making carbon reduction strategies pay

www.advancedcomputersoftware.com/absVersion 2.1 0810 Copyright Advanced Business Software and Solutions Limited 2011

Business cost-cutting through intelligent monitoring of energy use

An Advanced Business Solutions white paper

Introduction As the Coalition Government promises to tear out large sections of the rulebook and relax targets in an attempt to ease the strain on struggling UK businesses, it is tempting to conclude that environmental sustainability initiatives can be put on a backburner. In crisis mode, the country and its commercial entities surely have more pressing concerns?

Keeping the lights on remains one of them and this demands that organisations can continue to balance their books. Evidence has shown that there is a direct correlation between energy efficiency and cost efficiency for a business. As a result, the attention paid to carbon emissions monitoring and management is no longer something that is automatically handed over to corporate social responsibility and marketing teams.

At more astute companies, the discipline is now firmly on the radar of the finance department. If international pledges and government targets around global warming have done anything positive for businesses, it is to encourage them to measure and gain an appreciation for just how much wastage goes on in companies – and how much this is costing them.

The following white paper assesses the current landscape for carbon emission monitoring, exploring not only companies’ regulatory responsibilities for behaving in a more environmentally sustainable way but also how, through systematic, integrated measuring and reporting, they can substantially reduce their internal costs at a time when energy prices and other business costs are escalating at a punishing rate.

Why bother with carbon reduction?Although it may not be a company directors’ most pressing priority, carbon reduction is incumbent on every business, every home and every individual. Not only ethically, but in order that mandatory targets are met so that companies are not fined and so that the UK does not fall short of the promises it has made as part of international treaties on climate change.

Meeting targetsAlthough the Government has other preoccupations at the moment, it has committed to meeting some onerous targets on curbing carbon emissions in a relatively tight timeframe. The Climate Change Act, which the UK adopted in 2008, defines a commitment to reduce carbon emissions to 80% below 1990 levels by 2050. This, in turn, has prompted a whole host of Government policies, many of which affect the majority of UK business – some with significant penalties for non compliance.

A good source on the latest measures affecting UK businesses is the Carbon Trust (see http://www.carbontrust.co.uk/Pages/Default.aspx). Its web site sets out guidelines targeted at different sizes and types of organisations, and highlights the following schemes as having direct impact on UK companies’ energy consumption and carbon production habits:

Making carbon reduction strategies pay

WhitePaperJanuary 2012

• Energy Efficiency Scheme (CRC)

• Building regulations

• Feed-in tariffs (FITs)

• The EU Emissions Trading Scheme

• Climate Change Agreements/Climate Change Levy

• Renewable Energy Strategy

Full details can be found in appendix 1

Most recently, the Government has introduced the Greening Government ICT strategy. Again designed to feed into the UK’s overarching environmental targets, the scheme is intended specifically to minimise the impact of the UK Government on the environment through the way it uses IT, with a series of targets set out over the next three years. The strategy covers all central and local government offices.

The particular importance of this individual development is that it highlights the positive contribution IT can make to reducing carbon emissions, particularly around exploiting ICT for the reduction of travel and use of paper, and encouraging behavioural changes within Government in support of greener working practices. As the Government is a major user of ICT, it must play a key role in driving change and set an example for other organisations, in the private sector.

Corporate social responsibility & brand perceptionSetting an example is another strong motivator for organisations to get their houses in order environmentally. Corporate social responsibility commitments demand it, and companies owe it to their shareholders, staff and customers to do the right thing. In a business-to-business environment, it could affect who an organisation is able to trade with – a large powerful customer may veto or sanction suppliers based on their documented carbon performance if their own commitments to the environment dictate this. In numerous situations, a company with strong green credentials can expect to have an easier time – as an employer trying to attract the best talent, as a supplier trying to win new business in a difficult economic climate, and in broader PR terms.

Greener is leaner: Cutting carbon also means cutting costs From a purely commercial perspective, the real driver for businesses to ‘go green’ is the parallel opportunities for significantly reducing operating costs through a measured reduction in wasteful practices.

Any cut in travel, electricity use, paper distribution and inefficient IT practices should automatically translate into money added to the bottom line. The cynical could look to the hotel industry, which ‘in the interests of the environment’ asks guests to think twice before putting towels out to be laundered, or banks and utility companies that are pulling out all the stops to get customers to switch on online rather than paper billing. Such practices may indeed be part of a commitment to environmentally responsible business management, yet coincidentally such measures also reduce the associated workload and conserve the organisation’s resources (power use, processing and distribution costs, etc).

