Zero Carbon Operations (ZCO) Plan

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Zero Carbon Operations (ZCO) Plan Our commitment to making a positive impact on the planet September 2021


Executive Summary INTRODUCTION

Since its founding in 2008, Integral Group's focus has always been on providing Deep Green solutions to accelerate innovation in the building industry. Today, the firm has a network of expertise spread around the globe and is renowned as a leader in sustainable design. Integral Group offers engineering and sustainability consulting services embedded with a series of Environmental & Social Governance (ESG) solutions. Our services address all stages of the project lifecycle, including buildings and infrastructure, with a common goal to positively influence the health of the planet and its occupants. This global knowledge puts Integral Group in a unique position to publish the steps we will take to achieve our Zero Carbon goals in this Implementation Plan, referred to as our "Zero Carbon Operations (ZCO) Plan." This Plan forms part of our long-term business strategy and is part of our participation in the WorldGBC's Net Zero Carbon Buildings (NZCB) Commitment, signed in 2018.

PURPOSE

The purpose of the ZCO Plan is to hold our firm publicly accountable for making progress on our Zero Carbon commitments. We hope our transparency demonstrates to our employees and clients that we take climate change seriously and utilize an introspective approach to accelerate change. We demonstrate our leadership by documenting our net-zero carbon journey in detail to inspire our industry peers to take similar steps either as a stand-alone initiative or as part of their broader CSR/ESG strategy.

SCOPE

Our ZCO Plan helps share steps that we have already completed, provides a roadmap of where we are going, identifies strategic partners, and supports others starting their net-zero carbon journey. This Plan is structured as follows: Part 1 | Context • Ensuring you know who Integral Group is and why Zero Carbon operational performance is essential to us. This section will provide necessary context, including a description of relevant initiatives which we have already implemented. Part 2 | The Commitment • In part 2, we provide a summary of the newly updated WorldGBC's Net Zero Carbon Buildings (NZCB) Commitment requirements, as well as Integral Group's updated Commitment statements. WorldGBC recently adjusted the Commitment to align with a "Whole Life Carbon" vision. •

Details about two aspects are of the Commitment are reviewed in the Decarbonization Roadmap and Implementation Plan.

Part 3 | The ZCO Plan • This section will detail our 6-step strategy of how we plan to implement Zero Carbon Operations across our portfolio. This strategy includes a detailed look at our current measured emissions at the asset level and targets and steps to take over the next decade. Part 4 | Next Steps • We close with a summary of our next step process and a high-level roadmap of next steps outlined across a timeline, including key milestone dates for 2025 and 2030.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | EXECUTIVE SUMMARY

TABLE OF CONTENTS 1. Executive Summary 2. Part 1 | Context 1. Welcome 2. Key Terms 3. About Integral Group 4. Corporate Social & Environmental Responsibility (CSER) 3. Part 2 | The Commitment 1. The WorldGBC Net Zero Carbon Buildings (NZCB) Commitment 2. Integral Group’s updated Commitment 4. Part 3 | Zero Carbon Operations (ZCO) Plan 1. Decarbonization Roadmap 2. Implementation Plan 1. Measuring Emissions 2. Electrification 3. Energy & Refrigerant Efficiency 4. Renewables & Energy Offsets 5. Whole Life Carbon 6. Beyond the Commitment 5. Part 4 | Next Steps © Integral Group 2021 www.IntegralGroup.com

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Welcome | Zero Carbon Operations (ZCO) Plan LETTER FROM LEADERSHIP

ACKNOWLEDGEMENTS

Welcome to our Zero Carbon Operations plan!

We want to thank and acknowledge all the members of the ZCO team who have come together to help shape the future direction of the firm and ensure we are on a pathway towards living our Deep Green mission.

In our recently published Corporate Social + Environmental Responsibility (CSER) report, we speak to our corporate carbon footprint, as well as our handprint, which refers to the impact we make through the projects which we touch. We acknowledge that when we are walking the talk (footprint) in alignment with our mission (handprint), there is an acceleration process that occurs within the industry at large. Both are necessary and our hope is to help demystify the world of climate commitments and ESG process with our clients at the portfolio level. Meeting the WorldGBC’s Net Zero Carbon Buildings Commitment was a first step in a greater process. As a deep green engineering and consultancy firm with a global reach, we must continue to be on the leading edge as early adopters in an industry that needs to decarbonize quickly. This means putting ourselves out there, many times without the answers, but with a commitment to collaboration and problem solving. Integral Group’s journey to Net Zero Carbon and Absolute Zero Carbon is far from over. This action plan helps to share steps along the way which we have already completed, in hopes to support others who may be starting out on their journey; as well as provide a roadmap of where we are going while identifying key strategic partners. Thank you for joining us on this journey.

ZERO CARBON OPERATONS (ZCO) TEAM:

The development of this plan includes grassroots efforts from the ZCO team, in collaboration with the Corporate Social and Environmental Responsibility (CSER) team, Integral Group’s Founder/Chair and Integral Group’s Chief Sustainability Officer. Members of the ZCO team, as well as additional contributors have contributed their time in a multitude of ways. We want to thank each member for their passion, expertise, dedication, and invaluable input that has gone into the creation of this plan. Zero Carbon Operations plan prepared by: • Initiative Lead | Ramya Shivkumar • Initiative Sponsors | Megan White • Initiative Team | Anika Bell, Kanika Sharma, Louise Wilkinson, Shane Esmore, Yara Machnouk

Additional Contributors | Alex Pepper, Annie Martin, Breanne Sombol, Brenden McEneaney, Clara BagenalGeorge, Janika McFeely, Kevin Hydes, Kristen Spoon, Lisa Kenny, Lisa Westerhoff, Louise Hamot, Marilyn Specht, Marshall Duer-Balkind, Matt Grace, Matthew Sykes, Nathan Millar, Sam Brooks, Scott Ghomeshi, Tim Nabholz

Sincerely,

Megan E. White | Chief Sustainability Officer

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 1 CONTEXT

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Zero Carbon Operations (ZCO) Plan | Key Terms Avoided emission offset: Eliminate emissions from a source outside the value chain of the entity, normally by investing offsets credits into projects which establish access to renewable energy sources; for example, by replacing fossil fuel sources with solar panels. Baseline: The state against which change is measured. A baseline period is the period relative to which anomalies are computed. BOMA: Building Owners and Managers Association – an international trade association for commercial real estate professionals. Carbon capture: Refers to a range of methods which either remove CO2 from the atmosphere and/or prevent it from being released at source. Carbon Intensity: The amount of carbon dioxide (CO2)emissions released per unit of another variable such as Gross Domestic Product (GDP), output energy use or transport. Carbon offset: An offset is where an avoidance, reduction, or removal of a carbon emission is used to compensate for or neutralise a CO2 emission that occurs elsewhere. CO2-equivalent (CO2e, CO2eq) emissions: The amount of carbon dioxide (CO2) emissions that would cause the same integrated radiative forcing, over a given time horizon, as an emitted amount of a greenhouse gas (GHG) or mixture of GHGs. CO2-equivalent emissions are calculated by multiplying the emission of a GHG by its Global Warming Potential (GWP) for the given time horizon. CSER: Corporate Social & Environmental Responsibility; Integral Group’s interpretation of Corporate Social Responsibility, which has a deeper focus on the environment Decarbonization: The process by which countries or other entities aim to achieve a low-carbon economy, or by which individuals aim to reduce their consumption of carbon. Direct Emissions: are emissions from fuel sources that are directly burned to generate energy in spaces owned or controlled by the reporting entity. Embodied Carbon (of a building): The emissions associated with the production, transportation, assembly, use and eventual decommissioning of materials used in a building’s construction. Embodied carbon is measured in KgCO2e Emissions reduction offset: Any activity that compensates for the emission of carbon dioxide (CO2) or other greenhouse gases (measured in carbon dioxide equivalents [CO2e]) by providing an emission reduction elsewhere3; e.g. through installation of renewable energy sources in place of fossil fuel-based energy sources for a given asset. Energy Efficiency: A ratio of service provided to energy input. Services provided can include buildings-sector end uses, such as lighting, refrigeration, and heating; industrial processes; or vehicle transportation. Energy Use Intensity (EUI): The ratio of energy consumption to floor space, measured in kWh/m2/year in this report.

Greenhouse Gases (GHGs): Gaseous constituents of the atmosphere which properties cause the greenhouse effect. Water vapour (H2O), carbon dioxide (CO2), nitrous oxide (N2O), methane (CH4) and ozone (O3) are the primary GHGs in the Earth’s atmosphere. Green Power : Electricity generated from renewable resources, such as solar, wind, geothermal, low-impact biomass, and low-impact hydro resources. “Green power” is synonymous with “renewable low-impact electricity Indirect Emissions: Emissions that are a consequence of the activities within welldefined boundaries of a region, an economic sector, a company, or a process, but which occur outside the specified boundaries of the activity. Key Performance Indicator (KPI): a measurable value that demonstrates how effectively a company is achieving key business objectives and/or targets. NABERS Rating: the National Australian Built Environment Rating System, an initiative by the government of Australia to measure and compare the environmental performance of Australian buildings and tenancies. Net Zero Carbon: Achieved when the amount of CO2 emissions released on an annual basis is zero or negative (through reductions and/or offsets). Net zero whole life carbon: When, in addition to net zero operational carbon, upfront carbon and other embodied carbon across the building lifecycle is reduced to a level that is consistent with reaching net zero at the global or sector level in 1.5oC pathways. Any residual emissions that remain unfeasible to eliminate should be neutralised through carbon removals4. Onsite Renewable Energy: Energy generated on site from renewable sources, such as solar or wind. Where a site is not able to export energy off the site (i.e. where the building is not connected to the electricity grid), only that energy that can be consumed (or stored and then consumed) onsite is considered onsite renewable energy. Operational carbon: Carbon emissions associated with energy used to light, heat, cool, and power a building. Renewable Energy: A source of energy that is replenished through natural process or using sustainable management policies such that it is not depleted at current levels of consumption. REC: Renewable Energy Credit, an authorized electronic or paper representation of the environmental attributes equivalent to one MWh of renewable electricity (wind or solar). See ROC in the UK market Residual emissions: Emissions which remain once all feasible methods for reducing emissions during construction and operation have been exhausted. Resilience: The capacity of social, economic and environmental systems to cope with a hazardous event or trend or disturbance, responding or reorganizing in ways that maintain their essential function, identity and structure, while also maintaining the capacity for adaptation, learning and transformation. Roadmap: Strategic plan that identifies desired outcomes or goals and includes the key milestones and metrics required to achieve success, in this case to achieve net zero carbon operations and meet the requirements of World Green Building Council’s Commitment.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 1 CONTEXT

RTO: An acronym for “Return To Office” which describes the transition of workforce back into the office after the COVID-19 Pandemic where majority of workforce had been working from home (WFH). Scope 1: Direct greenhouse (GHG) emissions that occur from sources that are controlled or owned by an organization (e.g., emissions associated with fuel combustion in boilers, furnaces, vehicles) Scope 2: Indirect GHG emissions associated with the purchase of electricity, steam, heat, or cooling. Although scope 2 emissions physically occur at the facility where they are generated, they are accounted for in an organization's GHG inventory because they are a result of the organization's energy use. Scope 3: All indirect emissions not included in Scope 2. Emissions as a result of activities from assets not owned or controlled by the reporting organization, but that the organization indirectly impacts in its value chain. Scope 3 emissions are also referred to as value chain emissions, often represent the majority of an organization's total GHG emissions. For Integral Group, the Scope 3 emissions measured are waste, employee commute, business travel and embodied carbon. SDGs: The17 Sustainable Development Goals (SDGs) are an urgent call for action by all countries - developed and developing - in a global partnership. They recognize that ending poverty and other deprivations must go hand-in-hand with strategies that improve health and education, reduce inequality, and spur economic growth – all while tackling climate change and working to preserve our oceans and forests. Sustainability: A dynamic process that guarantees the persistence of natural and human systems in an equitable manner. Sustainability is a triple bottom line approach = People, Planet, Profit. “The Commitment”: World Green Building Council’s (WorldGBC) Net Zero Carbon Buildings Commitment challenges business, organizations, cities and subnational governments to reach net zero carbon in operational and embodied carbon emissions for all assets under their direct control by 2030, and to advocate for the total decarbonization of the sector by 2050. Upfront carbon: Total carbon emissions produced in the production and construction process stages of a building lifecycle, including emissions from raw material supply, manufacturing, transportation, and construction or installation of a building. Water Use Intensity (WUI): The ratio of water consumption to floor space. WFH: An acronym for “work from home” which describes work being done remotely, instead of at an office. The acronym “WFH” is used as a nickname for the concept. WorldGBC: The World Green Building Council is a global network of Green Building Councils which is transforming the places we live, work, play, heal and learn. ZCO: Acronym used within this report for “Zero Carbon Operations” Zero carbon: Refers to highly efficient assets which are built and operated using 100% renewable energy sources and are fossil fuel free.

