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Kuberno Limited's Climate Report

Submitted on 2025-03-25

Introduction *

1.1 Reporting year*

2023

1.1.1 Reporting period*

from 1.2023 to 12.2023

1.2 Describe your business activities*

IT software solution provider

1.4 Number of employees in the reporting year*

19

1.4.1 Full-time equivalent (FTE) or headcounts*

Full-time equivalent

1.5 Let us know if your company is a parent company or subsidiary*

Parent company

Commitment and Targets *

2.1 Net zero target year*

2035

2.1.1 Base year*

2022

2.2 Near-term target*

100% of absolute scope 1 emission reduction from my base year by 2032

100% of absolute scope 2 emission reduction from my base year by 2032

50% of absolute scope 3 emission reduction from my base year by 2032

2.3 Provide any additional comments or context on your net zero and near term targets.*

We have included 100% target for Scope 1 as Scope 1 it will become not applicable due to the nature of our business. Additionally, we have included 100% Scope 2 target as we aim not to be dependent on any business premises through to 2035. Scope 3: Our emissions targets will therefore solely concentrate into Scope 3 emissions; due to the projected global growth of our business we expect incremental increase of emissions in this area before a substantial drop - we are still putting processes in place that should at least maintain the current carbon intensity per employee. Our business is forecasted to grow significantly in the coming years, and we expect therefore that our total carbon emission will follow an up trajectory as we are grow.

Own Emissions *

3.1 To reduce emissions in line with my commitment, my company has a plan and is taking action*

Yes

Energy consumption

3.2 Total energy consumption*

1960 kwh

3.3 Renewable energy*

0 kwh

Scope 1 emissions

3.4 Scope 1 emissions*

0 metric tons CO2e

Scope 2 emissions

3.5 Location based scope 2 emissions*

405.818 metric tons CO2e

3.6 Market based scope 2 emissions*

0 metric tons CO2e

3.7 Describe your plans and actions taken to reduce scope 1 & 2 emissions.*

In 2023, we rented a small office space within a shared office building. The Scope 2 emissions were calculated based on the average electricity usage of the space, irrespective of employee presence. As of now, we no longer rent this office space and have returned to a fully remote working arrangement and Scope 1 and 2 will no longer apply.

3.8 Describe the calculation methodology and comment on the data accuracy, including any tools/methods used to calculate.*

We have used GHG Protocol scope guidance and Equipoise SMECH Advanced Business Carbon Calculator. The information is accurate to the best of our knowledge and understanding.

Value Chain Emissions (optional)

Scope 3 emissions

4.1 Have you measured any of your scope 3 emissions?*

Yes

4.1.1 Total scope 3 emissions*

25.9368 metric tons CO2e

Supply chain related - upstream emissions

Customer related - downstream emissions

4.1.17 Do you have a plan and are taking action to reduce emissions from your value chain?*

Yes

As part of our commitment to sustainability and operational efficiency, we have decided to no longer rent an office space. Consequently, employee commuting will no longer be required, significantly reducing our carbon footprint. Previously, the average carbon emissions for commuting were approximately 11.84 kg CO₂ per return journey. With 10 employees commuting on average once a week, this amounted to 6.1568 metric tons of CO₂ annually. By transitioning to home working, we eliminate these emissions. On average, home workers in the UK produce around 4.5 metric tons of CO₂ annually per household, which is a substantial reduction compared to the combined commuting emissions.

4.2 Have you asked any of your suppliers to set a net zero target (either voluntarily or as a requirement)?*

No

4.2.1 What percentage of your suppliers have you asked?*

-

4.3 Have you communicated your commitment and actions to any of your customers?*

Yes

4.4 Describe the calculation methodology and comment on the data accuracy and any tools used to calculate your scope 3 emissions.*

The information is accurate to the best of our knowledge and understanding. We have used Equipoise SMECH Advanced Business Carbon Calculator. For working from home emissions we used carbon Charter, Heatable and Circular Economy information. For business travel we used our third party travel operator\\\'s calculations.

