Sustainability

The BBC monitors and reports emissions using the Greenhouse Gas Protocol’s Corporate Standard. We consolidate using an operational control boundary applicable to the BBC Group, which includes international operations and subsidiaries. Emissions are consolidated and reported at the BBC Group level for the period 01 April 2025 to 31 March 2026. Emissions from joint ventures are calculated on an equity share basis.

The BBC’s greenhouse gas inventory includes emissions generating activities associated with our operations and activities within our value chain. The BBC follows the Greenhouse Gas Protocol’s Corporate Standard guidance and divide activities into Scope 1, Scope 2 and Scope 3 emissions sources.

In order to calculate reported emissions, the BBC combines activity data with relevant emission factors to produce tonnes of carbon equivalent value (tCO2e). Emission factors are primarily sourced from the UK Government, via the Department of Energy Security and Net Zero (DESNZ) and the International Energy Association (IEA). Where possible, primary activity data is used to calculate emissions, which is typical for Scope 1 and 2 emissions categories. For Scope 3, we review available data to determine the most accurate approach available in the reporting year.

Activity data is drawn from a range of relevant sources, including: metered, or invoiced, energy consumption, litres of fuel consumed, type of vehicle and distance travelled, the nature and volume of waste, and financial expenditure and income. We prioritise the use of actual data but will estimate emissions where data is unavailable. If an estimate is required, we will use historical data or will create a benchmark, if no historical data is available.

Benchmarks can be created using similar sites, floor area and headcount. For independent productions, we introduced genre-level benchmarks in 2025/26, which use aggregate primary activity data submitted to BAFTA Albert. Common estimates include small international sites, fuel expense claims, or where we lack visibility of activities due to third-party control.

Some emissions categories are either wholly estimated or use financial activity data that may not directly reflect emissions from the product or service provided to the BBC. Employee commuting is estimated based on 2021 UK Census Data, international data on commuting patterns, and a third-party homeworking methodology. Emissions from purchased goods and services represent the most significant part of our disclosure but are primarily estimated based on expenditure per supplier, which is converted via Exiobase factors. We are increasingly improving data quality through active engagement with suppliers, and will use supplier specific factors, where possible.

Base year recalculation and prior period restatement

In 2025/26, we have recalculated and restated our base year emissions from 2019/20 and from 2024/25. In line with our recalculation policy, we have made a number of improvements to data quality and reclassified certain emissions generating activities. Adjustments focus on independent production, transmission and franchises and licences. In addition, we have also taken the opportunity introduce additional methodology improvements which would not have otherwise triggered our base year recalculation policy. Other data quality improvements relate to cloud computing and postal services.

See our 2026 Basis of Reporting disclosure for further information, available on our website.