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About Integral Group Integral Group’s Impact (Handprint)

Kevin Hydes becomes Chair of USGBC

Integral Group’s Journey (Footprint)

2005

Kevin Hydes becomes Chair of WorldGBC

2008

2008 | Integral Group founded by Kevin Hydes

2009

Integral Group helps launch the WELL Building Standard Integral Group signs as Global Founder of One Planet Living

2009 | + Rumsey Engineers (Oakland) 2011 | + Cobalt (Vancouver, Toronto) + IDeAs (San Jose)

2010

2011 2012

2013 Integral Group become Fitwel Champions + creates the London Energy Transformation Initiative (LETI)

Integral Group becomes founding member of EcoDistricts

2014

2015

2016

2014 | Integral Group wins ASHRAE Award of Engineering Excellence + Atlanta, Victoria offices 2015 | JUST® Label recertified + Austin, Seattle offices Integral Group marks 50 Net Zero Energy designed projects

2018

1st

2019

2020 Integral Group are founding signatories of WorldGBC Net Zero Carbon Buildings Commitment Launch of Integral Group Engaged employee-led CSER initiatives

Contributing sponsors to WorldGBC Health & Wellbeing Framework

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 1 CONTEXT

2013 |Integral Group 1st engineering firm with JUST® Label (ILFI) + Los Angeles, Calgary offices

2016 | + JM Bean (Vancouver)

2017

CIBSE + Elementa Consulting release TM65 on Whole Life Carbon of MEP Systems

2012 | + Elementa Consulting (London, Oxford) IG Oakland achieves world’s highest LEED CI Score

2021

2017 | Global engineering firm with JUST® Label IG London - 1st Fitwel certified workplace in Europe 1st Fresh Voices Retreat + Sydney office Elementa win CIBSE Building Performance Consultancy of the Year (2017-2020) 2018 | Integral Group publish first CSER Report 2019 | + Mission Green Buildings (Calgary) + Umow Lai (Melbourne, Sydney, Brisbane) + CDML Consulting (Edmonton) + New York, Belgrade offices 2020 | Integral Group welcomes Bill Overturf as CEO Kevin Hydes becomes Chair of Integral Group Integral Group launches IG | Vision global knowledge sharing Integral Group achieves Net Zero Carbon Emissions (Scope 1 + 2) 2021 |Integral Group publish Anti-Racism Action Plan Global JUST® 2.0 Label recertified Integral Group recommits to the updated WorldGBC Commitment

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About Integral Group

ABOUT INTEGRAL GROUP

DEEP GREEN ENGINEERING + CONSULTING

MISSION, VISION, VALUES

Integral Group is an international network of engineers + consultants collaborating under a single “deep green” umbrella.

Integral Group are the ‘go to’ experts advising government, organizations, portfolios and projects on their pathways to sustainability and low-carbon resilience.

Integral Group’s founder and chair of the board, Kevin Hydes, started the company back in 2008 with a clear set of mission, vision, and value statements which still ring true to this day:

We enable every client to protect the health of our planet, by taking a regenerative approach to the design, performance and function of buildings, communities, districts, and cities.

We provide a full range of building and district systems engineering, analysis and sustainability consulting services, delivered by staff widely regarded as innovative leaders in their fields. Our world-leading sustainability services combine creative problem solving, thoughtful engagement, and comprehensive qualitative research - all with the technical rigor expected of a best-in-class engineering firm.

Our Mission | To be the top quality Deep Green engineering and consulting firm with global reach.

Our work spans the globe, delivered from our offices in Australia, Canada, Europe, and the United States. Our projects are located in over 30 countries - more than 100 of those projects are net zero energy buildings. Integral Group are proud to be founding signatories of the World Green Building Council’s Net Zero Carbon Buildings Commitment.

Our work spans all scales, from the development of international standards for net zero carbon development, to the optimization of individual building components and minimizing their whole life carbon impact. Click here to learn more about our Sustainability Services.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 1 CONTEXT

Our People | Our People combine passion with purpose. They are diverse, ready, willing and able. They are committed to innovation, quality and to providing our clients with the best possible service. Our Values | We are guided by three core values - trust, nurture and inspire. Our Pillars | Our work is structured around four pillars imagine, perform, accelerate, and sustain.

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Corporate Social & Environmental Responsibility (CSER) WHY CSER? Our Deep Green mission guides our Commitment to Corporate Social and Environmental Responsibility (CSER), our desire to be an organization that does good in the world, and our intention to leave a legacy of positive contribution. Our mission is our sense of identity and what brings us together as a business. As a professional services firm, we lead by example to support our clients in moving toward a more sustainable and justly built environment. Through our footprint (internal) and our handprint (projects), we aim to improve the lives of our employees and the communities in which we live and work.

OUR ROADMAP | Outcomes-based Approach We use an Outcomes-based approach which includes 3 key steps: (1) Determine the desired OUTCOMES (2) Establish key performance INDICATORS that demonstrate the achieved outcomes (3) Define ACTIONS to achieve the outcomes Actions follow our Now, Next, Future timeline, and we measure our success annually. This timeline helps us re-calibrate our Roadmap by identifying where we are excelling and any gaps. The Zero Carbon Operations Plan uses this same methodology.

OUR PROCESS | Circle of Trust Integral Group has developed a 5-step process for rolling out new initiatives called The Circle of Trust. Our CSER and Integral Group Engaged initiatives utilize this process, including the Zero Carbon Operations (ZCO) Plan. To learn more, check out our 2020 CSER report.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 1 CONTEXT

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CSER + Integral Group Engaged + Zero Carbon Operations (ZCO)

CSER +

Environmental Footprint

Zero Carbon Operations (ZCO)

Justice, Equity, Diversity + Inclusion (JEDI)

Diversity Council

Health + Well-Being

Wellness Council

Education + Impact

Integral Gives

Safety + Resilience

Emergency Response Plans

Employee led Initiatives!

CSER reporting categories

Integral Engaged

CSER| Environmental Footprint

INTEGRAL ENGAGED | Zero Carbon Operations (ZCO)

ZCO | Zero Scope 1 + 2 Achieved

As we have grown and evolved through the CSER program, so has our commitment to action in the Environmental Footprint reporting category.

Integral Engaged was officially launched in 2020, creating five grassroots initiative teams, one per CSER category, that promote staff engagement and guide internal efforts. Initiative teams were selected to have a range of representation from each region, including multiple disciplines and various career levels.

Integral Group pledged to make our Scope 1 (gas) and Scope 2 (electricity, steam) operational energy-related emissions netzero with the World Green Building Council's Net Zero Carbon Buildings Commitment.

While we are proud to be at the forefront of improving the environmental performance of the built environment through our project work, we recognize that it is vital to have an awareness of and continuously improve the environmental impact of our internal operations. We define the environmental footprint category as encompassing the impacts of our everyday operations as the space we occupy, the associated resource use of the office (heat, water, electricity, resource consumption, waste, etc.), and our travel footprint (daily commute and business flights).

The ZCO Team has been working toward publishing our Zero Carbon Operations (ZCO) Implementation Plan since the start of 2020. This Plan focuses on how to manage reductions globally beyond Scope 1 and 2 operational emissions. It examines how to reduce our highest impact Scope 3 emissions, including business travel, employee commute, operational waste, resource consumption, and embodied carbon.

In 2020, after three years of data collection, meticulous analysis, and research, Integral Group successfully achieved net-zero carbon emissions for Scopes 1 and 2, ten years ahead of the requirement of the Commitment. We started with energy efficiency measures to reduce carbon emissions in operations where possible and purchased highquality RECs and Offsets to achieve net-zero. We purchased Offsets to align with the regions where the generated emissions occurred. Read more about achieving our commitment here.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 1 CONTEXT

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WorldGBC’s Net Zero Carbon Buildings (NZCB) Commitment NET ZERO CARBON BUILDINGS (NZCB) COMMITMENT

WHY COMMIT?

The WorldGBC’s Net Zero Carbon Buildings (NZCB) Commitment requires firms to:

The latest IPCC Climate Report states that "limiting further climate change would require substantial and sustained GHG emissions reductions. Without net-zero CO₂ emissions, and a decrease in the net non- CO₂ forcing (or sufficient net negative CO₂ emissions to offset any further warming from net non- CO₂ forcing), the climate system will continue to warm."

Operational Carbon

Embodied Carbon … new construction and major renovation under … assets under direct control direct control to have net COMMIT to be net zero operational zero embodied carbon by carbon by 2030 2030, with significant upfront carbon reduction … and assess annual asset … whole life carbon and portfolio energy emissions according to EN DISCLOSE demand and carbon 15978 or other accepted missions national standard … to reduce emissions with … to reduce embodied key actions and milestones carbon emissions by ACT towards energy efficiency reducing upfront, in-use and and renewable energy end-of-life embodied carbon … enhanced energy … prevention strategies, LCA performance, reduced calculations, offsets and VERIFY carbon emissions and progress towards net zero progress towards net zero embodied carbon assets and carbon assets and portfolio portfolio … for wider emissions … for wider emissions reduction by acting as a reduction by acting as a catalyst through core catalyst through core ADVOCATE organizational activities for organizational activities for further action within further action within respective supply chains respective supply chains

The Commitment requires signatories to complete a Decarbonization Roadmap and an Implementation Plan.

The built environment and its construction combined are directly responsible for 38% of global energy-related total direct and indirect CO₂ emissions.1 Operating emissions form 28% of these emissions year on year. The United Nations Secretary-General, Antonio Guterres, called for every country, city, financial institution, and company to adopt plans for net-zero, calling for carbon neutrality by 2050 as the world's most urgent mission. This call to action will result in government-mandated policies becoming ever more stringent globally and putting an ever-growing urgency on reviewing our targets, ensuring progress is being monitored and publicly reported. By understanding the significant contribution that operating emissions play and holding ourselves accountable for reducing these as much as possible across our portfolio, we will help limit global warming to less than 2°C, ideally 1.5°C, as directed by the Paris Agreements. Reference 1: 2019 UN Environment Program Report

Above: WorldGBC Advancing Zero leaders & Net Zero Carbon Buildings commitment initial signatories at the CAGBC annual summit in Toronto, 2018. Right: The WorldGBC Net Zero Carbon Buildings Commitment official “Detailed Guidance” document. Learn more here

“The Net Zero Carbon Buildings Commitment has the power to radically transform the building and construction industry by spearheading a global shift towards aggressive energy efficiency as well as a complete change from fossil fuel-based power to renewables. In 2015, 82% of energy consumption in buildings was supplied by fossil fuels – whereas to meet the Paris Agreement, this must become 0%.” “World Green Building Council Calls on Companies Across the World to Make their Buildings Net Zero Carbon ” - WorldGBC

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 2 THE COMMITMENT

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Integral Group’s Commitment In June of 2018, Integral Group Founder and Chair Kevin Hydes signed the Net Zero Carbon Buildings (NZCB) Commitment (herein referred to as "The Commitment") in conjunction with the World Green Building Council (WorldGBC) at the Canadian Green Building Council's (CaGBC) Accelerating to Zero Summit.