Climate Solutions (optional)

5.1 Do you classify any of your existing goods and/or services as a climate solution?*

No

5.2 What percentage of your total revenue comes from sales of climate solutions?*

-

5.3 Provide descriptions/names of your climate solutions:*

-

5.4 Methodology used to assess these as climate solutions, and third party which has validated the assessment, if any:*

-

Management, Strategy and Climate Risk (optional)

6.1 What governance processes do you have in place for your climate strategy? Choose as many as are applicable.*

Governance process in place

6.1 Explain*

-

6.1.1 Please describe their position and responsibility.*

-

6.1.2 Is this person (or another at executive and board level) also responsible for climate risk?*

-

6.2 Have you started to identify and assess your companies climate risks and opportunities?*

No - we plan to in the next 1-5 years

6.2.1 Where are the climate risks you've identified?*

-

6.2.1 Explain*

-

6.2.2 How are you managing these climate risks? Choose as many as are applicable.*

6.2.2 Explain*

-

6.2.3 Provide any additional comments or context on your climate risks:*

-

6.3 Have you integrated climate and/or nature into your company mission statement or shareholder agreements? If yes, describe how.*

No

-

6.4 Have you taken actions this year outside of your emissions to accelerate climate progress?*

Yes

We no longer rent an office, eliminating commuting needs. Additionally, we now use a third-party travel operator to measure our value chain emissions and prioritise the most sustainable journeys.

Results, Challenges and Outlook *

7.1 Provide any additional comments or context on your annual results and progress from previous years.*

Due to the nature of our business, we anticipated that our emissions might have to temporarily increase before decreasing. Additionally, we rented an office for the reporting year to facilitate more collaborative working, but most employees did not commute as expected, so we no longer rent this office. Our value chain emissions have decreased compared to the previous reporting year, primarily due to reduced business travel. We now use a third-party travel agent who measures our emissions and prioritises more sustainable journeys. Furthermore, we have not undertaken as many long-haul flights as initially anticipated. We expect this downward trend to continue.

7.2 Do you face any key challenges in reducing emissions?*

Reducing scope 3 emissions, Balancing emission reductions with business growth

Specify other challenges*

-

7.3 Has there been any third party validation of the data submitted in this report?*

Yes

We used Equipoise SMECH Advanced Business Carbon Calculator, GHG conversation spreadsheet and TravelPerk carbon emissions reporting.

Kuberno Limited's Climate Report

Kuberno Limited's Climate Report - 2023

Introduction *

1.1 Reporting year*

2023

1.1.1 Reporting period*

from 1.2023 to 12.2023

1.2 Describe your business activities*

IT software solution provider

1.4 Number of employees in the reporting year*

19

1.4.1 Full-time equivalent (FTE) or headcounts*

Full-time equivalent

1.5 Let us know if your company is a parent company or subsidiary*

Parent company

Commitment and Targets *

2.1 Net zero target year*

2035

2.1.1 Base year*

2022

2.2 Near-term target*

100% of absolute scope 1 emission reduction from my base year by 2032

100% of absolute scope 2 emission reduction from my base year by 2032

50% of absolute scope 3 emission reduction from my base year by 2032

2.3 Provide any additional comments or context on your net zero and near term targets.*

We have included 100% target for Scope 1 as Scope 1 it will become not applicable due to the nature of our business. Additionally, we have included 100% Scope 2 target as we aim not to be dependent on any business premises through to 2035. Scope 3: Our emissions targets will therefore solely concentrate into Scope 3 emissions; due to the projected global growth of our business we expect incremental increase of emissions in this area before a substantial drop - we are still putting processes in place that should at least maintain the current carbon intensity per employee. Our business is forecasted to grow significantly in the coming years, and we expect therefore that our total carbon emission will follow an up trajectory as we are grow.

Own Emissions *

3.1 To reduce emissions in line with my commitment, my company has a plan and is taking action*

Yes

Energy consumption

3.2 Total energy consumption*

1960 kwh

3.3 Renewable energy*

0 kwh

Scope 1 emissions

3.4 Scope 1 emissions*

0 metric tons CO2e

Scope 2 emissions

3.5 Location based scope 2 emissions*

405.818 metric tons CO2e

3.6 Market based scope 2 emissions*

0 metric tons CO2e

3.7 Describe your plans and actions taken to reduce scope 1 & 2 emissions.*

In 2023, we rented a small office space within a shared office building. The Scope 2 emissions were calculated based on the average electricity usage of the space, irrespective of employee presence. As of now, we no longer rent this office space and have returned to a fully remote working arrangement and Scope 1 and 2 will no longer apply.

