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# Banter 141:   14Oct26 Calculating Greenhouse Gas Emissions for Parish and Town Councils, with Garry

measuring emissions across different scopes (Scope 1 for direct emissions, Scope 2 for electricity, and Scope 3 for indirect emissions) using UK government conversion factors

{% embed url="<https://youtu.be/6mmYnyYOoDQ>" %}

#### Video Timeline:

00:00 - 47:50 Presentation\
47:50 - 63:44 (end) Q & A

***

#### Presentation:

{% embed url="<https://pub-9ddb403de2ff40f3bd1a5612014bb288.r2.dev/Collaboration%20Calculating%20Carbon%20Footprint.pptx>" %}

You are welcome to view (click on the arrows above) or download (click on the menu icon, second from right, above)  this presentation.  A markdown (text-only) version is available at the bottom of this page

***

#### Meeting Summary:

Oct 14, 2026 11:55 AM LondonID: 834 5460 8536

#### Quick recap

This meeting focused on a comprehensive presentation by Garry about calculating greenhouse gas emissions for local councils. Garry detailed the process of measuring emissions across different scopes (Scope 1 for direct emissions, Scope 2 for electricity, and Scope 3 for indirect emissions) using UK government conversion factors and baseline data collection methods. He explained how to calculate emissions from energy use, water, waste, travel, and goods and services, while providing specific examples from Corsham Town Council's reporting practices. The discussion included questions about the logic behind categorizing electricity as Scope 2 versus gas as Scope 1, the challenges of measuring commuting emissions, and the complexity of including agricultural emissions in parish-level reporting. Participants also discussed the balance between council-focused emissions reductions versus supporting community-wide efforts, particularly regarding private housing energy efficiency improvements.

#### Next steps

#### Graham

* Send the link for the Great Collaboration crowdfunding event to all attendees on Friday.

#### Summary

### Greenhouse Gas Emissions Calculation Guidance

Garry presented guidance on calculating greenhouse gas emissions for organisations, explaining the three scopes of emissions and emphasizing the importance of consistent reporting. He detailed the process of collecting baseline data and using UK government conversion factors to calculate emissions from energy use, water consumption, and waste. Garry recommended using location-based rather than market-based emissions reporting to accurately reflect an organisation's actual carbon footprint. The discussion included questions from David about agricultural and food emissions, and from Andrew about accounting for emissions reduction schemes, though these questions were not fully addressed in the transcript.

### Greenhouse Gas Emissions Calculation Overview

Garry presented a comprehensive overview of calculating greenhouse gas emissions for local councils, covering waste, travel, and energy usage across different scopes. He explained how to collect baseline data, apply conversion factors from government spreadsheets, and calculate emissions for various categories including council vehicles, work travel, commuting, and goods/services. The discussion included questions about scope definitions, conversion factor updates, agricultural emissions, and parish-level emission statistics, with Tristram suggesting the Center for Sustainable Energy's Impact Report as a resource for parish emission data.

***

#### Chat:

00:09:41 Anna McMahon: Please excuse me - eating lunch so no camera :-)
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00:22:41 David Newman (Blackbird Leys): What to do for agricultural and food emissions?
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00:25:26 David Newman (Blackbird Leys): What if your energy supplier guarantees 100% renewable?
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00:30:49 Andrew Clegg Martock, Somerset: How do you allow for emissions reduction schemes like saving using a battery charged in 'green' hours and used at peak times.
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00:36:22 Kelly Wilde: Sorry, need to leave for next meeting, if you are able to share slides please do.
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00:39:54 Andrew Clegg Martock, Somerset: Where do you incorporate the carbon use by vehicles other than fuel - embedded in building and servicing for example?
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00:43:58 David Newman (Blackbird Leys): How do you get energy statistics for all the houses in a parish? Or all the transport?
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00:51:16 Andrew Clegg Martock, Somerset: Have you thought of reducing your footprint by not employing people from outside corsham? Your commuting figure is relatively big
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01:07:59 Anna McMahon: Many thanks Garry, sorry I have to leave now
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01:11:56 David Newman (Blackbird Leys): Councils can fund retrofit for poorly insulated houses, both social and private. When the Warm Homes Plan fully launches there will be central government funds. In the meantime there is Better Housing Better Health and advice centres like Cosy Homes Oxfordshire.

***

#### Audio-transcript:

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Graham Stoddart-Stones - Great Collaboration, Bembridge: You know, you're in great shape now, it looks wonderful.

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Garry Ford - Corsham Town Council: Okay, but I can't see any of you.

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Garry Ford - Corsham Town Council: Which is wonderful for me as well, of course.

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Graham Stoddart-Stones - Great Collaboration, Bembridge: But,

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Garry Ford - Corsham Town Council: Just to add that if anybody has any questions or anything, Graham, you need to like, shout or

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Garry Ford - Corsham Town Council: Put that… if somebody puts their hands up.

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Garry Ford - Corsham Town Council: to let me know, and I'll… and I'll,

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Garry Ford - Corsham Town Council: I'll stop and try and answer it.

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Garry Ford - Corsham Town Council: Yeah, okay, so how to calculate greenhouse gas emissions. So, like I said, I'll stop and ask any questions as we go through, because there's quite a lot of complicated

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Garry Ford - Corsham Town Council: Calculations going on here.

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Garry Ford - Corsham Town Council: So, I'd just like to add some caveats to this. This is just purely some guidance. It shows you, like, the kind of data you can collect, and also, kind of, like, how you can use that data and

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Garry Ford - Corsham Town Council: turn it into greenhouse gas emission calculations, but it's not, like, to any kind of official standard or anything like this. I'm not doing it, like, to a level that's like an ISO or to some kind of government-approved way. If you need

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Garry Ford - Corsham Town Council: advice on how to do this, then go to government websites, or go to the… to the advice that's on the government spreadsheets. This is just a kind of, like, how we do it, just some guidance of… general guidance of how to do it, and how we do it here at Corsham Town Council.

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Garry Ford - Corsham Town Council: So… First of all, Why bother? Why bother calculating your greenhouse gas emissions anyway?

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Garry Ford - Corsham Town Council: Well, first of all, I mean, you might be an organization who is planning to become net zero, so if you're planning to get to… to become net zero, then you need to know

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Garry Ford - Corsham Town Council: What your greenhouse gas emissions are.

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Garry Ford - Corsham Town Council: If you're aiming to be net zero, it's good to know where your greenhouse gases

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Garry Ford - Corsham Town Council: emissions are coming from, which are the key elements. So then it helps you to identify what it is that you need to target, where to target, how to target those greenhouse gas emissions.

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Garry Ford - Corsham Town Council: To hopefully get the most impact from the changes that you want to implement, and the reductions in greenhouse gas emissions that you want to make as an organization.

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Garry Ford - Corsham Town Council: Also, if you're looking at greenhouse gas emissions, I mean, these are emissions based on what you do and how much you do of it. It can give you pointers and guidance and ideas on where you can save money by doing things like eliminating waste. So, for example, reducing your energy use.

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Garry Ford - Corsham Town Council: You can identify where you're wasting energy, look at making changes to reduce that waste, and that will also save you money. So there are benefits as well as just, you know, to the wider environment of doing these kind of things.

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Garry Ford - Corsham Town Council: And if you do it yourself, like we do and like we found, it means that you can have more consistent reporting of what you're doing and how you're doing it. We found in the past that we've used an outside organization.

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Garry Ford - Corsham Town Council: And they've tended to take the data and made mistakes that we haven't picked up on quite

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Garry Ford - Corsham Town Council: as often as they've happened, and we've discovered them later on. But if you're doing it yourself, you can have that more consistent approach.

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Garry Ford - Corsham Town Council: And you can have that more accurate approach, and you know more about what the data is doing and what it's telling you and how it works, rather than just offloading it to an outside organization. So that's another reason of why it's a good idea to do it yourself.

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Garry Ford - Corsham Town Council: So… What should be included? What should you include in your greenhouse gas emission reporting?

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Garry Ford - Corsham Town Council: So a short explanation of scopes. So, scopes are basically ways of Categorizing your greenhouse gas emissions.

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Garry Ford - Corsham Town Council: There's no real… Huge benefit to doing it in my opinion because, you know, if you're putting

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Garry Ford - Corsham Town Council: a kilogram of carbon dioxide into the atmosphere. It doesn't really matter which scope it is, it doesn't make it more

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Garry Ford - Corsham Town Council: effective if it's a certain scope compared to another one. It's just a way of

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Garry Ford - Corsham Town Council: Basically being able to report them in a consistent way that people can understand in a way of kind of like,

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Garry Ford - Corsham Town Council: Dividing up your greenhouse gas emissions into certain sectors.

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Garry Ford - Corsham Town Council: So, there are 3 scopes of greenhouse gas emissions.

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Garry Ford - Corsham Town Council: The scope one.

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Garry Ford - Corsham Town Council: And Scope 1 is basically your on-site emissions. So, Scope 1 is the first one, and on-site emissions basically means

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Garry Ford - Corsham Town Council: Greenhouse gas emissions that are being emitted.

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Garry Ford - Corsham Town Council: from your organization. Now, this is either from a building where you're burning gas, for example, in heating systems, and the gas emissions are going up into the atmosphere, so those greenhouse gas emissions are coming directly from your building.

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Garry Ford - Corsham Town Council: Or they're from your company owned vehicles. So you're putting petrol and diesel in your company vehicle, they're driving around and there's greenhouse gas emissions coming out of the tailpipe, the exhaust.

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Garry Ford - Corsham Town Council: System. So these are Scope 1, because they're direct emissions that you're directly putting into the atmosphere. So even if you're

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Garry Ford - Corsham Town Council: your organization vehicles are driving 100 miles away, that's still part of your organization. Those emissions coming out of those exhaust pipes are still Scope 1 emissions.

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Garry Ford - Corsham Town Council: Connected to your organization.

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Garry Ford - Corsham Town Council: Scope 2 is off-site energy emissions and this is just electricity basically.

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Garry Ford - Corsham Town Council: So, it's where you're using energy that's being generated sometimes hundreds of miles away.

