Emissions Reporting Critique Assignment

Climate and Carbon


Don't use plagiarized sources. Get Your Custom Essay on
Emissions Reporting Critique Assignment
Just from $9/Page
Order Essay

Title: Emissions Reporting Critique


  1. Introduction

The SECR (Streamlined Energy and Carbon Reporting) policy of the UK Government was implemented on 1st April 2019, when the Companies (Directors report) and LLP, Limited Liability Partnerships (Energy and Carbon Report) Regulations Act 2018 come into effect. The UK businesses in this scope need to comply with the FY (Financial years) starting on 1st April 2019 and thus need to interpret their requirements under the SECR. Requiring organizations for making disclosures on Energy and Carbon need to provide key information for the financial actors and investors for helping them navigating a transition to low carbon, sustainable economy (1).

Hence, this assignment aims at focusing on the “Carbon and Energy” reporting of Greencore Group plc, which is a leading manufacturer of convenience foods across the UK. While carrying out this assignment, a critique approach needs to be applied to judge this reporting by the selected firm and based on that, improvement opportunities are to be recommended to this company.

  1. GHG Emission and energy reporting by Greencore Group_300

2.1 Methods

The Annual Report and Financial Statements, 2020 released by the respective company do not disclose the methods, they would have used to report GHG and carbon emission. Their report emphasizes their ambition that is to operate with net-zero emissions by 2040, however, their report does not deliver data and information based on their UK energy use with carbon emissions within their Director’s report. For example, how much their products and services could have contributed to carbon footprints as compared to last year is not mentioned in their report. The companys sensitivity towards GHG issues is found to be moderating or free (2). Since the respective company’s disclosure of GHG emissions is unreleased, thus it reflects that the sensitivity of this company towards GHG emission is moderate.

2.2 Completeness and consistency

In the last decade, companies started disclosing information on GHG emissions (3). In this context, the pressure exerted by the external stakeholder of this company fails to influence the completeness and existence of the voluntary GHG emissions disclosures of this company. As per Stakeholder theory, this company might not have responded to the pressure of external stakeholder as it does not adequately disclose its GHG emissions. Even the legitimacy theory in the same sense reflects that the respective company can use the carbon reporting even their information is incomplete for addressing the legitimacy exposures. This means that to avoid scrutiny, this firm does not disclose the emission amounts.

2.3 Clarity and quality

Reporting majorly focuses on the emission of carbon dioxide only, since it is reported as the most significant contributor out of the six GHG (hydrofluorocarbons, perfluorocarbons, sulphur-hexafluoride, methane and nitrous oxide) (4). However, this company’s reporting about carbon footprint was unclear as it did not mention its calculated carbon footprint. For example, a leading retailer of UK, Tesco presented its calculated carbon footprints from 2019-2020, given below:

Figure 1: Carbon footprint by different sectors of Tesco

(Source: 1)

This kind of clarity and quality presentations is missing in the GHG disclosure and reporting by Greencore Group plc, however, what they have targeted in the upcoming years is well mentioned in their reporting given below:

Figure 2: Ambition of Greencore

(Source: )


2.4 Facts and figures

Voluntary disclosures are through nature discretionary along with subjectivity, thus other than reflecting pressure, a company faces, it also demonstrates the interpretation and knowledge that the managements assigns (6). While considering the voluntary disclosure of the respective company irrespective of their stakeholder’s pressure, it is identified that there is a lack of knowledge and interpretation its management assigns to disclose GHG emissions. This would be the reason for which there is a lack of facts and figures in their annual report reporting GHG emission. Furthermore, based on GHG protocol, there is no such relevant data in the report, which could have revealed that in 2020, how much this company has contributed in carbon emissions as per the scope of GHG emissions set by the UK Government (7).

