Environmental Protection

Net Zero Review

The challenge of translating bold ambition into action

SMEs are a core target for growth and the future of net zero. Analysis by the British Business Bank found that SMEs account for almost one third of all UK emissions and around half of total UK business emissions.368 However, big businesses can more easily participate in net zero, and can better minimise costs and maximise financial benefits.
Government needs to act to enable SMEs to actively participate and benefit from the net zero transition. Evidence from the British Business Bank suggests most small businesses are at an early stage in their transition to net zero, with the most commonly perceived barriers to action around cost and feasibility.369 Access to finance is part of the solution to drive more action.

Environment Bill - environmental targets 19 August 2020

Target framework

It requires government to set at least one target in four priority areas: air quality, biodiversity, water, and resource efficiency and waste reduction, as well as a target for fine particulate matter (PM2.5).

25 Year Environment Plan

The 25 Year Environment Plan is the document “A Green Future: Our 25 Year Plan to Improve the Environment” which was published in January 2018. It sets out the government’s ten goals for improving the environment within a generation and leaving it in a better state than we found it. It details how we in government will work with communities and businesses to do this. The Environment Bill will see the 25 Year Environment Plan become the first Environmental Improvement Plan.

Environmental Improvement Plan

Environment Improvement Plans are the government’s plans for significantly improving the natural environment. The Environment Bill will require the government to always have an Environmental Improvement Plan in place and that they must each span a period of at least 15 years. The government must review the Environmental Improvement Plan at least every five years. The Environment Bill will provide for the 25 Year Environment Plan to become the first Environmental Improvement Plan.

Environmental Principles

The Environment Bill requires Ministers of the Crown to have due regard to the Environmental Principles Policy Statement when developing policy. Environmental principles are not strict or rigid rules to prescribe a set action, but rather direct the policy-maker towards opportunities to prevent environmental damage. The five environmental principles are the integration, prevention, precautionary, polluter pays, and rectification at source principles.

Interim target

Each long-term target will be accompanied by interim targets, of up to 5 years in duration, that will help set the trajectory for progress. The Bill will require government to set interim targets in the Environmental Improvement Plan. This will ensure that there is always a shorter-term goal the government is working towards, as well as the long-term target.

Long-term target

Long-term targets are the legally-binding targets that will be set in legislation and which span at least 15 years. The Environment Bill will give the Secretary of State the power to set long-term targets relating to matters across the breadth of the natural environment. It will specifically require the government to set at least one long-term target each in four priority areas: air quality, biodiversity, water, and waste reduction and resource efficiency.

Objectively measurable

We want it to be clear when a target has or has not been met. Targets must specify a standard to be achieved, which must be capable of being objectively measured. Measuring targets should be clearly defined and repeatable. t each in four priority areas: air quality, biodiversity, water, and waste reduction and resource efficiency.

PM2.5

Stands for fine particulate matter that has an aerodynamic diameter of 2.5 micrometres. It is considered the most damaging air pollutant to human health.

Residual waste

Residual waste here refers to waste that has not been reused or recycled. It is usually collected from households or businesses in a black bag or wheelie bin to ultimately end up at an energy recovery plant or landfill.

Significant Improvement Test

The Environment Bill framework requires government to periodically review its targets, by carrying out the Significant Improvement Test at least every five years. The Secretary of State must consider whether meeting the long-term targets and the PM2.5 target set under the Environment Bill, together with any other relevant statutory environmental targets, would significantly improve the natural environment in England. The Secretary of State must report to Parliament on its conclusions and, if it considers that the test is not met, set out how it plans to use its target-setting powers to close the gap.

Socio-economic impacts

These are the impacts of the targets including the costs, benefits and distributional effects. These considerations will help inform whether the proposed targets are achievable and affordable whilst still driving the ambitious changes we need to the environment.

Target metric & Target standard

Target metrics are the measure of a target that show whether its standard has been achieved. For example, for particulate matter PM2.5 concentrations, the current legal limit in the UK (and across Europe) is 25 μg/m3. The metric in this case is the amount of PM2.5 in a volume of air (m3).

