The Streamlined Carbon and Energy Reporting ( SECR ) data is presented in accordance with the Companies Act 2006 ( Strategic Report and Directors ’ Report ) Regulations 2013 . The data collected includes the emissions for the UK operations of Scottish Leather Group Operations Limited . UK Government ( greenhouse gas ) published conversion factors for Financial Year 2021-2022 were used to rebase prior years ’ carbon emissions and offsets , from primary data ( meter readings and invoices ) as per our ESG Policy .
Several of these conversion factors ( e . g . waste , Scope 3 ) have increased during the year . The 2018-2019 financial year data continues to be used as the baseline year .
The chosen intensity measurement continues to be kg CO2e / m2 of finished product . Annual targets for absolute and relative energy use and carbon intensity KPIs for product mix are set within the Energy Management System ( ISO 50001 ). The energy and carbon data presented is audited bi-annually by BSI . Additionally , the data presented is independently audited to Environmental Reporting Standard ISO14016 . The Group ’ s products ( marketed as Lowest Carbon Leather ) are subject to published ( PCR , PEFCR ) Life Cycle Analysis measurement which includes upstream carbon assessment .