1 Firm

Integral Group is committed to achieving net-zero carbon emissions across all offices globally, including prioritization for upfront emissions reductions. Our updated Net Zero Carbon Buildings Commitment, in alignment with the new WorldGBC Whole Life Carbon requirements, is: 1. COMMIT… to occupying assets which are net zero carbon Scope 1 and 2 by 2030, with an accelerated target of 2020; all new construction and major renovations of existing assets to be net zero embodied carbon by 2030; aspirational target to include net zero carbon emissions from operational waste, business flights, and employee commute by 2030. 2. DISCLOSE… through an annual Corporate Social and Environmental Responsibility (CSER) report which includes going beyond carbon/environmental disclosure to include social indicators for a holistic ESG approach.

5 Countries*

21 Offices*

679 Employees*

3. ACT… by prioritizing reductions through implementation of ongoing energy + refrigerant efficiency upgrades across tenancies and working with landlords on renewable energy procurements and electrification strategies. 4. VERIFY… our annual operational greenhouse gas emissions through WorldGBC SME pathway; and commit to a full third-party audit by 2030 to ensure integrity and alignment with our goals and commitments. 5. ADVOCATE… by providing a net zero carbon pathway for every design project undertaken; continue leading research on Whole Life Carbon of MEP systems; and expanding the net zero carbon conversation beyond buildings into infrastructure.

1,370 tCO2e

592

-

We created the Zero Carbon Operations (ZCO) Plan, as a part of The Commitment, through a lens of empowering offices to act locally on our global goals. It will include strategies to reduce and offset carbon emissions and create alignment on the next steps that each studio can Total GHG Emissions for implement, including focusing on reducing consumption, transitioning to all-electric facilities, and Integral Group in 2020 advancing research through advocacy projects. The ZCO Plan includes details on how we track (Pre-Offset) our journey, its metrics and processes, and verification and disclosure to ensure accountability. We will revisit and refine the Plan annually to ensure we are on track to meet (and ideally SCOPE 1, 2, 3 exceed) our goals. Each year will provide a unique opportunity to explore new changes related to market dynamics. Learn more about our Race to Zero here.

778

tCO2e

169

tCO2e

=

Passenger vehicles

GHG Emissions Offset through RECs + Carbon Offsets in 2020

Total GHG Emissions for Integral Group in 2020 (Post-Offset)

SCOPE 1 + 2

SCOPE 3

Driven for one year

* Metrics from the 2020 reporting year; adjustments made on an annual basis. GHG equivalencies calculated using the EPA Greenhouse Gas Equivalencies Calculator INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 2 THE COMMITMENT

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ZCO | GHG Protocol + Tracked Emissions Integral Group uses the World Resource Institute (WRI) greenhouse gas protocol to track our company's operational carbon emissions (footprint). The following is a list of the emissions, per scope, that are relevant to our business operations and therefore included within our Roadmap and implementation plan.

All Greenhouse gas (GHG) emissions converted into CO2 equivalent (CO2e); also referred to as Global Warming Potential (GWP)

Scope 1 | Direct Operational Emissions: • • •

Building’s Gas Use Company Fleet Vehicles* Refrigerant Leakage

Scope 2 | Indirect Operational Emissions:

• •

Building’s Electricity Use District Energy Use (e.g. steam)

Scope 3 | Indirect Emissions: •

Upstream:

Business Travel* Employee Commute* Waste Generated in Operations* Supply Chain (purchased goods and services, products, materials for operations)** Downstream (End of Life): • • • •

• Products Sold** • Processing of goods and products** • Distribution** • End of life of leased assets** Embodied Carbon of New Construction and Major Renovation Assets

*Not currently required for WorldGBC Net Zero Commitment

**Negligible or not applicable for professional service-based firms like Integral Group, therefore excluded from tracking Source: WRI Greenhouse Gas Protocoll INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 2 THE COMMITMENT

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ZCO | Decarbonization Roadmap WorldGBC’S NZCB DECARBONIZATION ROADMAP Per the WorldGBC’s Net Zero Carbon Buildings (NZCB) commitment, “a decarbonisation roadmap is the projected timeline of the Commitment and will identify key milestones to determine actions and timeframes for strategies within the implementation plan, based on the unique portfolio working baseline. Milestones could relate to the entity’s energy efficiency and renewable energy targets and by when they will be met.” OUR ENVIRONMENTAL FOOTPRINT ROADMAP Within the Environmental Footprint category of our CSER initiative, we've identified four (4) distinct desired outcomes, one of which is "Zero Carbon Operations, including energy, refrigerants, employee commute, business travel (flights), and operational waste."

Environmental Footprint | Desired Outcomes (2030 Vision)

Zero carbon operations (energy, refrigerants, employee commute, flights, operational waste)

Resource reduction as part of a responsible purchasing strategy (water, paper, catering, supplies) that ultimately support a circular economy

Integral Group’s operations positively impacts and influences staff's personal choices

Advancing on our Deep Green Mission in measurable ways (handprint)

The data collection process to understand our operational carbon footprint began in 2018. It took a couple of years to establish quality data we could leverage to inform our carbon reduction and net-zero targets. The table on the next page provides a detailed outline of each KPI, including tracked emissions historically, as well as targets on timelines of 2020, 2025, 2030.

Summary of Zero Carbon Operations Goals: •

2020 | Net Zero Carbon for Scope 1 + 2 Energy

2025 | Net Zero Carbon for Scope 1 + 2 Energy; Scope 3 Business Travel + Employee Commute

2030 | Net Zero Carbon for Scope 1 + 2 Energy; Scope 1 Refrigerants; Scope 3 Business Travel + Employee Commute + Waste; meet all reduction targets compared to baseline year; reduce + offset all embodied carbon emissions for new construction / major renovation projects associated with our owned/ leased assets.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 2 THE COMMITMENT

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ZCO | Decarbonization Roadmap Desired Outcomes

Indicators (KPIs = bold)

kWh kWh kWh

Delta (+/-) Progress since Gap to Target baseline 2.33% n/a 12.88% n/a 7.33% n/a

2019

2020

-

442,148 1,104,842 1,583,426

901,307 1,228,082 2,173,693

452,443 1,247,100 1,699,543

kg CO2e

-

394,518

564,701

629,270

59.50%

kg CO2e

11.6 and 12.2

830

885

949

(score out of 100) % % %

-

74.0 38.0% 35.0% 28.1%

71.5 51.0% 17.0% 32.0%

Not Recorded 49.7% 19.0% 31.3%

kg CO2e

3.9 and 11.2

736

957

837

kg CO2e

-

n/a

n/a

%

-

Not Recorded

7.0%

Total flight emissions per person

kg CO2e

3.9 and 11.6

1,033

1,251

Recycled Waste

%

-

63.8

Total waste emissions per person

kg CO2e

12.3, 12.3 and 12.5

Total Refrigerant Consumption Total Refrigerant Emissions

Kg Tonnes CO2e

Total emissions for waste, energy, business travel, and employee commute per person Embodied Carbon Emissions (new construction or major renovations)

Total combined gas and electricity emissions per person Average Energy Star Scores Staff taking public transit Staff that cycle / walk Staff that drive Total commute emissions per person Total emissions from fleet vehicles Staff with access to alternate fuel vehicles

Total water consumption Resource Reduction as part of a responsible purchasing strategy (water, paper, catering, supplies) that ultimately support a Circular Economy (carbon, water, resources).

UN SDGs

2018

Total Gas Use Total Electricity Use Total Energy Consumption Total combined gas and electricity emissions

Zero Carbon Operations (energy, commute, flights, refrigerants, waste)

Global Performance Metric

Total water consumption per person Average energy use intensity Total Energy Consumption per person Catering Purchasing Toner Purchasing Paper Purchasing Other Office Supplies

Global Targets 2020

2025

2030

100% Offset 100% Offset n/a

25% Reduction 10% Reduction n/a

50% Reduction 20% Reduction n/a

n/a

100% Offset

100% Offset

100% Offset

14.34%

27.05%

10% Reduction

20% Reduction

30% Reduction

n/a n/a n/a n/a

Set Targets Set Targets Set Targets Set Targets

TBD TBD TBD TBD

TBD TBD TBD TBD

-2.78%

10% Reduction

20% Reduction

30% Reduction

n/a

n/a 11.68% -15.99% 3.22% -12.50% (2019 baseline) n/a

n/a

n/a

Measure + Report

100% Offset

11.6%

65.71%

n/a

Set Targets

TBD

TBD

286

-72.30%

n/a

Global travel agency to track

100% Offset Flight Emissions

10% Reduction from 2025

54.3

Not Recorded

n/a

n/a

Set Baseline Waste Audits

75%

90%

14.0

4.6

Not Recorded

n/a

n/a

-

n/a n/a

n/a n/a

n/a n/a

n/a n/a

Tonnes CO2e

11.6 and 12.2

2.58

2.99

2.07

Tonnes CO2e

-

n/a

n/a

n/a

m3 m3 kW h/m

2

25% Reduction

50% Reduction

n/a n/a

Set Audit Process + Policy n/a n/a

Measure + Report Measure + Report

100% Offset 100% Offset

-19.89%

-10.99%

10% Reduction

20% Reduction

30% Reduction

n/a

n/a

n/a

Measure where applicable

100% Offset

-

6,287

8,997

7,878

25.31%

39.23%

10% Reduction

20% Reduction

30% Reduction + 100% Offset

6.4 and 12.2

13.2

12.2

11.9

-9.86%

0.15%

10% Reduction

20% Reduction

30% Reduction

7.3

186

174

153

-17.94%

-8.82%

10% Reduction

20% Reduction

30% Reduction

kWh

7.3

2,318

2,604

2,533

9.25%

21.39%

10% Reduction

20% Reduction

30% Reduction

kg CO2e No of Units Kg TBD

-

n/a n/a n/a n/a

n/a n/a n/a n/a

n/a n/a n/a n/a

n/a n/a n/a n/a

n/a n/a n/a n/a

Release Policy

Establish Targets / Tracking

TBD TBD TBD TBD

Table 1. Integral Group’s Decarbonization Roadmap * Emissions have been offset through Renewable Energy Credits (RECs) and Carbon Offsets. INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 2 THE COMMITMENT

PAGE 13


ZCO | Implementation Plan WorldGBC’S NZCB IMPLEMENTATION PLAN

INTEGRAL GROUP’S IMPLEMENTATION PLAN

Per the WorldGBC’s Net Zero Carbon Buildings commitment:

We established the ZCO Team to develop our Zero Carbon Operations (ZCO) Plan (Implementation Plan) following our Circle of Trust process:

“An implementation plan is a document that is to be developed, maintained and updated during the Commitment. It should contain the relevant entity’s strategies to achieve the milestones laid out in the decarbonisation roadmap, their impact (in terms of cost, tCO2e) and relevant time frames for implementation. Through verification as outlined in the Commitment, these metrics are intended to feedback into this document to inform an update to the plan and realign the strategies and workflow. The plan is intended to be applicable to all associated building occupants (eg tenants, managers etc) to detail the actions that will be relevant to their operations… “It is recommended that the roles and responsibilities are laid out clearly for each strategy. For example: 1.

owner: sign off on more efficient heating, ventilation and air conditioning (HVAC) system

2.

facilities manager: operations training, training in best practice efficiency and maintenance processes, provide tenant with user guide

3.

tenant: attend session on efficient use of control system. Receive user guide. Alert facilities manager to any sub-optimal performance.”