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Garry Ford - Corsham Town Council: In your buildings or in your organization and this is

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Garry Ford - Corsham Town Council: almost entirely, and this is entirely really grid electricity. Electricity from the national grid is being produced in power stations, like I said, many miles away. The emissions are happening many miles away, but you're using that energy for your business. So that's scope two. Scope two is electricity.

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Garry Ford - Corsham Town Council: And Scope 3 is basically everything else.

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Garry Ford - Corsham Town Council: Sometimes called indirect emissions.

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Garry Ford - Corsham Town Council: And that's goods, services, Transport by people working in your organization that doesn't involve.

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Garry Ford - Corsham Town Council: Company vehicles, and so that's kind of bundled all together into Scope 3 emissions.

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Garry Ford - Corsham Town Council: So, when you're reporting, you generally report your Scope 1 emissions.

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Garry Ford - Corsham Town Council: Generally, people who report their Scope 2 emissions

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Garry Ford - Corsham Town Council: And then when it comes to Scope 3, it's a bit of a pick and mix. There doesn't seem to be any real kind of, like.

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Garry Ford - Corsham Town Council: defined guidance on what you should include under Scope 3 and what you shouldn't include. It's generally up to you as an organization which Scope 3 emissions you

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Garry Ford - Corsham Town Council: Decide to include, and which ones you don't. But there'll be more on that later on.

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Garry Ford - Corsham Town Council: The key thing is to aim to be consistent, though.

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Garry Ford - Corsham Town Council: whatever you choose to include in your greenhouse gas emission reporting, try to stick with that. We've had the problem in the past where we outsourced the reporting to begin with, and we just did one and two.

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Garry Ford - Corsham Town Council: But then when we started to include more of scope three emissions in our reporting, it meant our initial baseline data was pretty much irrelevant because we know we were no longer comparing like for like as we were going forward. So we had to kind of re baseline everything when we.

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Garry Ford - Corsham Town Council: Included Scope 3 in our reporting.

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Garry Ford - Corsham Town Council: If you're just fiddling about with some of the small elements, it doesn't really make a huge difference. It's only if you make a massive difference between what you're originally doing and what you're now doing that you might have to

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Garry Ford - Corsham Town Council: rethink your reporting. So, like I said, try to be consistent year on year, and try and measure the same things each year, and compare the same things each year, so you've got consistent reporting.

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Garry Ford - Corsham Town Council: Right, so what do you need in order to do greenhouse gas reporting?

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Garry Ford - Corsham Town Council: Well, there's two things. First of all, you need baseline data from your organization, and this is basically what you use and how much of it you're using.

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Garry Ford - Corsham Town Council: And then you need the conversion factors to convert that baseline information into greenhouse gas emissions. And the conversion factors come from the UK government, and they come from the UK government website.

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Garry Ford - Corsham Town Council: So if you go to the UK government website, you will find spreadsheets.

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Garry Ford - Corsham Town Council: And the one that you were most likely to use is the conversion factors of whatever year, the most up-to-date one.

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Garry Ford - Corsham Town Council: And the condensed set, and it says in brackets very helpfully there, for most users, so you know that that's the one that generally you should be using. And the government website, there's the link to it, but basically, if you type into a search engine.

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Garry Ford - Corsham Town Council: conversion factors, UK government conversion factors, whatever, it'll normally find it. A search engine will normally find it straight away for you, and you can find the list of spreadsheets

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Garry Ford - Corsham Town Council: On the site, and hopefully the most up-to-date ones.

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Garry Ford - Corsham Town Council: So, baseline data.

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Garry Ford - Corsham Town Council: So, if we start with energy, as energy is quite a simple one, generally, to get baseline data for.

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Garry Ford - Corsham Town Council: So, you can get baseline data for energy from, normally from three

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Garry Ford - Corsham Town Council: areas. You can either take direct meter readings yourself, you can find your energy use on bills, or sometimes you can find it online if you've got an energy supplier that also has an online portal where you can go on there and see how much energy you're using.

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Garry Ford - Corsham Town Council: When it comes to energy use, it's always useful to confirm what units the energy is being given in.

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Garry Ford - Corsham Town Council: For electricity, it's always kilowatt hours, but for gas energy, it could either be kilowatt hours or sometimes it can be cubic meters. So you just need to make sure which unit you're using so that you get the right conversion factor.

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Garry Ford - Corsham Town Council: Later on.

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Garry Ford - Corsham Town Council: So, for example, we at Corsham Town Council, we have an online portal where we can get these lovely graphs.

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Garry Ford - Corsham Town Council: provided for us that shows us our energy consumption for the year. So, for electricity for the year, we've got a graph there, and it shows that, in total, we used 14,464 kilowatt hours for 2025, and we have the same for gas as well. There's a nice graph there that shows how much gas energy we use for the year.

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Garry Ford - Corsham Town Council: And it gives us a total of 40,397 kilowatt hours of gas use. So our gas

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Garry Ford - Corsham Town Council: Reporting is in kilowatt hours, not in cubic meters.

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Garry Ford - Corsham Town Council: So we've got that baseline data. What we now need is the conversion factor to turn that baseline data into greenhouse gas emissions. So we go to the government.

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Garry Ford - Corsham Town Council: spreadsheet, which has all these tabs on the bottom. It can be a bit overwhelming when you first go to it, but you learn that, you know, you're really just looking for one number on one sheet, and once you

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Garry Ford - Corsham Town Council: work out where it is you specifically need to go for which conversion factor, it becomes a lot easier. But to begin with, you're kind of overwhelmed by all these tabs.

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Garry Ford - Corsham Town Council: So for energy, for gas, for example, we're looking at the fuels tab.

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Garry Ford - Corsham Town Council: Which is… she's here.

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Garry Ford - Corsham Town Council: And this will take you to a spreadsheet full of numbers. Some of them are quite big, but others aren't as overwhelming as this one.

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Garry Ford - Corsham Town Council: So, on the energy for fuels, there's a whole list of different types of fuels, and we're looking for gaseous fuels.

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Garry Ford - Corsham Town Council: And we're looking for natural gas, because that's the gas we use to burn in our boilers here at Corsham Town Council.

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Garry Ford - Corsham Town Council: So, we go to… Gaseous fuels, find the natural, natural gas, row.

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Garry Ford - Corsham Town Council: And then we're looking at kilowatt hours gross CV. Now gross CV stands for gross calorific value and it's just the way that energy is.

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Garry Ford - Corsham Town Council: presented to you as, you know, by a supplier. Supplier-supplier gas as gross calorific value. Like I said, there's guidance on these spreadsheets at the top of them that you can read and you can follow if you are a little bit unsure about which

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Garry Ford - Corsham Town Council: row of the spreadsheet you're supposed to be looking at. But anyway, so we've come to natural gas. We've got the right line kilowatt hours. We've got gross CV. We know that's the one because that's how the energy is supplied to us by the supplier.

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Garry Ford - Corsham Town Council: And then this is the conversion factor we are actually looking for.

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Garry Ford - Corsham Town Council: It's the kilograms… CO2 equivalent column.

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Garry Ford - Corsham Town Council: and kilowatt hours gross CV, and it's 0.18296, so it's 0.18 kilograms of CO2e per kilowatt hour of gas that we're burning.

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Garry Ford - Corsham Town Council: So that's the conversion we factor, we need, we need.

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Garry Ford - Corsham Town Council: To apply to our baseline data.

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Garry Ford - Corsham Town Council: So for electricity, it's fortunately a very much straightforward process, because there's only one

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Garry Ford - Corsham Town Council: line in the spreadsheet there, so it's very, very simple. It's not like Fuels, which is… which is huge. This… this tab, it's just one line, and that's the number we want. We want the

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Garry Ford - Corsham Town Council: kilowatt hours for electricity UK, kilograms CO2e equivalent, 0.177 kilograms of CO2e per kilowatt hour of electricity that we're using.

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Garry Ford - Corsham Town Council: So, for our energy, Calculation. We need our baseline data.

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Garry Ford - Corsham Town Council: Multiply it by the conversion factor, then divide it by 1,000, because the conversion factor's in kilograms, and we generally want to report it in tons, so we divide it by 1,000.

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Garry Ford - Corsham Town Council: So, for gas, if we took our baseline

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Garry Ford - Corsham Town Council: our baseline data of 40,000 kilowatt hours, times it by the conversion factor we found on the spreadsheet, divide it by 1,000, it gives us our total greenhouse gas emissions for gas for the year.

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Garry Ford - Corsham Town Council: our organisation, which is 7.39 tonnes. And we do the same for electricity. We take our baseline data of electricity use, put in that conversion factor we found on the spreadsheet, divide it again by 1000 to get from kilograms to tonnes, and we give you an annual greenhouse gas emissions for our electricity use.

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Garry Ford - Corsham Town Council: And that's the energy conversion factors.

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Garry Ford - Corsham Town Council: One point to make on, energy.

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Garry Ford - Corsham Town Council: is when we started with an organization that, like I said, did this reporting for us, they reported our market and our location-based energy use.

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Garry Ford - Corsham Town Council: I would suggest just sticking with location-based and not doing market-based. I'll explain more anyway.

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Garry Ford - Corsham Town Council: So basically the difference between them is market based is saying that if you're on a green tariff and you're paying for green electricity, you're basically offsetting your carbon emissions because you're paying for more.

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Garry Ford - Corsham Town Council: Renewable energy to be put into the grid.

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Garry Ford - Corsham Town Council: So you're saying, therefore, your emissions are zero because we've offset all our electricity or our gas emissions because we pay for green gas or green electricity.

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Garry Ford - Corsham Town Council: More renewables are going into the grid.

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Garry Ford - Corsham Town Council: That therefore they're offsetting our emissions. So that's zero emissions.

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Garry Ford - Corsham Town Council: The benefit of doing that is that you're financing more renewables if you go on a green tariff, and you're encouraged to do that, of course.

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Garry Ford - Corsham Town Council: The flip side of that is location-based, so that means if you're not on a green tariff.

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Garry Ford - Corsham Town Council: Or if you want to report the actual emissions that are happening, like the ones that you're burning up through your gas boiler or because of the energy you're using from the grid, these are called location based.

