Scope 3 Carbon Accounting

Healthcare Professionals continues to refine its Scope 3 carbon accounting in line with Procurement Policy Note (PPN) 006 and recognised greenhouse gas reporting standards. Our reporting includes relevant upstream activities such as employee and healthcare worker commuting, business travel, purchased goods and services, and supplier-related transportation where applicable.

From the 2025 reporting year onwards, we will continue to improve the completeness of Scope 3 reporting by considering additional downstream activities associated with the delivery of our recruitment and workforce supply services, including cloud hosted systems, candidate onboarding activities and client facing business travel, where reliable data is available and the activities are material to our carbon footprint.

Environmental considerations are incorporated into supplier selection and business partner due diligence where appropriate. As supplier reporting continues to mature, Healthcare Professionals will encourage greater sustainability data sharing and carbon reporting alignment across its value chain.

Our objective is to improve the completeness, consistency and accuracy of Scope 3 reporting each year as operational data improves and reporting methodologies continue to evolve. These targets will be reviewed annually and adjusted based on operational performance, business growth, progress against our objectives and emerging technologies.

These targets will be reviewed annually and adjusted based on progress and emerging technologies

Alignment with ISO 14001:

Our Carbon Reduction Plan has been developed with reference to the environmental management principles of ISO 14001, supporting a structured approach to identifying, monitoring and improving environmental performance. CPW Resourcing Ltd is not certified to ISO 14001. The company separately maintains ISO 9001 and ISO 27001 certifications as part of its wider management-system framework.

Internal Changes and Awareness:

CPW’s Environmental Policy, CPW_ENVP V1.01, was approved and in force throughout 2025. The policy was communicated and made available internally, and environmental awareness responsibilities were briefed to the directors. Environmental performance, objectives and carbon-reduction activity were reviewed during 2025, with Nicholas Hills, Director, holding oversight responsibility.

Averages and Data Gaps:

Where specific emissions data is unavailable, CPW uses reasonable estimates and appropriate UK Government conversion factors. The principal estimated areas for 2025 are healthcare-worker travel mode and distance, homeworking emissions and business-related waste generated through the remote-working model. These assumptions are documented so they can be refined in future reporting years.

Organisational Boundary:

This Carbon Reduction Plan covers the UK operations of CPW Resourcing Ltd trading as Healthcare Professionals. During 2025 the company had two directors and no other directly employed staff. Both directors worked from home. The address at 6 Lords Court, Cricketers Way, Basildon, Essex, SS13 1SS was used solely as the registered and correspondence address and was not operated as a physical office. Temporary healthcare workers supplied by CPW were employed through umbrella companies; their placement travel is reported as a relevant Scope 3 commuting category for continuity with previous reporting.

Key Focus Areas and Strategies

1. Healthcare Worker Travel

• Approximately 120 unique healthcare workers completed 10,025 shifts at UK healthcare locations during 2025.
• Average travel distance has been estimated at 10 miles one way, equivalent to 20 miles per completed shift.
• Estimated travel-mode split: 35% average car (fuel unknown), 25% national rail, 25% local bus and 15% walking/cycling.
• CPW did not reimburse worker commuting costs; the emissions are nevertheless included as a relevant Scope 3 category for transparency and continuity.
• CPW’s booking/recruitment process considers worker home location when offering shifts and encourages assignments closer to home and public transport where practical.

2. Remote Working

• Both directors worked remotely throughout 2025.
• Homeworking activity is estimated at 3,680 FTE working hours: two directors x 46 weeks x 5 days x 8 hours.
• The UK Government homeworking factor is used to estimate incremental heating and office-equipment emissions associated with remote work.
• The directors used personally owned IT equipment and internet connections, with no reimbursement of home electricity, heating or internet costs by CPW.

3. Digital-First Working

• Candidate registration, compliance and communication were undertaken through telephone/video calls and electronic documentation.
• Contracts, timesheets and payroll-related documentation were primarily electronic.
• Accounting, invoicing and finance processes were primarily paperless.
• Cloud-based recruitment/compliance systems and CRM technology were used, alongside Microsoft Azure and Microsoft 365.
• CPW operated no physical servers or server room in the UK.