  1. Improvement in the GHG emissions and energy data reporting_600

It is recommended to this company to reveal the data reflecting their contribution to carbon footprint as its sustainability report of recent FY reflects their pledges of sustainability to reduce its net zero emissions by 2040 (8). Hence, it is recommended to reveal that whether they could meet their pledge or not, before that further reporting on GHG disclosure needs to be carried out as per the GHG protocols set by the UK Government. For example:

Scopes Actions to be revealed in reporting
Scope 1 Lead this company to disclose the activities they would have carried, which might have directly contributed to carbon emissions. For example heating boilers, elements of fugitive emissions from AC units, medical gases used in care provisions
Scope 2 Revealing the emissions by Greencore, which are released as an indirect consumption of energy commodities, for example, purchase of grid electricity utilized in their operations
Scope 3 Emissions that are all other indirect emissions except electricity, this reporting seems to be relatively new, and the methodologies are yet emerging, which could allow for measurements in many other areas

Table 1: Set of protocols to an effective GHG disclosure

(Source: 6)

Thus, the respective company in its future reporting approach needs to disclose its GHG emissions as per each scope, although for the third scope, they can reveal limited data and information. Apart from this, the GHG protocols such as GHG Protocol Corporate Accounting and Reporting Standard (2004), GHG Protocol for Project Accounting, GHG Protocol PLC Accounting and Reporting Standard (2011), and many others are to thoroughly be followed while reporting their GHG emissions. Hence, following these protocols would keep the consistent smoothen, make the report clear, of good quality, and indulging only in facts and figures. For example, following the GHG Protocol Corporate Accounting and Reporting Standard, this company would get a standardized methodology, which would lead them to quantify and report their corporate GHG emissions and improve their corporate standard. Furthermore, applying Scope 3 as a methodology of reporting would complement and also build up their corporate standard, which would help in promoting additional consistency and completeness in the way Greencore Group Plc accounts for and reports for indirect emissions from its value chain activities. However, for applying Scope 3, it is suggested to this company that they would account for and then report all scope 1 emissions and all scope2 emissions. This only would let the corporate standard of Greencore giving them flexibility in whether and how for accounting for scope3 emissions.

The GHG protocols state that for the firms to offer a faithful, fair and true account of emissions generated then accounting and reporting need to be based on a set of quality principles such as relevance, completeness, accuracy, transparency, and consistency (9). Thus, these parameters of providing a faithful, true and fair account of GHG emissions need to thoroughly be followed in their accounting and reporting. For example, relevancy between the sources or activity they go through, which results in GHG emissions, however, completeness would decide whether the reporting done by Greencore Plc is unreported, partially reported or fully reported. In order to maintain transparency, escaping scrutiny needs to be avoided, where, Greencore Plc needs to adequately describe emission’s amount in their reporting. The company needs to give a reasonable level of assurance to its external stakeholders by indicating that the calculation with reporting process throughout their firm would likely be quite standardized. This company is recommended to maintain consistency and this could be achieved through the application of global integration with standardization of practices.

  1. Reference List

Are you in need of assignment help?

Are you a high school, college, or university student pursuing a diploma, bachelors, master’s, or Ph.D. degree? Sometimes, assignments and life can overwhelm you.

Are you busy and do not have time to handle your assignment? Are you scared that your paper will not make the grade? Do you have responsibilities that may hinder you from turning in your assignment on time? Are you tired and can barely handle your assignment? Are your grades inconsistent?

That is where we step in. Whichever your reason may is, it is valid! With our student assignment help service, you can submit all your assignment on time and score superb grades. You can get professional academic help from our service at affordable rates. We have a team of professional academic writers who can handle all your assignments.

Our academic writers are graduates with bachelor’s, masters, Ph.D., and doctorate degrees in various subjects. The minimum requirement to be an academic writer with our assignment help service is to have a college bachelors degree. When assigning your order, we match the paper subject with the writers area of specialization.

What subjects does your online assignment help service help with?

We offer student assignment help on various subjects. These include:

  • Nursing
  • Psychology
  • Sociology
  • Business
  • Statistics
  • Finance
  • Literature
  • Law
  • Finance
  • Computer science

Why should you use our assignment help service?

  • You get unique plagiarism-free papers
  • We ensure timely delivery of all assignments
  • Papers are of unmatchable quality
  • We can handle assignments of any deadline
  • We have a pool of skilled, experienced native English writers
  • The minimum requirement to be a writer with our company is to have a bachelors degree
  • Writers go through rigorous tests and mentorship
  • You get a subject-relevant academic writer
  • We ensure strict adherence to paper instructions
  • We can handle tackle bulk assignments
  • We charge fair and reasonable prices
  • We offer awesome discounts to our clients
  • Our customer support is available 24/7
  • You get superb grades consistently
  • We guarantee 100% privacy and confidentiality
  • We are 100% legit
  • Customer satisfaction is our core priority
  • You can communicate directly with the writer
  • Our quality assurance department ensures your papers quality is top-notch
  • We have secure payment methods

How does our student assignment help service work?