Targets must specify a standard to be achieved. The standard refers to a defined level which is either a quantifiable level or quality to be reached.

Environmental Protection Act 1990

https://www.legislation.gov.uk/ukpga/1990/43/contents

An Act to make provision for the improved control of pollution arising from certain industrial and other processes; to re-enact the provisions of the Control of Pollution Act 1974 relating to waste on land with modifications as respects the functions of the regulatory and other authorities concerned in the collection and disposal of waste and to make further provision in relation to such waste; to restate the law defining statutory nuisances and improve the summary procedures for dealing with them, to provide for the termination of the existing controls over offensive trades or businesses and to provide for the extension of the Clean Air Acts to prescribed gases; to amend the law relating to litter and make further provision imposing or conferring powers to impose duties to keep public places clear of litter and clean; to make provision conferring powers in relation to trolleys abandoned on land in the open air; to amend the Radioactive Substances Act 1960; to make provision for the control of genetically modified organisms; to make provision for the abolition of the Nature Conservancy Council and for the creation of councils to replace it and discharge the functions of that Council and, as respects Wales, of the Countryside Commission; to make further provision for the control of the importation, exportation, use, supply or storage of prescribed substances and articles and the importation or exportation of prescribed descriptions of waste; to confer powers to obtain information about potentially hazardous substances; to amend the law relating to the control of hazardous substances on, over or under land; to amend section 107(6) of the Water Act 1989 and sections 31(7)(a), 31A(2)(c)(i) and 32(7)(a) of the Control of Pollution Act 1974; to amend the provisions of the Food and Environment Protection Act 1985 as regards the dumping of waste at sea; to make further provision as respects the prevention of oil pollution from ships; to make provision for and in connection with the identification and control of dogs; to confer powers to control the burning of crop residues; to make provision in relation to financial or other assistance for purposes connected with the environment; to make provision as respects superannuation of employees of the Groundwork Foundation and for remunerating the chairman of the Inland Waterways Amenity Advisory Council; and for purposes connected with those purposes.

Environmental Reporting Guidelines March 2019

Who is this document for?

This document is designed to help:

companies and limited liability partnerships in complying with the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (‘the 2013 Regulations’) and the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (‘the 2018 Regulations’); and
all organisations with voluntary reporting on a range of environmental matters, including voluntary energy and GHG emissions reporting, and through the use of key performance indicators (KPIs).

Principles for accounting & reporting environmental impacts

The following principles should be applied when collecting and reporting on environmental impacts:

Relevant: Ensure the data collected and reported appropriately reflects the environmental impacts of your organisation and serves the decision-making needs of users — both internal and external to your organisation.
Quantitative: KPIs need to be measurable. Targets can be set to reduce a particular impact. In this way the effectiveness of environmental policies and management systems can be evaluated and validated. Each chapter provides the details for that subject area. Quantitative information should be accompanied by a narrative, explaining its purpose, impacts, and giving comparators where appropriate.
Accuracy: Seek to reduce uncertainties in your reported figures where practical. Achieve sufficient accuracy to enable users to make decisions with reasonable confidence as to the integrity of the reported information.10
Completeness: Quantify and report on all sources of environmental impact within the reporting boundary that you have defined. Disclose and justify any specific exclusions.
Consistent: Use consistent methodologies to allow for meaningful comparisons of environmental impact data over time. Document any changes to the data, changes in your organisational boundary, methods, or any other relevant factors.
Comparable: Companies should report data using accepted KPIs rather than organisations inventing their own versions of potentially standard indicators. The narrative part of a report provides the opportunity for a company to discuss any tensions which exist between providing comparable data and reporting company-specific KPIs. Use of accepted KPIs will aid you in benchmarking your organization and will aid users of your report to judge your performance against that of your peers.
Transparent: This is essential to producing a credible report. Address all relevant issues in a factual and coherent manner, keeping a record of all assumptions, calculations, and methodologies used. Internal processes, systems and procedures are important, and the quantitative data will be greatly enhanced if accompanied by a description of how and why the data are collected. Report on any relevant assumptions and make appropriate references to methodologies and data sources used. There is more on transparency in Step 5 on reporting.

