Carbon Footprint Report Ltd 01 March 2025 to 28 February 2026

Blue Box Disposables GB Ltd (T/a Blue Box Socks) emitted 74.78 tCO₂e (tonnes of carbon dioxide equivalent) of greenhouse gases across its Scope 1, 2 and 3 during the reporting period. These emissions can be presented as intensity indicator of 37.39 tCO₂e per total full-time equivalent employee (FTE) and 149.57 tCO₂e per million GBP £.

Blue Box Disposables GB Ltd is a wholesale retailer of disposable footwear and trades as Blue Box Socks using the brand name Blue Box GB.

Table 1. GHG emissions data

Emissions source	Base year 2025-2026	Previous year	Current Year 2025-2026	Change from Base Year
	Carbon (tCO₂e)	Carbon (tCO₂e)	Carbon (tCO₂e)	%
Scope 1
Facilities	0.81	0.00	0.81
Vehicles	0.00	0.00	0.00
Total Scope 1	0.81	0.00	0.81	0.00
Scope 2
Purchased Electricity	0.22	0.00	0.22
Total Scope 2	0.22	0.00	0.22	0.00
Total Scope 1 & 2	1.04	0.00	1.04	0.00
*Total tCO₂e per FTE on gross scope 1 & 2**	0.52	0	0.52	0.00
*Total tCO₂e per £m Turnover on gross scope 1 & 2**	2.08	0	2.08	0.00
Scope 3
Cat 01 - Purchased Goods & Services	1.20	0.00	1.20
Cat 04 - Upstream transportation & distribution	69.71	0.00	69.71
Cat 05 - Waste disposal	0.00	0.00	0.00
Cat 06 - Business Travel	1.55	0.00	1.55
Cat 07 - Employee Commuting	1.28	0.00	1.28
Total Scope 3	73.75	0.00	73.75	0.00
Total Scope 1, 2 & 3	74.78	0.00	74.78	0.00
*Total tCO₂e per FTE on gross scope 1, 2 & 3**	37.39	0	37.39	0.00
*Total tCO₂e per £m Turnover on gross scope 1, 2 & 3**	149.57	0	149.57	0.00

*Notes: For 01 March 2025 to 28 February 2026 the number of Full-time equivalent employees (FTE) was 2.00 and the Turnover was GBP £500,000.00.

Notes about Reporting methodology and exclusions:

Blue Box Disposables GB Ltd has adopted Operational Control approach to establishing the boundary. The methodology adopted in line with the Greenhouse Gas Protocol.

Blue Box Disposables GB Ltd does not have air conditioner or heat pump in its buildings.

Blue Box Disposables GB Ltd reported emissions from company owned or operated vehicles by mileage.

Blue Box Disposables GB Ltd have reported emissions from business travel undertaken in employee vehicles by mileage claimed.

Blue Box Disposables GB Ltd have reported emissions from employee commute using national transport statistics and number of full-time equivalent employees.

Blue Box Disposables GB Ltd have reported emissions from working from home.

Work from home office. Warehousing subcontracted.

Blue Box Disposables GB Ltd have reported emissions from upstream transportation and distribution by expenditure.

Blue Box Disposables GB Ltd reported emissions from purchased goods and services by expenses.

Notes about calculation methodology:

This methodology has included Scope 1, Scope 2 and limited number of Scope 3 emissions. There could be emissions in other categories of Scope 1 and Scope 3 which are not included here.
This methodology exceeds the minimum requirements set out in Public Procurement Notice (PPN 06/21)⁶, i.e., Scope 1&2, Scope 3 category 4, 5, 6, 7 and 9. In addition, the Scope 3 category 1 purchased goods and services is included as it is likely to be one of the significant sources of Scope 3 emissions.
The calculations were completed on the SmartCarbon^TM Calculator³ using the UK Government emissions factors⁴ and ONS Atmospheric emissions: greenhouse gas emissions intensity by industry⁵.
CO₂e is the universal unit of measurement to indicate the global warming potential (GWP) of Greenhouse Gases (GHGs), expressed in terms of the GWP of one unit of carbon dioxide. There are seven main GHGs that contribute to climate change, as covered by the Kyoto Protocol: carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆) and nitrogen trifluoride (NF₃). Different activities emit different gases. Using CO₂e allows all greenhouse gases to be measured on a like-for-like basis.

Annexure 1

Table 2. GHG emissions detailed data for period 01 March 2025 to 28 February 2026

