Carbon Reduction Plan

MSS Infrastructure Ltd
Carbon Reduction Plan
Publication Date: 15/09/2026

Reporting status: This plan is presented using the verified 2025 inventory currently available. It reports Scope 1, Scope 2 and Scope 3 business travel in employee-owned vehicles. Other PPN 006 Scope 3 categories are not yet quantified and will be addressed through MSSI's next annual reporting cycle. This is a transparent interim disclosure and does not claim that the 2025 Scope 3 inventory is complete.

Our commitment to achieving net zero

MSS Infrastructure Limited (MSSI) is committed to achieving Net Zero greenhouse gas emissions across its UK operations by 2050 at the latest. This commitment applies to Scope 1, Scope 2 and the required Scope 3 categories within the PPN 006 reporting boundary.

This plan is specific to MSS Infrastructure Limited, the bidding entity. The environmental management measures described in this plan are capable of being applied when MSSI performs relevant public contracts.

Reporting boundary and methodology

• Reporting period: 1 January 2025 to 31 December 2025.
• Organisational boundary: UK operations under MSSI's operational control, including hired vehicles where MSSI directs their operation.
• Standards: GHG Protocol Corporate Standard, SECR requirements and the PPN 006 Technical Standard.
• Assurance: Limited assurance under ISO 14064-3:2019, with a 5% materiality threshold, provided by Tunley Environmental on 28 August 2026.
• Factors and estimates: 2025 UK Government conversion factors were used where applicable. Electricity for serviced offices and refrigerant leakage were estimated where primary data was unavailable; the assumptions were reviewed through Tunley's verification process.

Baseline emissions footprint

MSSI has adopted 2025 as a new baseline because it is the first year for which Scope 1 and Scope 2 emissions and the reported Scope 3 business-travel source were independently verified using a defined operational-control boundary. Historic totals in earlier Carbon Reduction Plans used materially different boundaries and incomplete Scope 3 data and are therefore not used for like-for-like target measurement.

Current emissions reporting

The 2025 baseline is also MSSI's current reporting year. Figures below are rounded to one decimal place and reconcile to Tunley Environmental's independent verification report.

Independent verification

Tunley Environmental verified the Scope 1 and Scope 2 inventory and the reported Scope 3 business travel from employee-owned vehicles to limited assurance. Its review confirmed that fuel data were reconciled, mileage-based duplication was removed, hired vehicles were classified under Scope 1 following confirmation of operational control, refrigerant emissions were estimated and office electricity estimates were reviewed.

PPN 006 Scope 3 completeness check

PPN 006 identifies five specified Scope 3 categories. Tunley's opinion confirms that the verified inventory is not a complete Scope 3 inventory. MSSI is therefore publishing the status of each category transparently and will improve coverage through the next annual reporting cycle.

Emissions reduction targets

This interim target is based on the verified and complete Scope 1 and Scope 2 boundary. Once all five PPN 006 Scope 3 categories have been quantified, MSSI will adopt a separate complete Scope 3 target and will restate the 2025 baseline if materially improved data or boundary corrections require it.

Carbon reduction projects

Completed and embedded initiatives

Transport represents approximately 94.5% of MSSI's verified 2025 total reported emissions. The reduction programme therefore prioritises fleet size, vehicle utilisation, journey demand and driving efficiency. The following measures are already embedded and will remain in effect when relevant contracts are performed:

• Fleet optimisation and GeoTab telemetry: Smart rostering, vehicle visibility and utilisation controls have supported a reduction in the national fleet from approximately 170 units to approximately 70 over the last three years while maintaining or increasing work volumes.
• Dedicated fleet management: Fleet operations are managed in-house with a dedicated Fleet Manager, enabling tighter allocation, replacement, maintenance and fuel controls.
• Fuel and journey controls: Driver guidance, journey planning and telemetry support safer, more fuel-efficient driving and the reduction of avoidable mileage and idling.
• Office consolidation and efficiency: Southern office consolidation into a BREEAM Outstanding building delivered an internally reported 31% reduction in office energy use; serviced-office consumption is now included through metered data or documented estimates.
• ISO 14001 environmental management: The certified environmental management system provides objectives, controls, audits, corrective actions and management review for ongoing improvement.
• Independent carbon verification: The 2025 inventory was externally reviewed by Tunley Environmental to limited assurance, strengthening data governance and eliminating material duplication in transport reporting.
• Sustainable travel and flexible working: Flexible working, virtual meetings, public transport, car sharing and cycle-to-work options are promoted where operationally feasible.
• Supply-chain capability: MSSI has maintained Gold Member status with the Supply Chain Sustainability School since 2018, supporting continual learning and responsible procurement.

Future carbon reduction initiatives

MSSI will prioritise the following measures over the next reporting cycle. Owners, milestones and quantified savings should be incorporated into the environmental objectives register following Board approval.

• Improve Scope 3 coverage: Develop auditable datasets for upstream transport, operational waste, additional material business-travel modes and employee commuting, and document downstream transport applicability. Progress will be reported in the next annual CRP update.
• Strengthen fleet decarbonisation: Continue whole-life replacement planning, increase the use of Euro 6/6.2, hybrid and zero-emission vehicles where duty cycles and charging access permit, and record EV trials and measured savings.
• Use telemetry to remove avoidable emissions: Set monthly utilisation, idling, mileage and fuel-efficiency dashboards by contract and region, with exception reviews led by Fleet and Operations.
• Improve office data quality: Obtain landlord or sub-meter consumption data for serviced offices, confirm heating sources and secure refrigerant maintenance records to replace screening estimates where practicable.
• Reduce electricity emissions: Implement smart plugs, PIR and lux controls, energy shutdown routines and renewable-tariff reviews at offices where MSSI controls procurement.
• Engage suppliers and subcontractors: Request transport, waste and emissions information from priority suppliers and include proportionate carbon expectations in onboarding and performance reviews.
• Maintain annual assurance and publication: Update the inventory and CRP annually and retain an auditable record of methods, evidence, assumptions and approvals.

Application during contract performance

The following environmental management measures will be available and, where relevant, applied when MSSI performs public contracts:

Governance and annual review

The OHSE Director will coordinate the annual inventory with Fleet, Finance, Office Services, HR, Operations and Procurement. The Board will review performance, approve the updated CRP and ensure that the current approved plan is published prominently on MSSI's UK website. Historic plans should remain available so progress can be tracked.

Please see the latest independently prepared Carbon Reduction Report by Tunley Environmental, based on MSSI's organisational carbon emissions data and Carbon Reduction Plan. Download the full report

This document has been reviewed and approved by the Board of Directors.

Signed on behalf of MSSI:

John Jebson
OHSE Director
Date: 15 Sept 2026