Steps in reporting your environmental impacts

Step 1 Determine the boundaries of your organisation
Step 2 Determine the period for which you should collect data
Step 3 Determine the key environmental impacts for your organisation
Step 4 Measure
Step 5 Report

Energy efficiency action

A narrative description of the principal measures taken for the purpose of increasing the businesses’ energy efficiency in the relevant financial year must be included in the relevant Report. It is recommended that principal actions reported are ones that have had a direct impact on the energy efficiency of an organisation and where possible, that the resulting energy saving from actions reported is also stated. If no measures have been taken this should also be included in the report.

These actions could include, for instance:

Installing smart meters and energy monitoring tools.
Changing your service and maintenance strategy to ensure vehicles or machinery operate more efficiently.
Moving fleet from fossils fuels to electric vehicles.
Capital investment projects from e.g. more efficient lighting, pumps and motors.
Behavioural change programmes undertaken.

Collecting your energy use data

When calculating total energy consumption, organisations must use verifiable data where reasonably practicable. You can collect your energy use data in one of the following ways:

Obtain meter data (from supplier, Data Collector, Data Aggregator or energy systems provider). This is the preferred method of data collection. If system supplied meter data is not available, then manual readings can also be used.
Using invoices from suppliers.
Using annual statements from suppliers. If you have multiple supplies or multiple meters for the same site, then you should combine these as appropriate to best represent the configuration of that site (i.e. summate all import meters).

Water

A first step in considering your water is to understand where your supply comes from: is your water abstracted, supplied, collected/harvested or a mixture of these?

Your water company should be able to provide you with all the detail you need regarding water supplied to you. If you abstract water, compliance with abstraction consents, such as those provided by the Environment Agency should be reported. The majority of charges are levied according to the licensed volume, but actual volumes abstracted are reported to the Environment Agency in England and Wales, SEPA in Scotland and the DOENI in Northern Ireland. The data provided for this can be used for your reporting. If exact figures cannot be given, estimation techniques should be used. Direct abstraction should be reported as the volume taken, not the licensed volume, per annum.

You should have systems in place in to identify where your water has been re- used, recycled, returned to source or discharged to sewer. From the figures of your total volume of water used (both supplied and abstracted), confirm the proportion of this that is reused, and the amount and quality that is returned to source, via consented discharge to a water course, direct to sewer or elsewhere. This data should be reported in m3/year against the volume of water used, and the volume of water abstracted. If an exact figure cannot be given, estimation techniques should be used based on flow rates.

Waste

The Waste Hierarchy gives priority to waste prevention, followed by activities that prepare waste for re-use (e.g. cleaning, checking, repairing), followed by recycling, then other forms of recovery (including energy from waste). Disposal (e.g. landfill) is regarded as the last resort. Under this you must take responsibility of the waste you produce and, depending on the nature of such waste, ensure that you use the best option on the hierarchy.

You will need to start measuring your waste if you are not already so that you can reduce it and manage it more sustainably. If you have a contract with a waste management company, they should be able to provide you with much of the relevant data. Establishing a relationship with your waste contractor is often a key way of understanding the waste you produce.

If you don’t use a waste contractor then you can use estimation techniques that are appropriate to your operations, such as the number and weight of waste containers that leave the organisation over a set period of time. If the waste is sorted prior to collection (i.e. via recycling bins), then a more detailed measurement of specific waste can be made (e.g. tonnes of glass, cubic meters of paper).