4. Business Travel

• Approximately 20 return client-meeting journeys were made during 2025, averaging 50 miles return, equivalent to approximately 1,000 passenger miles.
• Estimated modal split: 60% national rail, 25% London Underground and 15% local bus.
• No flights, hotels, taxis, hire cars or personal-car business journeys were recorded for 2025.
• CPW encourages the use of public transport for business meetings where practical.

5. Waste and Materials

• CPW had no dedicated physical office and therefore no conventional office waste stream.
• Business-related waste generated through homeworking has been estimated at approximately one 5 kg household-size bag per week, or 260 kg per year, with an estimated 50% recycled and 50% residual/general waste split.
• Approximately 100 PVC ID cards were printed and posted to healthcare workers, with approximately 10 rejected cards. One standard envelope and cover sheet per issued card has been assumed.
• No other material printing, IT purchases, office equipment purchases or routine stationery purchases were recorded.

Net Zero Commitment:

CPW Resourcing Ltd (trading as Healthcare Professionals) recognises the role businesses play in addressing climate change and remains committed to achieving Net Zero emissions by 2040. The company’s approach is proportionate to its operating model as a small, remote-led medical recruitment business, while recognising that the majority of the measured footprint arises from indirect Scope 3 activities.

1. Comprehensive Emission Reduction Strategies

• Maintain remote working where operationally appropriate and avoid unnecessary dedicated-office energy consumption.
• Continue digital-first recruitment, compliance, finance and payroll processes.
• Reduce avoidable travel through remote meetings and location-aware worker matching.

• Encourage lower-carbon travel modes for both business travel and healthcare-worker placement travel where practical.

2. Responsible Energy and Technology Use

• CPW does not maintain dedicated office premises, company vehicles, physical servers or a server room.
• The company uses cloud-based technology, including Microsoft Azure and Microsoft 365, to support remote and digital working.

• Future technology and operational purchasing decisions will consider environmental impact alongside security, service and commercial requirements.

3. Stakeholder Engagement and Transparency

• Environmental and sustainability factors are considered as part of supplier and business-partner due diligence.
• CPW_ENVP V1.01 provides the internal environmental-policy framework.
• Environmental awareness and responsibilities are communicated internally.

• The company will continue to publish and update its Carbon Reduction Plan in accordance with applicable procurement requirements.

4. Continuous Improvement and Innovation

• Emissions will be reviewed annually using the applicable UK Government greenhouse gas conversion factors.
• Where estimates are currently necessary, CPW will seek proportionate opportunities to improve data quality.

• Healthcare-worker travel will remain a key focus because it represents the largest component of the measured carbon footprint.

5. Measurable Milestones and Accountability

• 2030: 60% reduction from the 2022 baseline.
• 2035: 90% reduction from the 2022 baseline.
• 2040: Net Zero.
• Nicholas Hills, Director, retains oversight responsibility for the Environmental Policy and Carbon Reduction Plan.
• Environmental performance and carbon-reduction activity are subject to director review.

Through these measures, CPW Resourcing Ltd seeks to maintain a credible and proportionate pathway to Net Zero while continuing to support NHS and wider healthcare workforce requirements.

Commitment to Net Zero:

CPW Resourcing Ltd (trading as) Healthcare Professionals recognizes the critical role businesses play in addressing climate change and is steadfast in its commitment to achieving Net Zero emissions by the year 2040. Our commitment to Net Zero is not merely a goal; it is a pledge to take bold and decisive actions to mitigate our environmental impact and contribute to a sustainable and resilient future.