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Garry Ford - Corsham Town Council: And the benefit of doing location-based Is that you don't…

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Garry Ford - Corsham Town Council: count your energy emissions as zero, because you're on the green tariff. You say, these are our actual emissions, so I think it's a more

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Garry Ford - Corsham Town Council: Honest way of reporting them.

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Garry Ford - Corsham Town Council: And this also means that it encourages you to reduce your energy. If you don't say like, oh, our emissions are zero because we're on a green tariff. If you're saying our emissions are such and such because this is what we're using, then this actually encourages you to reduce energy use to cut waste.

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Garry Ford - Corsham Town Council: and also to employ low-carbon technologies, to do everything to reduce carbon emissions. So I would always go with location-based.

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Garry Ford - Corsham Town Council: Also, the thing is, if you report both, like we do, because we've already historically had to do it.

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Garry Ford - Corsham Town Council: Every single year I have to explain this difference to the councillors, because they never, ever remember what the difference is between these two, and we always report them. So it's always a pain, and you're always having to keep saying to them.

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Garry Ford - Corsham Town Council: yeah, this is what these mean, this is what market-based means, location-based. So I'd always just stick with location-based, and just go with what emissions you're actually emitting, and work on reducing them.

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Garry Ford - Corsham Town Council: So if we move on from energy to water, I mean, it's very much the same process. So you need to find out what your annual use is, look up the conversion factor, and then divide by 1,000 because the conversion factor, again, is in kilograms and you want to report in tonnes.

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Garry Ford - Corsham Town Council: So, you go to the water tab, and again, it's a very simple

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Garry Ford - Corsham Town Council: spreadsheet this time. So you've got water supply, and then you need to know if it's in cubic meters or million liters, but generally it's always in cubic meters, your annual use. And again, you can find this from water bills, meter readings, or maybe you've got an online source where you can find your basic data.

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Garry Ford - Corsham Town Council: And if you're using water supply in a building, where it's then going into the sewage works, for example, you need the water supply and the water treatment conversion factors. You need both of those, because they both apply.

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Garry Ford - Corsham Town Council: But if you're providing water, say, to an allotment, then it's just the water supply, because that water is then being used, it's not going back into the water treatment system.

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Garry Ford - Corsham Town Council: So, in this example.

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Garry Ford - Corsham Town Council: If we say, for example, the water supply to your building is 173 cubic meters a year, then you times it by the conversion factor for water supply and for water disposal.

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Garry Ford - Corsham Town Council: By both of those factors, if it's, like I said, if it's water that's going into a building.

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Garry Ford - Corsham Town Council: And divide it by 1,000, and that gives you a total emissions.

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Garry Ford - Corsham Town Council: type value there for your water use. So, it's your water supply.

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Garry Ford - Corsham Town Council: times by the conversion factor, water disposal, same amount, times by the conversion factor, and that gives you your total emissions use. Like I said, if it's for allotments of stuff, then you don't want water disposal, you just times it by the water supply.

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Garry Ford - Corsham Town Council: Conversion factor, but that's how you convert… that's how you calculate your water emissions.

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Garry Ford - Corsham Town Council: Moving on to waste.

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Garry Ford - Corsham Town Council: So waste is you need a number of things. You need to know which type of material it is that is being produced, the waste you're producing.

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Garry Ford - Corsham Town Council: You need the weight of material because it's always in tons. You need the weight of material that you'll produce of waste you're producing. And you also need the disposal method.

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Garry Ford - Corsham Town Council: This can sometimes… you can find from your

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Garry Ford - Corsham Town Council: The organization that you're using to dispose of your waste, you need to find out from them what they're doing with it.

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Garry Ford - Corsham Town Council: It could be that collecting this information for an organization is, over a year, is too much effort.

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Garry Ford - Corsham Town Council: Because, you know, I mean, how much time and effort and resources have you got to be able to, like, identify exactly how much

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Garry Ford - Corsham Town Council: Waste your…

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Garry Ford - Corsham Town Council: creating of each material, weigh it, and find out how it's being disposed. So, I mean, you might need to do things like just do a week's worth of data, and then extrapolate that across for the whole year, and say, well, you know, if this is how much waste we create in a week, and we can… we can work that out.

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Garry Ford - Corsham Town Council: Then maybe where this is how much.

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Garry Ford - Corsham Town Council: We're kind of creating over a year

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Garry Ford - Corsham Town Council: As a kind of, like, you know, using a week as a sample and saying, you know, that's typical of how much waste we create, so across a year, we can just multiply it up and give numbers which are probably, hopefully.

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Garry Ford - Corsham Town Council: Reasonably accurate, and give you a good enough

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Garry Ford - Corsham Town Council: Greenhouse gas emissions figure that you can then use instead of having to do every single.

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Garry Ford - Corsham Town Council: You know, like I say, like.

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Garry Ford - Corsham Town Council: Try and weigh every single piece of waste that you have been crate during the year.

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Garry Ford - Corsham Town Council: We're quite fortunate here at Corsham Town Council that our waste providers they…

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Garry Ford - Corsham Town Council: sorry, waste removal providers, they provide us with an online activity report that we can download at the end of the year, and we can see how much waste we've created, what the type is, what the weight is, and then they can tell us how they disposed of it. So, for us.

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Garry Ford - Corsham Town Council: We've got a spreadsheet that we can automatically go to our, like I say, the waste disposal company, and they provide us with this information automatically. So we don't have to do this ourselves. So it's very handy for us. But it might be that you don't have this facility.

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Garry Ford - Corsham Town Council: And you might have to do it manually.

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Garry Ford - Corsham Town Council: So, you've got your…

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Garry Ford - Corsham Town Council: Baseline data of how much waste you're creating, then you need to look at the conversion factors.

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Garry Ford - Corsham Town Council: And it's important to look at the conversion factors for waste, because sometimes they can be the same factor across a lot of categories. So it can really…

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Garry Ford - Corsham Town Council: Make you think about…

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Garry Ford - Corsham Town Council: Baseline data you need to collect. So, for example, here, this is the household res… this is refuse, right? General waste.

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Garry Ford - Corsham Town Council: As you can see.

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Garry Ford - Corsham Town Council: Even though there's lots of different types of waste type there, there's organic food and drink and garden waste and stuff.

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Garry Ford - Corsham Town Council: the actual conversion factors are all very similar. So incineration, if it all goes to incineration, it's all the same factor. If it goes to composting, it's all the same conversion factor.

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Garry Ford - Corsham Town Council: It's only landfill where the, where the conversion factors differentiate, so you don't need to.

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Garry Ford - Corsham Town Council: Separate out your garden waste, or your food and drink waste.

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Garry Ford - Corsham Town Council: You can just do it all in one lump if it's all going to the same disposal method, so…

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Garry Ford - Corsham Town Council: have a look at the conversion factors, and that will kind of indicate to you what kind of data you need to collect. So, like I said, like, for refuse, you just need the total waste, total weight of refuse that you're creating. You don't need to subcategorize it down to

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Garry Ford - Corsham Town Council: Different types, because it's all… it's all the same conversion factor.

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Garry Ford - Corsham Town Council: And look at this for things like plastics and glass and all the other different types of waste that are on the waste tab in the government spreadsheet, because, again, this is kind of like,

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Garry Ford - Corsham Town Council: This is replicated time and time again, where it doesn't matter what type of plastic you are, plastic you use, or

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Garry Ford - Corsham Town Council: Identify, it has the same conversion factor when it comes to.

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Garry Ford - Corsham Town Council: Way it's disposed of, so if it goes to landfill plastic, generally all has the same conversion factor, so you don't have to separate your different type of plastics.

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Garry Ford - Corsham Town Council: But, again, it's the same kind of calculation though, the weight of the waste.

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Garry Ford - Corsham Town Council: Multiply it by the…

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Garry Ford - Corsham Town Council: disposal conversion factor and times it by a thousand to get up to tons. So, for example, if you've got 2.8 tons of food and drink.

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Garry Ford - Corsham Town Council: waste that you've produced across the year, and it's going to landfill, then you go and look at the, the tab for landfill for food and waste.

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Garry Ford - Corsham Town Council: Food and drink waste.

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Garry Ford - Corsham Town Council: And it gives you this calculation, divide again by 1,000, and that gives you your greenhouse gas emissions for the year for that waste that you've produced. And it's 1.96 tonnes CO2e.

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Garry Ford - Corsham Town Council: In this example, so that's how you would calculate your waste, and you would do it for each different type of waste. Go to the spreadsheet, look it up.

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Garry Ford - Corsham Town Council: Look at the conversion factor.

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Garry Ford - Corsham Town Council: Multiply it by the weight of that waste for the year.

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Garry Ford - Corsham Town Council: and then divide it again by a thousand to give you the value in tons of CO2.

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Garry Ford - Corsham Town Council: travel, Travel is of course quite complicated because there are basically three types of travel that you are

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Garry Ford - Corsham Town Council: having to look at to calculate. So, for example, there's the council vehicles, so the vehicles that are directly owned by the organization, and these come under Scope 1.

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Garry Ford - Corsham Town Council: There is work travel made by, members of staff, or councillors, work travel could include

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Garry Ford - Corsham Town Council: people's own vehicles, or it could include public transport. And then, of course, you've got commuting. Now, some organisations include commuting in their totals. We do, but some don't, so it'll be up to you whether or not you include commuting or not. But there are these three areas of

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Garry Ford - Corsham Town Council: travel that you need to look at or potentially need to look at. Council vehicle scope one, work travel with scope three and commuting in scope three.

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Garry Ford - Corsham Town Council: So for council vehicles, which is a scope one.

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Garry Ford - Corsham Town Council: The baseline data you need to collect is the fuel type of the vehicle.

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Garry Ford - Corsham Town Council: So a note on EVs, electric vehicles.

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Garry Ford - Corsham Town Council: EVs come under Scope 2 because they're using grid electricity or electricity.

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Garry Ford - Corsham Town Council: So that's scope 2. But also, if you've got electric vehicles that your organization is using that are only charged on site, that they're charged through your

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Garry Ford - Corsham Town Council: Main electricity supplier, where you'll build as part of your overall electricity use.

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Garry Ford - Corsham Town Council: Then you don't need to… to… calculate their emissions.