1. COMMUNICATION | ZCO Team, in collaboration with the CSER Team, commits to communicating with employees on meeting our goals and where we are in our journey. 2. ENGAGEMENT | We provide staff opportunities to contribute to the ZCO Plan by joining the initiative, providing feedback through the annual CSER virtual roadshows, and completing the annual all-staff surveys. Engagement with Managing Principals and Regional Directors occurs to understand further office-level challenges to reaching our net-zero carbon goals. 3. WORKFLOW | The ZCO Plan will include pathways to reduce consumption and get all offices to net-zero accessibility. This strategy will require regional research to define each location’s strengths and weaknesses and find best practices that account for unique circumstances. 4. CONSISTENCY + ACCOUNTABILITY | CSER + ZCO Teams quarterly syncs and peer reviews of the ZCO Plan help ensure consistency with the Commitment requirements and technical engineering. 5. REPLICABLE DOCUMENTATION | Completing the ZCO Plan, including the “Office Go, No-Go Checklist,” to assist in reaching our WorldGBC commitment by 2030 and progress on our Environmental Footprint KPIs within the annual CSER report.

“ We believe that there are two key to designing “ ingredients We believe that there arenet-zero two key buildings: positive people and simple ingredients to designing net-zero engineering. buildings: positive people and simple

engineering. Signing up to the Net Zero SigningBuildings up to theCommitment Net Zero Carbon Carbon is a Buildings Commitment is a natural natural next step for us in our drive to nexthigh-performance step for us in our drive to build build buildings that high-performance buildings that respect and enrich the earth. ” respect and enrich the earth. ” Kevin Hydes, Integral Group Chair + Kevin Hydes, Integral Founder at GCAS 2018 Group Chair + Founder at GCAS 2018

The process above outlines the “how” of Integral Group’s Implementation Plan at a high level. The following pages of this document reflect our ZCO Implementation Plan in detail.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

PAGE 14


ZCO | Implementation Plan Global Decision-Making Flow Chart for Leased Assets The global decision-making flow chart for leased assets (shown on the following two pages) guides offices through the Scope 1 and 2 net-zero carbon achievement process. The preferred pathway to achieving net-zero carbon operation involves the following hierarchy of actions: Step 1 | Measure current emissions and establish baselines. Energy characterizations will enable us to understand the impacts of energy efficiency strategies and further develop our Plan. Step 2 | We will attain the most significant reduction in greenhouse gas emissions for our portfolio long-term transitioning to all-electric buildings. We can achieve this reduction by encouraging building owners and property managers to transition from fossil fuel systems to electric systems within our current office locations or relocation to alternative all-electric buildings/facilities.

Step 3 | Energy efficiency is a fundamental requirement of The Commitment and a necessary step towards decarbonization. Energy efficiencies allow for a decoupling of economic growth from energy consumption, offer greater flexibility in decarbonization strategies, and have high positive societal impacts. We will prioritize reduced refrigerant use as part of the strategy for systems within our control or in collaboration with building owners. RENEWABLE ENERGY + OFFSETS After prioritizing all emissions reductions strategies, we begin to address residual emissions through investment in projects and offsets, following the next three steps:

Step 4 | Onsite renewable energy sources with storage batteries provide resiliency, may decentralize power production, and prevent losses due to transmission. As tenants, we will advocate for our office spaces to install renewables as part of the ongoing tenant/property manager relationship. Step 5 | Purchasing local green power promotes a cleaner grid and allows for large-scale investments in renewable energy generation, such as solar power. Offices with authority over their utility billing and provider will switch to green power options, where available, such as Community Choice Aggregation (CCA) programs. Step 6 | We will offset residual emissions per WorldGBC’s Advancing Net Zero Whole Life Carbon: Offsetting Residual Emissions from the Building and Construction Sector position paper.

Renewable Energy + Offsets

#1

Measure emissions + understand impact

#2

Plan transition to all-electric

#3

Reduce energy consumption + refrigerant use

#4

Look at onsite renewable energy opportunities

#5

Purchase local green power

#6

Purchase offsite RECS + carbon offsets

CLICK EACH STEP IN THIS IMAGE TO JUMP TO CORRESPONDING SECTION FOR MORE DETAILS INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

PAGE 15


ZCO| Implementation Plan The following two (2) pages provide a decision-making flow chart (Figure 1) which helps access the appropriate process to get to net zero carbon for each individual leased asset, applicable to the Integral Group portfolio. This flow chart may not apply exactly to other firms.

1

Does the office have a current valid Zero Carbon certification? (LEED Zero Carbon, ILFI Zero Carbon, ILFI Zero Energy, ILFI Living)

NO

2 YES

Has your landlord signed up for the WorldGBC NZCB commitment which includes the emissions of our tenant space? (if Integral pays utility bills directly, proceed with “No”)

YES

NO

If the landlord is involved with Zero Carbon commitments through other organizations, check in with the CSER team to see if it complies.

Congratulations! You’ve reached Zero Carbon for Scope 1 + Scope 2 emissions. Keep working on energy use reduction through energy efficiency opportunities; and get ready to start tracking and reducing scope 3 (employee commute, business travel, waste, supply chain, etc.)

YES

3

Have any energy + refrigerant efficiency strategies been implemented? NO

Refer to the Zero Carbon Ops Plan for Energy + Refrigerant Efficiency strategies for more reduction!

4

Does the lease expire within in the next 2 years? YES NO

Start implementing energy efficiency measures 5

If moving into a new office includes ground-up new construction or major renovation of an existing building, contact CSER team about measuring & offsetting embodied carbon emission.

Is the office all electric?

YES

NO

No offsets for Gas (Scope 1) necessary. Skip to questions on electricity.

6 YES

Scope 2 RECS or offsets will need to be purchased through our annual Corporate Carbon Offset program based on prorated whole building data. Proceed to next step.

7

Does your office run on a district energy utility?

Please refer to our New Office Go/No Go checklist to ensure potential new offices are in alignment with CSER and Zero Carbon goals.

NO

CSER team to track gas usage and Integral Group corporate to purchase a valid carbon offset for annual gas usage. Have you had a conversation with your landlord about fuel switching at the building level? YES

NO

Office Leadership to have conversation / provide proposal to base building landlord about fuel switching opportunities.

Proceed to questions on refrigerant + electricity usage

(Continue to next page) INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Figure 1: Net Zero Carbon pathway decision flow chart for Integral Group’s leased assets (page 1 of 2) PAGE 16


ZCO| Implementation Plan

(Continued from previous page)

Speak to the CSER Team about measuring & offsetting refrigerant emissions (Scope 1) YES 100%

8

Does the office have onsite renewable energy generation?

PARTIAL

NO

9 YES 100%

Has the landlord engaged in offsite renewable energy, RECS, or Carbon Offset projects to offset the emissions of the building which your office is located in?

CSER team to track electricity usage and onsite renewable energy generation to ensure asset level net zero is achieved on an annual basis. 11

CSER team to validate that the offsite renewable energy project meets the WorldGBC NZCB requirements.

Does the office purchase electricity directly from the utility? (i.e. not included in rent)

10 YES

NO

PARTIAL

NO

13

Does the offsite renewable project, RECS, or carbon offsets comply with WorldGBC NZCB requirements?

NO

YES

Do you submeter your electricity loads? PARTIAL

YES 100%

12

Does the office have an option for green utility?

No additional offsets are needed to be purchased for Scope 2 Electricity usage

YES 15

Does utility's green power meet the WorldGBC NZCB requirements? (check with CSER team)

14

Do you have access to whole building electricity data? (via landlord or through public disclosure) YES

NO

Whole building electricity data will be prorated based on leasable space.

CSER team will benchmark your office electricity usage.

NO

YES

Office to sign up for 100% green power through utility and send information to the CSER team.

NO

NO

Scope 2 RECS or offsets will need to be purchased through our annual Corporate Carbon Offset program. Proceed to next step.

Congratulations! You have reached Zero Carbon for Scope 1 and Scope 2 emissions. Keep working on energy use reduction through energy efficiency opportunities; and get ready to start tracking and reducing scope 3 (employee commute, business travel, waste, supply chain, etc.)

Figure 1: Net Zero Carbon pathway decision flow chart for Integral Group’s leased assets (page 2 of 2) INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

PAGE 17


ZCO | Measuring emissions We began measuring our operational GHG emissions in 2018, which led to the development of the following methodology: STRATEGY When reporting on our carbon emissions, we are currently focused on Scope 1 (direct) and Scope 2 (indirect) building emissions globally and select Scope 3 operational emissions. As we progress along the timeline of our Roadmap, there will be an ongoing challenge to capture data of the highest quality using streamlined processes and recognized benchmarks. To facilitate future tracking and reporting, we are developing a process for ongoing data collection which will continue to evolve and improve year on year. We qualify data using our 3step framework of GOOD | BETTER | BEST: •

GOOD | Proxy Values based on industry benchmark data used to represent the local region and building type.

BETTER | Whole Building Metered Data OR Utility Bills prorated usage by rentable area; Better data quality. For non-utility data, this category represents that data is available but could be improved (waste, flights, commute).

BEST | Actual sub-metered Consumption Data; Great data quality, confidence in accuracy (waste, flights, commute).

Please see our Data Quality Assessment for full disclosure on our data quality levels METHODOLOGY Benchmark | Benchmarked data ideally comes from thirdparty sources and does not reflect the actual performance of our buildings. Its primary use is to compare our performance to that expected of a similar facility in a similar location. We used benchmarked data where actual consumption data was not available for an office. In these cases, we used standard benchmarking datasets and tools to determine typical electric, gas, and water use intensities for office buildings within similar regional zones.

Where benchmarked data is unavailable for non-utility-based KPIs, we use high-quality annual data sets (baseline) normalized for current headcount to create an internal benchmark. This data is typical of our Scope 3 measurements, such as Employee Commute and Business Flights.

#1

Measure emissions + understand impact

Benchmarking Data Sources • US Department of Energy Commercial Building Energy Consumption Survey (CBECs) 2012 – the US and Canada • EIA EUI Median Data; EU Average Non Residential - Serbia • Statistics Canada Survey on Commercial and Institutional Energy Use (SCIEU), 2014 - Canada • BOMA BEST National Green Building Report, 2017 – Canada • Better Buildings Partnership Real Estate Environmental Benchmark, 2019 typical practice Air Conditioned Office – UK (all) + Serbia (water) • National Australian Built Environment Rating System (NABERS) - Whole Building Office Data Report 2019-2020 Australia Energy & Water Data | For offices that need to rely on benchmarking, proxy data was either: • collected from prorated landlord building data • benchmarked from publicly disclosed data • benchmarked from other published data These methods introduce a margin of error that is difficult to quantify – as it is not from raw data, nor is it representative of only-office use. Electrical Grid Carbon Factors assume the sources used represent the energy generated in that year. Knowing that not all factors are updated annually, we used the most current data for all calculations.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

“By focussing on our desired outcomes, and making decisions driven by our data, we have undertaken a significant mindset shift that has allowed us to see the path forward in clearer detail than ever before. Net Zero is no longer a lofty dream, but an exciting and fundamental aspect of our future, and we hope you’ll join us on this journey.” Louise Wilkinson, Sustainability Operations Manager, Integral Group

PAGE 18


ZCO | Measuring emissions BASELINES Baselines are set depending on the category or key performance indicators in different ways. Most baselines use datasets from specific performance years when a data set has hit a high enough quality standard. Where no previous baseline data exists, the current year will become the baseline if the data quality is deemed suitable (full year of data, consistency in quality, no location changes, etc.). Where the data quality is not yet optimal, the baseline will be set once we hit the data quality target. We implemented baselines as follows: • Energy and Water - the first year for which there is GOOD data for a specific office will be the baseline year • Business Travel – 2018 and 2019 data used for comparison only. 2020 was intended to be our new baseline year, however as COVID-19 affected travel significantly, 2022 will be our new goal to set baseline data. • Employee Commute - 2018 performance (prorated by headcount) is the baseline for most offices. Where new offices opened in 2019, this data will be their baseline. New offices for 2020 will not be baselined until 2022 due to WFH. • Waste - we will target the 2022 dataset to be our baseline for future reports. • Supply Chain – TBD Employee Commute | We prorated emissions data for transportation based on survey respondents, and actual employee counts for the survey’s completion date. All office data reported assumes the data collected was representative of 250 working days in the year. Where employees could not provide fuel efficiency for their vehicle, the UK Government DBEIS carbon factor for an average gas/petrol vehicle was applied. We applied these factors as they were the most suitable dataset where vehiclespecific data are unknown.

