
Forty-two client groups across four continents.
Nine clients let us print their words in full, uncut and unapproved. These three went first.

Meters, invoices and supplier data, reconciled against the boundary we agreed in writing.
Intake · Q4 2026
reconciling…
Meter exports
412 reads
Supplier invoices
68 lines
Boundary, as agreed
signed
Three sources
One boundary, in writing
The changes that move the number, costed — including the years where the curve does not bend.
Axis starts at 28 000 t
Against 2025
Abated, costed
Flat years, marked
CSRD, ISSB or a voluntary report, with the working attached and the analyst who signed it named.
Assurance
Released
Emissions inventory
inventory.pdf
Factor register, with vintages
register.pdf
Assumption log
log.pdf
R. Okonkwo, lead analyst · 18 September 2026
SHA‑256 · 4f2a…c91b · hashed on release

The forty-two client groups, by sector, measured end to end to the close of 2026. Every figure has a methodology note behind it.
Manufacturing
17 client groups
2.4 M tCO₂e
Food and agriculture
11 client groups
1.1 M tCO₂e
Logistics and fleet
9 client groups
740 k tCO₂e
Property and estates
5 client groups
310 k tCO₂e
Each figure was counted on the ground. What each one rested on is set out beside it.
We count survival at year three, not saplings on planting day, so the figure still holds when the auditor asks.
Every site is metered on its own and read monthly, so the renewable share is measured and not split from a group total.
Each load is weighed at the gate and ticketed, so diversion rests on a weighbridge record and not on a purchase invoice.
The additionality case is written down and dated, so the contracted capacity can be argued rather than simply asserted.
Returns come straight from tier one, and where a supplier holds no data we mark the gap instead of modelling over it.
Nine of the assurer’s eleven standing questions are answered before they are asked, which is why sign-off takes weeks.

86%
alive at year three
Trees in the ground
412,000
Alive at year three
86%
Sites walked by us
19
See the method
9,400 t
weighed at the gate
Diverted from landfill
9,400 t
Weighbridge tickets
2,180
Streams separated
7
See the method
240 MW
contracted and argued
Capacity contracted
240 MW
Pages of reasoning
34
Years of forward cover
12
See the method
74%
primary from tier one
Tier-one suppliers
318
Primary returns
74%
Gaps marked, not filled
83
See the method
9 of 11
answered in advance
Answered in advance
9 of 11
Evidence files indexed
1,260
Days to sign-off
21
See the method
Nine clients let us print their words in full, uncut and unapproved. These three went first.

They opened with the three numbers in our last report they could not stand behind. It was an uncomfortable hour and it saved us a correction.
Dervla Brennan
Group Risk Director, Harlow & Vane

Our Scope 3 was a spend model wearing a measurement badge. They replaced the half of it that mattered and left the rest labelled as an estimate.
Marcus Opoku
Head of Procurement, Kestrel Foods
The disclosure draft came back with the caveats in the body rather than a footnote. Our board asked better questions because of it.

Ailsa Mackenzie
Company Secretary, Linwood Estates

A specialist reads the question before anybody quotes for it.
What does a first conversation cover?
The question you have to answer, who is asking it and the date it falls due. Twenty minutes, and nobody quotes in it.
Do you quote before reading the brief?
No. A specialist reads it first, and the quote names the analyst who would do the work rather than a team.
Can you work with the data we already hold?
Usually. We say in writing which parts of it we can stand behind and which we would have to measure again.