in 2023. Hybrid working practices enable zonal occupancy planning to reduce heating and cooling energy.
Internal carbon tools to help employees calculate and reduce CO2e from client delivery
EY's Net Zero Strategy includes deploying internal tools to enable its people to calculate and reduce CO2e from delivering their work. This primary lever targets emissions embedded in day-to-day professional services delivery, particularly business travel and client site activity.
Air travel reduction: 36% cut vs FY19 baseline by FY25
EY's dominant Scope 3 category is business travel by air. The UK Net Zero Strategy targets a 36% reduction in air travel emissions by FY25 versus the FY19 baseline of 69,286 tCO2e. In FY22, actual air travel emissions were 8,209 tCO2e, representing an 88% reduction vs baseline, though this partly reflects continuing COVID-19 travel restrictions. The FY25 target is 44,343 tCO2e (-36%).
Business travel reduction via hybrid working model
The majority of EY's carbon footprint comprises Scope 3 emissions from business travel (trains, flights, taxis and transportation of goods). COVID-19 significantly reduced travel in FY21, with transport fuel kWh falling from 5,482,909 kWh in 2020 to 326,588 kWh in 2021. EY is transitioning to a hybrid working model where most people will normally spend at least two days per week working remotely, which is expected to structurally reduce both commuting and business travel emissions going forward.
Office energy efficiency — LED, BEMS and occupancy planning
EY has implemented LED lighting replacements, digital lighting control systems, and a Trend-based Building Energy Management System (BEMS) at its largest UK site (London Bridge), reducing electricity consumption by 3.8m kWh versus the prior period. The firm monitors energy consumption across all offices and applies minimum technical energy-efficiency standards when relocating to new office space, as demonstrated by new offices in Manchester, Edinburgh, Belfast and Aberdeen. Post-pandemic hybrid working and zonal occupancy planning are being considered to achieve further energy reductions.
Scope 3 business travel — voluntary full carbon footprint reporting
The majority of the firm's carbon footprint comprises Scope 3 emissions from business travel (trains, flights, taxis and transport of goods where the firm does not operate the vehicle or service). While mandatory SECR reporting covers only employee-owned vehicle fuel reimbursement (1,710 tCO2e), the firm voluntarily reports a full carbon emissions dataset including all Scope 3 business travel emissions on an annual basis via its corporate responsibility website.
Office energy efficiency — London Bridge upgrade programme
At the start of the 2020 financial year, the firm embarked on a major project to reduce carbon emissions at its London Bridge office, the largest energy user across the UK estate. Initiatives included replacing all fluorescent lighting with LED, installing a DALI-based lighting control system, deploying a new Trend-based building management system for HVAC, and upgrading fan coil units to EC-type motors with automated speed control. These initiatives are expected to deliver energy savings of approximately 1.6m kWh per annum at a capital cost of circa £6m.
