Mitie assumes responsibility for Marlowe’s carbon emissions from 4 August 2025, recognising 42,893 tCO₂ (location-based) and 43,071 tCO₂ (market-based), calculated on a pro-rata basis for an eight-month period.

Mitie Group combined emissions (including Marlowe)

In addition to the stand-alone Mitie and Marlowe disclosures above, the table below presents combined Mitie Group GHG emissions, bringing together Mitie and Marlowe on a full‑year equivalent basis. This view is provided solely to support Group‑wide target‑setting, re‑baselining and alignment with Mitie’s strategic climate targets disclosed earlier in this sustainability statement. It reflects the enlarged Group structure following the acquisition of Marlowe on 4 August 2025 and is consistent with GHG Protocol guidance for material acquisitions.

This combined presentation is not intended to provide year‑on‑year performance comparison with prior periods. Like‑for‑like comparability with previous years is instead provided through the Mitie‑only disclosures set out above.

Mitie Group (including Marlowe) combined emissions

Marlowe was acquired on 4 August 2025. For the purpose of establishing a representative Group‑wide baseline for climate target‑setting and reporting against Mitie’s strategic emissions‑intensity targets, Marlowe emissions are presented on a full‑year equivalent basis in accordance with GHG Protocol guidance for material acquisitions. Operational responsibility for Marlowe emissions transferred to Mitie from the acquisition date. Prior‑year emissions have not been restated.

On this basis, incorporating an eight‑month consolidation of Marlowe emissions alongside Mitie’s full‑year emissions results in a combined Group emissions intensity of 54.76 tCO₂e/£m, meeting the FY26 carbon-intensity baseline target on a consistent and representative Group‑wide basis.

All emissions are calculated in accordance with the GHG Protocol and Mitie’s Group reporting methodology, applying a financial control boundary and UK Government GHG conversion factors.

GHG removals and GHG mitigation projects financed through carbon credits

As part of Phase One of Plan Zero, Mitie’s approach to carbon mitigation prioritises direct emissions reduction across its operations, with carbon credits used only to address residual emissions that cannot yet be eliminated.

Mitie continues to purchase carbon credits to mitigate residual Scope 1 emissions from fossil‑fuel use, primarily relating to diesel vehicles and gas‑fired boilers. These emissions fall outside the scope of the Group’s emissions‑intensity target and are not incorporated into the gross emissions baseline or targets disclosed in this sustainability statement.

Electricity used across Mitie’s built estate and fleet is supported by Renewable Energy Guarantees of Origin (REGO) certificates, which enable renewable electricity claims and are reflected within Scope 2 market‑based emissions reporting. As the transition to an electric fleet accelerates, electricity consumption has increased, and the Scope 2 emissions associated with EV charging were supported by REGOs in FY26. Mitie continues to report Scope 2 emissions using both location‑based and market‑based methodologies.

During FY26, the acquisition of Marlowe significantly expanded the Group’s operational footprint and resulted in a re-baselining of emissions to reflect the enlarged Group structure. As a result, while Mitie continues to disclose and apply carbon credits in line with its mitigation hierarchy, the volume and coverage of carbon credits differs from earlier Plan Zero assumptions. This reflects growth- and acquisition‑related changes rather than a change in strategic intent, with priority remaining on direct operational decarbonisation and reduction of absolute emissions over time.

Internal carbon pricing

Mitie does not currently apply an internal carbon price within its investment appraisal or decision‑making processes. This reflects the Group’s strategic emphasis on delivering direct, measurable emissions reductions and the effectiveness of its existing governance and capital allocation framework in supporting progress towards Net Zero.

While Mitie recognises the potential role that internal carbon pricing can play in influencing behaviour and informing long‑term investment decisions, the Group has prioritised operational actions that deliver immediate emissions impact. Through Plan Zero, these include transitioning to a zero‑emission fleet, sourcing renewable electricity and reducing waste through targeted operational initiatives.

The use of internal carbon pricing is kept under review as regulatory frameworks evolve and as Mitie continues to enhance its climate‑related data, modelling capability and decision‑making processes. Any future consideration of internal carbon pricing would be subject to appropriate governance and alignment with Mitie’s overall transition strategy.