Waste | We did not collect waste data in 2020; however, a standardized protocol has been created, based on BOMA methodologies, for data capture in future years.

OUR CURRENT ENVIRONMENTAL FOOTPRINT

Business Travel | Corporate travel is split out from regional travel to allow us to analyze the environmental cost of our business in more detail. In 2020, the primary data sources were regional travel agency reports. Some travel was captured through our internal expense system, although we hope to phase this out to improve accuracy and efficiency. When we track business travel through expense records, the emissions are calculated based on air distance traveled, obtained using https://www.airmilescalculator.com/ and the UK Government DBEIS carbon factor for an average flight.

Scope 1

We currently measure and/or plan to measure the following concerning greenhouse gas emissions (Kg CO₂e): • •

Scope 2 •

CARBON FACTOR SOURCES •

Department for Business, Energy & Industrial Strategy (DBEIS): The UK government emission conversion factors for greenhouse gas reporting.

eGRID: This comprehensive source of data contains the environmental characteristics of almost all electric power generated in the United States.

IGES: Institute for Global Environmental Strategies is a publisher of a global list of grid emission factors. We used IGES to calculate emissions for our Belgrade office when a regional source was not available.

NGA Factors: The Australian Department of the Environment and Energy prepares the National Greenhouse Accounts Factors.

Canada National Inventory Report: Created in collaboration between NRCan and the US EPA, the factors from this report can be accessed easiest in the Energy Star Portfolio Manager Technical Reference Guide.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Gas | 42% of the buildings Integral Group occupies relies on natural gas for heating. Refrigerants | We will identify which of our offices have refrigerant consumption within their boundary and collecting data in 2022; reporting will commence in 2023.

Electricity | We calculate energy consumption and GHG emissions for all of our offices. We also track onsite energy generation (e.g., photovoltaics) and green power procurement, which is currently in place at 15% of our offices. Steam | In 2021, two of our Canadian offices utilize district steam to heat their buildings. This data is captured at the whole building level and prorated using leased m² values.

Scope 3 Employee Commute | We survey Integral Group employees annually to capture the distance, frequency, and mode of commute, as well as how accessible EVs are to them. • Business Travel | Our business travel footprint focuses on flights as the most significant contributor to our emissions profile. • Waste | Working with an internally-created audit protocol, we are starting to record emissions from waste generation within our operations (landfill, recycling, compost). • Embodied Carbon | Although new construction and major renovations are not a typical part of our business operations; we are leaders in Whole Life Carbon and Life Cycle Analysis for clients. We will measure and offset our embodied carbon emissions where and when applicable. •

PAGE 19


Atlanta Austin Belgrade Brisbane Calgary Edmonton Los Angeles London Melbourne NYC

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN Oakland Oxford Richmond San Diego San Jose Seattle Sydney Spring Street Sydney St Leonards Toronto Vancouver

200,000

Victoria

2020 Performance

250,000

Benchmark

GHG Emissions in KgCO2e by Office

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

300,000

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

Baseline (2019)

2020 Performance

Benchmark

Baseline (2018)

2020 Performance

Benchmark

Baseline (2018)

ZCO | Current Emissions (by office) Offset emissions

Electricity

Steam

Gas

Employee Commute

Business Travel

150,000

100,000

50,000

0

Washington DC

Graph 1: The graph on the following page provides a detailed look at our GHG emission by office (leased asset), including 2020 performance compared to benchmark data and to the baseline year dataset for each office and type. Our emissions can be viewed in more detail through our online performance dashboard. PAGE 20


ZCO | Data Quality Assessment DATA QUALITY Belgrade (BEL)

Brisbane (BNE)

Calgary (CAL)

Edmonton (EDM)

Los Angeles (LA)

London (LON)

Melbourne (MEL)

New York (NY)

Oakland, CA (OAK)

Oxford (OX) Milton Park

Richmond (RVA)

San Diego (SD)

San Jose WeWork (SJ)

Seattle WeWork (SEA)

Sydney IG (SYD) Spring Street

Sydney (SYD) St Leonard’s

Toronto (TOR)

Vancouver (VAN) Floor 1

Vancouver (VAN) Floor 2

N/A

N/A

N/A

N/A

GOOD

BETTER

GOOD

BETTER

N/A

BETTER

BEST

BETTER

BETTER

N/A

GOOD

BETTER

N/A

N/A

GOOD

N/A

N/A

BETTER

N/A

Fleet Vehicle

NR

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

BEST

N/A

GOOD

N/A

BEST

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Refrigerants

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

Electricity

BETTER

BEST

BETTER

BETTER

BEST

GOOD

BETTER

GOOD

BEST

BEST

BETTER

BEST

BETTER

BETTER

BETTER

GOOD

BETTER

BEST

BEST

BEST

BETTER

BETTER

BETTER

BETTER

District Steam

BETTER

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

BETTER

BETTER

N/A

N/A

Water

BETTER

GOOD

BETTER

BETTER

GOOD

GOOD

BETTER

GOOD

BETTER

GOOD

BETTER

BEST

BETTER

BETTER

BETTER

GOOD

BETTER

BETTER

GOOD

GOOD

BETTER

BETTER

BETTER

BETTER

NR

NR

NR

NR

NR

NR

NR

NR

BEST

NR

NR

NR

BEST

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

Washington DC (DC)

Austin (ATX)

BETTER

Victoria (VIC)

Atlanta (ATL)

2020 Data Quality Performance Global Performance Rating

The following is the most recently published Data Quality assessment, which was included in the 2020 CSER Report. This table is updated annually to track progress on the quality of the data collected, with a goal of increasing data quality over time. This table is provided for transparency purposes. Scope 1 - Direct Company Facilities - Gas

Gas

Company Fleet Vehicles Refrigerant Leakage Scope 2 - Indirect Purchased indirect Utilities (Electricity, District Steam*, Heating & Cooling for Own Operations Use; Water) Scope 3 - Indirect Purchased Goods and Services

Office Supplies

Capital Goods

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

Fuel & Energy activities (not included in Scopes 1+2) Upstream transportation and distribution Waste Generated in Operations

Waste

Business Travel

Business Travel

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

Employee Commuting

Employee Commuting

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

BEST

Embodied Carbon of New Construction & Major Renovations

Embodied Carbon

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

NR

N/A

Not Applicable to our Business

NR

Not Reported at this time (Data points not available currently)

GOOD

Benchmarking Data (i.e. CBECS COM Energy / LEED Water Assumptions); preliminary data collection efforts which could use improvement (waste, flights, commute)

BETTER

Whole Building Metered Data OR Utility Bills - prorated usage by rentable area; better data quality, improvements made (waste, flights, commute)

BEST

Actual Sub-metered usage; great data quality, confident in accuracy (waste, flights, commute)

Table 2: 2020 CSER – Environmental Footprint Data Quality Performance assessment INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

PAGE 21


ZCO | Electrification Strategy RATIONALE

STEPS TOWARD ELECTRIFICATION

Energy comes in many forms; the energy used in buildings typically comes from burning fossil fuels onsite or from grid electricity. Integral Group is prioritizing moving to completely electrified buildings in all regions by 2030.

Integral Group is a tenant, rather than an owner, of its spaces. This factor presents challenges for electrification as Integral Group does not often have the authority to retrofit the buildings we occupy. We must rely on advocacy to influence change at the building level. If this advocacy leads to confirmation that the owner cannot retrofit the building, Integral Group will need to exert its purchasing power to move to a more appropriate office space. Some regions will find this more challenging than others due to the average age of buildings and building materials, differences in climate, and technology preferences and costs, but Integral Group is committed to leading the change.

As a secondary form of energy, electricity may be created using carbon-intensive methods (e.g., the burning of coal and oil) or carbon-free methods (e.g., wind, solar, hydro, etc.) depending on your geographic location and which electrical grid supplies your building. Electrifying processes away from fossil fuels (e.g., gaspowered boilers and vehicles) will reduce greenhouse gas emissions in areas dominated by carbon-light method energy production. Electrification allows technologies to be energy independent and swiftly adopt lower-carbon electricity as it becomes more available in regions where carbon-intensive methods produce grid electricity, Either way, a move towards electrification will reduce emissions long-term. Electrification strategies have the most positive impact on the environment, especially in regions where the greenhouse gas (GHG) emissions intensity of their electricity grid is lower than that for burning gasoline and natural gas. We must look at onsite renewable energy solutions and demand change through policies and local climate action planning in regions where this is not the case.

MOVING OFFICES | We developed a ‘New Office Go/No-Go Checklist,’ identifying many different factors to consider when selecting new office space and to guide the decision-making process. This tool will ensure new office spaces align with Integral Group’s CSER and zero-carbon goals. GREEN POWER | Once occupying a fully electric building, to reduce and remove the electricity grid GHG emissions intensity, the office must advocate for or switch to certified green power, depending on their purchasing authority. We explore this strategy further here. In non-fully-electric buildings we occupy, we must purchase green power, which we explore Steps #3-5.

Countries, regions, territories, states, provinces, and communities worldwide are making significant commitments to decarbonize their electricity, with new commitments updated regularly. We anticipate further commitments to be made at the upcoming United Nations COP26 conference in November 2021. INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

#2

Plan transition to All-Electric

Tenant: Discuss electrification plans for currently leased building with Property Manager / Owner

Property Manager/ Owner: Plans to electrify by 2030

Property Manager/ Owner: No plans to electrify by 2030

Tenant: Renew lease in current space

Tenant: Review lease commitment & search for electrified premises

Figure 2: Our implementation strategy for discussing electrification with landlords and considering future office spaces.

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ZCO | Electrification Transition Plan REGIONAL DIFFERENCES AND GRID MIXES The table on the right provides the following information: 1. Our Integral Group office locations 2. The current energy sources that power these offices 3. The GHG emissions intensity factor of the local electrical grid and the source of this factor, as of 2020. 4. Current published target date for reaching 100% renewable energy for the local electricity grid. GRID GHG EMISSIONS INTENSITY FACTORS Electrification decisions should be based in part on how clean the grid is, relative to using natural gas for thermal energy, as well as target dates for future grid decarbonization. •

In regions where the electricity source GHG emissions intensity is very low, electrifying always yields carbon savings. Consider working with building managers (or consider when entering new lease agreements) to have office buildings exchange natural gas boilers for heat pumps and/or electric boilers to easily reduce emissions. Where the electrical grid GHG emissions intensity factor is in the medium range, the electric grid may appear to have a higher GHG Intensity than natural gas, but a high-efficiency electric system will still produce fewer emissions. Electrification still makes sense, but additional considerations should be made for the efficiency of the energy consuming systems. In addition, choosing electrical systems and purchasing green power can help signal to the utility that they need to increase the supply of renewable electricity. In regions where the electricity source GHG emissions intensity is very high, electrifying does not presently yield net carbon savings. Consider investing in renewable grid electricity solutions (solar, wind, tidal, etc.) or electricity storage solutions, and keep an eye on ongoing grid cleaning.