You should report your waste as follows:

Total metric tonnes per annum;
broken down into separate categories by weight – use the most appropriate ones for the waste you produce (e.g. paper, glass, aluminium, plastics, WEEE, aggregates, hazardous etc); and
the final destination of the waste reported as per the hierarchy in annex J (e.g. 30% re-used , 50% recycled, 10% incinerated with energy recovery, 10% to landfill, this can also be presented by weight or volume).
the above metrics against a base year and/or set targets.
any waste prevention activities and the expected benefits (savings) from these. This may include improvements to the design, manufacture and packaging of your products.
energy produced from your waste if you run an industrial process and have an on-site energy-from-waste plant.
any costs reduced from waste which you have sold.
activities undertaken to divert waste from landfill.

GHG Emissions from Use of Refrigeration, Air Conditioning Equipment and Heat Pumps

Air conditioning and refrigerators can leak leading to GHG emissions. If you own or control the equipment, you should report the emissions under scope 1. However, these emissions may fall into scope 3 for other companies benefitting from the equipment.

There are two methods presented here for the estimation of emissions from the use of refrigeration, air conditioning equipment and heat pumps. For smaller users, the Screening Method will likely be the easiest way to calculate their emissions. Some larger users of refrigerant should have the information necessary to perform a more accurate estimation using the Simplified Material Balance Method.

Please note, there are also regulatory requirements governing the operation of stationary equipment using fluorinated greenhouse gases. See information on F-gas regulations on the Defra website.

To complete these tables you will need to:

Carry out an inventory of equipment

the number and types of each refrigeration/air conditioning/heat pump unit;
the type of refrigerant used (e.g. HFC 134a, R404a, etc);
the total charge capacity of each piece of equipment (charge capacity is the mass of refrigerant used in the equipment).
the time in years used during the reporting period (e.g. 0.5 if used only during half of the reporting period then disposed);

Once you know the refrigerant type, please refer to the UK Government Conversion Factors to identify its Global Warming Potential (GWP).
Determine installation emissions. Identify any new equipment that was installed during the reporting period and was charged (filled) on-site. The typical amount is shown in the column headed “Installation Emissions Factor %”. Emissions from equipment that was charged by the manufacturer are not the responsibility of your organisation.
Determine operating emissions. Estimate losses from equipment leaks and service losses over the life of the equipment.
Determine disposal emissions
Calculate total emissions

A guide to energy performance certificates

for the construction, sale and let of non dwellings

the requirement for non-dwellings to have an EPC on construction, sale or rent was introduced using a phased approach from 6 April 2008
the EPC shows the energy efficiency rating (relating to running costs) of a non- dwelling. The rating is shown on an A–G rating scale similar to those used for fridges and other electrical appliances
EPCs are valid for 10 years and can be reused as required within that period. A new EPC is not required each time there is a change of tenancy, or the property is sold, provided it is no more than 10 years old. Where more than one is produced, the most recent EPC is the valid one.

Domestic private rented property: minimum energy efficiency standard - landlord guidance - The Domestic Minimum Energy Efficiency Standard (MEES) Regulations set a minimum energy efficiency level for domestic private rented properties. Since 1 April 2020, landlords can no longer let or continue to let properties covered by the MEES Regulations if they have an EPC rating below E, unless they have a valid exemption in place.
Government has committed to look at a long term trajectory to improve the energy performance standards of privately rented homes in England and Wales, with the aim for as many of them as possible to be upgraded to EPC Band C by 2030, where practical, cost-effective and affordable.

Domestic private rented property: minimum energy efficiency standard - landlord guidance - GOV.UK (www.gov.uk)

Waste duty of care: code of practice

STATUTORY GUIDANCE Updated 26 November 2018

The duty of care legislation makes provision for the safe management of waste to protect human health and the environment.

The code of practice (the Code) sets out practical guidance on how to meet your waste duty of care requirements. It is issued under section 34(7) of the Environmental Protection Act 1990 (the EPA) in relation to the duty of care set out in Section 34(1) of that Act.