1. Comprehensive Emission Reduction Strategies:
   • We will implement a range of emission reduction strategies across our operations, focusing on energy efficiency, sustainable transportation, and waste reduction.
   • Investments in cutting-edge technologies and practices will be explored to minimize our carbon footprint, ensuring that our commitment to Net Zero is backed by tangible actions.
2. Renewable Energy Adoption:
   • CPW Resourcing Ltd (trading as) Healthcare Professionals will actively transition to renewable energy sources to power our operations. This includes exploring solar, wind, and other clean energy alternatives to progressively reduce our reliance on fossil fuels.
   • Collaborations with renewable energy providers will be pursued to accelerate the transition and contribute to the growth of sustainable energy solutions.
3. Stakeholder Engagement and Transparency:
   • CPW Resourcing Ltd (trading as) Healthcare Professionals recognizes the importance of stakeholder engagement in achieving Net Zero. We will actively involve employees, clients, suppliers, and the communities in which we operate in our carbon reduction efforts.
   • Transparent reporting mechanisms will be established to communicate our progress, challenges, and achievements in the journey towards Net Zero. Regular updates will foster trust and accountability among our stakeholders.
4. Continuous Improvement and Innovation:
   • Our commitment extends beyond immediate goals; it involves a culture of continuous improvement and innovation. We will stay abreast of emerging technologies and best practices to refine our carbon reduction strategies.
   • The company will invest in research and development initiatives to identify and implement innovative solutions that go beyond industry standards, demonstrating our commitment to pushing the boundaries of environmental sustainability.
5. Measurable Milestones and Accountability:
   • CPW Resourcing Ltd (trading as) Healthcare Professionals will establish measurable milestones to track progress toward Net Zero emissions. These milestones will be regularly assessed, and adjustments will be made as needed to stay on course.
   • Leadership accountability will be a cornerstone of our commitment, with key performance indicators and targets integrated into executive evaluations to ensure sustained focus and progress.

Carbon Reduction Measures Completed / In Place During 2025

The following environmental management measures were in place during the 2025 reporting year:

• CPW_ENVP V1.01 formally approved, communicated and in force.
• Environmental awareness briefing for directors.
• Formal review of environmental performance and carbon-reduction activity.
• Remote-only working for both directors, with no dedicated physical office.
• Digital candidate registration, compliance documentation and communication.
• Electronic contracts, timesheets and payroll documentation.
• Digital accounting, invoicing and finance processes.
• Cloud-based recruitment/compliance systems and CRM.
• Microsoft Azure and Microsoft 365 used to support digital working.
• Most client and internal meetings conducted by Teams/video call.
• Public transport encouraged for face-to-face business meetings.
• Healthcare-worker home location considered when matching workers to NHS assignments.
• Healthcare workers encouraged to accept closer assignments and use public transport where practical.
• Environmental/sustainability considerations incorporated into supplier and business-partner due diligence.

• No environmental incidents, regulatory breaches, fines, complaints or environmental non-conformities were recorded during 2025.

Planned Measures 2026-2030

CPW will continue with proportionate measures aligned to its operating model:

• Continue remote working where operationally appropriate.
• Continue digital-first documentation and electronic communication.
• Prefer public transport for UK business travel where practical.
• Review carbon emissions annually using current UK Government conversion factors.
• Periodically review healthcare-worker travel patterns and encourage lower-carbon options where reasonably practicable.
• Minimise unnecessary printing and postal correspondence.
• Consider environmental impact in future operational, technology, procurement and supplier decisions.

These measures will be reviewed annually and adjusted where appropriate in response to business activity, improved data availability and emerging good practice.

Baseline Emissions Footprint

Baseline Year: 1^st January 2022 – 31^st December 2022

The baseline values below are retained from the previously approved Carbon Reduction Plan to maintain continuity of the formal baseline.

Baseline Scope 3 included waste generated in operations, upstream and downstream transportation and distribution, business travel, commuting and work-from-home emissions as reported in the previous plan.

Historical Reporting Point – 2024

The detailed 2024 emissions table in the previous plan reported Scope 1 of 0.0000 tCO2e, Scope 2 of 3.2006 tCO2e and Scope 3 of 60.1842 tCO2e. The correct total is therefore 63.3848 tCO2e. This corrected total is used in the historical progression within this plan.