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Garry Ford - Corsham Town Council: for travel, because otherwise you'll be double accounting those emissions. So, for example, our EVs are charged

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Garry Ford - Corsham Town Council: through our buildings, And they come under our general electricity bill every month, so we can't separate out what

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Garry Ford - Corsham Town Council: emissions for the EVs, but we're already calculating them under our total electricity use emissions.

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Garry Ford - Corsham Town Council: So…

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Garry Ford - Corsham Town Council: just make sure that if you do have EVs, that you're not double accounting their emissions under your general electricity use.

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Garry Ford - Corsham Town Council: And make sure that if there are separate emissions associated with them, that you get those readings and you work it out using the conversion factors.

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Garry Ford - Corsham Town Council: But for general type of vehicles where it's like diesel and petrol, for example, then you need to know the distance in kilometers or miles that those vehicles are doing across the year.

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Garry Ford - Corsham Town Council: You also need to know what the fuel efficiency of those vehicles are, and you can look these things up online, because the number that you're actually looking for

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Garry Ford - Corsham Town Council: is the amount of fuel you've used in litres across the year for that vehicle.

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Garry Ford - Corsham Town Council: So… A calculation example for a council-owned diesel van.

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Garry Ford - Corsham Town Council: is We calculate that this van has done 9,698 kilometers for the year.

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Garry Ford - Corsham Town Council: We know that the efficiency of this van as given by we've looked it up online is 18 kilometers per liter. So we've calculated that this van has used 604 liters of fuel.

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Garry Ford - Corsham Town Council: across the year.

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Garry Ford - Corsham Town Council: Doing council work, so we've got a reading there of 604 liters of fuel used for this van.

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Garry Ford - Corsham Town Council: So then we need to go to the conversion factor for fuels.

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Garry Ford - Corsham Town Council: And this is for petrol and diesel vehicles.

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Garry Ford - Corsham Town Council: And… This is for liquid fuels on the fuels tab.

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Garry Ford - Corsham Town Council: And we need the diesel one.

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Garry Ford - Corsham Town Council: Because this is diesel average biofuel blend, that's the one you get out of the pump.

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Garry Ford - Corsham Town Council: And we've got the liters there, and it's giving us a conversion factor of 2.57 kilograms of CO2e

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Garry Ford - Corsham Town Council: Per liter.

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Garry Ford - Corsham Town Council: Of fuel that you're using.

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Garry Ford - Corsham Town Council: So then we go back to our original calculation.

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Garry Ford - Corsham Town Council: So we had 604 liters that we used for that van. We put in that conversion factor we found off the spreadsheet of 2.57 kilograms per liter of fuel, divided by 1,000, so that we know that for that diesel van, for our organization.

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Garry Ford - Corsham Town Council: we've emitted 1.55 tons of CO2e, and we need to do that for all of our vans and vehicles. But once you've

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Garry Ford - Corsham Town Council: Got that baseline data for one, it's just a case of replicating it for each vehicle, and making sure that you're

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Garry Ford - Corsham Town Council: doing it for…

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Garry Ford - Corsham Town Council: You know that you're doing it for diesel, or you know that you're doing it for petrol.

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Garry Ford - Corsham Town Council: So you get the right conversion factor.

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Garry Ford - Corsham Town Council: For work travel.

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Garry Ford - Corsham Town Council: The information you need there is you need the type of vehicle that's used, either the type of car that somebody's using.

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Garry Ford - Corsham Town Council: The mileage that they're doing in that vehicle.

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Garry Ford - Corsham Town Council: And it could be public transport as well. It could be trains and buses.

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Garry Ford - Corsham Town Council: And the fuel type being used by… by that vehicle.

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Garry Ford - Corsham Town Council: The way we do it at Corsham Town Council is that we can collect this information using travel claim forms. If somebody has done some work travel and are claiming for that work travel, then they provide us with all the information we need in order to be able to work out

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Garry Ford - Corsham Town Council: The carbon emissions associated with work travel.

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Garry Ford - Corsham Town Council: So, for example, here is our traveling… our travel expenses form.

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Garry Ford - Corsham Town Council: And you can put on there all the information that we need, so it's got basically the distance being traveled.

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Garry Ford - Corsham Town Council: It's saying, you know, if they've taken a train journey, or…

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Garry Ford - Corsham Town Council: If they've taken a, you know, if they've taken a train journey, and then we can go on Google and we can say, you know, go on Google Maps and you can say, okay, what's the distance between Chippenham and Paddington by train? And that gives us the mileage for the train.

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Garry Ford - Corsham Town Council: Otherwise people have to… Put down the mileage that they're claiming for.

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Garry Ford - Corsham Town Council: And also, what type of vehicle that they're using, so at the bottom there, there's the kind of

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Garry Ford - Corsham Town Council: Vehicle that they're using, the size of the… the size of engine that their car has, for example. And that gives us the data we then need

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Garry Ford - Corsham Town Council: To be able to calculate the greenhouse gas emissions associated with that piece of the work travel that person has done.

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Garry Ford - Corsham Town Council: It might be that your organization collects all this information electronically. We don't, we have it on

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Garry Ford - Corsham Town Council: Word documents, so at the end of the year, somebody has to go and find out all those work documents.

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Garry Ford - Corsham Town Council: scan them, or… Or print them off, calculate all the amounts of travel that's been done, using what vehicle

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Garry Ford - Corsham Town Council: And to be able to get us the total.

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Garry Ford - Corsham Town Council: Work travel that we've done for the year to be able to calculate our carbon emissions.

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Garry Ford - Corsham Town Council: So, the data's collected from travel forms.

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Garry Ford - Corsham Town Council: You go to the conversion factor business travel land on the government spreadsheet.

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Garry Ford - Corsham Town Council: Then we go to the right vehicle. So this, for example, is the rail section. There's sections for cars and buses. So you go to the relevant type of travel.

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Garry Ford - Corsham Town Council: And then… You look up the kilogram CO2e associated with that.

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Garry Ford - Corsham Town Council: specific vehicle. So, for example, here, with rail.

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Garry Ford - Corsham Town Council: If we've done national rail trip from, say, Chippenham to London.

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Garry Ford - Corsham Town Council: We know that the conversion factor we want is the national rail conversion factor there of 0.03546 kilogram CO2e.

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Garry Ford - Corsham Town Council: per mile… sorry, per kilometer, get the right conversion factor, per kilometer. We've worked out what the distance is that that train travel has gone from using

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Garry Ford - Corsham Town Council: Google Maps, so we worked out that the Chippenham to

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Garry Ford - Corsham Town Council: to Paddington was some, like, you know, 200 kilometers, or whatever it was.

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Garry Ford - Corsham Town Council: 400km round trip.

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Garry Ford - Corsham Town Council: And we've taken that value Put in that conversion factor, and that gives us the

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Garry Ford - Corsham Town Council: Carbon emissions for that one trip, and then you just do that for all the trips that,

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Garry Ford - Corsham Town Council: That you've got on your… that you've collected from your baseline data from your travel forms, or however you're collecting it, and that builds up the picture

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Garry Ford - Corsham Town Council: For your work, travel, total emissions. I mean, once you start doing it

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Garry Ford - Corsham Town Council: For one, it's quite easy to replicate that process again and again for all

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Garry Ford - Corsham Town Council: All your employees, or all your staff that are, or your counsellors that are claiming this travel.

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Garry Ford - Corsham Town Council: It's just a case of just making sure you collect all the total baseline data.

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Garry Ford - Corsham Town Council: put in the right conversion factor from the Business Travel Land tab.

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Garry Ford - Corsham Town Council: And… Then converting it from kilograms into tons, so you get the total figure.

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Garry Ford - Corsham Town Council: Hopefully that's clear. Anyway, so moving on to commuting, which is even more complicated. So for commuting, you need to know people's postcodes addresses because you need to know where they're commuting from.

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Garry Ford - Corsham Town Council: You need to know what type of vehicle they're using. Are they using public transport? Are they using a bicycle? Are they using their own car?

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Garry Ford - Corsham Town Council: And you also need to know how many days they're traveling to the office, how many times they're commuting.

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Garry Ford - Corsham Town Council: to… to the building.

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Garry Ford - Corsham Town Council: So, number of days of travel that they're commuting, so it's the total days of work, but you need to take off any days that they don't come, so you… so you need to take off days like bank holidays and weekends, and any other reasons that people have that they don't actually commute into the office

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Garry Ford - Corsham Town Council: For any given day, so you take off holidays, any sick leave, any time off in lieu, any working from home.

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Garry Ford - Corsham Town Council: Anything that stopped people from actually traveling into the office, then you need to remove those days, because they haven't commuted on those days, and you don't want to be calculating

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Garry Ford - Corsham Town Council: Greenhouse gas emissions for the days they haven't traveled in.

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Garry Ford - Corsham Town Council: It sounds complicated, but you can make it slightly more simple, so the way that we do it.

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Garry Ford - Corsham Town Council: And the example we use.

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Garry Ford - Corsham Town Council: So, for example, if you take somebody that works full time, you can look up online. It says somebody working full time in the UK, the number of working days per year less bank holidays and holidays is 253. This is for 2025. So it's 253 working days for the year.

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Garry Ford - Corsham Town Council: Then we ask people, how many of those days did you spend home working?

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Garry Ford - Corsham Town Council: Then we said to people, roughly, how many other days do you reckon you were not in the office? We don't need it to be absolutely precise to work out every single day that you didn't make it. If people give you a reasonably rough estimate.

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Garry Ford - Corsham Town Council: then that's…

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Garry Ford - Corsham Town Council: Accurate enough for our purposes, I find. So, if people kind of say, well, I think it's about 50 days for various different reasons that I didn't come into the office.

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Garry Ford - Corsham Town Council: Then, the actual number of days that this person commuted into the office was 202 days for the year.

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Garry Ford - Corsham Town Council: How did they get to the office? Well…

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Garry Ford - Corsham Town Council: In this example, there's 180 days where this person walked or cycled into the office, and 22 days when they commuted by car or bicycle. We have their home postcode number, postcode, and we know what type of vehicle they drive.

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Garry Ford - Corsham Town Council: So for this person, we can calculate that it's a 15 mile round trip commute to the office.