Similarly, if a business reduces its carbon footprint by being more frugal in the way it manages its lighting, travel, IT data centre, it is not only able to tick sustainability boxes with all that means for good PR and compliance with targets, it is simultaneously delivering cost-efficiency wins for the board.

The latest calculations by the Carbon Trust indicate that organisations across the public and private sectors could save £700 million a year on energy simply by using their lighting more efficiently (source: http://


www.greenwisebusiness.co.uk/news/700m-in-energy-savings-to-be-made-on-lighting-says-carbon-trust-2871.aspx).

The Trust, which claims that even low-cost measures such as switching lights off and adjusting basic controls and settings could add up to savings of up to £350 million a year, has just published a guide advising on cost-effective measures to address the wastage, including lighting refurbishment and sensor-based controls. Depending on the type of organisation, individual premises can expect to save anything between 20-50% of their annual lighting costs by taking a more intelligent approach to associated power consumption.

Taking actionSo why aren’t more organisations proactive about making the requisite changes? Predominantly this is due to a lack of prioritisation: companies just aren’t making the time to (a) explore the potential and (b) plan and implement the necessary measures. Believing this requires resources and budget they cannot readily allocate to the initiative, many companies never quite get round to making a start.

This is unfortunate, especially given that there is a wealth of advice, help and ‘friendly’ funding available to encourage companies to implement green strategies. And, once organisations start measuring their carbon emissions, giving them an idea of the scope for dual savings, the business case takes care of itself.

Defra notes that all businesses can save money by using resources such as water, energy and raw materials more efficiently. It estimates that 2% of UK business profits per year may be lost through inefficient use of resources and that UK businesses could save around £23bn per year by making simple changes to use resources more efficiently and help protect the environment and natural environment. The call to action on its website is quite clear: “Businesses that don’t use resources more efficiently will miss out on potential commercial opportunities and will lose out as prices for scarce commodities rise.”

Sources of financial helpOf such perceived importance are greener businesses to the UK’s ability to meet its carbon reduction targets that the Government and its partners are offering a series of incentives for organisations willing to meet them half way. Although current austerity measures have resulted in a curbing of grants, new funding schemes are emerging which range from energy-efficiency loans, to grants encouraging greener forms of transport.

One scheme is the so-called Green Deal, due to launch in October 2012, providing a number of sweeteners designed to encourage businesses and households out of their environmental apathy. A further £200 million of funding has now been earmarked for the initiative, which is a measure of how committed the Government is to reducing global warming despite brutal budget cuts.

The Green Deal will give building owners access to loans for loft and cavity wall insulation, lagging and other energy-efficiency measures. One of the terms of the scheme is that repayments - made via a surcharge on energy bills - are never more than the savings realised.

In the meantime, the Carbon Trust offers leases, loans and other financing options from £1,000 upwards - with no maximum - to all types of organisations. Again, payments are calculated to ensure they are offset by the anticipated energy savings. (Visit http://www.carbontrust.co.uk/cut-carbon-reduce-costs/products-services/financing/business-financing/pages/finance-overview.aspx.)

If businesses are able to finance their own initiatives, the same principle applies – any money invested will be returned to them with dividends because of the long-term savings associated with less wasteful practices.


Measuring and reporting on emissions Although they will have a good indication from the experiences of similar companies, organisations won’t know how much they themselves could save until they start monitoring their energy consumption and carbon output. Those qualifying as big carbon producers will be obliged to measure and report on this anyway, but this is a discipline that all companies should adopt as an extension of their general business performance accounting and reporting – never more so than now because of soaring energy prices.

The good news is that carbon emissions information is being included increasingly on invoices and statements, making it easier for companies to collate, analyse and report on this data without having to fix monitoring technology to individual electronic devices or meters to wall sockets.

Forecasting, budgeting & targetsThe most logical and effective way of measuring and managing carbon emissions is to integrate the process into organisations’ standard financial reporting systems. For all of the reasons outlined above, carbon accounting should no longer be thought of as a discrete activity. To have maximum benefit to the business, the information being collated needs to be considered for its impact on costs and budgets – not just for carbon reporting compliance purposes.

