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Carbon Reduction Plan Appendix

Pathfinder Healthcare Development CiC 

Appendix A 

Methodology, Assumptions and Data Sources 

This appendix provides transparency on the methodologies and data used to calculate emissions reported in the main body of this Carbon Reduction Plan. 

 

A1. Standards and Guidance 

The plan has been prepared in accordance with: 

  • UK Government PPN 06/21: Taking Account of Carbon Reduction Plans 

  • Greenhouse Gas Protocol – Corporate Accounting and Reporting Standard 

  • UK Government GHG Conversion Factors for Company Reporting 

 

A2. Scope Definitions 

  • Scope 1: Direct emissions from sources owned or controlled by Pathfinder (e.g. gas heating). 

  • Scope 2: Indirect emissions from purchased electricity. 

  • Scope 3: Other indirect emissions from Pathfinder’s activities (travel, commuting, waste). 

 

A3. Scope 1 — Gas Heating 

  • Single office premises assumed to use gas heating under operational control 

  • Benchmark of approximately 18,000 kWh gas per year for a small office environment 

  • Total gas consumption converted using UK Government emission factors 

 

A4. Scope 2 — Electricity 

Two estimation methods were applied and cross-checked: 

  • Per-office benchmark: approximately 25,000 kWh per year 

  • Headcount sense-check: ~20 staff × 2,000 kWh per staff member per year 

A midpoint of the two estimates was adopted to ensure a conservative and proportionate result. 

 

A5. Scope 3 — Business Travel 

  • Estimated using a headcount-based proxy 

  • Approximately 1,500 business miles per staff member per year assumed 

  • Mix of car and rail travel assumed 

  • Converted using UK Government mileage emission factors 

 

A6. Scope 3 — Employee Commuting 

  • Approximately 20 staff 

  • Average 12-mile round-trip commute 

  • 220 working days per year 

  • Modal split: 50% car, 30% public transport, 20% active travel 

 

A7. Scope 3 — Waste 

  • Small office benchmark of approximately 3 tCOâ‚‚e per year applied 

  • Reflects the low operational waste profile of a predominantly desk-based organisation 

 

A8. Data Quality and Limitations 

Where primary activity data were unavailable, Pathfinder Healthcare Development CiC has applied conservative estimates and sector-standard benchmarks appropriate for a small, desk-based community interest company. These assumptions will be refined over time as internal data collection and reporting processes mature. 

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