Office

Current Energy Sources by Office (2020)

Atlanta

All Electric

Grid Emission Sources

Electricity Grid GHG Emissions Intensity Factor 2020 (kgCO2e/kWh)

Target for Grid to be 100% Renewable

eGRID 2018

0.492

2035

Austin

Electric + Gas

eGRID 2018

0.445

2050

Belgrade

All Electric

IGES Listing v10.9

1.004

40% renewable by 2040

Brisbane

All Electric

National Greenhouse Accounts (NGA)

0.907

2025

Calgary

Electric + Gas

ES Portfolio Manager, 2020

0.790

90% renewable by 2030

Edmonton

Electric + Gas

ES Portfolio Manager, 2020

0.790

90% renewable by 2030

Los Angeles

Electric + Gas

eGRID 2018

0.237

2035

London

Electric + Gas

DBEIS 2020

0.238

2050

Melbourne

All Electric

National Greenhouse Accounts (NGA)

1.088

2025

New York City

Electric + Gas

eGRID 2018

0.284

2025

Oakland

Electric + Gas

eGRID 2018

0.237

2030

Oxford

Electric + Gas

DBEIS 2020

0.238

2050

Richmond

Electric + Gas

eGRID 2018

0.356

2050

San Diego

All Electric

eGRID 2018

0.237

2035

San Jose

All Electric

eGRID 2018

0.237

2022

Seattle

All Electric

eGRID 2018

0.306

2025

Sydney​​ St Leonards

All Electric

National Greenhouse Accounts (NGA)

0.883

2025

Sydney​​ Spring Street

All Electric

National Greenhouse Accounts (NGA)

0.883

2025

Toronto

Electric + Gas

ES Portfolio Manager, 2020

0.020

90% renewable by 2030

Vancouver

Electric + District Steam

ES Portfolio Manager, 2020

0.010

2050*

Victoria

Electric + Gas

ES Portfolio Manager, 2020

0.010

2050*

Washington DC

All Electric

eGRID 2018

0.343

2032

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Table 3: Electrical source GHG emissions intensity factors by office for 2020 *BC clean energy target includes all fuel sources, not just electricity PAGE 23


ZCO | Energy Efficiency + Refrigerants RATIONALE Global sustainable development objectives can only be met if we increase our buildings’ energy and resource efficiency. Efficiency focuses on resource management and the application of energy efficiency measures to reduce overall consumption. Essentially, we don’t need to offset these avoided emissions through “net” strategies. It is important to note that reducing energy use and switching to renewable electricity is always preferable before considering carbon offsets. APPROACH Integral Group’s annual CSER report tracks and discloses Key Performance Indicators (KPIs) on energy consumption as part of our ZCO Roadmap. We capture this data at the office level to see trends at the per person and per m3 level. Total carbon emissions for each region are calculated based on energy use or consumption data. All Integral Group offices are tenancy-based operations where often, there is no direct control over the upgrade of heating and cooling systems. There is an opportunity to make impactful reductions through TI (tenant improvement) retrofits in some cases. However, this requires advocacy with landlords and property management teams to upgrade outdated building systems and/or the building’s envelope. Detailed analysis is required to understand the different drivers for the energy consumption at the individual office scale, including but not limited to: 1. Understand energy consumption metrics and different energy + refrigerant uses in each office; 2. Benchmark current consumption relative to standard buildings in the region; 3. Engage local office stakeholders to align with companywide energy + refrigerant reduction goals;

4. Optional: Office may elect to execute an ASHRAE Level 1 energy audit, to be executed by our qualified staff locally/ regionally, as part of their CSER local action goals. TIMELINES • 2021 | Release the ZCO Implementation Plan • 2022 | Local energy & refrigerant efficiency actions assessed by each office, which may or may not include a formal ASHRAE Level 1 audit. • 2025 | Launch efficiency campaign company wide, sharing best practices, lessons learned, and celebrate successes. KNOWLEDGE SHARING The key to the continued success of this initiative is to ensure local and regional offices can share best practices, particularly with advocating for efficiency at the building level with property managers and building owners. The ZCO team will facilitate this by: • Consolidating findings to identify common themes across offices/ regions; • Focusing on initiatives that can be applied company-wide; • Helping to identify roles, responsibilities and time allocation required for improvements to be implemented.

MEASURING SUCCESS Driving efficiency can manifest in a multitude of ways. The results, however, can be consistently measured by: • Using consumption data to compare year-on-year performance; • Tracking employee participation in campaigns; • Tracking success of advocacy efforts from Integral Group (tenant) to landlord/ property managers (owners) for energy+ refrigerant efficiency improvements.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

#3

Reduce Energy + Refrigerant Use

“You cannot get through a single day without having an impact on the world around you. What you do makes a difference, and you have to decide what kind of difference you want to make.” Jane Goodall DBE, UN Messenger of Peace Honorary member of the World Future Council Primatologist and Anthropologist

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ZCO | Energy Efficiency ENERGY EFFICIENCY MEASURES (TENANT IMPROVEMENTS) Based on our learnings from doing ASHRAE Level 1 and Level 2 audits for our clients worldwide, we understand which energy efficiency measures are most impactful and relevant to each office. We considered the following is a list of potential energy efficiency measures: Load reduction: • Plug load management — use schedule-controlled power strips and outlets and low plug load equipment • Install occupancy and dimming ballast sensors for lighting • Lower domestic hot water temperatures • Use software and dashboards to monitor and track energy consumption • Rapid behavioral change – engage occupants through campaigns, signage, email reminders, etc. Passive strategies: • Install shading devices — permanent overhangs on sunfacing windows; shades on east and west facing windows are especially effective • Maximize opportunities to daylight spaces • Explore possibilities for natural ventilation • Maximize envelope performance to reduce HVAC system demands Efficient systems: • Ensure that systems such as lighting and HVAC remain optimally sized • Use efficient equipment and appliances • Use automated night setbacks to turn down heating and lighting Energy recovery: • Evaluate the possibility of using heat exchangers & air recirculators.

ENGAGEMENT WITH BUILDING OWNER (BASE BUILDING) • Educate owners on portfolio energy management. • Improve leasing language - energy efficiency-aligned language can be added to traditional building leases to create “green leases” that mitigate the landlord-tenant splitincentive problem. • Highlight examples of successful green leases, collect and publish best practices, and create case studies that illustrate the benefits and market opportunity for green leasing strategies. • Work with landlords to implement pre-cooling and other load shifting mechanisms to reduce peak electrical load. OCCUPANT ENGAGEMENT STRATEGIES • Active occupant engagement is key to continued success of driving down energy consumption. Leverage annual CSER roadshows to focus in on the top three strategies related to occupant behavior that can be implemented in the local offices. • Prompt behavioral change by creating campaigns to engage occupants through campaigns, signage, email reminders, etc. RESOURCES • Energy Efficiency in Separate Tenant Spaces – A Feasibility Study – U.S. Department Of Energy • Green Leasing; An Effective Tenant/Landlord Strategy for Energy Efficiency – A Better City, Boston, MA, USA • State of Energy Efficiency in Alberta’s Buildings – The Pembina Institute, AB, Canada • The Case for Deep Retrofits – The Atmospheric Fund, Supported by Natural Resources Canada • The 20 Step Guide to Cutting Energy Bills in Your Business – Australian Government Department of Industry and Science • Building Communities: Reducing Energy Use in Tenanted Commercial Property – Axxon, Bright et al, University of Oxford, UK

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Integral Group Sydney St. Leonard's Office PAGE 25


ZCO | Refrigerant Emissions EMISSIONS FROM REFRIGERANTS Refrigerant use continues to grow around the world. Climate change is already increasing the demand for cooling in buildings. At the same time, renewable and low carbon energy sources are displacing fossil fuels from our electricity grids, making combustion-free heating and cooling systems that depend on refrigerants ever more attractive. Our ongoing research into Whole Life Carbon (WLC) emissions by our Global Life Cycle Assessment (LCA) Research team has highlighted the significant climate change impacts and risks of refrigerant use - from leakage to poor end of life recovery. We can almost entirely avoid these impacts if we execute passive design measures more widely to eliminate or at least reduce demand, and the best-performing refrigerant is then specified and properly managed. Engineers only specify commercially available refrigerants, permitted, safe, and technically appropriate for the chosen application. Nonetheless, mechanical engineers are responsible for encouraging manufacturers to offer improved equipment with lower life cycle impacts. Integral Group has published a Refrigerants & Environmental Impacts: A Best Practice Guide intended to help those responsible for the design, installation, commissioning, operation, and maintenance of building services (mechanical equipment) to make well-informed decisions in the design of refrigerant-based systems. We particularly encourage its use during the initial design stages whenever we consider these systems. The guide reviews currently available refrigerants for common system types, with advice on reducing refrigerant charge, leakage, and enhancing recovery at the end of life. It should be considered a living document and will be updated periodically to reflect the latest industry data.

As tenants in leased spaces, emissions from refrigerants often fall outside the scope of responsibility. Still, when we consider alternative office spaces, we will require office leaders to evaluate new office spaces on many metrics, including energy and refrigerant efficiency. Ideally, new office spaces have cooling systems with minimal refrigerant charge, are based on passive design, and do not have Variable Refrigerant Flow (VRF) systems. We will prioritize improved maintenance for the few instances where Integral Group has installed and is responsible for maintaining its refrigerant-based systems. Considerations include: • Moving to buildings with passive design or low refrigerant charge systems, • Improving maintenance of tenant-installed cooling systems to enhance their efficiency, • Relocating server-rooms where feasible to offsite facilities where mass efficiencies are easier to manage, and/or • Working with landlords to upgrade their existing refrigerantbased systems to systems with less charge and lower ODP/GWP refrigerant selections. TIMELINE 2022 | Measure and collect data

2023 | Refine refrigerant emission methodology; commence reporting 2025 | Launch efficiency campaign, sharing best practices, lessons learned, celebrate successes. 2030 | Offset refrigerant emissions throughout our global portfolio

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Over the next 30 years, if we could reduce refrigerant leakage to 0.4% of refrigerant used, it would save 87.7 Gigatons of CO2e. Learn more in our Refrigerants & Environmental Impacts: A Best Practice Guide

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ZCO | Renewable Energy + Offsets RATIONALE Grid electricity often contains power from various sources, some of which may include green power, but often also include carbon-intensive power sources such as oil, gas, and coal. Green power refers to energy generation sources that do not produce greenhouse gas emissions during their electricity generation operations and produce the least environmental impact among today’s offerings. Green Power includes energy produced from:

#4

Look at Onsite Renewable Energy or District System (A + B)

#5

Purchase PPA’s or local Green Power (C + D)

Solar

Wind

#6

Geo-thermal

Hydro (some, but not all)

In 2021, a jurisdiction’s electrical grid rarely comes from 100% green power. Therefore, organizations need to mitigate this by purchasing Green Power through any of the market mechanisms ranked on the right to achieve net-zero.

Purchase Offsite REC’s + Offsets (E)

To aid internal decision-making, we have developed a hierarchy (on the following page) for considering green power purchasing options, incorporated into Integral Group’s decisionmaking flow chart. In WorldGBC’s updated Net Zero Carbon Buildings commitment (September 2021), it released a new requirement to purchase verified carbon offsets focused on carbon removal. All carbon offsets must be either through investing in (a) short-lived/immediate offsets (e.g., new forestry projects) and/or (b) long-term storage solutions / permanent offsets (e.g., bioenergy with carbon capture and storage).

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

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ZCO | Renewable Energy + Offsets HEIRARCHY OF GREEN POWER PURCHASING OPTIONS:

Hierarchy of Renewable Energy, Green Power, RECS and Offsets

Onsite green power generation is ideal. There are two primary sources of onsite green power generation: solar photovoltaic (PV) panels and small wind turbines. In most cases, the energy generated onsite will not be sufficient to provide for the building’s total demand. Benefits of onsite power generation include the following: •

Providing a possible source of backup power in the event of an electrical grid power outage (best if paired with battery storage);

Reducing the transmission and line losses associated with bringing in electricity from offsite;

Possibly diminishing electricity demand from the utility during peak times.

Net-metered energy from the grid is the best way to supplement onsite energy generation. This method includes electricity provision through a direct line (i.e., no grid transfers) or a microgrid or district system. When onsite green power generation is not feasible, building operators can partner with certified green power providers. Ideally, the green power purchased should be local and not counted for any other entity. We may ensure this through the following methods, in order of preference: •

• •

Direct procurement from offsite grid-connected generators via a direct procurement contract or power purchase agreement (PPA); Contract with green electricity suppliers to match the electricity consumed by the building/entity within the grid; Purchase unbundled energy attribute certificates (e.g. RECs, Guarantees of Origin, or I-RECs) and verified carbon offsets.

