Business travel emission reduction via policy, booking tools and behaviour change
Grant Thornton targets a 50% reduction in Scope 3 business travel and commuting emissions by 2030 versus a 2019 baseline. Scope 3 business travel and commuting has already been reduced 48% since 2019, though emissions have risen in recent years. The firm provides emissions information at point of booking, updated travel policy for emissions considerations, encourages taking train over domestic flights, and is starting to set formal reduction plans for business travel across the Group using data from an emissions dashboard.
Property footprint reduction & sustainable office moves
Reduced property footprint. Liverpool office move achieved 100% of desks reused (cut down, resprayed, resurfaced) and reuse of reception shutters, doors and store cupboards — saving embodied carbon vs expected fit-out. New London property move underway in 2024 (completion mid-2025) with sustainability targets on refurbishment and operations.
Office energy efficiency via ESOS Phase 3
As part of ESOS Phase 3, surveyed offices and identified opportunities for energy savings. Submitted an action plan in 2024 including precise office-temperature monitoring, with expectation of reducing energy use by over 86,000 kWh by December 2027.
Employee commuting behaviour change
Commuting emissions measured via employee transport-mode survey combined with desk-booking frequency data. Commuting emissions down from 8,618 tCO2e (2019) to 2,448 tCO2e (2024). Continued education of people to reduce carbon impact in and outside work.
Office energy reduction and sustainable property strategy
The Group's property strategy is built around selecting and operating sustainable office locations, reducing the property footprint, and reducing energy consumption in offices. As part of ESOS phase 3, the Group surveyed offices to identify energy savings opportunities and submitted an action plan with the expectation of reducing kWh by over 86,000kWh by December 2027. The move to a new London office (commenced 2024, completing mid-2025) has been designed with climate as a central consideration, including low carbon refurbishment and circularity targets.
Employee commuting and homeworking emissions management
The firm reduces commuting emissions by maximising agile and hybrid working opportunities. Commuting emissions are tracked and included in the Scope 3 inventory (2,448 tCO2e in 2024) alongside homeworking emissions (2,256 tCO2e), both calculated using UK government conversion factors. Carbon literacy training is available to all employees to encourage lower-emissions behaviour.
Business travel reduction
Combined Scope 3 business travel and commuting emissions reduced 48% vs 2019 baseline, though risen in recent years (air travel +27% in 2024). Starting to set reduction plans for business travel across the firms using data from an emissions dashboard to encourage behaviour change. SBT commits to 50% reduction in business travel & commuting emissions by 2030 vs 2019.
Employee commuting & hybrid work
Employee commuting (including telework) was 8,929 tCO2e in 2022 vs 9,718 in 2019. Hybrid work model reduces commuting emissions while Connected Classroom learning reduces business travel within the firm.
Sustainable office site selection
Beginning 2022, Sustainability and Real Estate teams established a site selection policy prioritizing high-performing buildings and integrating sustainability criteria into build-out, renovation and operations. Future criteria will prioritize all-electric buildings using low-carbon refrigerants.
Office energy reduction and sustainable property strategy
Grant Thornton is reducing its property footprint and moving to more sustainable properties. As part of ESOS Phase 3 reporting they surveyed all offices and identified opportunities for energy savings to be implemented in 2024. New sustainable property guidelines have been developed to embed consideration of waste, water and energy in all future property moves. Office energy consumption (natural gas and electricity) accounts for the majority of Scope 1 and 2 emissions.
Business travel reduction through hybrid working and emissions-aware booking
Business travel (rail, air, road) is the largest direct Scope 3 category at 4,737 tCO2e in 2023 (up from 2,910 in 2022 as travel rebounded). Grant Thornton is reducing Scope 3 travel emissions by encouraging hybrid working, providing emissions information at point of booking, updating the travel policy for emissions considerations, and maximising agile working to avoid unnecessary travel. A 50% reduction in business travel and commuting emissions by 2030 vs 2019 is an SBTi-validated near-term target.