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Garry Ford - Corsham Town Council: So it's a 15 mile round trip. They've commuted 22 days of the year.

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Garry Ford - Corsham Town Council: By car, and the rest of it they did by bicycle or walked, which… doesn't

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Garry Ford - Corsham Town Council: a greenhouse gas emission. So those… so we have all the data we need here to be able to calculate this person's commuting greenhouse gas emissions for the year.

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Garry Ford - Corsham Town Council: So, again, you go back to the government

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Garry Ford - Corsham Town Council: Spreadsheet and go back to the conversion factor, which is business travel land.

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Garry Ford - Corsham Town Council: We're looking for

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Garry Ford - Corsham Town Council: A car here, the persons that use the car for a certain amount of days to commute into the office.

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Garry Ford - Corsham Town Council: And for this, so, so it was a small car, the information was collected in miles, so we need kilograms of CO2e.

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Garry Ford - Corsham Town Council: for a petrol small car given in miles. So it's that number there that we want. So again, it's the case of like finding the correct

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Garry Ford - Corsham Town Council: Category of vehicle that you're looking for.

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Garry Ford - Corsham Town Council: So here, like I say, it's car, small car, The right…

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Garry Ford - Corsham Town Council: fuel type diesel or petrol. In this case it was petrol. And then that gives us that number there. That's that's the kilograms of CO2e we're looking for. So in this example, this person made 22 car journeys.

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Garry Ford - Corsham Town Council: Times 15 miles equals 330 miles was commuted in total for this person for the year.

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Garry Ford - Corsham Town Council: And then putting in that conversion factor gives us the greenhouse gas emissions for that person commuting into the

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Garry Ford - Corsham Town Council: Into the office. And again, it's a case of, like, you know.

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Garry Ford - Corsham Town Council: it's just a case of once you get it organized for one person, it's just a case of replicating that for every single person, and just asking people to provide that data. The way we do it is because we're asking quite

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Garry Ford - Corsham Town Council: we're not asking for such specific data, we're just sort of, like, saying, oh, generally, how far do you go? You know, no, generally, how many days do you come in? It's quite quick for people to give us that information, and a lot of it we already have on record from previous years, like their postcode and that kind of thing, so it's just a case of

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Garry Ford - Corsham Town Council: Updating those, or if their hours have changed, or something from year to year. But once you've got that data to begin with, you can replicate it quite easily, and you can quite easily, use it to calculate the emissions.

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Garry Ford - Corsham Town Council: Homeworking, just a small aside on homeworking. So we asked for homeworking information because you can calculate homeworking as an as emissions.

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Garry Ford - Corsham Town Council: There's a homeworking conversion factor. This is the one for homeworking where you're somebody working at home using office equipment and heating. If they're homeworking where somebody else is already at home and

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Garry Ford - Corsham Town Council: There's somebody at home all the time, then it would just be office equipment because the heating would already be on anyway, but generally you would take the conversion factor of home working of somebody using office equipment and heating.

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Garry Ford - Corsham Town Council: Sorry, I'll go back.

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Garry Ford - Corsham Town Council: I can't go back.

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Garry Ford - Corsham Town Council: So just you can ask them, you know, are you home alone when you're home working or is there somebody else in and you can use the relevant factor. We tend to just say, okay, if you're home working, it's office equipment and heating, that's the factor we use.

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Garry Ford - Corsham Town Council: And then it's just multiply that by the number of days that people homework, and then divide that by a thousand again to get tons. It's a very, very small amount of greenhouse gas emissions, so… so it's quite negligible.

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Garry Ford - Corsham Town Council: Scope 3… Covers goods and services, and it's, like I said.

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Garry Ford - Corsham Town Council: You have to decide really for yourself, I think, what you to include and what you don't include.

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Garry Ford - Corsham Town Council: There doesn't seem to be any hard and fast rules for this, and it's generally the weight of items.

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Garry Ford - Corsham Town Council: that you're… that you're using when it comes to goods. So, in Corsham Town Council, we use paper, and we use electrical… electrical equipment. These are two things that we…

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Garry Ford - Corsham Town Council: Can specifically have control over, so we can decide on how much paper we use, we can move to being a paperless office, so, so we use paper and electrical equipment, we can determine.

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Garry Ford - Corsham Town Council: You know, how much electrical equipment that we use, and where we source it from, and that can be… means we have a direct kind of control over the greenhouse gas emissions of these two items, and these are the two that we generally include, and we just

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Garry Ford - Corsham Town Council: Then generally don't include.

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Garry Ford - Corsham Town Council: All the other goods and services, because it's just been…

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Garry Ford - Corsham Town Council: We don't have enough control over them, and also it'd be too onerous to try and calculate those every single year.

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Garry Ford - Corsham Town Council: and work out what they are. And like I said, you know, it's up to you to decide what you include and what you don't include. As far as I'm aware, there's no hard and fast rule. This is just the way that we do it.

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Garry Ford - Corsham Town Council: If you're using goods, then you go to the conversion factor tab, material use, and it has all the information there.

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Garry Ford - Corsham Town Council: on… What the material is.

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Garry Ford - Corsham Town Council: What emissions that you,

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Garry Ford - Corsham Town Council: you assign to that, to that material use. So, for example, For electrical use.

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Garry Ford - Corsham Town Council: small electrical items or IT items, you identify what they are, how much they weigh.

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Garry Ford - Corsham Town Council: And then you apply the relevant conversion factor, and in the material use, you've got all the different types of materials in there, so it's up to you to find

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Garry Ford - Corsham Town Council: Which materials that you're… Going to include in your reporting, find the relevant Section, and find the relevant

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Garry Ford - Corsham Town Council: Conversion factor.

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Garry Ford - Corsham Town Council: Well to Tank. I probably shouldn't have included this, but anyway. So Well to Tank is what was included in our original greenhouse gas reporting by this organization we use, so we've had to continue

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Garry Ford - Corsham Town Council: supporting it. I would advise not to include it. It's the greenhouse gas emissions associated with extracting fossil fuels from where they are and getting to them where they are used.

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Garry Ford - Corsham Town Council: So it's all the transmission emissions, the drilling emissions, you know, those kind of things. It's the conversion factors are on the 2025.

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Garry Ford - Corsham Town Council: Full set for advanced users.

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Garry Ford - Corsham Town Council: So, because we've always

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Garry Ford - Corsham Town Council: Reported these, we've always had to go and look for these numbers and use these conversion factors.

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Garry Ford - Corsham Town Council: Basically, if you're reducing your energy use, these factors reduce automatically because they're a subset of the amount of energy you're using. So for example, you know, the amount of

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Garry Ford - Corsham Town Council: If you reduce the amount of gas you're using, then the amount of gas.

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Garry Ford - Corsham Town Council: emitted from well to tank, these factors automatically reduce as well, so I would stay well clear of them, but I thought I'd just include them here for

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Garry Ford - Corsham Town Council: Just as a complete, you know, just to keep it the complete picture, and what we do here at Corsham Town Council. But like I said, I wouldn't advise them.

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Garry Ford - Corsham Town Council: So…

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Garry Ford - Corsham Town Council: Offsetting, you might want to include offsetting, you might not want to include offsetting. There's two types of offsetting.

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Garry Ford - Corsham Town Council: You can either buy carbon credits from a reputable organization and say, we're buying carbon credits, and

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Garry Ford - Corsham Town Council: This reduces our greenhouse gas emissions by… because we're offsetting them by buying carbon credits, so these carbon… so carbon dioxide is being absorbed somewhere else out of the atmosphere that's offsetting the amount of greenhouse gas emissions that we're creating, so reducing our overall emissions. Or you can do it locally from

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Garry Ford - Corsham Town Council: planting schemes that you yourselves are doing. So here at Corsham Town Council, we plant trees and hedges.

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Garry Ford - Corsham Town Council: For example, and we use that to calculate,

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Garry Ford - Corsham Town Council: An offsetting for our, for our greenhouse gas emissions because we're directly planting those.

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Garry Ford - Corsham Town Council: Trees and hedges in our local area that wouldn't be there otherwise, and that are absorbing carbon.

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Garry Ford - Corsham Town Council: Dark side from the atmosphere. So, for example.

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Garry Ford - Corsham Town Council: if we've planted 100 trees, we could argue that, you know, they're absorbing 8 kilograms of CO2e per annum, and this 8 kilograms we found as a… you can find these numbers from

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Garry Ford - Corsham Town Council: Searching the internet to find what?

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Garry Ford - Corsham Town Council: Does a small tree absorb every year in terms of carbon to work out what they are?

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Garry Ford - Corsham Town Council: what the offset figure you want to use in your calculations. So, if you have 100 trees, they're growing away, absorbing… each one absorbing 8 kilograms of carbon per year. That equates to 800 kilograms per year of carbon being absorbed, divided by 1,000 is 0.8 tons that you're offsetting.

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Garry Ford - Corsham Town Council: Hedges, if you're… Planting 200 square meters of hedges.

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Garry Ford - Corsham Town Council: You could look up an offset factor or carbon absorption, a factor of 15 tons per hectare. This is the number that we found and this is the number we use, so 200 square meters of

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Garry Ford - Corsham Town Council: Of hedges times it by that,

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Garry Ford - Corsham Town Council: Tons per hectare figure gives you an offset.

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Garry Ford - Corsham Town Council: Factor of 0.3 tons per annum that you're absorbing from

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Garry Ford - Corsham Town Council: From the atmosphere if you want to use offsetting in your reporting, there's just some examples.

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Garry Ford - Corsham Town Council: So if you've done all that, you get a final report that looks a bit like this. This is the one that we use. So scope one gas and our vehicles, that's emissions from those. Scope two for our electricity use, we've calculated our emissions.

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Garry Ford - Corsham Town Council: for that. And then Scope 3, these are the categories that we currently report as part of our Scope 3

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Garry Ford - Corsham Town Council: emission reporting. Like I say, Scope 3, again, it's, you know, it's up to you. As far as I'm aware, there's no hard and fast rule. There might be… people might tell me I'm wrong in this, and there are certain things that you absolutely should include, and

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Garry Ford - Corsham Town Council: But this is what we do. This is how we've always done it. And that gives us a total tons of CO2e, total greenhouse gas emissions for our organization for the year.

