Section 9 – Residual emissions

In their definition of net zero, The Science Based Targets Initiative (SBTi) estimate that most organisations will need to reduce their emissions by 90% to work towards net zero whilst limiting global temperature rise to 1.5°C. This remaining 10% falls into what we call residual emissions. These are the emissions that remain once all feasible measures have been implemented. While working to better understand and rapidly reduce organisational emissions must be the priority, we also need to think about long-term planning for addressing these residual emissions. Please use this section to report any plans or thinking your organisation have done around this.

Taken from Creative Scotland’s Environmental Sustainability Funding Criteria:

“The Scottish Government do not consider the offsetting of emissions as a replacement
for emission reductions and that ‘carbon credits’ should only be purchased after
actions have been taken to reduce emissions to as close to zero as possible. They have
also been clear that public bodies, including Creative Scotland should consider if the
purchase of offsets is the best use of public funds and if any offsetting is carried out,
natural sequestration projects within Scotland should be prioritised. This means a move
from offsetting to ‘insetting’.”

Please refer to Creative Scotland’s guidance for offsetting and insetting before taking any action.

9.1. Do you have a plan to reduce your organisation's residual emissions?

Answer ‘Yes’ or ‘No’ as appropriate.

This is a mandatory question for all organisations that it is shown to.

If you select ‘Yes’ in this question, you will be shown 9.1a and 9.1b.

Reason for question

We are interested to know whether organisations have started thinking about their residual emissions and if they are putting plans in place. This will allow us to support and offer relevant guidance.

Supporting resources

World Economic Forum: Carbon insetting vs carbon offsetting
Carbon Literacy Project: Carbon insetting vs carbon offsetting
Creative Scotland’s guidance for offsetting and insetting

9.1a. What do you plan to do with these residual emissions?

Options available:

Inset
Offset
Unsure

Please select one of the options to indicate how you plan to deal with your residual emissions.

Definitions of insetting and offsetting are as follows:

Offsetting – the removal of carbon dioxide from the atmosphere to counter the greenhouse gases that you have put into it.
Insetting – the removal of carbon dioxide from the atmosphere through measures specifically within your organisation’s operational boundary to counter the greenhouse gases that you have put into it. Measures should be on your organisation’s own landholdings or, by agreement, on the wider public estate