Carbon literacy training and firmwide emissions dashboard
Grant Thornton has launched a firmwide emissions dashboard to give all people sight of emissions data and what they can do to make a difference. This is accompanied by an enhanced environmental engagement and training plan including carbon and climate literacy training available to all people. These tools are designed to embed emissions reduction into day-to-day decision making across the firm.
Business travel reduction
Business travel is one of the largest Scope 3 categories. The firm revised its travel policy in 2022 to encourage virtual collaboration and rail/public transit over flying. CY2022 business travel emissions were 7,021 tCO2e — still 74% below the 2019 baseline of 27,322 tCO2e, largely due to maintained pandemic-era reductions.
Employee commuting reduction via hybrid working
Commuting emissions of 2,376 tCO2e in 2023 (2022: 2,034 tCO2e) are included in Scope 3 and covered by the SBTi near-term target to cut business travel and commuting by 50% by 2030 vs 2019. The firm continues to encourage hybrid working to reduce commuting. Emissions from employees working from home are not currently included in the inventory, representing a potential scope expansion area.
Office footprint reduction
From 2019 through 2022, Grant Thornton reduced office square footage by more than 430,000 sq ft and associated energy use by more than 33%, supporting the hybrid work model. Combined Scope 1 and 2 emissions fell 32% from 2019.
Sustainable office design and energy efficiency
Sustainability checklist for office relocations/renovations based on LEED and WELL Building Standard. Six offices have LEED Silver or Gold certification; 25 offices located in LEED O+M or ENERGY STAR certified buildings. Installing occupancy sensors, selecting ENERGY STAR appliances, daylight harvesting, and reusing furniture (7 office projects in 2022 used minimum 50% relocated furniture).
Office energy and property portfolio decarbonisation
The firm monitors Scope 1 emissions from natural gas, owned/leased vehicles and other fuels, and Scope 2 electricity. Gas consumption decreased in 2022 due to lower office occupancy and a move to a hybrid working model. The firm is working on reduction plans for its most significant emission areas identified through dashboards. The new London head office was selected with vastly improved sustainability credentials. As part of updated SBTi near-term targets, the firm aims to further reduce Scope 1 and 2 emissions from natural gas, owned/leased vehicles, other fuels and electricity.
Office square footage reduction
Through hybrid work model, offices transitioning from transactional workspaces to culture hubs with 'hoteling' workspaces. Reduced office square footage by nearly 150,000 square feet from FY2020 through FY2022, with more reductions expected. This drives Scope 1 and 2 emissions reductions.
Employee commuting reduction via hybrid work
Employee commuting (including telework) emissions dropped from 10,055 tCO2e in 2019 to 5,504 tCO2e in 2021. On average, colleagues came into the office only one day per week in 2021 versus four days per week in 2019.
Business travel reduction via hybrid work and policy changes
Business travel was nearly 35% of 2019 Scope 3 emissions. Travel policies were revised post-pandemic to reduce unnecessary travel, and colleagues are encouraged to select low-emissions options (e.g., rail instead of air for shorter trips). Business travel dropped to roughly 6% of 2021 total Scope 3 emissions. Challenge is to maintain reductions as travel resumes.
Business travel reduction through hybrid working
Business travel (air, rail, road) represents the largest single Scope 3 category reported. In 2022 business travel emissions recovered sharply as COVID restrictions lifted, with air travel rising from 483 to 1,970 tCO2e. The firm moved to a hybrid way of working in 2022, and management is monitoring emissions from offices and travel. Flight necessity monitoring is implied through the travel booking system data feeding emissions calculations, and emission data dashboards are helping visualise changes to support reduction plans.
SBTi-aligned emissions reduction targets with 2019 baseline
Grant Thornton submitted updated near-term and long-term targets to the Science Based Targets initiative (SBTi) with a revised 2019 baseline. The long-term Net Zero target involves reducing emissions by 90% from the starting point to 2045, aligned with the SBTi Corporate Standard and the 1.5°C goal. Near-term targets were also submitted. Once validated, these will be shared internally and externally. The firm has built awareness among its people of the impact of their decisions on the journey to net zero through firm-wide engagement sessions.
