GHG reporting methodology statement for FY26
Reporting period
Emissions are reported against the accounting year covering the period 1 April 2025 to 31 March 2026, applying a financial control boundary. Following significant growth and acquisitions, FY26 now represents the Group’s refreshed operational baseline.
Reporting boundary
Financial control authority – Mitie reports any emissions from its operations for which it can directly influence financial and operational policies to gain economic benefit.
Greenhouse gases
All GHG emissions are reported in tonnes of carbon dioxide equivalent (tCO2e) to account for all six of the Kyoto Protocol GHGs.
Emissions factors
Mitie has applied the UK Government’s GHG reporting conversion factors for 2025.
Exclusions
Mitie does not report fugitive emissions (refrigerant leakage) from refrigeration and air-conditioning systems in leased properties or fleet. Given the scale and types of emission sources, fugitive emissions are considered immaterial.
Verified emissions reduction (VER) carbon credits
For FY26, Mitie purchased 6,778 VER carbon credits to offset residual Scope 1 emissions, which were retired against FY26 carbon emissions. Carbon credits are not incorporated into emissions-intensity targets or gross emissions baselines.
FY26 carbon credits:
- 3,300 t: Vichada Climate Reforestation Project (PAZ) – GOLD STANDARD
- 2,000 t: Solar Energy Projects by SB Energy Private Limited – VERRA
- 1,478 t: Additional verified carbon reduction projects
Data sources
Scope 1 and 2 | ||
Gas and electricity consumption | Information is populated from automatic meter readings (AMRs), invoiced data, service charge data and estimates. AMR data has priority, followed by supplier or service charge data. If none of this is available, then an estimate will be generated based on all data for other sites. This is used to calculate an average kWh/m2 for the Mitie estate, and the estimate is this average multiplied by the floor area for the site in question. For sites where, in addition to a direct supply, there is also a service charge for energy use within the communal areas, the figures are added together. For sites where invoiced data is only available for a partial period, the data has been apportioned based on the average kWh/day for each site, based on the billing data that is held. Unless advised otherwise by property, sites are assumed to have all supplies in place. This information is taken from the Mitie Property Master Site List, which is updated in real time. Data is obtained from the data collector for Half-Hourly/Automated Reading data, the SR180 export from Optima for invoiced data and directly from the landlords for service charge data. Where leased building utility data is unavailable, estimations are made using an anticipated energy use per square metre. This is calculated using a combination of half-hourly meter readings and actual billing data received across the estate. For sites where invoice data is only available for a partial period, the available data is apportioned using an average kWh/day figure based on known utility data from other sites. | |
Company vehicles | Data is provided by Mitie’s fuel card provider, and users then submit their monthly business and personal mileage via our Fleet Data Platform. As personal mileage must not be included within the report, we have undertaken a check of the data, comparing total business miles and total personal miles, and agreeing that the percentage split is 77% of consumption for business purposes. Within the raw data sets is the 100% figure, and this split is then calculated within the Consumption and Environmental tabs. This ensures that the raw data within the report matches the files received from the Fleet team. | |
Scope 3 | ||
Purchased goods and services | Supplier spend data is based on paid invoices for FY25 and the primary Coupa (Digital Supplier Platform) categories were used to determine the supplier’s principal activity. Suppliers representing 60% of overall category spend falling into Scope 3 were identified and a hybrid approach using analysis of publicly available data (revenue and carbon) in conjunction with the EEIO spend-based model was used to calculate emissions through applying Mitie’s spend with each supplier as a percentage of its turnover. Publicly reported data was collected and sourced from Companies House (a UK Government website) and/or the supplier’s own website. The Scope 3 emissions figures for this 60% of category spend are extrapolated to 100% to provide the final reported figure. | |
Upstream transportation and distribution | Emissions calculated for the delivery and transportation of goods to Mitie-run facilities, including our own estate and customer contract premises. | |
Fuel- and energy-related activities | Scope 1 and 2 data is used and Department for Environment, Food and Rural Affairs (Defra) emissions factors for Scope 3 are then applied. Landlord recharge data is calculated from service charge bills or estimated from an anticipated energy use per square metre. This is calculated using actual billing data received. | |
Waste | Waste data is collated by our waste management provider. This data is obtained from a detailed set of scenarios to ensure that we capture not only the material that Mitie Waste and Environment (MWE) collects but also more detailed information on landlord sites. The data we have is therefore split into four scenarios: 1. Sites where MWE provides all the services (general waste, dry mixed recycling, confidential paper and food) and we therefore have a complete picture of the waste types/volumes and headcount. This data is used as the basis for the other scenarios as it shows all waste streams, and we can then apportion the waste stream by type by headcount. This can then be used for landlord sites. 2. Sites where MWE provides some of the services and some are provided by the landlord. For example, we provide confidential paper, but the landlord provides general waste, dry mixed recycling and food. For these sites we use the actual data from the services we provide and then we apportion the services we do not cover based on the kg/person we have for the sites in scenario 1. 3. Sites where all the services are provided by the landlord, but we know which waste streams they collect. The data for these sites is based on the headcount for those buildings and the data from scenario 1 so we apportion based on this (similar to scenario 2). 4. Sites where all the services are provided by the landlord, but we do not know which waste streams they collect. For this set of sites, we use a general waste figure only and report this as landfill. There has been communication with all landlords for new sites to ascertain what services are provided and if the waste is landfill or energy from waste. After this has been provided, we will then be able to move these sites into scenario 3. | |
Water | Utility bills are verified through our internal bureau service within Mitie Energy. Any billing data is cross-referenced against meter-read data where available. Service charge bills are used for buildings where the landlord recharges utilities. | |
Business travel | Business travel (air, rail and hotel stays) is provided by our corporate travel provider in a report from its dashboard. |
Estimations
Where actual leased building utility data is not available, estimates are applied using an energy-intensity metric based on kWh per square metre. This is derived from a combination of half-hourly meter data and verified billing information across comparable sites within our estate. Where invoice data covers only part of a reporting period, consumption is extrapolated using an average kWh per day, informed by known usage patterns from similar locations.
Waste data is estimated using a standardised ‘waste per desk’ approach, derived from measured data across representative sites. As part of our continued alignment to CSRD and audit-ready disclosures, we have strengthened our estimation methodologies in FY26 through enhanced data validation, improved documentation of assumptions and closer integration with internal controls. This provides greater consistency, transparency and repeatability across our reported metrics.
FY26 position
Mitie continues to recognise the climate emergency as a critical strategic issue, requiring sustained action across our operations and value chain. FY26 marks a transition point in our Plan Zero initiative, building on the successful delivery of Phase One and moving into the next stage of decarbonisation, with a strengthened focus on Scope 3 emissions and whole-system value chain reduction.
Our approach continues to focus on three core priorities: eliminating carbon emissions from energy and transport; reducing and managing waste sustainably; and improving the efficiency and environmental performance of buildings. These priorities remain embedded within operational delivery and customer solutions, ensuring alignment between environmental performance and commercial strategy.
For Scope 1 and 2 emissions, we have effectively achieved a near Net Zero position for our own operations, driven primarily by the continued electrification of our fleet and the elimination of fossil fuel use. Fleet transition remains a key lever, with ongoing increases in electric vehicle adoption further reducing direct emissions, while associated electricity consumption has increased in line with this transition.
For Scope 3 emissions, our focus has shifted towards improving data quality, transparency and supplier engagement, alongside targeted interventions to reduce emissions across our value chain. Improvements in data accuracy and methodology have supported clearer identification of emission drivers and opportunities for reduction, forming the basis of our Plan Zero 2.0 trajectory towards Net Zero by 2035.