EY UK LLP carbon footprint

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

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 02/07/22 to 30/06/23. Each emissions reporting year period corresponds with the EY financial reporting year. FY20 was the first year we reported our emissions using the EY UK legal entity financial scope. See 'Organisational boundary' section notes for further information.

Reasons for changes in emissions

In FY23, our total gross scope 1 + 2 + 3 emissions increased by approximately 78% compared to the previous year. The material influences on this performance were as follows:

Quantification and reporting methodology

We have measured and reported our greenhouse gas emissions (GHG) using the following guidelines, protocols, conversion factors and GWPs:

i. HM Government, Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, March 2019 (Updated Introduction and Chapters 1 and 2).

ii. WRI/WBSCD The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition), March 2004.

iii. WRI/WBSCD The Greenhouse Gas Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting Standard, September 2011.

iv. UK Government Conversion Factors for Company Reporting (Year: 2023, Expiry: 10/06/2024, Version 1.1) - DESNZ / DEFRA WRI/WBSCD The Greenhouse Gas Protocol: Scope 2 Guidance, An amendment to the GHG Protocol Corporate Standard, 2015.

v.WRI / WBSCD The Greenhouse Gas Protocol: Scope 2 Guidance, An amendment to the GHG Protocol Corporate Standard, 2015.

vi. EcoAct Homeworking emissions Whitepaper 2020.

Whilst we have used the GHG Protocol Value Chain (Scope 3) Standard (see iii above), we are not yet able to report on all relevant categories. However, we have reported on those which we believe to be most relevant and 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 the United Kingdom, 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 Streamlined Energy and Carbon Reporting (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, emissions reporting is now aligned with that of our financial disclosures.

The emissions of Ernst & Young Global Services LLP are not included since 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 UK 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:

a. 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

b. Changes occur which equate to or exceed a 5% deviation (positive or negative) from previously calculated data

Targets

The EY organisation has a global carbon ambition to be net zero by the end of FY25. In response, the UK firm has developed its EY UK Net Zero Strategy, comprising six key actions critical to achieving our emissions reduction targets, with strategic initiatives to put each one into practice. For further information on these and other targets to address our wider environmental impacts, please refer to our latest UK Impact Report or learn more. 

Gavin Jordan (EY UK Chief Financial Officer) is the member of our UK&I Leadership Team responsible for achieving these targets.

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 (t CO2e per FTE) to normalise our data and provide meaningful performance indicators.

Data assurance

The data provided in this report was audited on a limited assurance basis by DNV Business Assurance USA. The verification process follows the International Standard on Assurance Engagements (ISAE) 3000 – ‘Assurance Engagements other than Audits and Reviews of Historical Financial Information’ (revised). It is also reviewed annually by the UK firm's financial auditors in compliance with the Streamlined Energy and Carbon Reporting (SECR) framework. 

In addition, the firm’s Climate Change and Sustainability Services team (who are not directly involved in preparing the data) also conduct a review of all Scopes 1, 2 and 3 emissions measured and reported by EY UK.  

Carbon offsets

The EY global 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 the UK firm. The carbon offsets are allocated based on the proportion it contributed to the Ernst & Young Global Limited (‘EY Global’) carbon footprint. The EY UK reported contribution is derived based on 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 on the EY Global Carbon Ambition and carbon credits, please refer to page 63 of the EY Value Realized 2023 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: 16,746 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 carbon ambition to achieve net zero by the end of FY25 includes a target to procure 100% renewable energy.

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 FY23 Scope 2 emissions total 0 (zero) tCO2e, compared with 3,468 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.

Back to UK environmental sustainability page