For optimum insight and impact, any carbon accounting solution should feed into the company’s core financial system, which means choosing a solution that has been designed to integrate with other business software in this way – perhaps being a specialist module within a broader accounting software suite. Many large organisations that have been obliged to measure carbon emissions for some time have found that the software they are using limits their scope for broader cost and budgeting analysis using the carbon-based data.

Given that electricity and gas bills and the like already contain carbon emissions data, the purchase ledger is one of the best places to monitor associated findings and cost implications. A fully functional and integrated carbon management module, incorporated within an accounting software suite that has been updated to recognise and extract CO2 data, will be able to extract or calculate carbon emissions and associated cost data from ALL accounting transactions.

When it is processing expenses claims, for example, it will automatically assign CO2 statistics relating to car mileage, calculated according to the particular vehicle used and the type of fuel it uses.

This, in turn, makes it much easier to forecast future CO2 emissions, and assess how changes in company behaviour will affect them – and with what impact on business costs. If car mileage is found to be a significant contributor to the company’s emissions, managers can explore the likely difference made by a change of vehicle, or the deployment of video conferencing as a replacement for some meetings. Similarly, an organisation can calculate the likely payback if introducing a more efficient and intelligent lighting system throughout its buildings. In this way, companies can begin to determine more reliably whether CO2 reduction targets are achievable, whether planned measures will go far enough and how much the reduction could save the business in real terms.

Crucially, business managers will be able to drill down into the data too, to identify which departments emit the most carbon or practise the most wasteful habits, making teams and individuals more accountable.

Specific functionality to look for

A carbon accounting software system should enable an organisation to:

• Enter relevant data, or extract this from other accounting systems

• Convert data into carbon equivalents


• Budget for future use

• Compare actual usage with budgets

• Produce summary and detailed reporting

It should be possible for specific document types (including purchase invoices, journals and cashbook payments) to be flagged as relevant to carbon reporting, and default types and categories stored against GL expense codes, project activity codes and resources. Carbon data should be entered at line level for documents by selecting an emission type and category, and the values recorded in the units defined accordingly. These values will then be converted into carbon equivalent values and stored, at a transaction and summary level.

The actual carbon values entered in this way can then be viewed in standard reports and enquiries within both General Ledger and Project Costing to:

• Establish emission types/categories

• Identify documents for carbon entry

• Establish budgets

• Enable reports & enquiries, for example:

• Carbon formats within summary & detail reports

• New balance types in summary balances report

• Carbon actuals and budgets on all screens

• Facilitate EDR reporting (GL/PJ/CA)

Bringing about reductions Once organisations have a greater handle on their main sources of emissions and the associated opportunities for CO2 reduction and cost-cutting, they can begin to take action - by implementing more environmentally sustainable technologies, systems and processes, and by encouraging changes in employee behaviour.

The biggest gains are typically possible through the following areas (see also Sources & Resources section below for links to numerous articles and sources of advice on ‘quick wins’ for businesses):

• Lighting - Compact fluorescent lamps (CFL) offer reduced energy usage and a longer rated life compared to traditional incandescent bulbs, while LED lamps consume between 1 and 3 watts, potentially yielding a 94.5% saving. An LED lamp should last around 12 years.

• Changing the culture - Careless or lazy staff are a company’s biggest enemy when it comes to trying to reduce carbon emissions. Leaving lights or monitors on, or printing every document, may seem inconsequential to the individual, but soon add up to costly wastage if half of the office is doing it. Initiatives should be led from the top, and best practices actively encouraged.

• Open the blinds - Avoid artificial lighting as much as possible. It’s healthier, cleaner and cheaper to let natural light in. If an employee works in a dark corner, equip them with a lamp rather than turn on all the lights on. To avoid wasteful practice, use automatic sensors to turn lights off when no-one needs them.


• Digitise - Avoid paper wherever possible, reducing printing and distribution costs, consuming less power and ensuring that content can be found easily because it’s all stored centrally and can be called up on any screen. Banking, invoicing, HR communications and newsletters, even payslips, can all be managed online now. It’s good for the environment, costs a lot less than managing paper, and is much easier to administer, track and manage for all concerned (encouraging greater personal accountability and information self-service). Storing paper is fraught with risk in any case: documents can be easily lost, and are vulnerable to fires and flooding, etc. They also take up a lot of physical space which could be put to better use.

