Carbon Management Plan 2025


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1. Carbon Management Policy

At IML, we manage and reduce our greenhouse gas emissions so we can be a net zero business. We make this
happen by:

  • Measuring our emissions: What you measure, you can manage. We assess and report our carbon footprint on an annual basis.
  • Managing our emissions: We have a carbon management plan (this document) to make sure we activelyplan to reduce our emissions..
  • Setting meaningful targets: By setting targets to reduce emissions year on year we can be clear on whatwe can review where we are, and what we are aiming for. We can also look honestly at what we have achieved to understand whether we have done enough to achieve our goals.
  • Offsetting our remaining emissions: Where we can’t eliminate emissions, we offset them. The scope will include Scope 1, 2 and 3 emissions.

2. Carbon Management Plan

2.1 Scope

There are 3 categories of emissions as follows:

  • Scope 1 emissions— the Green House Gas (GHG) emissions that a company makes directly.
  • Scope 2 emissions — these are the emissions it makes indirectly – such as when the electricity or energy it buys for heating and cooling buildings, is being produced on its behalf.
  • Scope 3 emissions — this includes all the emissions associated, not with the company itself, but that the organisation is indirectly responsible for, up and down its value chain. n IML our carbon footprint includes the following categories under each scope:

2.2 IML’s Carbon Management Process

2.3 Carbon Reduction Target

We aim to reduce our annual carbon footprint by at least 5% per year on an ongoing basis. This target will be
reviewed annually in line with baseline carbon footprint measurements and feasibility of further reduction.


3. Carbon Footprint Tracking

3.1 Baseline Carbon Footprint (2022)

Baseline emissions are a record of the greenhouse gases that have been produced in the past and were produced
prior to the introduction of any strategies to reduce emissions. Baseline emissions are the reference point against
which emissions reduction can’t be measured.

The baseline year for comparing future carbon footprint reductions is 01/01/2022 to 31/12/ 2022.

Emission SourcetCO₂e
Scope 114
Scope 212
Scope 3237
Total263

Baseline emissions were independently verified by MacArthur Green Consultancy.

3.2 Current Carbon Footprint (Year 3 2024)

Emission SourcetCO₂e
Scope 19
Scope 28
Scope 3234
Total251

3.3 Emissions Reduction (2022–2024)

3.4 Key Actions Undertaken in 2024

This year we have reduced our overall carbon footprint by 5.6%. Here are some of the measures we took during
2024 to reduce our overall carbon footprint.

  • Maintained our ISO14001 certification – this helps us monitor and control our processes relating to the environment.
  • Reduced our general waste by 23% and increased our recycling by 5%. This was achieved through increased recycling stations.
  • We continued to promote and utilise video conferencing (Microsoft Teams), to reduce our business travel. Where travel was essential, we encouraged swapping flights for more environmentally friendly options.

4. Carbon Reduction Plan

4.1 Acknowledgments of Company’s Restrictions

We moved into new office premises in January 2024 and energy efficiency was a key factor in the selection of our
new premises. The new office building has an EPC rating of A with a target of achieving net zero for the entire
building by 2030.

As the operational environment becomes more challenging and projects require face to face interaction this has
meant an increase in our business travel. Whilst we cannot reduce the amount of business travel required, we can
promote mindfulness when travelling, better planning of in person meetings and the use of more eco-friendly
travel options where possible.

4.2 Emission Reduction Projects

In order to continue to maintain our Net Zero status, we aim to reduce our carbon emissions by 2% per capita year
on year.

4.3 Carbon Reduction Projects

The following environmental management measures and projects are in the process of being implemented
following the verification of our 2022 baseline.

Our carbon emission reduction will be namely through encouraging mindful travel, office energy usage and
proactive recycling and waste management practices

TR01 – Maintain ISO14001 Certification

  • Owner: IML Compliance
  • Measurement: Annual external audit

TR02 – ESG Training Programme

  • Owner: IML Compliance
  • Objective: Increase employee awareness
  • Measurement: Astute Training Reports

TR03 – Travel Emissions Reduction

  • Promote public transport
  • Encourage train travel over flights
  • Support EV scheme and cycle‑to‑work scheme
  • Measurement: IML Expenses & Travel Reports

5. Carbon Offsetting Plan

In order to achieve net zero status, we have committed to offsetting any remaining carbon footprint.

Our offset projects and methodology for offsetting will meet the following principles:

  • The offsets we purchase or the allowance credits we surrender represent genuine, additional GHG emission reductions elsewhere.
  • The projects involved in delivering our offsets meet the criteria of additionality, permanence, leakage and double counting.
  • Our carbon offsets are verified by an independent third-party verifier.
  • Our credits from carbon offset projects are only issued after the emission reduction associated to the offset project has taken place.
  • Our credits from carbon offset projects are retired within 12 months from the data of the declaration of achievement of carbon neutral status.
  • Our credits from carbon offset projects are supported by publicly available project documentation on a registry which provides information about the offset project, quantification methodology and validation and verification procedures.
  • Our credits from carbon offset projects are stored and retired in an independent and credible registry.

5.1 IML’s Approach to Offsetting

IML will offset our residual emissions by purchasing carbon credits through verified projects.

Exactly what carbon credit projects IML uses will be decided by IML by Q3 2025. For us that means projects
verified against:

  • Gold Standard; or
  • Certified Emission Reductions (CERs).

6. Declaration

Emissions have been reported and recorded in accordance with the published reporting standard for Carbon
Reduction Plans and using the appropriate Government emission conversion factors for greenhouse gas company
reporting.

This Carbon Management Plan has been reviewed and signed off by the Executive Committee.

Signed on behalf of Infrastructure Managers Limited

Steve Cooper – Chief Executive Officer

Date: 09/11/2025

Note: 1 Government conversion factors for company reporting of greenhouse gas emissions – GOV.UK (www.gov.uk)