Waste producer – any person whose activities produce waste. This includes private sector businesses such as shops, offices, factories and tradespersons (e.g. electricians, builders, glaziers and plumbers) and public sector services such as schools, hospitals and prisons, as well as charities and voluntary and community groups. It also includes permitted operations or exempt facilities that produce waste as part of their activities. If you carry out a waste operation that changes the nature or composition of the waste, you are regarded as a producer of the waste. Waste producers play a key role under the duty of care requirements as they are in the best position to identify the nature and characteristics of the waste.

Waste is any substance or object that the holder discards, intends to discard or is required to discard. The meaning of “discard” applies to “disposal” and “recovery” operations and processes and can be intentional or unintentional on the part of the holder. Whether a substance or object is waste is determined on a case by case basis. If you are unsure you can use the ‘legal definition of waste guidance’ to check if something is classified as waste.

You have a responsibility to take all reasonable steps to ensure that when you transfer waste to another waste holder that the waste is managed correctly throughout its complete journey to disposal or recovery.

You can do this by:

checking the next waste holder is authorised to take the waste - see section 3.4 for examples of authorisation
asking the next waste holder where they are going to take the waste, and checking that the intended destination is authorised to accept that waste
carrying out more detailed checks if you suspect the waste is not being handled in line with the duty of care, e.g. requesting evidence that your waste has arrived at the intended destination and that it has been accurately described

You must take all reasonable steps to:

prevent unauthorised or harmful deposit, treatment or disposal of waste (see section 3.1)
prevent a breach (failure) by any other person to meet the requirement to have an environmental permit, or a breach of a permit condition (see section 3.2)
prevent the escape of waste from your control (see section 3.3)
ensure that any person you transfer the waste to has the correct authorisation (see section 3.4)
provide an accurate description of the waste when it is transferred to another person (see sections 3.5 and 3.6)

Failure to comply with the duty of care requirements is a criminal offence and could lead to prosecution.

To prevent waste from escaping from your control, or from your employees’ or waste contractors’ control, you must make sure it is handled and stored safely and securely.

You can do this by:

using containers that are:
- clearly and correctly labelled
- suitable for the storage, transport and subsequent management activities by you and following waste holder
- designed to prevent leakage, contamination or spoiling of waste (spoiled waste is waste that cannot be managed in the way intended)
limiting access to the waste to only those that are authorised to handle it. This will help prevent accidents, pests, incidents of vandalism and theft. It will also stop unauthorised people adding to the waste and so invalidating the waste description (see section 3.5)
ensuring vehicles are covered and waste is secured appropriately for transport purposes

Before your waste is collected and disposed of or recovered you must assess and classify waste as set out in the waste classification guidance. This identifies whether the waste is hazardous or not, and which controls apply to the movement of the waste to prevent harm to people and the environment.

You should check whether a person or business is authorised to take waste before you transfer your waste to them. An authorised person is one of the following:

someone who has a valid registration as a carrier, broker or dealer of waste
a waste management operator who has an environmental permit or registered exemption to accept such waste

You can ask the person or business you transfer your waste to or who arranges the transfer for evidence of their authorisation, such as a copy of their permit or proof of their exemption registration.

You should also use the public register to check any evidence they provide. The register contains information on:

waste carrier, broker and dealer registrations
environmental permits for waste operations
waste exemptions

In England, you can check registration on the EA’s public register or call 03708 506 506. In Wales you can check on the NRW’s public register or call 0300 065 3000.

The person receiving the waste must also check that the previous holder has complied with their duty of care. If you suspect that the previous waste holder has breached their duty of care (e.g. by misdescribing the waste or not properly storing it), do not accept the waste and report your suspicions to the EA or NRW.

Record any checks you make as you can use this as evidence that you have met your duty of care.

If you use a dealer or broker to manage your waste, they must be registered as a dealer or broker with their regulator, even if they do not take physical possession of the waste.

Where a dealer or broker is the transferor or transferee of the waste, their details (including their registration number) must be included in the waste transfer information.

