Section 8 – Emissions reduction planning

Options available:

• Electricity
• Gas
• Other energy
• Water
• Waste
• Flights
• Travel (excluding flights)
• Digital
• Procurement
• Freight
• Overnight stays
• Other

Using the figures in Section 7, select the option from which most of your emissions come from the dropdown menu.

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

Reason for question

This question is here to ensure you are actively aware of the greatest source of emissions for your organisation. By placing it at the beginning of the carbon management section, it encourages you to focus your actions in 8.4 on your largest source(s) of emissions.

Please answer ‘Yes’ or ‘No’ as to whether your organisation has set a net-zero target year.

Net zero, as defined in the Science Based Targets initiative (SBTi)’s Net-Zero Standard, means the reduction of emissions to limit global temperature increase to 1.5⁰C.

The main focus should be on this rapid reduction of emissions, however when no further emissions can be reduced, it may be appropriate to balance the residual emissions through accredited programmes within Scotland such as those verified by the Woodland Carbon Code, the Peatland Code, other such government backed codes.

Creative Scotland set out in their Climate Emergency and Sustainability Plan that they expect the Scottish cultural sector to be net zero in line with the Scottish Government 2045 target.

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

If you select ‘Yes’ in this question, 8.2a will be shown.

Reason for question

By 2045, Scotland aims to be at net zero, and within that the City of Edinburgh Council and Glasgow City Council aim to be at net zero by 2030. Setting your own organisational target gives you a long-term goal and puts you in line with the national approach.

We want to understand how many organisations have set this kind of target so we can tailor our guidance and feedback.

Please write the year by which your organisation aims to be net zero. Note that Scotland aims to be net zero by 2045, the City of Edinburgh Council and Glasgow City Council aim to be at net zero by 2030. We expect most organisations will be aiming for 2030 or 2045.

You will see this question if you select ‘Yes’ in 8.2.

Reason for question

If you have set a target, we would like to know when that target is for so that we can assess the sector’s readiness for net zero compared to local and national targets.

Provide details of your organisation’s progress in delivering the actions to reduce emissions in the past year. If you reported last year, please refer to the actions proposed in your carbon management plan.

Please use this space to talk about any key achievements and milestones but also any barriers or difficulties you faced.

This question should be used to report what has already happened and questions 8.4 onward should be used for future actions.

Reason for question

Reducing emissions is one of the main ways you can reduce your organisation’s environmental impact. It is the reason that we have asked you to report data in the first half of this survey. The data is meant to inform action.

Understanding the actions that you are already taking will give you the opportunity to reflect on your work and celebrate success, but also to let us know about the barriers faced so we can provide support. We will be able to build in your current actions to our feedback to ensure it is relevant and useful.

Please answer ‘Yes’ or ‘No’ as to whether your organisation has a carbon management or emission reduction plan in place.

As part of your reporting, you are required to provide information on the steps that your organisation is taking to reduce its emissions. If you can do this, please select Yes and fill out the questions that appear. If you need support with this, please read the guidance on our website or get in touch.

If you select ‘Yes’ in this question, 8.4a, 8.4b and 8.5 will be shown.

Reason for question

Measuring and monitoring current emissions is the first step. Once you have these figures, you can use them to plan reductions for the coming years; this section is essentially why we do environmental reporting.

We want to understand the actions you are planning to implement to reduce your organisation’s emissions so we can provide support and feedback to help you deliver them.

Supporting resources

Carbon management planning tool
Carbon management planning guidance
Zero Waste Scotland’s guidance on setting targets

This is where you write the contents of your carbon management plan, broken down by year. For organisations with less that five tonnes of total emissions, the answer space will show as one box for all three years rather than being split into three.

Please include all information that you think is relevant so that we can fully assess your plan and can provide relevant feedback.

Please provide emission savings related to these actions in 8.5a or 8.5b.

If you have any actions focusing on influence outside your organisation (such as programming, advocacy, and audience impacts), adaptation, circular economy or biodiversity please write these in the following sections.

Please write your answers in the three text box provided. There is a 1000 character limit per text box.

You will see this question if you select ‘Yes’ in 8.4.

Reason for question

Measuring and monitoring current emissions is the first step. Once you have these figures, you can use them to plan reductions for the coming years; this question is essentially why we do environmental reporting.

We want to understand the actions you are planning to implement to reduce your organisation’s emissions so we can provide support and feedback to help you deliver them.

Breaking down large actions into smaller year-on-year actions/tasks makes them more achievable. It is also easier for you to hold yourself accountable across a shorter timeframe.

This also gives us a better understanding of your delivery plan so we can offer more tailored support and feedback.

We ask for information from 2026/27, 2027/28 and 2028/29 because we want to focus on actions being done now and in the immediate future.

A long-term plan is also useful, but we won’t be asking for its details here.

