Carbon per million dollars of revenue. The legacy industry-standard reference (CDP, MSCI). Useful for cross-sector context, but distorted by margin — high-margin firms appear artificially efficient. Read alongside the operational and asset intensities for the full picture.
OpEx (operating expenditure) is the running cost of the business — staff, services, energy, materials. This shows how carbon-intensive operations are per million dollars of spend. Removes the margin distortion that revenue-based ratios introduce.
EVIC (Enterprise Value Including Cash) is the firm's total capital footprint — equity + debt + cash + minority interest. The EU's standard intensity measure (SFDR PAI 3) — answers: how much carbon does each million of capital deployed in this business produce?
PP&E (Property, Plant & Equipment) plus leased real-estate assets is the firm's physical infrastructure on the balance sheet. This shows the carbon intensity of that physical footprint — uses Scope 1+2+3 for consistency with the other headline intensities. Surfaces stranded-asset risk for asset-heavy firms.
Carbon per FTE (full-time-equivalent employee) — the diagnostic measure for people-leveraged businesses where headcount, not capital, drives delivery. Captures the office, energy and travel footprint per person.
How the firm describes its decarbonisation approach in its own words — alongside the headline numbers above. Self-reported, page-cited.
RSM UK directly procures 100% of its electricity and gas from green (renewable) sources. This is presented as part of the group's broader environmental preservation approach alongside waste reduction and sustainability initiatives. The renewable procurement supports the group's net zero 2030 pathway and is tracked against the FY20 reference period.
RSM UK intends to offset any residual emissions with accredited carbon offset arrangements as it progresses toward net zero by 2030. The offset strategy is explicitly positioned as a residual measure after primary emission reductions, rather than as a substitute for decarbonisation. No specific offset standards, volumes or vintage policies are detailed in this subsidiary report; full disclosure is expected in the RSM UK Holdings Limited group accounts.
RSM UK group has developed detailed emission reduction targets and achieved a 7.5% reduction in tCO2e versus the prior year in FY25 (up from 3.2% in FY24), using FY20 as the reference period. The specific levers driving these reductions are not itemised in this subsidiary's accounts; full SECR data is reported within RSM UK Holdings Limited group accounts.
RSM UK has reduced paper usage by approximately 80% compared to pre-pandemic levels, driven by the firm's digital-first strategy and adoption of digital solutions for client service delivery and internal processes. This supports both resource efficiency and the broader environmental impact reduction agenda.
No supply-chain / dependent-lever narrative captured.