WHAT

WHO

Part of our ZCO Plan currently?

A

Look at onsite renewable energy. In most cases, the energy generated onsite, will not be sufficient to provide for the building’s total demand, so is best paired with net-metering with the local electricity provider. May include advocacy with landlords to install renewable energy sources on buildings in which we are tenants.

Tenant to advocate for change Property manager to procure

B

Obtain a Direct-line 100% renewable electricity provision (i.e. no grid transfers prior to use). This method of energy supply connects the producer of the renewable energy straight to the energy consumer in a system separate to “the grid”. This may not be available in many areas.

Tenant to advocate for change Property Manager to collaborate with local renewable energy generator

Directly procure electricity from offsite grid-connected generators via a direct procurement contract or Power Purchase Agreement (PPA). Needs authority on utility billing and purchasing power.

Tenant to advocate for change Property manager to procure

No

D

Purchase local Green Power which is both local and certified from a third-party certified provider billing.

Tenant (where billing autonomy exists) Tenant to advocate for change

2020 status: 1 office

E

Purchase Renewable Energy Credits (RECs) (North America), Guarantees of Origin (Europe), or I-RECs (other regions) and other.

#4

C #5

#6 F

Purchase verified carbon Offsets from a third-party certified provider. Integral Group’s strategy for procuring offsets follows on the next page.

CSER Team through Internal Carbon Offsets program

2020 status: 1 office

No

2020 status: 19 offices*

2020 status: 19 offices*

Table 4: Hierarchy of Green Power + Offset Purchasing Options *Integral Group’s complete portfolio used this method in 2020 INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

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ZCO | Renewable Energy + Offsets #4 ONSITE RENEWABLES

#5 PURCHASE LOCAL GREEN POWER

#6 PURCHASE OFFSITE RECS + CARBON OFFSETS

Since we lease 100% of our office spaces, we have limited control over the installation of onsite renewables within our current portfolio. We previously owned one office, which was 100% powered by onsite solar PV, but we have since sold this facility. Currently, we have only one office located within a building that includes onsite renewable energy generation. However, as we evaluate new office spaces over time, high priority is placed on new office locations within buildings with onsite solar PV and/or PV-ready

Where onsite green power generation is not feasible, our next priority is to see if the local municipality offers a local green power option, which is green e-certified. In California, these local green power providers have been commonly called Community Choice Aggregations (CCAs). However, we are the opportunity to opt into purchasing local green power in offices from all regions, including Australia and the UK.

Because Integral Group leases 100% of our office spaces, and local green power is not available in all locations, we, therefore, need to rely on the purchase of Renewable Energy Credits (RECs) and carbon offsets to achieve Net Zero Carbon operations. Additionally, we will leverage carbon offsets in the future for Scope 1 refrigerant and Scope 3 emissions (flights, employee commute, waste, and embodied carbon).

By purchasing local green power, we encourage and support renewable energy development projects within the immediate communities we work and live. We hope to see more local green power purchasing options in other regions and cities in which we operate.

THIRD-PARTY VERIFICATION | Verification ensures that energy consumption data has been converted correctly using standardized carbon accounting methodology and a confirmation that the quantity of offsets purchased matches the emissions generated by the portfolio.

Additionally, electricity provision through a direct line (i.e. no grid transfers) means true renewable and clean energy consumed, and we consider this an “onsite” source. THIRD PARTY VERFICATION | Generating green power onsite avoids the need to purchase RECs for the portion of electricity not produced by the onsite generators. Third-party verification is needed to confirm the energy differential is calculated correctly: Consumed – Generated = Energy to offset through local green power, RECS, or carbon offsets. 2020 STATISTICS | One office with onsite Photovoltaics (PV), which produces 16.6% of its energy consumption

THIRD-PARTY VERIFICATION | Confirmation that the local green power purchases are not double-attributed is required. We achieve this by checking the certificate of completion issuance numbers against the certification registry. •

North America | Green e-Certified

Australia | NABERS certified; GBCA Green Star certified

Europe | Either directly from the supplier, or using recognised frameworks such as Gold Standard or Clean Development Mechanism

2020 STATISTICS | Two offices reported purchasing certified green power; however we have identified 4 offices that can move to local certified green power.

Integral Group’s Austin Office: Paving the way with onsite PV INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

QUALITY OFFSETS | Updated guidance has been provided by the WorldGBC – “Advancing Net Zero Whole Life Carbon: Offsetting Residual Emission from the Building and Construction Sector” (September 2021). Requirements for carbon offsets now include: • All of the offsets are to be consistent with the Oxford Principles for Net Zero Aligned Carbon Offsetting. • Carbon removal offsets actively sequester carbon dioxide from the atmosphere and can be used to decrease atmospheric CO2 levels in proportion to the residual emissions produced by a given building. • WorldGBC recommends that immediate (short-lived) offsets be the primary method used for neutralizing residual emissions over the medium-term. • It is anticipated that permanent (long-term storage) offsets which are in mid-to-late stage development at present - will mature and come to market soon. • Consider the social cost of carbon

2020 STATISTICS | All residual energy emissions for Integral Group were offset through certified RECs (Scope 2) and carbon offsets (Scope 1). PAGE 29


ZCO | Integral Group’s Green Power Purchasing (2020) #4

Office

Current Energy Sources (A) Onsite Renewable by Office (2020)

Energy (MWh)

#5 (B) District Renewable Energy (MWh)

(C) Power Purchase Agreements (MWh)

#6 (D) Local Green Power (MWh)

(E) Renewable Energy Credits (RECS) equivalent (MWh)

(F) Carbon Offsets (tCO2e)

Atlanta

All Electric

Austin

Electric + Gas

Belgrade

All Electric

53.8 MWh

Brisbane

All Electric

23.7 MWh

Calgary

Electric + Gas

92.4 MWh

10.8 tCO2e

Edmonton

Electric + Gas

21.3 MWh

3.1 tCO2e

Los Angeles

Electric + Gas

90.9 MWh

London

Electric + Gas

Melbourne

All Electric

115.0 MWh

New York City

Electric + Gas

23.7 MWh

5.3 tCO2e

Oakland

Electric + Gas

93.1 MWh

11.0 tCO2e

Oxford

Electric + Gas

8.4 MWh

16.4 tCO2e

Richmond

Electric + Gas

48.6 MWh

11.4 tCO2e

San Diego

All Electric

12.4 MWh

San Jose

All Electric

0.1MWh

Seattle

All Electric

0.5 MWh

Sydney​​ St Leonards

All Electric

42.5 MWh

Sydney​​ Spring Street

All Electric

Toronto

Electric + Gas

35.1 MWh

Vancouver

Electric + District Steam

809.2 MWh

Victoria

Electric + Gas

12.7 MWh

Washington DC

All Electric

64.1 MWh

TOTALS

85.6 MWh

20.9 MWh

34.8 MWh

115.1 MWh

9.5 MWh

20.9 MWh

0 MWh

0 MWh

124.6 MWh

1667.4 MWh

10.6 tCO2e 4.4 tCO2e 73 tCO2e

Table 5: Integral Group’s 2020 Green Power Purchasing INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

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ZCO | Offset Projects We Invest In (2020) CARBON REMOVAL OFFSETS In our inaugural year of investing in carbon removal projects, we came across a few challenges, including but not limited to making our purchase towards the end of the 2020 season where availability in RECS and quality carbon removal projects were limited, as well as having limited purchasing power due to the size of our offsets (SME). Additionally, we are aware that the landscape for carbon removal offsets has shifted quite a bit in the last year since we purchased these, and that the projects selected do not meet the newly released WorldGBC Commitment requirements. Regardless, we felt it was important to present the projects which we invested in for 2020 transparency. SCOPE 2| Renewable Energy Credits (RECs)

Australia | LGC solar

Canada | Clean SourceTM Wind 21e

Europe | Renewable Energy

US | Crow Lake Wind Project

We were able to source RECs located in each of our operating regions which individually met their local Green Building Council requirements. •

• • •

Australia | GBCA Green star certified RECs were purchased to cover electricity-based emissions in Australia. The purchase of surrendered solar energy was accepted by the Australian Government Clean Energy Regulator and can be viewed on the official REC registry Canada | Schneider Electric’s Clean SourceTM Canada Wind 21e Commercial Renewable Energy Certificate, which is a Green-e certified renewable project was supported. Europe |Renewable energy projects based in Europe and were able to demonstrate additionality and came with a certificate of executive ownership were chosen. US | Crow Lake Wind Project in South Dakota harnesses the wind power from 108 turbines to supply up to 129,000 homes with clean electricity.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

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ZCO | Offset Projects We Invest In (2020) CHOOSING SCOPE 1 OFFSET PROJECTS When choosing offset projects, Integral Group purposefully chose projects that matched as closely as possible in terms of regionality and type – ideally, aimed to invest in projects focussed on renewable gas, or projects which help protect habitats from pollutants. • •

Australia | No Scope 1 emissions Canada| The Promise the Pod habitat restoration project involves the planting of 1.5 million trees close to salmon streams along the Pacific North West coast to help protect the local waterways and rainforests, ensure ongoing food security for the resident orcas and help remove pollutants and toxic contaminants from the waters. Europe | AkzoNobel’s Marine-efficiency project is a unique, coatings-based technology project which improves the efficiency of ships moving through the seas and oceans y 10%. This reduced reliability on petroleum gas and the airpollutants produced during consumption. US| The Hernando County Landfill Gas project, located near Brooksville, Florida, is a gas-to-energy project that produces enough energy to power 1000 homes and reduces methane release into the atmosphere. The project fuels an Archaea Energy CAT 3520 electric generator.

STACKED OFFSETS When purchasing offsets, some not-for-profit providers offer a stacked offset, meaning the revenues raised through normal sales of their product go into their unrestricted budget to support additional offset projects. Integral Group are connected to two stacked offsets: • The B-E-F Tribal Renewable Energy Fund, which supports a community solar project on the Niitsitapi-Blackfoot Nation reservation in Glacier County, Montana, USA. • The B-E-F CE Bright Futures STEM Education Program. More details can be found at cebrightfutures.org

CAN | Habitat Restoration Project

EUR | Marine Efficiency Project

US | Landfill Gas-to-Energy Project

Stacked Offset| Niitsitapi-Blackfoot Nation

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ZCO | Whole Life Carbon WorldGBC’S NZCB COMMITMENT | EMBODIED CARBON

LIFECYCLE ASSESSMENT (LCA) + WHOLE LIFE CARBON (WLC)

The WorldGBC recently updated the Net Zero Carbon Buildings (NZCB) Commitment to align with their Whole Life Carbon Vision, including Net Zero Operational Carbon and Net Zero Embodied Carbon emissions. • The Vision identifies that by 2050, “New buildings, infrastructure and renovations will have net zero embodied carbon, and all buildings including existing buildings, must be net zero operational carbon.” • The updated Commitment requires “all new construction and major renovations of existing assets to achieve net-zero embodied carbon with significant upfront carbon reduction (A-C lifecycle stages as defined in EN 15978, with module D measured, considered, and planned for) by 2030,” in addition to the operational carbon. Integral Group’s portfolio only includes leased assets. However, if our portfolio included new construction or major renovation, we commit to measuring, significantly reducing, and offsetting those embodied carbon emissions. However, we know the majority of our role in this space will be through advocacy.

By breaking down the lifecycle of a building into modules that are more easily analyzed as individual steps, it is possible to progress to ‘Whole Life Carbon Thinking’ – where all carbon can be accounted for, including:

OUR ADVOCACY | BEYOND OPERATIONAL CARBON As we drive down operational carbon emissions, the role of ‘upfront’ embodied carbon becomes more evident – especially when you consider that the MEP systems that we design can account for up to half of a building’s whole life carbon emissions. To address this, Integral Group committed to advance the research in embodied carbon of MEP design by creating our Life Cycle Analysis (LCA) team. Our LCA team has published a new industry standard for embodied carbon assessment of MEP systems with CIBSE, best practices on system selection through white papers and case studies. The global team will continue to share knowledge as part of our advocacy work for the Commitment.