• Heating/air-conditioning - Turn the heating down or, if it’s hot, open a window. Adjusting the thermostat by just one degree can cut a company’s heating bill by around 8% a year, according to The Carbon Trust. Ideally, the thermostat should be no higher than 19 degrees.

Carbon reduction technologiesFor organisation-wide carbon reductions, organisations should consider investing in technologies that replace high carbon emitting processes with more energy-efficient solutions. In addition to more efficient insulation, heating and lighting systems, the following solutions offer the double benefit of carbon and cost reduction:

Document management systems

Most organisations are trying to reduce their dependency on paper because it is inefficient in almost every conceivable way. The finance and HR departments are typically among the biggest generators and receivers of paper, between them handling contract, invoices, purchase orders, statements and CVs.

By reducing the amount of paper that is produced and circulated, using document management and imaging systems, organisations can substantially reduce their carbon emissions. This is because cutting the printing, distribution and storage of paper reduces the use of power-consuming, heat-generating printers and photocopiers, not to mention the need for carbon-generating transport as documents are sent out by post or courier. Demonstrable ROI for document management solutions tend to have a relatively swift payback on the initial investment.

Electronic procurement

Procuring goods and services can prove an especially paper-intensive activity, which is driving organisations to manage the process electronically. A number of technologies can be used to automate the different stages of the procurement cycle, from electronic purchase requisition solutions to invoice authorisation and electronic payment technologies. As well as reducing the paper usage levels these systems also free up time by automating time consuming manual processes.

Electronic payslips

Organisations also need to consider how they communicate with their people. Payslips, for example, are often printed out and posted to staff on a monthly, even weekly basis. This is not only costly, but is energy consuming, sometimes occupying office printers for days on end. According to independent research, the production of a single paper payslip emits 2.8 grams of CO2. Electronic payslip technology enables payslips to be produced electronically and emailed out to all staff automatically, removing the need for the production and postage of paper payslips.

Self-service solutions

Online information portals and e-forms provide a further means of interacting with staff more efficiently and eco-consciously. Here, authorised managers and employees are able to serve themselves more readily,


by checking their records, applying for holidays, tracking the process of applications, or updating their own details – such as bank account information or a change of address. Again, this is a powerful example of paper-based procedures being replaced with less carbon emitting automated processes, and delivering cost reduction and enhanced efficiency in a number of other areas.

For the best results, companies should develop a clear strategy and assign managers to driving positive change through a structured programme of actions which is reviewed regularly. A proposed structure for such initiatives is provided on the web site of carbon management consultancy, Carbon Footprint: (see http://www.carbonfootprint.com/businesssolutions.html).

Three examples of good carbon and cost efficiency in action are set out below.

A case in point (1): Changeworks Changeworks is a Scottish environmental charity, providing innovative services and businesses in energy and waste prevention.

Given the organisation’s remit, Changeworks prides itself on following best practice when it comes to carbon and cost efficiency. To this end, it uses a comprehensive, integrated software suite which looks after financial management, electronic procurement and human capital management, and includes self-service functionality.

Changeworks sought a flexible system to improve organisation-wide efficiency because it has staff located in remote locations such as the Highlands and Scottish islands who need to quickly access and distribute comprehensive financial information wherever they are. By streamlining invoice authorisation and expenses processes and approving everything electronically, the charity is now able to significantly reduce paper consumption and carbon emissions, supporting its green agenda.

In HR, Changeworks can now easily store, update, retrieve and process employee information with automated functionality that replaces manual processes and spreadsheets. Not only does this give managers real-time staff information, but employees can now serve themselves by directly accessing and updating HR information such as annual leave requests and personal data.

A case in point (2): Cornwall CollegeCornwall College is the third largest further and higher education college in the UK, serving 45,000 students. It has implemented a financial management system with integrated budgeting, forecasting and planning functionality. This is cutting the time taken to budget and forecast, and enables the electronic circulation of over 100,000 documents.

Document imaging functionality combined with integrated workflow functionality will enable the paperless circulation, approval and storage of business documents, largely eliminating the College’s reliance on paper across eight sites.

A case in point (3): The Royal ParksThe Royal Parks (TRP) is an executive government agency responsible for administering and maintaining London’s Royal Parks. It chose to implement a financial management system with integrated electronic document imaging and workflow functionality to replace time-consuming paper-based procurement processes and improve the visibility of financial information. The system will also give the agency tighter control over its project management costs. HR self-service and workflow functionality are also part of TRP’s plans.

