Strategic report
Governance
Financial statements
75 OCU Group Annual report and financial statements 2026
Reporting and performance continued SECR statement for accounting period May 2025 – April 2026
Assurance Achilles provided reasonable assurance over Scope 1 and 2 and limited assurance over Scope 3. Carbon Reduce certification confirms measurement under ISO 14064 Part 1 2018.
Emissions statement continued Scope 3 emissions OCU assessed all Scope 3 categories; categories 1 to 8 are relevant or material and are included. Materiality is reviewed annually.
Energy efficiency activities In FY26, OCU undertook the following energy‑efficiency initiatives:
Better Category 1 data enabled a more accurate calculation and a corresponding baseline update.
Scope 3 emissions increased by 61,117.90 tCO 2 e and intensity by 9%, primarily reflecting growth and subcontractor activity. Further data-quality improvement will take place over FY27.
• increasing our PHEV and BEV fleet to 381 from 186 vehicles; • increasing our own EV charging network by 51%, with 68 charging points now in place; • growing our e-hotboxes fleet to 22; and • using Samsara telematics to improve driver efficiency by 4.3%.
Scope 3 emissions
FY26
Units
FY25
Cat 1 Purchased goods and services
Materials, subcontractors Large plant and vehicles
165,401.76
tCO 2 e
116,124.53
Further information on this can be found on page 59.
Cat 2 Capital goods
15,174.82
tCO 2 e
8,742.27
Future changes to our reporting OCU recalculates base-year emissions for structural or methodological changes causing a movement greater than 5%, and may do so below 5% where appropriate. Structural change: Acquisitions, divestitures and mergers are reflected in the inventory. Methodology change: Updated factors, better data or revised methods may require prior-year recalculation under Defra guidance.
Cat 3 Fuel and energy‑related activities All Scope 1 and 2 data tCO 2 e
12,359.23
8,669.23
Cat 4 Upstream transportation and distribution
Transportation of deliveries to our sites Skip and excavated waste
1,711.87
tCO 2 e
829.80
Cat 5 Waste generated in operations
1,091.49
tCO 2 e
629.66
Significant errors: Material individual or cumulative errors trigger recalculation. Organisational boundary: Relevant boundary changes trigger recalculation. Operational boundary: Changes are reflected to maintain a complete inventory.
Cat 6 Business travel
Trains, claimed mileage, flights
702.73
tCO 2 e
615.97
Cat 7 Employee commuting Cat 8 Upstream leased assets
Travel from home to the office
3,235.14
tCO 2 e
2,913.23
OCU will continue to improve environmental data, reporting accuracy and emissions management.
135.92
tCO 2 e tCO 2 e
170.37
Leased office spaces
199,812.96
Total
138,695.06
Units
GHG emissions (Scope 1, 2 and 3)
FY26
FY25
247,073.83 247,335.69
Total GHG emissions (location‑based)
tCO 2 e tCO 2 e
175,341.30
175,673.96
Total GHG emissions (market‑based)
212.34 212.57
tCO 2 e/£m turnover tCO 2 e/£m turnover
197.78
Intensity (location‑based)
198.16
Intensity (market‑based)
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