Paper and e-waste reduction
Implemented DocuSign eSignature and secure print technologies in 2020 to reduce paper waste. In FY2021, securely shredded and recycled 89 tons of paper and recycled more than 1,100 pieces of e-waste through the e-waste recycling program.
Office space optimisation and energy efficiency
The firm is optimising office square footage following its permanent shift to a flex-work model, identifying more sustainable locations such as LEED-certified buildings or those using alternative energy sources, and improving energy efficiency of offices. Offices have transitioned from transactional workspaces to culture hubs.
Office energy reduction and building rationalisation
The firm measures and reports total energy consumption under SECR, covering natural gas, purchased electricity, transport fuel and other fuels across UK operations with financial control. Total energy usage fell from 8,987,832 kWh in 2020 to 8,467,075 kWh in 2021 partly due to continued low office occupancy from hybrid working. Procedures were put in place in unoccupied offices to ensure minimal energy consumption. Two offices relocated to low-carbon buildings in 2021.
ISO 14001 EMS and CDP reporting for environmental governance
The firm's environmental management system across the UK is UKAS certified to ISO 14001 and audited annually, focusing on objectives and actions with most significant environmental impact. The firm reports to CDP (formerly Carbon Disclosure Project) annually. Energy audits were undertaken as part of the Energy Savings Opportunity Scheme Phase II in 2019. These governance mechanisms underpin the firm's SECR disclosures and emissions reduction strategy.
Business travel reduction
Business travel is the firm's largest contributor of greenhouse gas emissions (5,659 MTCO2e in CY2020). Grant Thornton is revising travel policies and reconsidering old travel habits to reduce unnecessary business travel as it emerges from the pandemic. When travel is required, the firm will encourage low-emissions intensity options such as rail instead of air for trips under a certain mileage.
Science-based targets and SBTi Net-Zero commitment
Grant Thornton was the first accountancy firm in the world to set science-based targets to reduce its environmental impact. The firm has committed to reducing emissions by 21% by 2023 from its 2018 baseline, verified and published by the SBTi. The firm also commits to reaching real Net-Zero following the SBTi Net-Zero Corporate Standard with a revised baseline in place, targeting 1.5°C alignment.
Business travel reduction through hybrid working
Business travel (road, air and rail) represents the dominant Scope 3 category for Grant Thornton. Emissions from travel fell sharply from 1,294 tCO2e in 2020 to 641 tCO2e in 2021, reflecting the move to a hybrid way of working which is embedded post-pandemic. Air travel dropped from 962 to 479 tCO2e and road transport from 288 to 120 tCO2e. The firm acknowledges that decrease in travel-related emissions may be countered by home-working emissions which are not included in SECR reporting.
Business travel reduction — ensuring travel occurs only when necessary
The firm identified business travel (road transport, Scope 3: 674 tCO2e in 2020) as a key reduction area. In 2021, Grant Thornton planned to look into the way the firm works going forward to ensure travel occurs when necessary rather than as the norm. COVID-19 travel restrictions naturally reduced travel emissions in 2020.
Science-based emissions reduction target — 21% by 2023, net zero by 2050
Grant Thornton claims to be the first accountancy firm in the world to set science-based targets, committing to reduce emissions by 21% by 2023 and to reach real net-zero by 2050 without relying on offsetting. The firm tracks Scope 1 (natural gas), Scope 2 (electricity) and Scope 3 (road transport) under the GHG Protocol, externally verified under SECR regulations. Total footprint in 2020 was 2,008 tCO2e.
Waste, recycling and paper reduction initiatives
The firm identifies waste and recycling, and paper as main areas for impact reduction alongside business travel and energy. Teams of environmental champions across the UK help to educate, drive change and encourage positive behaviours, identifying ways to reduce consumption and make small changes to make a big difference.
Office energy reduction — unoccupied offices and homeworking shift
During COVID-19 lockdowns, procedures were put in place to ensure minimal energy consumption in unoccupied offices while meeting health and safety requirements. In 2021, Grant Thornton planned to assess the behaviour change and differences in energy use and GHG emissions associated with the shift to home working. Total energy use in 2020 was 7,142,753 kWh, down from prior periods.