The new software will enable staff to raise purchase orders and approve purchase invoices remotely,


eliminating inefficient paper-based processes. Budget holders will also be able to electronically create, circulate and access financial reports directly from the system, creating a paperless office while maintaining high levels of visibility of key financial details. Crucially, reporting will be improved, both in terms of speed and the availability of information that is produced. This will make it easier for non-finance staff to drill down and understand comprehensive financial data without requiring further clarification, and free up the finance team’s time.

Further plans include adding in a budgeting and forecasting system to enable users to easily enter, process and view financial data directly from the desktop in real time, replacing the time-consuming manual consolidation of spreadsheets.

The carbon clincherIn each of these examples, the potential to further introduce carbon accounting, management and reporting into the mix would enable substantial additional benefits. This would add a further dimension through which these organisations would be able to drive down costs and promote new internal efficiencies - while boosting their environmental credentials and complying with government targets around carbon reporting and performance improvements.

Any organisation refreshing or expanding their existing accounting systems would be wise to consider this valuable additional functionality.

SummaryThe days of organisations’ environmental policy being led by the marketing department are long gone. The economy may be in the red, but this should not detract from the green agenda. The Government still has strict targets to hit, and cannot hope to meet them without the full cooperation of the UK’s public and private sectors.

To maximise the results of any environmental sustainability initiative, an organisation’s Board needs to drive the agenda from the top down. A critical success factor will be ensuring that waste – and successful waste reduction – is measured. Also, that the organisation’s culture and practices change in conjunction with the new strategy and any corresponding investments in ‘green’ technology – whether new lighting systems, low-energy computer equipment, employee self-service, e-procurement or e-payslip software.

Combing environmental sustainability programmes with an internal efficiency drive is the best way to make a green strategy pay. But if that isn’t enough to persuade organisations of the value in carbon reduction initiatives, consider the penalties for companies that drag their feet. It is generally accepted that it is only a matter of time before all UK organisations will be required to comply with carbon measurement and reduction schemes, or else risk fines and poor public ratings, so inertia is a risky state to maintain.

In the public sector, which is rapidly taking the lead on climate change because of the imperative of the Government to lead from the front, the results speak for themselves about what’s possible. Over the past eight years, the Carbon Trust has helped over 2,500 public sector bodies cut 12 million tonnes of CO2 and save £426 million (net of project costs) through projects that typically pay back in less than five years (source: Carbon Trust, November 2011: http://www.carbontrust.co.uk/news/news/press-centre/2011/Pages/public-sector-carbon-targets.aspx).

Based on projects currently in the pipeline, the Trust has identified a further £2bn in potential cost savings and 80 million tonnes in potential carbon reductions. To date, carbon management projects have included 292 local authorities, 102 NHS Trusts, 17 central government organisations and 110 higher education institutions.

Private businesses could learn a lot from such initiatives.


Sources & resources:Carbon Trust: Why save carbon? http://www.carbontrust.co.uk/cut-carbon-reduce-costs/reasons/why-save-carbon/pages/why-save-carbon.aspx

UK SMEs losing £7.7bn a year through energy inefficiency (article): http://www.inspiresme.co.uk/news/green/uk-smes-losing-%C2%A37-7bn-a-year-through-energy-ineffi-06679/

Carbon reduction commitment http://www.carbontrust.co.uk/policy-legislation/business-public-sector/pages/carbon-reduction-commitment.aspx

CRC requirements: http://www.decc.gov.uk/en/content/cms/emissions/crc_efficiency/crc_efficiency.aspx

Defra advice and details of potential savings: http://www.defra.gov.uk/environment/economy/business-efficiency/

101 Ways UK Small Businesses Can Save Energy And Lower Their Costs (source: GreenWise): http://www.greenwisebusiness.co.uk/news/101-ways-uk-small-businesses-can-save-energy-and-lower-their-costs-2841.aspx

Five easy ways to cut your business energy bill (article): http://www.inspiresme.co.uk/green/carbon-reporting/five-easy-ways-to-cut-your-business-energy-bill/

Details of available incentives for business sustainability initiatives (source: GreenWise): http://www.greenwisebusiness.co.uk/resources/green-grants-and-funding-16.aspx