Supporting resources

Carbon management planning tool
Carbon management planning guidance
Zero Waste Scotland’s guidance on setting targets

Climate justice is a term that describes how we must respond to the fact that the impacts of and responsibility for climate change are highly unequal. Those who are worst affected by climate change are the poorer and more disadvantaged. These are generally those who have contributed least to the greenhouse gas emissions that cause it. In Scotland this often includes working class people, disabled people, ethnic minorities and others.

Here, we are looking for an understanding of climate justice issues and how the actions you have proposed in your carbon management plan consider the impact on marginalised groups. How do your actions work towards a better world, not only for the planet, but people too?

Please write your answer in the text box provided. There is a 1000 character limit on this field.

You will see this question if you select ‘Yes’ in 8.4.

Reason for question

Culture for Climate Scotland believes that climate justice is a fundamental part of the transformation required as we head towards a net-zero Scotland. Therefore, we are looking to ensure that it is embedded in all actions that are delivered.

Please read the guidance linked below to inform your response.

Supporting resources

Culture for Climate Scotland’s guide to climate justice for cultural organisations
Culture for Climate Scotland’s guide to climate justice for artists and collaborators

Options available:

• Emission reduction each year
• Total carbon footprint each year
• We are unable to estimate our emissions reductions

Please select your preferred method of reporting your emissions savings.

You will see this question if you select ‘Yes’ in 8.4.

This question will not be shown for organisations reporting less than 5 tonnes of total emissions.

If you select ‘Emission reduction each year’ in this question, 8.5a will be shown. If you select ‘Total carbon footprint each year’ in this question, 8.5b will be shown.

Reason for question

Estimating the emissions reduction that your organisation’s actions provide is a good way to determine whether the action is impactful or just performative. However, we have received feedback that reporting an estimate of the total emissions each year rather than an emissions reduction would be easier for some organisations. Therefore, this year, we are offering you the option so you can report in the way that is most useful for your organisation.

Supporting resources

Carbon management planning tool

Please enter a single figure in kgCO2e each year for the estimated total emissions savings from the actions you outlined in that year’s description in 8.4a. Please use our carbon calculator tools and your own research to estimate this figure. Note that offsets should not be part of this figure.

The values should follow on from one another and be non-cumulative. As an example:

Organisation A has a total footprint of 10,000 kgCO2e in 2025/26. They are proposing actions that will reduce their footprint by 2000 kgCO2e in 2026/27 that will bring their annual footprint down to 8000 kgCO2e. Then they are proposing actions that will reduce their footprint by a further 1000 kgCO2e in 2027/28 that will bring their annual footprint down to 7000 kgCO2e. Finally, they are proposing actions that will reduce their footprint by a further 2500 kgCO2e in 2028/29 that will bring their annual footprint down to 4500 kgCO2e.
They will input 2000, 1000 and 2500 respectively in their answer to this question.

You will see this question if you select ‘Emission reduction each year’ in 8.5.

This question will not be shown for organisations reporting less than 5 tonnes of total emissions.

Reason for question

Estimating the emissions reduction that your organisation’s actions provide is a good way to determine whether the action has impact or is just performative.

We will use this figure to help project your organisation’s future emissions against net-zero trajectories.

This will give you an insight into how ambitious these targets are and whether your organisation is on track to meet its net-zero target.

Supporting resources

Carbon management planning tool
Quick carbon calculator

Please enter a single figure in kgCO2e each year for the estimated total carbon footprint as a result of the actions you outlined in that year’s description in 8.4a. Please use our carbon calculator tools and your own research to estimate this figure. Note that offsets should not be part of this figure.

The values might be higher or lower than the year before but should be based on the total footprint from you emissions reporting this year as a starting point. As an example:

Organisation A runs a biennial festival and 2025/26 was a festival year. Their reported emissions in 2025/26 are 10,000 kgCO2e. 2026/27 will be a non-festival year and they are planning to implement further emission reductions so they estimate their total footprint to be 4000 kgCO2e in 2026/27. 2027/28 is a festival year again but they plan to have worked to reduce the impact of the festival so estimate this year’s footprint to be 8000 kgCO2e. And finally, 2028/29 will be a non-festival year with additional emission savings planned so they estimate 3500 kgCO2e.
They will input 4000, 8000 and 3500 respectively in their answer to this question.

You will see this question if you select ‘Total carbon footprint each year’ in 8.5.

This question will not be shown for organisations reporting less than 5 tonnes of total emissions.

Reason for question

Estimating the emissions reduction that your organisation’s actions provide is a good way to determine whether the action has impact or is just performative.

We will use this figure to help project your organisation’s future emissions against net-zero trajectories.

This will give you an insight into how ambitious these targets are and whether your organisation is on track to meet its net-zero target.

Supporting resources

Carbon management planning tool
Quick carbon calculator

This answer will be calculated automatically. It will be your organisation’s total carbon footprint in Section 7 minus you answer to 8.5a or 8.5b.

Reason for question

This answer will provide you with an understanding of the full impact of the proposed actions on your organisation’s footprint.

If your organisation has a carbon budget, you will be able to compare this figure with where you intend to be by 2028/29.