Emissions source	Units	Carbon (kgCO₂e)	Carbon (tCO₂e)	Comments
Scope 1
Facilities
Fuels - Gaseous - Natural gas (kWhs)	4,445 kWh	813.22	0.81
Vehicles
By mileage - Vans - Unknown fuel - Average Van (up to 3.5 tonnes)	0 km	0.00	0.00
By mileage - Cars (by size) - Hybrid - Average	0 km	0.00	0.00
By mileage - Cars (by size) - Diesel - Average	0 km	0.00	0.00
By mileage - Cars (by size) - Petrol - Average	0 km	0.00	0.00
Total Scope 1		813	0.81
Scope 2
Purchased Electricity
Electric Vehicles - Cars (by size) - Battery Electric Vehicle - Average car	0 km	0.00	0.00
UK National Grid	1,268 kWh	224.45	0.22
Total Scope 1 & 2		1,038	1.04
*Total tCO2e per FTE on gross scope 1 & 2**			0.52
*Total tCO2e per £m Turnover on gross scope 1 & 2**			2.08
Scope 3
Cat 01 - Purchased Goods & Services
By spend - By SIC emissions intensity - Average	£7,872	1,200.69	1.20	Phones and IT
Cat 04 - Upstream transportation & distribution
By spend - H - Transport and storage	£79,491	69,712.85	69.71	IFS, DPD, JMS, Eldred
Cat 05 - Waste disposal
Commercial and industrial waste (Landfill)	0 tonne	0.00	0.00
Commercial and industrial waste (Combustion)	0 tonne	0.00	0.00
Commercial and industrial waste (Closed-loop)	0 tonne	0.00	0.00
Cat 06 - Business Travel
By spend - By SIC emissions intensity - Travel - Flights (H- Air transport services)	£0	0.00	0.00
By spend - By SIC emissions intensity - Travel - Rail Travel (H - Rail transport)	£0	0.00	0.00
By mileage - Cars (by size) - Unknown fuel - Average	6,000 km	1,003.50	1.00
By spend - By SIC emissions intensity - Travel - Road Travel (H - Land transport services excluding rail transport)	£77	43.47	0.04
By mileage - Cars (by size) - Plug-in hybrid electric - Average	3,000 mile	505.06	0.51
Cat 07 - Employee Commuting
Working from Home - Hours Worked Annually	3,840 Hours	1,281.72	1.28
Total Scope 3		73,747	73.75
Total Scope 1, 2 & 3		74,785	74.78
*Total tCO2e per FTE on gross scope 1, 2 & 3**			37.39
*Total tCO2e per £m Turnover on gross scope 1, 2 & 3**			149.57

Definitions:

Carbon footprint - The total set of greenhouse gas emissions (GHG) caused directly and indirectly by an individual event, organisation, or product expressed as Carbon Dioxide Equivalent (CO2e). (Source: Greenhouse Gas Protocol).

Scope 1 (direct emissions) emissions are those from activities owned or controlled by your organisation. Examples of Scope 1 emissions include emissions from combustion in owned or controlled boilers, furnaces and vehicles; and emissions from chemical production in owned or controlled process equipment.

Scope 2 (energy indirect) emissions are those released into the atmosphere that are associated with your consumption of purchased electricity, heat, steam and cooling. These indirect emissions are a consequence of your organisation’s energy use but occur at sources you do not own or control.

Scope 3 (other indirect) emissions are a consequence of your actions that occur at sources you do not own or control and are not classed as Scope 2 emissions. Examples of Scope 3 emissions are business travel by means not owned or controlled by your organisation, waste disposal, materials or fuels your organisation purchases. Deciding if emissions from a vehicle, office or factory that you use are Scope 1 or Scope 3 may depend on how you define your operational boundaries. Scope 3 emissions can be from activities that are upstream or downstream of your organisation. More information on Scope 3 and other aspects of reporting can be found in the Greenhouse Gas Protocol Corporate Standard.

References:

The GHG Protocol Corporate Accounting and Reporting Standard. Revised Edition (2015) World Resource Institute and World Business Council for Sustainable Development.

Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance (March 2019) UK Government Department for Business, Environment and Industrial Strategy.

SmartCarbon Calculator: https://www.smartcarboncalculator.com/

Greenhouse gas reporting: conversion factors - Full set (for advanced users). More at this link:

https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting

Atmospheric emissions: greenhouse gas emissions intensity by industry. More at this link: https://www.ons.gov.uk/economy/environmentalaccounts/datasets/ukenvironmentalaccountsatmosphericemissionsgreenhousegasemissionsintensitybyeconomicsectorunitedkingdom

Procurement Policy Note 06/21: Taking account of Carbon Reduction Plans in the procurement of major government contracts. https://www.gov.uk/government/publications/procurement-policy-note-0621-taking-account-of-carbon-reduction-plans-in-the-procurement-of-major-government-contracts

NOTES TO CLIENT- DELETE THIS SECTION BEFORE PUBLISHING:

It is the client’s responsibility to review and confirm the contents.
Ensure you have taken the correct approach to setting your organisational boundary (i.e. operational control). Operational Control. A company has operational control over an operation has the full authority to introduce and implement its operating policies at the operation. This criterion is consistent with the current accounting and reporting practice of many companies that report on emissions from facilities, which they operate (i.e., for which they hold the operating license).
There is the option to edit and condense some of the content (e.g. delete some rows/merge cells in the results table) so long as the minimum content is included (summarised below). You may also wish to delete some sections (e.g. the definitions).
There is the option to add more detail, e.g. copy and paste selected graphs from the SmartCarbon platform.

Reminder of PPN 06/21 requirements:

This Procurement Policy Note (PPN) 06/21 which sets out how suppliers’ Carbon Reduction Plans and commitment to Net Zero can be taken into account in the procurement of in-scope central Government contracts (subject to the Public Contracts Regulations 2015 and contracts in excess of £5 million per annum).

This PPN 06/21 guidance sets out the standards that carbon footprint data should adhere to for inclusion in your Carbon Reduction Plan. Please note that in order to fully comply with PPN 06/21, you should publish your Carbon Reduction Plan using the footprint data in this report.