3.8 Describe the calculation methodology and comment on the data accuracy, including any tools/methods used to calculate.*

We have used GHG Protocol scope guidance and Equipoise SMECH Advanced Business Carbon Calculator. The information is accurate to the best of our knowledge and understanding.

Value Chain Emissions (optional) *

Scope 3 emissions

4.1 Have you measured any of your scope 3 emissions?*

Yes

4.1.1 Total scope 3 emissions*

25.9368 metric tons CO2e

Supply chain related - upstream emissions

Customer related - downstream emissions

4.1.17 Do you have a plan and are taking action to reduce emissions from your value chain?*

Yes

As part of our commitment to sustainability and operational efficiency, we have decided to no longer rent an office space. Consequently, employee commuting will no longer be required, significantly reducing our carbon footprint. Previously, the average carbon emissions for commuting were approximately 11.84 kg CO₂ per return journey. With 10 employees commuting on average once a week, this amounted to 6.1568 metric tons of CO₂ annually. By transitioning to home working, we eliminate these emissions. On average, home workers in the UK produce around 4.5 metric tons of CO₂ annually per household, which is a substantial reduction compared to the combined commuting emissions.

4.2 Have you asked any of your suppliers to set a net zero target (either voluntarily or as a requirement)?*

No

4.2.1 What percentage of your suppliers have you asked?*

-

4.3 Have you communicated your commitment and actions to any of your customers?*

Yes

4.4 Describe the calculation methodology and comment on the data accuracy and any tools used to calculate your scope 3 emissions.*

The information is accurate to the best of our knowledge and understanding. We have used Equipoise SMECH Advanced Business Carbon Calculator. For working from home emissions we used carbon Charter, Heatable and Circular Economy information. For business travel we used our third party travel operator\\\'s calculations.

Climate Solutions (optional) *

5.1 Do you classify any of your existing goods and/or services as a climate solution?*

No

5.2 What percentage of your total revenue comes from sales of climate solutions?*

-

5.3 Provide descriptions/names of your climate solutions:*

-

5.4 Methodology used to assess these as climate solutions, and third party which has validated the assessment, if any:*

-

Management, Strategy and Climate Risk (optional) *

6.1 What governance processes do you have in place for your climate strategy? Choose as many as are applicable.*

Governance process in place

6.1 Explain*

-

6.1.1 Please describe their position and responsibility.*

-

6.1.2 Is this person (or another at executive and board level) also responsible for climate risk?*

-

6.2 Have you started to identify and assess your companies climate risks and opportunities?*

No - we plan to in the next 1-5 years

6.2.1 Where are the climate risks you've identified?*

-

6.2.1 Explain*

-

6.2.2 How are you managing these climate risks? Choose as many as are applicable.*

6.2.2 Explain*

-

6.2.3 Provide any additional comments or context on your climate risks:*

-

6.3 Have you integrated climate and/or nature into your company mission statement or shareholder agreements? If yes, describe how.*

No

-

6.4 Have you taken actions this year outside of your emissions to accelerate climate progress?*

Yes

We no longer rent an office, eliminating commuting needs. Additionally, we now use a third-party travel operator to measure our value chain emissions and prioritise the most sustainable journeys.

Results, Challenges and Outlook *

7.1 Provide any additional comments or context on your annual results and progress from previous years.*

Due to the nature of our business, we anticipated that our emissions might have to temporarily increase before decreasing. Additionally, we rented an office for the reporting year to facilitate more collaborative working, but most employees did not commute as expected, so we no longer rent this office. Our value chain emissions have decreased compared to the previous reporting year, primarily due to reduced business travel. We now use a third-party travel agent who measures our emissions and prioritises more sustainable journeys. Furthermore, we have not undertaken as many long-haul flights as initially anticipated. We expect this downward trend to continue.

7.2 Do you face any key challenges in reducing emissions?*

Reducing scope 3 emissions, Balancing emission reductions with business growth

Specify other challenges*

-

7.3 Has there been any third party validation of the data submitted in this report?*

Yes

We used Equipoise SMECH Advanced Business Carbon Calculator, GHG conversation spreadsheet and TravelPerk carbon emissions reporting.

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