When you transfer waste to another person, you must ensure that:

a written description of the waste is agreed and signed by you and the next holder. The description is part of the waste information you must provide.
For non-hazardous waste you can do this by using:
- “edoc” – a free national electronic duty of care system that creates, shares, signs and stores waste transfer notes and season tickets for you online - see www.edoconline.co.uk for more information
- a paper “waste transfer note”– a form to fill in or you can use alternative documentation e.g. an invoice, as long as it contains all the required information
- a “season ticket” - a single waste transfer note that covers a series of non-hazardous waste transfers. The season ticket can last up to one year and be used for regular transfers of the same type of non-hazardous waste with the same carrier. If you have several sites serviced by the same carrier with the same types of waste collected, they can be listed in a schedule to the season ticket. You should keep a record of the collection times and the quantity of waste
- A waste information note is not required for non-hazardous waste if the waste holder does not change on the transfer of waste e.g. the waste is moved to other premises belonging to the same business. However, it is best practice that the business understands who has responsibility for that waste and a record is kept of internal transfers for audit purposes.

You must keep a copy of the waste description for waste you have transferred or received (either electronically or on paper format) for:

two years for non-hazardous waste
two years for season tickets
three years for hazardous waste consignment notes (different retention periods apply for consignees (receivers) of hazardous waste; see further detail in the hazardous waste guidance)
six years if you are a landfill operator for non-hazardous waste (for landfill tax purposes)
the lifetime of your permit if you are a landfill operator for hazardous waste
the lifetime of an environmental permit (when the permit is surrendered, the regulator often requires a history of the types of waste received)

If an authorised officer of the EA, NRW or local authority asks you to provide the written description of waste, or a copy of it, and you fail to do so, they can issue a fixed penalty notice. Where the waste is hazardous waste, a variable monetary penalty for breach of the requirements to supply information may be issued.

If you collect waste paper, metal, plastic or glass you must comply with the rules on separate collection (see guidance for England and Wales). The rules require that you collect waste paper, plastic, metal and glass separately from each other and from other wastes where it is both:

necessary to comply with the waste hierarchy and for the protection of human health and the environment, and to facilitate or improve recovery (see the Waste Hierarchy Guidance for England and Wales)
technically, environmentally and economically practicable (TEEP) (see European Commission guidance (paragraphs 4.3.4 and 4.4) for guidance on TEEP practicability tests)

https://www.gov.uk/government/publications/waste-duty-of-care-code-of-practice/waste-duty-of-care-code-of-practice

Dispose of business or commercial waste

Additional Information

Your responsibilities

You must:

keep waste to a minimum by doing everything you reasonably can to prevent, reuse, recycle or recover waste (in that order) - get help to do this
sort and store waste safely and securely
complete a waste transfer note for each load of waste that leaves your premises
check if your waste carrier is registered to dispose of waste
not allow the waste carrier to dispose of your waste illegally (and report them to Crimestoppers if they do)

You have extra responsibilities if you’re dealing with hazardous waste.

What counts as business waste

Any waste that comes from a commercial activity is business waste. If you use part of your home to run your business then any waste from that part is business waste.

Business waste also includes any waste that comes from:

construction
demolition
industry
agriculture

Disposing of your own waste

You must register as a waste carrier if you want to dispose of your own waste regularly. Apply to register in:

Depending on what you’re doing, you may also need to apply for a waste permit.

Moving waste between countries

You cannot move waste between countries for disposal, for example to send it to landfill. You can usually only import or export waste to recover it, such as using waste to produce energy.

Pre-treatment of fats, oils and grease (FOG)

British Water Code of Practice

Operators must check that any pre-treatment equipment such as fats, oils and grease (FOG) traps are ready to be used again. Operators should also avoid sending excessive amounts of chemicals and cleaning products to their sewage treatment plant as they can inhibit and harm biological treatment processes. They should also ensure any contaminated drainage from washing and cleaning does not drain to surface water sewers, water courses or groundwater or cause pollution.

A Benchmark to Net Zero Carbon