1. Place an order

You fill all the paper instructions in the order form. Make sure you include all helpful materials so that our academic writers can deliver a perfect paper. It will also help to avoid unnecessary revisions. At this point, you can attach files that are provided for the assignment. We usually insist a lot on the client uploading the grading rubric if it is available. The writers adhere to the highest level of the rubric to ensure that you get a perfect grade.

2. Pay for the order

Proceed to securely pay for the paper so that we can assign the paper to one of our expert academic writers. The paper subject is matched with the writers area of specialization.

3. Track the progress

You communicate with the writer and know about the progress of the paper. The client can ask the writer for drafts of the paper. The client can upload extra material and include additional instructions from the lecturer.

4. Download the paper

The paper is uploaded to your personal account and sent to your email. You also get a plagiarism report attached to your paper.

Get Professional Assignment Help Cheaply

Buy Custom Essay

Are you busy and do not have time to handle your assignment? Are you scared that your paper will not make the grade? Do you have responsibilities that may hinder you from turning in your assignment on time? Are you tired and can barely handle your assignment? Are your grades inconsistent?

Whichever your reason is, it is valid! You can get professional academic help from our service at affordable rates. We have a team of professional academic writers who can handle all your assignments.

Why Choose Our Academic Writing Service?

  • Plagiarism free papers
  • Timely delivery
  • Any deadline
  • Skilled, Experienced Native English Writers
  • Subject-relevant academic writer
  • Adherence to paper instructions
  • Ability to tackle bulk assignments
  • Reasonable prices
  • 24/7 Customer Support
  • Get superb grades consistently

Online Academic Help With Different Subjects


Students barely have time to read. We got you! Have your literature essay or book review written without having the hassle of reading the book. You can get your literature paper custom-written for you by our literature specialists.


Do you struggle with finance? No need to torture yourself if finance is not your cup of tea. You can order your finance paper from our academic writing service and get 100% original work from competent finance experts.

Computer science

Computer science is a tough subject. Fortunately, our computer science experts are up to the match. No need to stress and have sleepless nights. Our academic writers will tackle all your computer science assignments and deliver them on time. Let us handle all your python, java, ruby, JavaScript, php , C+ assignments!


While psychology may be an interesting subject, you may lack sufficient time to handle your assignments. Don’t despair; by using our academic writing service, you can be assured of perfect grades. Moreover, your grades will be consistent.


Engineering is quite a demanding subject. Students face a lot of pressure and barely have enough time to do what they love to do. Our academic writing service got you covered! Our engineering specialists follow the paper instructions and ensure timely delivery of the paper.


In the nursing course, you may have difficulties with literature reviews, annotated bibliographies, critical essays, and other assignments. Our nursing assignment writers will offer you professional nursing paper help at low prices.


Truth be told, sociology papers can be quite exhausting. Our academic writing service relieves you of fatigue, pressure, and stress. You can relax and have peace of mind as our academic writers handle your sociology assignment.


We take pride in having some of the best business writers in the industry. Our business writers have a lot of experience in the field. They are reliable, and you can be assured of a high-grade paper. They are able to handle business papers of any subject, length, deadline, and difficulty!


We boast of having some of the most experienced statistics experts in the industry. Our statistics experts have diverse skills, expertise, and knowledge to handle any kind of assignment. They have access to all kinds of software to get your assignment done.


Writing a law essay may prove to be an insurmountable obstacle, especially when you need to know the peculiarities of the legislative framework. Take advantage of our top-notch law specialists and get superb grades and 100% satisfaction.

What discipline/subjects do you deal in?

We have highlighted some of the most popular subjects we handle above. Those are just a tip of the iceberg. We deal in all academic disciplines since our writers are as diverse. They have been drawn from across all disciplines, and orders are assigned to those writers believed to be the best in the field. In a nutshell, there is no task we cannot handle; all you need to do is place your order with us. As long as your instructions are clear, just trust we shall deliver irrespective of the discipline.