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Garry Ford - Corsham Town Council: We've then got our offsetting, our carbon absorbed by the planting that we've specifically been doing during this reporting period.

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Garry Ford - Corsham Town Council: Since… since our reporting started.

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Garry Ford - Corsham Town Council: We've worked out a figure for that, and that gives us a net total greenhouse gas emissions that we are emitting as an organization.

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Garry Ford - Corsham Town Council: for the year.

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Garry Ford - Corsham Town Council: Then, if you are doing that for every year, what you can do also is you can set yourself a target, because if you're aiming to be a net zero organization by a certain date, you can say, well, if we're going to do this, we need to reduce our greenhouse gas emissions by a certain amount every single year, so the red line is our target.

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Garry Ford - Corsham Town Council: of what we're trying to do to get to net zero by 2030.

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Garry Ford - Corsham Town Council: And if you're calculating your greenhouse… actual greenhouse gas emissions every year, you can plot that in against this graph. So.

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Garry Ford - Corsham Town Council: This is the green line here where previously up until now we've been reducing our greenhouse gas emissions every year. But in this example, the last year our greenhouse gas emissions plateaued. We didn't reduce any compared to the previous year. So we're now a bit behind target and we'll need to work harder to catch up and get back on target.

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Garry Ford - Corsham Town Council: Well, that was a lot.

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Garry Ford - Corsham Town Council: I'm going to stop sharing.

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Garry Ford - Corsham Town Council: I can't believe I managed to fit it in in the hour, actually. That was a kind of,

496
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Gary, thank you.

497
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Garry Ford - Corsham Town Council: That was a lot.

498
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Well, it was actually, quite…

499
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Fascinating at times because I was the numbers that you demonstrating between the CO2 created by landfill composed to as opposed to incinerating it or composting. It was mind boggling. I mean 100 times difference. I had no idea it was that bad. So that was very interesting. I did have a question before everyone else get started and I noticed there were quite a lot of questions in the chat.

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Graham Stoddart-Stones - Great Collaboration, Bembridge: When you were showing your own energy usage invoices for electricity and gas, they showed a sort of a maximum of usage in March and then a minimum in the following April.

501
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00:59:38.470 --> 00:59:43.739
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Which, I wasn't quite sure what happened to your statistics. There was such a drop from one month to the next.

502
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Garry Ford - Corsham Town Council: I don't know. I mean, those were supposed to be cumulative graphs, cumulative use.

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Graham Stoddart-Stones - Great Collaboration, Bembridge: Okay, so it's a restart of the year. All right. All right.

504
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00:59:52.480 --> 01:00:00.000
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Garry Ford - Corsham Town Council: Yeah, so start of the year and then you know if you looked at the gas it basically doesn't change for most of the year and then towards the end.

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Graham Stoddart-Stones - Great Collaboration, Bembridge: Yeah, that explains that one. Thank you very much. On to Tristram, please.

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tristram cary Winchfield Hampshire: Yeah, Gary, thank you very much. That's very interesting. This might be a very stupid question, but can you explain to me the logic of

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tristram cary Winchfield Hampshire: Scope 2 being solely electricity and not, for instance, gas.

508
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tristram cary Winchfield Hampshire: Because if you're using electricity or gas, you're you're still doing things in the community.

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tristram cary Winchfield Hampshire: And it surely shouldn't matter which power source you're using.

510
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01:00:28.080 --> 01:00:32.619
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Garry Ford - Corsham Town Council: Yeah, like I said, tristan, these these scopes are kind of just

511
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Garry Ford - Corsham Town Council: You know, I wouldn't get too hung up on them personally, because

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Garry Ford - Corsham Town Council: It doesn't really matter, it's just the way they've categorized it. The difference is that

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Garry Ford - Corsham Town Council: Scope 1 are emissions that are actually happening in your local area. So if you're burning gas in your boiler, those emissions are going out into your local environment.

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tristram cary Winchfield Hampshire: Okay.

515
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01:00:54.520 --> 01:00:57.440
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Garry Ford - Corsham Town Council: Scope 2 electricity, the gas powered.

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01:00:57.770 --> 01:01:06.819
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Garry Ford - Corsham Town Council: Power station that's producing electricity might be 100 miles away and that's where those emissions are actually happening, the gas is being burned going up into the atmosphere.

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tristram cary Winchfield Hampshire: Yeah, so that's a way to track how well electrification is going. If you if you just define scope two as electricity, I can see that does make sense.

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Garry Ford - Corsham Town Council: Yeah, like I say, I mean, you know, you'd categorize it by gas and electricity use anyway, but the fact they call it scope one or scope two.

519
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tristram cary Winchfield Hampshire: And the other question, actually two more questions. What, do you know roughly what percentage of your council areas

520
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tristram cary Winchfield Hampshire: energy use.

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tristram cary Winchfield Hampshire: comes from the council, and how much comes from the rest of the residents. In our parish, I think we worked out it was about 3%.

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tristram cary Winchfield Hampshire: And it raised the question of, you know, if the council's trying to invest.

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tristram cary Winchfield Hampshire: To achieve net zero for the whole.

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tristram cary Winchfield Hampshire: of the council area, there's a big choice to make to say, well, should we invest in helping people retrofit their houses, rather than worry about our own council?

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tristram cary Winchfield Hampshire: effort. And we found in our council, something like 80% of the money was going towards the council, net zero, when in fact, it was only 3% of the whole area. So it raised the question with us, you know, are you… is the council sure that's the most cost-effective thing to do?

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01:02:21.340 --> 01:02:31.589
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Garry Ford - Corsham Town Council: Well, we like to try and help the local community to obviously reduce their greenhouse gas emissions as well, but we have no control over that. We can just…

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Garry Ford - Corsham Town Council: you know, advise and give guidance. But our own emissions, we have total control over. That's why we only calculate, and we're only kind of focused on our emissions. But you're right, you know.

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tristram cary Winchfield Hampshire: But if you invest, supposing you invested a million pounds to electrify a leisure center, for instance.

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tristram cary Winchfield Hampshire: Do you, do you think, you know, maybe we could give grants to, to the So the…

530
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01:02:54.540 --> 01:02:58.940
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tristram cary Winchfield Hampshire: Most inefficient homes run by people who can't afford.

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tristram cary Winchfield Hampshire: You know, to improve, and that would… that might produce a better overall result.

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01:03:06.250 --> 01:03:07.680
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Garry Ford - Corsham Town Council: I think if you're a…

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01:03:07.920 --> 01:03:16.000
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Garry Ford - Corsham Town Council: a council authority that has council housing and a leisure center, then yes, absolutely, you need to make that calculation.

534
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01:03:16.500 --> 01:03:17.070
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Garry Ford - Corsham Town Council: I make that.

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tristram cary Winchfield Hampshire: No, I wasn't thinking about council housing, I was thinking about private housing.

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Garry Ford - Corsham Town Council: Yeah, I think private housing, you're down a very, you know, that's a slippery slope because, you know, then you're giving certain people direct government benefit.

537
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01:03:29.870 --> 01:03:31.329
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Garry Ford - Corsham Town Council: And other people aren't.

538
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01:03:31.650 --> 01:03:40.410
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Garry Ford - Corsham Town Council: And you're gonna get complaints, and you're gonna open a whole ton of work. If it's council housing, which is why I specifically said council housing, then you don't get into that hole.

539
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01:03:40.800 --> 01:03:42.099
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Garry Ford - Corsham Town Council: gray area.

540
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01:03:42.550 --> 01:03:47.999
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Garry Ford - Corsham Town Council: And it would be entirely pro… I mean, hugely problematic, in my opinion.

541
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Garry Ford - Corsham Town Council: Okay.

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tristram cary Winchfield Hampshire: My third question… thanks. My third question is.

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tristram cary Winchfield Hampshire: Your… the, conversion factors change every year a bit, I guess. Yes. And I was on… could that give you a false impression that you… That you might think you're improving.

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tristram cary Winchfield Hampshire: But actually, the conversion factors have changed, so they sort of obscure the real results. And I wonder whether it might be better to use, say, the 2024 conversion factors for a

545
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01:04:15.860 --> 01:04:18.979
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tristram cary Winchfield Hampshire: You know, for 10 years or 20 years, so that you can see

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tristram cary Winchfield Hampshire: How you're doing yourselves, rather than having your results.

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tristram cary Winchfield Hampshire: You know, obscured by the change in the factors.

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01:04:27.710 --> 01:04:33.039
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Garry Ford - Corsham Town Council: Well, you, you keep track of the baseline data, so your amount of electricity you're using or gas using.

549
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01:04:33.180 --> 01:04:42.550
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Garry Ford - Corsham Town Council: Gas you're using, you can, you can always refer back to that, but the fact that the conversion factors generally are getting better because the grid is, for example.

550
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01:04:42.550 --> 01:04:43.290
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Graham Stoddart-Stones - Great Collaboration, Bembridge: All right.

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Garry Ford - Corsham Town Council: decarbonizing, that works in your favor, and you absolutely should be using those numbers, because the grid is being, you know, the renewable energy is being put into the grid and stuff, and

552
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01:04:53.260 --> 01:05:09.200
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Garry Ford - Corsham Town Council: And the UK as a whole is decarbonizing. We're all on this journey together, so you should use the most latest update, and you should show the benefits of doing that. And it's a good way of showing to people the benefits of decarbonizing the grid, and putting in solar

553
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01:05:09.500 --> 01:05:22.649
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Garry Ford - Corsham Town Council: farms and wind turbines and stuff, that you're also getting a benefit from it. So I'm very much in favor of the fact that even if you sit still and do nothing, your emissions should generally decrease, because the UK is decreasing.

554
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tristram cary Winchfield Hampshire: Okay, thank you very much.

555
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01:05:26.090 --> 01:05:27.979
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Graham Stoddart-Stones - Great Collaboration, Bembridge: David, please, can we move on to you?

556
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01:05:30.010 --> 01:05:31.110
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David Newman (Blackbird Leys): Okay.

557
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01:05:35.520 --> 01:05:38.990
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David Newman (Blackbird Leys): I have a little question, a big one.