2025 Calculation Methodology – Summary

The 2025 calculations use activity data supplied for the reporting period and the UK Government 2025 greenhouse gas conversion factors. Principal factors used include average car (fuel unknown), national rail, local bus, London Underground, homeworking and waste-disposal factors. Walking and cycling have been treated as zero transport emissions.

Healthcare-worker commuting has been estimated from 10,025 completed shifts, a 20-mile return journey per shift and the agreed modal split. Homeworking is estimated from 3,680 FTE working hours. Business travel is estimated from approximately 1,000 passenger miles. Waste is estimated from 260 kg per year with a 50% recycled / 50% residual split; where the residual treatment route was unknown, a conservative landfill assumption has been applied for calculation purposes.

Current Emissions Reporting

Current Year: 1^st January 2025 – 31^st December 2025

Narratives

Scope 1: CPW owned or controlled no company vehicles, boilers, business premises or other direct combustion sources during 2025. The registered Basildon address was a correspondence address only.

Scope 2: CPW purchased no electricity, heat, steam or cooling for business premises during 2025. Both directors worked from home and CPW did not reimburse home utility costs.

Waste Generated in Operations: estimated from moderate business-related waste generated through the remote-working model. Approximately 260 kg per year has been assumed, with 50% recycled and 50% residual waste. The residual treatment route was unknown; a conservative landfill assumption was used for the calculation.

Upstream Transportation & Distribution: no material upstream freight or distribution activity was identified. Approximately six HMRC letters were received and approximately £100 of ID-card consumables were purchased; these were considered immaterial for the required transportation category and no separate transport activity data was available.

Downstream Transportation & Distribution: CPW does not sell or distribute physical products. Approximately 100 lightweight ID cards were posted to UK healthcare workers by Royal Mail; this activity was operationally immaterial and no separate carrier-distance data was available.

Business Travel: approximately 1,000 passenger miles, using an estimated modal split of 60% national rail, 25% London Underground and 15% local bus. No flights, hotels, taxis, hire cars or personal-car business journeys were recorded.

Commuting: temporary healthcare-worker travel is included for continuity with previous reporting. Workers were employed through umbrella companies. The estimate is based on 10,025 UK shifts, 20 miles return travel per shift, and a modal split of 35% average car, 25% national rail, 25% local bus and 15% walking/cycling.

Work From Home: calculated from 3,680 FTE working hours for the two directors using the UK Government 2025 homeworking factor.

Reporting Year: 2026

Declaration and Sign Off

This Carbon Reduction Plan has been completed in accordance with PPN 006 and the associated guidance and technical standard for completion of Carbon Reduction Plans.

Emissions have been reported and recorded in accordance with the published reporting standard for Carbon Reduction Plans and the Greenhouse Gas Protocol Corporate Standard, using the appropriate UK Government greenhouse gas conversion factors for company reporting.

Scope 1 and Scope 2 emissions have been reported in accordance with the applicable reporting principles. The required subset of Scope 3 categories has been considered in accordance with the PPN 006 technical standard. CPW also reports homeworking and temporary healthcare-worker commuting as relevant additional Scope 3 information within its organisational reporting boundary.

This Carbon Reduction Plan has been reviewed and approved by the directors (or equivalent management body).

Signed on behalf of CPW Resourcing Ltd (trading as Healthcare Professionals):

Nicholas Hills

Director

Date: 04/08/2026

Next Review Date: 04/08/2027

References

• Cabinet Office – PPN 006: Taking account of Carbon Reduction Plans in the procurement of major government contracts (2025).
• Cabinet Office – PPN 006: Technical standard for Completion of Carbon Reduction Plans.
• Department for Energy Security and Net Zero – Greenhouse gas reporting: conversion factors 2025.
• Greenhouse Gas Protocol – Corporate Standard.
• Greenhouse Gas Protocol – Corporate Value Chain (Scope 3) Standard.

Calculation Notes

Calculated 2025 emissions: 33.2201 tCO2e. This is approximately 58.0% below the retained 2022 baseline of 79.0857 tCO2e. Figures are rounded to four decimal places in the emissions table. Estimates and assumptions should be refreshed when more precise activity data becomes available.