Are your writers competent enough to handle my paper?

Our essay writers are graduates with bachelor's, masters, Ph.D., and doctorate degrees in various subjects. The minimum requirement to be an essay writer with our essay writing service is to have a college degree. All our academic writers have a minimum of two years of academic writing. We have a stringent recruitment process to ensure that we get only the most competent essay writers in the industry. We also ensure that the writers are handsomely compensated for their value. The majority of our writers are native English speakers. As such, the fluency of language and grammar is impeccable.

What if I don’t like the paper?

There is a very low likelihood that you won’t like the paper.

Reasons being:

  • When assigning your order, we match the paper’s discipline with the writer’s field/specialization. Since all our writers are graduates, we match the paper’s subject with the field the writer studied. For instance, if it’s a nursing paper, only a nursing graduate and writer will handle it. Furthermore, all our writers have academic writing experience and top-notch research skills.
  • We have a quality assurance that reviews the paper before it gets to you. As such, we ensure that you get a paper that meets the required standard and will most definitely make the grade.

In the event that you don’t like your paper:

  • The writer will revise the paper up to your pleasing. You have unlimited revisions. You simply need to highlight what specifically you don’t like about the paper, and the writer will make the amendments. The paper will be revised until you are satisfied. Revisions are free of charge
  • We will have a different writer write the paper from scratch.
  • Last resort, if the above does not work, we will refund your money.

Will the professor find out I didn’t write the paper myself?

Not at all. All papers are written from scratch. There is no way your tutor or instructor will realize that you did not write the paper yourself. In fact, we recommend using our assignment help services for consistent results.

What if the paper is plagiarized?

We check all papers for plagiarism before we submit them. We use powerful plagiarism checking software such as SafeAssign, LopesWrite, and Turnitin. We also upload the plagiarism report so that you can review it. We understand that plagiarism is academic suicide. We would not take the risk of submitting plagiarized work and jeopardize your academic journey. Furthermore, we do not sell or use prewritten papers, and each paper is written from scratch.

When will I get my paper?

You determine when you get the paper by setting the deadline when placing the order. All papers are delivered within the deadline. We are well aware that we operate in a time-sensitive industry. As such, we have laid out strategies to ensure that the client receives the paper on time and they never miss the deadline. We understand that papers that are submitted late have some points deducted. We do not want you to miss any points due to late submission. We work on beating deadlines by huge margins in order to ensure that you have ample time to review the paper before you submit it.

Will anyone find out that I used your services?

We have a privacy and confidentiality policy that guides our work. We NEVER share any customer information with third parties. Noone will ever know that you used our assignment help services. It’s only between you and us. We are bound by our policies to protect the customer’s identity and information. All your information, such as your names, phone number, email, order information, and so on, are protected. We have robust security systems that ensure that your data is protected. Hacking our systems is close to impossible, and it has never happened.

How our Assignment  Help Service Works

1.      Place an order

You fill all the paper instructions in the order form. Make sure you include all the helpful materials so that our academic writers can deliver the perfect paper. It will also help to eliminate unnecessary revisions.

2.      Pay for the order

Proceed to pay for the paper so that it can be assigned to one of our expert academic writers. The paper subject is matched with the writer’s area of specialization.

3.      Track the progress

You communicate with the writer and know about the progress of the paper. The client can ask the writer for drafts of the paper. The client can upload extra material and include additional instructions from the lecturer. Receive a paper.

4.      Download the paper

The paper is sent to your email and uploaded to your personal account. You also get a plagiarism report attached to your paper.

smile and order essaysmile and order essay PLACE THIS ORDER OR A SIMILAR ORDER WITH US TODAY AND GET A PERFECT SCORE!!!

order custom essay paper

Place your order
(550 words)

Approximate price: $22

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
The price is based on these factors:
Academic level
Number of pages
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more
error: Content is protected !!
Open chat
Need assignment help? You can contact our live agent via WhatsApp using +1 718 717 2861

Feel free to ask questions, clarifications, or discounts available when placing an order.
  +1 718 717 2861           + 44 161 818 7126           [email protected]
  +1 718 717 2861         [email protected]