558
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01:05:39.170 --> 01:05:47.140
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David Newman (Blackbird Leys): The little one is you didn't mention anything about agricultural emissions or allotments or methane.

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01:05:49.430 --> 01:05:50.719
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Garry Ford - Corsham Town Council: Yeah, we don't…

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01:05:51.520 --> 01:06:10.230
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Garry Ford - Corsham Town Council: there isn't… I don't know, I mean, are there conversion factors for that? I think it comes down to the real problem in collecting the baseline data there, David, you know. It'd be very, very difficult for us to collect any baseline data that we could use, and we don't have any agricultural land. We do have allotments.

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01:06:10.760 --> 01:06:26.180
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Garry Ford - Corsham Town Council: But I think then you talk about the benefits of growing stuff on those allotments that offset the emissions, and, you know, the food that people are growing, that they're eating, that they're not buying from the supermarket, and they're saving food miles, and they're cutting emissions that way. I mean, it's a whole…

562
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01:06:26.310 --> 01:06:42.590
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Garry Ford - Corsham Town Council: You know, how deep do you want to go? So it's best, I think, just to stay clear of that kind of element where there's any kind of uncertainty. Just focus on the things that where you they're clear knowables where you can clearly see the impact you're making, I think.

563
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01:06:43.080 --> 01:06:48.469
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David Newman (Blackbird Leys): Okay. And the big question is, how can you find out

564
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01:06:49.230 --> 01:06:57.189
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David Newman (Blackbird Leys): the total Co. 2 emissions for a whole parish, because my parish has no services.

565
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01:06:57.380 --> 01:07:09.249
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David Newman (Blackbird Leys): Nothing. Our only direct expenses are the transport of our clerk to the parish for monthly meetings. But it would be really interesting to know

566
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01:07:09.390 --> 01:07:21.309
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David Newman (Blackbird Leys): whether, from the housing and transport in our area, the CO2 emissions are going up or going down. Are there anywhere that these statistics can be found?

567
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01:07:21.640 --> 01:07:28.769
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Garry Ford - Corsham Town Council: Yes, there are. Don't ask me exactly where to find them because I don't know off the top of my head, but I know you can find.

568
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01:07:29.080 --> 01:07:42.439
\
Garry Ford - Corsham Town Council: statistics for each parish on their greenhouse gas emissions. There are websites that produce this, and they produce… generally produce them in, like, little kind of, like, pie chart graphs that you can look at,

569
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01:07:42.580 --> 01:07:45.140
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Garry Ford - Corsham Town Council: Maybe somebody will be able to find the link and put it in the chat.

570
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01:07:45.140 --> 01:07:58.430
\
tristram cary Winchfield Hampshire: Yeah, the key, can I just butt in there? I think the key one is the Centre for Sustainable Energy. If you go onto their website, there's a thing called the Impact Report, and that gives you for every parish a breakdown of the total parish.

571
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01:07:59.620 --> 01:08:00.260
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Garry Ford - Corsham Town Council: Thanks, tristram.

572
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01:08:00.260 --> 01:08:00.770
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tristram cary Winchfield Hampshire: that you want.

573
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01:08:00.770 --> 01:08:11.679
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: I'm not sure that data is being updated, though, is it? The original survey that they did was several years ago, and the money for that exercise ran out, and so I don't think it's been updated.

574
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01:08:11.860 --> 01:08:15.219
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tristram cary Winchfield Hampshire: I think it is being updated. I'm not sure how.

575
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01:08:15.220 --> 01:08:16.140
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Oh, good, excellent.

576
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01:08:16.149 --> 01:08:18.939
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tristram cary Winchfield Hampshire: I'm not sure what the… how regularly.

577
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01:08:19.290 --> 01:08:19.990
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Right.

578
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01:08:19.990 --> 01:08:25.609
\
tristram cary Winchfield Hampshire: But there's certainly work going on. I spoke to them fairly recently, and there was… they updated things.

579
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01:08:25.710 --> 01:08:26.649
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Thank you.

580
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01:08:27.580 --> 01:08:33.600
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: Well, that's your big question answered, David, so we're all able to move on to Andrew now, please.

581
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01:08:34.490 --> 01:08:35.990
\
Andrew Clegg Martock, Somerset: Yes, I.

582
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01:08:36.700 --> 01:08:49.790
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Andrew Clegg Martock, Somerset: Martok, where I live, is an 80% commuting village, and the… most people who live here work in either Yeovil or Yeovilton.

583
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01:08:49.930 --> 01:09:00.060
\
Andrew Clegg Martock, Somerset: And I worked out a few years ago that the cost of commuting, if you use a car for one person.

584
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01:09:00.729 --> 01:09:08.840
\
Andrew Clegg Martock, Somerset: The, the, the, the carbon footprint of commuting is greater than the carbon footprint of running the house from which you're coming.

585
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01:09:09.300 --> 01:09:22.070
\
Andrew Clegg Martock, Somerset: And this seems to be a huge amount. And I noticed that your commuting figure of carbon footprint is relatively big.

586
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01:09:24.000 --> 01:09:27.510
\
Andrew Clegg Martock, Somerset: This… this creates an enormous…

587
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01:09:28.310 --> 01:09:40.909
\
Andrew Clegg Martock, Somerset: Pressure on, building, around Marto, which really ought to be a pressure on building around Yo. And I'm wonder wondering how, whether there's any mechanisms.

588
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01:09:41.470 --> 01:09:53.100
\
Andrew Clegg Martock, Somerset: which we ought to be thinking about to reduce this. And one, of course, would be for you in courtship to refuse to employ anybody who lived in Box or somewhere like that.

589
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01:09:54.600 --> 01:10:05.190
\
Garry Ford - Corsham Town Council: Well, it's worse than that. They live further away. Well, I live seven miles away from the office, but I cycle in. But yes, it's an ongoing problem, Andrew.

590
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01:10:05.580 --> 01:10:10.410
\
Garry Ford - Corsham Town Council: We had hoped by now at least one member of staff had moved to an electric vehicle.

591
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01:10:10.660 --> 01:10:14.120
\
Garry Ford - Corsham Town Council: But unfortunately everybody hasn't yet converted.

592
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01:10:14.310 --> 01:10:17.060
\
Garry Ford - Corsham Town Council: to… to EVs. So…

593
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01:10:17.470 --> 01:10:22.860
\
Garry Ford - Corsham Town Council: Our commuting is the one that's the hardest for us to reduce, because we can't force people

594
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01:10:23.530 --> 01:10:30.149
\
Garry Ford - Corsham Town Council: How to commute to work, we can encourage them, we can try to give them, like, incentives for using public transport.

595
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01:10:30.390 --> 01:10:35.909
\
Garry Ford - Corsham Town Council: That kind of thing, and encourage them to do it. But we can't force people, and it's,

596
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01:10:36.070 --> 01:10:43.900
\
Garry Ford - Corsham Town Council: Yes, it's generally a source of annoyance to me that, you know, people too happy to jump in their car and commute to the office, whereas

597
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01:10:44.040 --> 01:11:00.409
\
Garry Ford - Corsham Town Council: you know, there are other opportunities, lower carbon options that they could take. And like I said, you know, we would hope that some, just naturally, as the world kind of moves to EVs, that people in the office would naturally move to EVs, but that just hasn't happened yet. But we're hoping it will happen

598
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01:11:00.900 --> 01:11:02.039
\
Garry Ford - Corsham Town Council: Going forward.

599
\
01:11:02.950 --> 01:11:07.579
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: Gary, does the Council, support working from home?

600
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01:11:08.190 --> 01:11:18.099
\
Garry Ford - Corsham Town Council: Yes, the council does support working from home, but everybody comes into the office every day because we're all a certain age and we all just get, we just like to be in the office together.

601
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01:11:18.750 --> 01:11:19.779
\
Andrew Clegg Martock, Somerset: You know.

602
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01:11:19.780 --> 01:11:20.610
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Garry Ford - Corsham Town Council: Okay.

603
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01:11:20.910 --> 01:11:22.730
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: There's a social factor.

604
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01:11:22.730 --> 01:11:32.899
\
Garry Ford - Corsham Town Council: Yeah, I'm like I said, you know, that example I gave, I worked home one day last year, so, but then I cycle in most days, so it's not a…

605
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01:11:33.550 --> 01:11:35.450
\
Garry Ford - Corsham Town Council: An issue, but yes.

606
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01:11:35.450 --> 01:11:35.890
\
Andrew Clegg Martock, Somerset: Yeah.

607
\
01:11:35.890 --> 01:11:40.559
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Garry Ford - Corsham Town Council: It's surprising, it's surprising because whenever I go on these webinars and like

608
\
01:11:40.720 --> 01:11:44.169
\
Garry Ford - Corsham Town Council: Generally, there's quite a lot of people that are still working from home.

609
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01:11:44.440 --> 01:11:50.409
\
Garry Ford - Corsham Town Council: But our organization seems to be very much against the trend, and we do all seem to come in, so…

610
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01:11:53.310 --> 01:12:03.119
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: Well, if there are no other questions, let me just say thank you very much for the time and trouble you put into producing it, and thank you everyone else for attending.

611
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01:12:03.570 --> 01:12:06.829
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: And one little, what's the word I'm looking for?

612
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01:12:07.160 --> 01:12:15.229
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: side event is that, on Friday, the Great Collaboration is publishing its crowdfunding event.

613
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01:12:15.410 --> 01:12:18.799
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: And all the rules for crowdfunding say, if you can get

614
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01:12:18.920 --> 01:12:30.940
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: Early contributors, then that really helps everything. So if anybody is either interested or works for a council that might be interested in helping to fund some of the work that we're doing.

615
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01:12:31.190 --> 01:12:37.070
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: Then I will send everybody a link on Friday, and I'd be delighted if somebody could help out.

616
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01:12:37.580 --> 01:12:45.640
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: To get us towards our goal of, actually having some paid employees who do the work, rather than all the volunteers who are a bit haphazard at the moment.

617
\
01:12:46.160 --> 01:13:03.149
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: So I'll announce that next week we're going to be talked to by a farmer who's in Kent who's having all sorts of issues, and I suspect that most of their issues are translatable across the country, and I just thought everyone would be fascinated to know how much trouble it is at the moment being a farmer.

