Section 5 – Circular economy and waste

Please select ‘Yes’ or ‘No’ as appropriate.

This question is optional for all organisations that see it. Waste reporting is not mandatory for organisations without buildings. This question is here for those organisations who would like to report this data.

You will only see this question if you select ‘We do not use a premises’ in 1.4.

If you select ‘Yes’, 5.1 will be shown.

Reason for question

Some organisations do not regularly use a building but may hire spaces for one-off events. This question gives these organisations the opportunity to collect and report waste data.

Please state the amount, units and method used to measure for each waste stream for which you have data.

We are asking for waste data from each waste category that your organisation has used in the reporting period. You should enter the value for each source in the box provided. If you have no waste for a source, please enter 0 in the text box.

The sources we ask for are:

• Residual waste – landfill
• Residual waste – energy from waste
• Dry mixed recycling
• Food waste
• Waste electricals and electronics

Options available for units:

• Bin bags
• Kilograms
• Litres

Options available for the method:

• Data from contractor
• Self-monitoring
• Estimate

If able, please use bills or information from your waste contractor to answer this question. If you are a tenant, work with your landlord to get your proportion of waste data. If you are unable to access this information, estimate the waste produced by your organisation based on a few sample weeks throughout the reporting year.

When you enter any numerical data for a given waste stream, space to add the units and method used will appear. If you don’t add any data in this question, you will be shown 5.1a.

Reason for question

Measuring and monitoring all your sources of emissions is the first step to understanding and managing them. This question requires you to do just that so that you have the relevant data required to inform your carbon management plan. Emissions from waste are classed as Scope 3 emissions under the Greenhouse Gas Protocol.

Understand more about emissions classification.

We ask for units to ensure we transform your reported amounts into emissions using the correct methodology. We ask for an idea of the accuracy so that we can establish how organisations are measuring their waste and we can tailor or feedback and future guidance accordingly.

Calculation methodology

Once we receive these figures, we will multiply them by the UK government emissions factor for the source and unit that you have provided for 2025/26 to get the kgCO2e value.

Supporting resources

Carbon management planning tool
Understanding the sources of emissions
Culture for Climate Scotland’s guide to preventing, reducing and recycling waste

Please explain why you are unable to provide this data.

Give a brief explanation of why you are unable to provide waste data and what actions you are taking to ensure you can report this next year.

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

You will be shown this question if you have not entered any values in 5.1.

Reason for question

We encourage all organisations to report waste data, even if it is an estimate. Therefore, if an organisation is unable to provide this information, we would like to understand what we can do to enable them to provide this data next year.

If you have anything else you wish to mention, please write it in the text box.

Reason for question

This gives you space to explain any figures provided above or to add any additional information you think is required.

Supply chain or “procurement” emissions come from the goods and services your organisation buys – from office supplies and catering to professional services and finances. Reporting supply chain emissions is not mandatory.

Options available:

• Yes
• No, but we have an awareness of these emissions
• No and we have no awareness of these emissions

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

If you select ‘Yes’, 5.2a and 5.2b will be shown.

If you select ‘No, but we have an awareness of these emissions’. 5.2c will be shown.

If you select ‘No, and we have no awareness of these emissions’, further guidance will be signposted.

This question will not be shown for organisations with less than five FTE staff to reduce the reporting burden.

Reason for question

This question asks about awareness so we can understand the knowledge that is already present in the sector.

Supporting resources

Circular Arts Network
Arts Resource Management Scotland
Re-set Scenery
Theatre Green Book materials inventory 
Report into shared storage and asset management systems in Scotland’s cultural sector

This is space for you to provide any emissions data from your supply chain. Please report the figures in kgCO2e. Adding the data here ensures that it is included in you total carbon footprint.

You will see this question if you select ‘Yes’ in 5.2.

Reason for question

If you are measuring supply chain emissions, including them in your overall footprint will give you a better idea of your overall impact so you can take the most worthwhile action.

This is space for you to provide details about the emissions data from your supply chain reported in 5.2a. Please explain what supply chain categories these emissions cover and how you calculated them. There is also space to add any further information about your supply chain/procurement emissions if you have any further information.

You will see this question if you select ‘Yes’ in 5.2.

Reason for question

This helps us understand what is being covered in these emissions so we can provide support for your organisation and the rest of the sector to reduce emissions from procurement.

This is space for you to explain your current understanding of the emissions from your supply chain. Please answer in as much detail as you can.

You will see this question if you select ‘No, but we have an awareness of these emissions’ in 5.2.

Reason for question

If you have an awareness of your supply chain emissions, we want to know what this awareness is so we can understand the knowledge that is already present in the sector.

Supporting resources

Circular Arts Network
Arts Resource Management Scotland
Re-set Scenery
Theatre Green Book materials inventory 
Report into shared storage and asset management systems in Scotland’s cultural sector

Please provide an estimate for the percentage of materials and equipment your organisation purchased that had been used before you acquired them, be that through renting/hiring or a re-use scheme.

Reason for question

Acquiring second-hand materials and equipment reduces the consumption of virgin resources and increases the lifetime of products, both of which contribute to lower emissions and less environmental degradation.

We ask this question to encourage you to think about the source of your materials and equipment and to engage with the circular economy.

Supporting resources

Circular Arts Network
Arts Resource Management Scotland
Re-set Scenery
Theatre Green Book materials inventory 
Report into shared storage and asset management systems in Scotland’s cultural sector

Please provide an estimate for the percentage of materials and equipment that your organisation no longer needed that were sent on to be recycled or re-used in some way.

Reason for question

Recycling or re-using materials and equipment reduces the consumption of virgin resources and increases the lifetime of products, both of which contribute to lower emissions and less environmental degradation. We ask this question to encourage you to think about the source of your materials and equipment and to engage with the circular economy.

Supporting resources

Circular Arts Network
Arts Resource Management Scotland
Re-set Scenery
Theatre Green Book materials inventory 
Report into shared storage and asset management systems in Scotland’s cultural sector