Carbon Trust finance for green initiatives: http://www.carbontrust.co.uk/cut-carbon-reduce-costs/products-services/financing/business-financing/pages/finance-overview.aspx & http://www.carbontrust.co.uk/cut-carbon-reduce-costs/products-services/financing/Pages/financing.aspx

Details of Advanced Business Software’s carbon accounting software: http://www.advancedcomputersoftware.com/abs/news/carbon-accounting.php

Where to look for carbon efficiency gains (Guardian article, July 2011): http://www.guardian.co.uk/sustainable-business/carbon-efficient-offices-energy-savings

The low carbon workplace: http://www.lowcarbonworkplace.com/

How to cut carbon emissions from business buildings (source: Business Link): http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1080445942&type=RESOURCES

Office equipment and energy efficiency: http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1086891850&type=RESOURCES

5 ways a company can reduce its carbon footprint: http://www.howto-guidebook.com/4119/5-ways-a-company-can-reduce-its-carbon-footprint

A proposed Energy Performance Programme (source Carbon Footprint, a carbon management consultancy): http://www.carbonfootprint.com/businesssolutions.html

Changeworks case study: http://www.advancedcomputersoftware.com/abs/news/changeworks-implements-coa-solutions.php

Cornwall College case study: http://www.advancedcomputersoftware.com/abs/news/cornwall-college.php

The Royal Parks case study: http://www.advancedcomputersoftware.com/abs/news/royal-parks-


finance-system.php

Appendix 1: The latest measures affecting UK businesses is the Carbon Trust see http://www.carbontrust.co.uk/Pages/Default.aspx).Energy Efficiency Scheme (CRC) - Effective as of 2010, this currently applies only to organisations consuming more than 6,000 MWh of electricity in 2008 (equivalent to an annual electricity bill of about £500,000). These organisations must purchase and surrender allowances each year to cover their CO2 emissions. More details can be found at http://www.carbontrust.co.uk/policy-legislation/business-public-sector/pages/carbon-reduction-commitment.aspx. Although this does not apply directly to smaller and mid-sized organisations at present, it is likely to be only a matter of time before requirements are broadened.

Building regulations - Because buildings are responsible for 40% of UK emissions, the Government has taken measures to ensure that new-build premises meet stringent environmental sustainability and energy efficiency criteria (all new commercial buildings must be carbon neutral by 2019), while mandatory energy certificates ensure that a building’s energy performance is measured consistently and objectively. All commercial buildings now require an Energy Performance Certificate (EPC) by law when built, sold or put up for rent.

Feed-in tariffs (FITs) - These provide a financial incentive for businesses to make use of small-scale renewable technologies. Small-scale low carbon electricity generators receive payment for electricity produced and for the excess exported to the grid.

Energy-intensive industries, meanwhile, have other commitments they must meet, complying with:

The EU Emissions Trading Scheme - This puts a cap on the CO2 emitted by business and creates a market and price for carbon allowances.

Climate Change Agreements/Climate Change Levy - This applies a tax on energy bills across the business and public sector to encourage energy efficiency.

Renewable Energy Strategy - This sets out how the UK aims to increase the amount of energy it gets from renewable sources to 15% by 2020.

Further information and advice can be found on the Defra web site at http://www.defra.gov.uk/environment/economy/business-efficiency/.

About Business SolutionsAdvanced Business Solutions, an Advanced Computer Software Group plc company, provides leading integrated business applications and services that enable public, private and third sector organisations to retain control, improve visibility and gain efficiencies whilst continually improving corporate performance. It’s award-winning software systems comprise core financial management, procurement, human resource and payroll systems, integrated with a range of collaborative, document management and business intelligence solutions . It also provides managed and bureau service options.

Advanced Computer Software Group plc is the UK’s leading supplier of software and IT services to the health, care and commercial sectors. It comprises 3 main divisions and has 7000 customers and 800 staff worldwide.

For more informationAdvanced Business Solutions is a brand name of Advanced Business Software and Solutions Limited, registered in England, company number 03214465. Registered office: Munro House I Portsmouth Road I Cobham I Surrey I KT11 1TF.t: +44 (0) 08451 606 162 f: +44 (0) 1932 584 001 e: [email protected] www.advancedcomputersoftware.com/abs

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making carbon reduction strategies pay

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