618
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01:13:03.320 --> 01:13:05.809
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: David, before I go, sorry, you've got your hand up.

619
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01:13:06.410 --> 01:13:09.109
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David Newman (Blackbird Leys): Just to say also on Friday.

620
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01:13:09.350 --> 01:13:16.400
\
David Newman (Blackbird Leys): The NALC Climate Emergency Network has a meeting, online meeting at 12 o'clock.

621
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01:13:16.400 --> 01:13:17.030
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Yes.

622
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01:13:17.180 --> 01:13:19.630
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: Thank you for doing that, that's good.

623
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01:13:19.810 --> 01:13:24.570
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Graham Stoddart-Stones - Great Collaboration, Bembridge: Well, all the very best to everybody. I hope you have a successful remaining week.

624
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01:13:24.740 --> 01:13:28.459
\
Garry Ford - Corsham Town Council: Craig, I just wanted to answer David's question in the chat.

625
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01:13:29.060 --> 01:13:32.990
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Garry Ford - Corsham Town Council: So he said, what if your energy supply guarantees 100% renewable?

626
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01:13:33.570 --> 01:13:37.010
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Garry Ford - Corsham Town Council: Well, just to add that,

627
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01:13:37.500 --> 01:13:42.830
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Garry Ford - Corsham Town Council: You know, you're not guaranteed to get 100% renewable energy down your pipe, as it were.

628
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01:13:42.970 --> 01:13:49.339
\
Garry Ford - Corsham Town Council: Because they're just putting 100% renewable into the grid. You're still using the grid electricity at the end of the day.

629
\
01:13:49.450 --> 01:13:51.330
\
Garry Ford - Corsham Town Council: You know, they can't send certain

630
\
01:13:51.750 --> 01:13:56.970
\
Garry Ford - Corsham Town Council: Like electricity from wind farms or solar panels to your specific, specific building.

631
\
01:13:57.200 --> 01:14:06.969
\
Garry Ford - Corsham Town Council: So, even if your energy supplier is saying it's 100% renewable, the actual electricity you're using is from the grid, which comes as a mix of energy supplies, so…

632
\
01:14:07.250 --> 01:14:08.240
\
Garry Ford - Corsham Town Council: So, yeah.

633
\
01:14:08.240 --> 01:14:13.530
\
David Newman (Blackbird Leys): Yes, you answered that when you talked about the difference between market and local.

634
\
01:14:13.530 --> 01:14:15.220
\
Garry Ford - Corsham Town Council: Oh, sorry, Dave.

635
\
01:14:15.430 --> 01:14:25.640
\
David Newman (Blackbird Leys): I put questions in early on, and then waited for you to answer them in your presentation. Although if you actually have a local community energy scheme.

636
\
01:14:25.910 --> 01:14:28.259
\
David Newman (Blackbird Leys): Providing your own, then that's different.

637
\
01:14:28.960 --> 01:14:32.169
\
Garry Ford - Corsham Town Council: Yeah, and if you have your own solar panels and stuff, of course, that's perfect.

638
\
01:14:32.170 --> 01:14:39.720
\
Graham Stoddart-Stones - Great Collaboration, Bembridge: We really need to go for those. Excellent. Thank you so much again and hope I see you all again next week. Take care. Bye bye.

639
\
01:14:40.220 --> 01:14:40.760
\
David Newman (Blackbird Leys): Bye.

***

#### Markdown of Presentation: (text only)

How to Calculate Greenhouse Gas Emissions

**On-screen Markdown transcription of:** *Collaboration Calculating Carbon Footprint.pptx*

I've retained the presentation's original structure, terminology, figures and calculations, arranging the material as Markdown headings and lists.

The presentation includes some screenshots and tables whose contents are not fully represented in the extracted text. I've identified these where appropriate.

***

### 1. Why Calculate Your Greenhouse Gas Emissions?

* How to be net zero
* Identify what to target, and how, to get the most impact
* Save money/eliminate waste
* Have consistent reporting

**Caveat:** Not to any official standard.

***

### 2. What Should You Include?

#### The Three Scopes of Greenhouse Gas Emissions

**Scope 1: On-site emissions**

Direct emissions from activities under the organisation's control.

**Scope 2: Off-site energy emissions**

Emissions associated with purchased energy.

**Scope 3: Indirect emissions**

Other emissions associated with the organisation's activities.

#### Important principle

**AIM TO BE CONSISTENT**

***

### 3. What Do You Need?

Two essential components:

1. **Baseline Data** from your organisation — what you use and how much.
2. **Conversion Factors** from the UK government website.

Government conversion factors:

[Greenhouse Gas Reporting Conversion Factors 2025](https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2025)

***

### 4. Baseline Data: Energy

Sources of information:

* Meter readings
* Bills
* Online records

**Confirm the units being used.**

#### Example energy consumption

| Energy source | Annual consumption |
| ------------- | ------------------ |
| Electricity   | 14,464 kWh         |
| Gas           | 40,397 kWh         |

***

### 5. Conversion Factors: Energy

Use the appropriate conversion factors from the government tables.

The presentation contains several slides illustrating the selection of energy conversion factors.

#### Calculating Greenhouse Gas Emissions

**Formula:**

```
Baseline Data × Conversion Factor / 1000
```

The division by 1,000 converts kilograms into tonnes.

#### Gas

```
40,397 kWh × 0.18296 / 1000
= 7.39 tonnes CO2e
```

#### Electricity

```
14,464 kWh × 0.177 / 1000
= 2.56 tonnes CO2e
```

#### Total energy emissions

| Source      | Emissions            |
| ----------- | -------------------- |
| Gas         | 7.39 tonnes CO2e     |
| Electricity | 2.56 tonnes CO2e     |
| **Total**   | **9.95 tonnes CO2e** |

***

### 6. Market-Based vs Location-Based Reporting

#### Market-Based

Green tariffs:

* Offset carbon emissions (zero emissions)
* Finance more renewable energy

#### Location-Based

* Not on a green tariff, or report actual emissions
* Encourages energy reduction and low-carbon technologies

***

### 7. Water

#### Annual water use

**Formula:**

```
Annual Use × Conversion Factor / 1000
```

#### Example

**Water supply:**

```
173 m³ × Conversion Factor / 1000
```

**Water disposal:**

```
173 m³ × Conversion Factor / 1000
```

**Total emissions:**

```
0.06 tonnes CO2e
```

***

### 8. Waste

#### Baseline Data

Record:

* Type or material
* Weight of material
* Disposal method

A week's worth of data may be sufficient to establish an estimate.

#### Conversion Factors

Conversion factors can sometimes be the same for different materials or disposal methods.

**Formula:**

```
Weight × Disposal Conversion Factor / 1000
```

#### Example: Food and Drink Refuse

```
2.8 tonnes × 700.30886 / 1000
= 1.96 tonnes CO2e
```

***

### 9. Travel

Three categories:

* Council vehicles — Scope 1
* Work travel — Scope 3
* Commuting (?) — Scope 3

#### Council Vehicles (Scope 1)

**Baseline Data**

Collect:

* Fuel type
* Distance in kilometres or miles
* Fuel efficiency
* Amount of fuel used in litres

**Note:** Electric vehicles are associated with Scope 2 electricity emissions.

**Example: Council-Owned Diesel Van**

```
9,698 km / 18 km per litre
= 604 litres of fuel used
```

*The figures above are reproduced from the presentation.*

**Conversion Factors**

Use the government fuel conversion factors for petrol and diesel vehicles.

**Greenhouse Gas Emissions Calculation**

```
604 litres × 2.57082 / 1000
= 1.55 tonnes CO2e
```

***

### 10. Work Travel (Scope 3)

#### Baseline Data

Record:

* Type of vehicle
* Mileage
* Fuel type

Data can be collected using travel claim forms.

#### Conversion Factors

Use:

**Business Travel – Land**

from the government conversion factor tables.

***

### 11. Commuting (Scope 3)

#### Baseline Data

**Mileage:**

* Postcodes/addresses

**Type of vehicle:**

* Bus
* Train
* Car
* Bicycle
* Other transport

**Number of days of travel:**

Start with working days, then subtract:

* Bank holidays and weekends
* Holidays
* Sickness
* Time off in lieu (TOIL)
* Working from home
* Other absences

#### Example

15-mile round-trip commute.

#### Conversion Factor

Use **Business Travel – Land**.

```
22 car journeys × 15 miles
= 330 miles commuted
```

#### Emissions Calculation

```
330 miles × 0.23027 / 1000
= 0.07 tonnes CO2e
```

***

### 12. Home Working (Scope 3)

#### Baseline Data

Record the number of hours spent working from home.

#### Conversion Factors

Use the government **Homeworking Conversion Factor**.

**Note:**

If someone would already be at home, you can choose to exclude heating.

***

### 13. Goods and Services (Scope 3)

#### What to Include or Exclude?

Generally, use the weight of items.

Examples:

* Paper
* Electrical equipment

#### Conversion Factors

Use:

**Material Use**

from the government conversion factor tables.

#### Important Considerations

* Responsibility for emissions
* Risks of double accounting

***

### 14. Well-to-Tank Emissions (Scope 3)

**Advice in the presentation: Do not include.**

These are greenhouse gas emissions associated with:

* Extracting fossil fuels from where they are found
* Transporting those fuels to where they are used

These emissions automatically reduce as the organisation moves towards net zero.

***

### 15. Offsetting

#### Example: Trees

```
100 trees × 8 kg CO2e per annum
= 800 kg / 1000
= 0.8 tonnes
```

#### Example: Hedges

```
200 m² hedges × 15 tonnes per hectare
= 200 × 0.0015
= 0.3 tonnes
```

#### Offsetting Options

* Buying carbon credits
* Local planting schemes:
  * Trees
  * Hedges
  * Wildflower meadows
  * Other planting initiatives

***

### 16. Final Report Example

The presentation includes an example of a final greenhouse gas emissions report.

***

### 17. Comparing Actuals to Targets

#### Reporting Progress

Compare actual greenhouse gas emissions against the organisation's targets to monitor progress.

This provides a basis for consistent reporting over time.

***

#### End of presentation<br>

***


---

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