Embodied Carbon | The Greenhouse gas (GHG) emissions that come from the extraction, transportation and manufacturing of raw building materials, including those created during the use, maintenance, repair, replacement, and end-of-life phases (A-C). Upfront Embodied Carbon | Only the embodied carbon associated with the product and construction stage (A). Operational Carbon | Emissions associated with the operational energy (B6) and water (B7) use within a building. We have been expanding the B module to include other operational carbon emissions, including, but not limited to: emissions generated from operational waste. Circular Carbon | Emissions associated with reuse, recovery or recycling of building materials. This module (D) is typically reported separately as it is beyond the scope of LCA. The industry has long focused on operational carbon, but has ignored emissions related to the rest of the life-cycle stages of buildings. To make well-informed decisions that will mitigate global warming, engineers, architects and clients need to embrace whole-life carbon emissions. Louise Hamot | Global Lead of Life Cycle Research

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Whole Life Carbon | The sum of all embodied carbon, operational carbon and circular carbon (A-D). Integral Group has shared its expertise in this area through the following publications, events, and services: • • • • • • • •

Life Cycle Assessment at Integral Group Total Carbon Study (Part 1) Total Carbon Study + MEP (Part 2) LETI Climate Emergency Design Guide LETI Embodied Carbon Primer Radiant Whole Life Carbon Study Embodied Carbon in MEP Design (Live event recording) CISBE TM 65 | Embodied Carbon of Building Services Equipment PAGE 33


ZCO | Beyond the Commitment | Waste OPERATIONAL EMISSIONS BEYOND THE COMMITMENT Although the WorldGBC’s Net Zero Carbon Buildings (NZCB) Commitment does not include GHG emissions from operational waste, employee commute, business travel, fleet vehicles, and work from home (WFH), we understand that these are a significant part of our corporate emissions. Therefore, Integral Group’s CSER team has started to identify targets for measurement, reduction, and offsets within the Environmental Footprint roadmap. Future iterations of this ZCO Implementation Plan will expand upon these emissions. The following pages provide initial insight into our Plan related to some of these operational emissions. EMISSIONS FROM OPERATIONAL WASTE To address waste emissions, we will create targets to ensure the inclusion of waste generation and diversion reductions. Our Environmental Footprint Roadmap targets: • • • • •

2022 | Identify Recycling Champions and begin to implement training at the local level. 1 waste audit per year to set the baseline 2023 | 2 waste audits conducted per year 2024 | 1 waste audit per quarter 2025 | Divert 75% of our waste from landfill; reduce total waste emissions per person by 25% 2030 | Divert 90% of our waste from landfill; reduce total waste emissions per person by 50%; offset 100% of emissions from waste generated during operations

Select offices currently measure waste generation and diversion and have set local targets. We must determine a global waste baseline so that performance against global targets can be measured and achieved. We identified several steps and created and beta-tested a Waste Audit Protocol based on best practices published in the BOMA Building Environmental Standards. Roll-out of the protocol will begin when we return to office (RTO).

Identified local-level recommendations are as follows: 1. Identify a recycling champion in every office. 2. Develop educational training on waste reduction for each office (due to city-by-city differences in waste removal). 3. Develop training plan for conducting waste audits globally. 4. Conduct annual waste audit for every office in year 1 of the roll-out, bi-annual audits in year 2, scaling up to once per quarter. Perform audits with the intention of both quantifying waste generated and identifying areas of improvement each time. Office waste improvement strategies may include: Compost •

Not all municipalities accept compost as a separate waste stream from business units, but private contractors may be available to haul it. Advocacy with landlords to include composting & recycling to their tenants is necessary. Small-scale office compost could include donating to community gardens and growing vegetables in offices with patios/outdoor spaces.

E-Waste Reduction •

Eliminate single use plastic from offices • • • •

Purchase durable kitchen cutlery and crockery to reduce use of disposables; Implement a No-Waste catering strategy – source catering from companies who use reusable items that can be picked up after an event and insist on not using disposable cutlery; Install water filling stations and eliminate single-use water bottles; consolidate the location of recycling bins in the offices and remove eliminate bins located at desks to a) reduce numbers of plastic liners and b) improve waste sorting; advocate for the removal of plastic liners to the facilities management team for the building, where feasible.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

Reduce e-waste by donating monitors, mice, etc. that are still in good condition; move to a leased-equipment model rather than purchasing so that the manufacturer can recycle returned goods close to the end of their useful life.

Other •

Encourage employees to bring a packed lunch in reusable containers rather than disposable packaging.

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ZCO | Beyond the Commitment | WFH WORK FROM HOME (WFH) EMISSIONS COVID-19 has changed our working habits, with large numbers of people working from home, having both immediate and varied impacts on energy use. Residential electricity use surged due to increased loads in the home, and oil demand shrank due to the reduced commute. For many people who continue working from home, either fulltime or as part of a hybrid model is becoming a reality that brings new challenges and tangible benefits for both our people and the planet. This challenge prompts new lines of thinking on where the company responsibility ends and where employee responsibility for emissions starts. Integral Group recognizes this is an area of reporting that will only become more important in the future. An understanding of “avoided emissions” vs. “transferred emissions” will be studied, as well as updated targets will be added to the Roadmap once preliminary data collected helps to inform strategies for reductions and offsets. POTENTIAL IDEAS TO EXPLORE: • Survey employees on their utility consumption during WFH hours • Provide an “Energy Star Swap” allowance to employees to switch to higher efficiency monitors etc. • Provide or encourage employees to invest in receptacle controls for home offices • IT to send information on the “Default Sleep” settings for laptops and monitors to all employees • Provide employees an incentive to enroll in clean energy purchase programs, such as the “Clean Power Alliance” for Californians, wherever applicable. • Recalculate the projected energy consumption for offices after a WFH schedule for all employees has been finalized

• •

Finalize a consistent WFH schedule for all employees. Offer flexibility/ put together a policy of working from home company-wide Calculate estimated avoided emissions from not commuting into the office due to WFH Provide educational support to employees who want to electrify their homes and install onsite-renewable energy.

ENVIRONMENTAL BENEFITS OF WFH •

Where employees live >6km away from the office, and commute by car, working from home is likely to reduce their overall carbon dioxide (CO2) footprint (commute + energy).

If everybody able to work from home worldwide were to do so for just one day a week, it would save around 1% of global oil consumption for road passenger transport per year.1

Fewer cars on the roads overall due to WFH not only reduces oil consumption but results in widespread declines in air pollution from road traffic.

ENVIRONMENTAL CHALLENGES WITH WFH •

For employees with short car commutes or those done by public transport, working from home could increase CO2 emissions due to extra residential energy consumption.

In some parts of the United States, average residential electricity use on weekdays increased by 22% to 35%2.

The 2020 Integral Group All-staff survey noticed a shift away from public transport use by employees. The perceived health risk of commuting by public transport could be the cause of this shift. Therefore, we saw overall employee commute emissions fall only slightly in offices that remained open during COVID-19. This pattern could continue as new virus variants arise. Reference 1: What is Scope 4? Reporting Avoided CO2 Emissions Reference 2: PR News wire provided by Sense, May 2020

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 3 ZERO CARBON OPERATIONS (ZCO) PLAN

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ZCO | Next Steps CIRCLE OF TRUST As Integral Group evolves its Zero Carbon Operations strategy, the CSER team will continue to partner with the Zero Carbon Operations (ZCO) team on the actions identified within this Zero Carbon Operations (ZCO) Implementation Plan. The teams will continue to lean on the Circle of Trust process to ensure change management steps are properly addressed as the steps identified within the Implementation Plan shift into actions. This shift will require strong leadership to keep all the pieces moving towards completion, including achieving all desired outcomes and targets from the Roadmap. The next near-future steps planned are: •

COMMUNICATE | In the immediate future, the ZCO team, in partnership with the CSER Team, will focus on helping with communications regarding the publication of the ZCO Plan, both internally with staff and externally, as advocacy with clients and industry groups.

ENGAGEMENT | The ZCO team will work on creating connections with the CSER office champions to assist in the promotion and education of the Plan; offer guidance through locallevel actions; and encourage the engagement of staff at all levels in making change happen in the ways that are the most appropriate for them. This engagement includes sharing success stories and resources intentionally with staff to build deeper engagement.

WORKFLOW | The development of additional processes and guidelines may be needed at the office level to assist the transition to environmentally-focused habits and action. This workflow could include finalizing the “New Office Go, No-go checklist,” creating a supplier/vendor questionnaire to check for values alignment, rolling out waste audits globally, and creating Integral Group panel discussions to extend our advocacy efforts to include industry influence.

CONSISTENCY | Use quarterly review check-ins with the CSER team to review progress, solidify next steps and review the processes and tools used to ensure efficient communication to the rest of the Integral Group employees across the globe.

DOCUMENTATION | Documenting FAQs and Lessons Learned as offices begin to adopt recommended actions; provide input to the CSER team on the Zero Carbon Operations targets within the Environmental Roadmap; reflecting on the results within the annual CSER report and providing insight and guidance on how can meet our goals.

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 4 NEXT STEPS

The ZCO Implementation Plan release! COMMUNICATION PERSONAL

Annual CSER Report to track progress DOCUMENTATION REPLICABLE

Promote the Plan in offices ENGAGEMENT EMPOWER

Zero Carbon Operations

Checking in with Offices on Implementation CONSISTENCY ACCOUNTABILITY

Work towards our Roadmap Goals WORKFLOW COMMON ELEMENTS

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ZCO | Next Steps Measure and report carbon emissions and energy/ water usage data on an annual basis •

Roll out “Office go/no-go checklist” to leadership as guidance to be leveraged across the business

Review & update Environmental Footprint Roadmap with ZCO Team to access current targets

Complete “Pathway to Zero Carbon” advocacy project & roll out training across regions

Conduct ESG External Stakeholder Engagement survey

2021

2022

Officially sign the new WorldGBC Net Zero Carbon Buildings Commitment, including Whole Life Carbon vision.

Publish our ZCO Implementation Plan

Focus on advocacy and actions to help raise awareness about the climate crisis during the Road to COP26

Complete reporting to WorldGBC form (all sections for the first time)

2023

Research verified Carbon Offset projects for scope 3 emissions

Target 2 waste audits per office

Roll out supplier survey

2024

Commence waste audits

Set baseline waste for audits

Complete 2022 data collection; disclose and report 2022 emissions

Create plan for staff engagement and employee-led initiatives

Identify low-hanging fruit vs. challenges for real emissions reductions

INTEGRAL GROUP | ZERO CARBON OPERATIONS (ZCO) PLAN | PART 4 NEXT STEPS

Compare 2025 performance results against 2025 targets (for inclusion in 2025 CSER report)

Purchase initial Carbon Offsets for flights & commute emissions (in addition to Scope 1 & 2 energy RECS & offsets)

Target quarterly waste audits per office

2025

2026

Plan for offsets for scope 3: flights and employee commute emissions Launch energy & refrigerant efficiency campaigns across offices globally

2027

2028

Plan for additional verified offsets for any 2030 zero carbon targets

2029

2030

Compare 2025 performance results against 2025 targets (for inclusion in 2025 CSER report)

At a minimum, complete third-party verification of 2030 emissions to support Zero Carbon claims.

Purchase Carbon offsets for all emissions per stated commitment (New: Scope 1 Refrigerants, Scope 3 Waste Emissions)

Meet requirements for minimum energy reduction and ensure “Advocacy” projects are complete

Celebrate achieving Zero Carbon Operations (ZCO)!

Reflect: How has this informed the business? What is next?

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