Reporting Methodology

REPORTING PROCESS
GHG EMISSIONS REPORTING
FORWARD-LOOKING STATEMENTS

Reporting Process

ScottMadden did not adhere to a single reporting framework while preparing this report but followed standards and guidance from the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) when identifying specific metrics and administering the assessment. Contents were guided by the results of our 2022 materiality assessment and available quantitative data. We have updated the metrics tracked and reported to continue to align with sustainability reporting best practices. All data and metrics are from FY 2023, FY 2024, and FY 2025 unless otherwise noted.

Summary of 2025 Results

Community Engagement

Metric
2023
2024
2025
Charitable giving per employee
$234
$276
$261
Charitable giving as a % of revenue
<1%
<1%
<1%
Average volunteer hours per employee
1.7
1.0
0.6
Number of boards employees are members of
19
19
18

Employee Well-being and Development

Metric
2023
2024
2025
Healthy lifestyle program participation (% who submitted or average reimbursement per employee)
73%
74%
76%
Headspace app participation rate
40%
46%
52%
Mental health service utilization – medical plan
15%
22%
25%
Average annual nights out per consultant
16.8
25.7
23.5
Average annual training hours per employee
10.7
9.7
12.8
Average annual training hours per consultant
11.7
10.5
12.0
Average annual training hours per administrative staff
5.6
5.7
9.0

Environment and Emissions

Metric
2023
2024
2025
% emissions from scope 1 (on-site gas heating)
0%
0%
0%
% emissions from scope 2 (purchased power)
34%
17%
21%
% emissions from scope 3 (business travel and employee commuting)
66%
83%
79%
Flight emissions per employee
1.07 MT CO2e
0.95 MT CO2e
1.06 MT CO2e
Vehicle emissions per employee
0.29 MT CO2e
0.79 MT CO2e
0.54 MT CO2e
Emissions intensity per employee
3.49 MT CO2e
3.77 MT CO2e
3.73 MT CO2e
Office electricity intensity
25.96 kWh/ft2
14.11 kWh/ft2
16.87 kWh/ft2
Carbon offsets purchased
760 MT CO2e
830 MT CO2e
816 MT CO2e
Waste diverted from landfills via composting
880 lbs.
738 lbs.
485 lbs.
Carbon equivalents avoided from composting
1.04 MT CO2e
0.87 MT CO2e
0.57 MT CO2e

Data Privacy and Cybersecurity

Metric
2023
2024
2025
Security Awareness Training completion rate[1]
100%
100%
100%
% employees who signed Acceptable Use Policy
100%
100%
100%

Business Ethics and Integrity

Metric
2023
2024
2025
% of employees acknowledging workplace conduct, conflicts of interest, and business ethics policies
100%
100%
100%

Notes on metrics:

[1] Active employees only, excludes those who were on extended leave of absence (e.g., parental leave)

GHG Emissions Reporting

Continuing with the carbon accounting model used in previous Corporate Responsibility Reports, ScottMadden adjusted its assumptions and emissions factors to reflect the most accurate calculations from business travel and electricity consumption. The verification process evaluated the accuracy and reliability of the reported data, ensuring conformance to the World Resources Institute (WRI) and World Business Council for Sustainable Development’s (WBCSD) standards, allowing the company to confidently determine the necessary carbon offsets.

Continuing the carbon accounting approach used in prior Corporate Responsibility Reports, ScottMadden annually updates its assumptions to reflect the most accurate available data for business travel, electricity consumption, and regular commuting. The verification process evaluates the accuracy and reliability of reported information and ensures conformance with standards established by the WRI and the WBCSD.

As reported in 2024, ScottMadden reaffirmed its commitment to accurate and transparent environmental reporting by obtaining independent assurance of its greenhouse gas (GHG) emissions inventory. Sustainability Assurance Services (SAS) conducted a limited assurance audit of ScottMadden’s 2023 GHG analysis, applying professional judgment in accordance with SAS verification procedures and ISO 14064:2019 (Part 3). As a result of this process, ScottMadden began measuring and tracking additional Scope 3 emissions—Waste Generated from Operations and Purchased Goods and Services. For ScottMadden, this primarily includes emissions associated with equipment provided to staff, as well as vendors supporting employee benefits and other business services.

Forward-Looking Statements

This report may contain forward-looking information, including statements about ScottMadden’s corporate responsibility efforts. These statements are based upon ScottMadden’s current beliefs and expectations and involve risks and uncertainties. If underlying assumptions prove inaccurate or risks or uncertainties materialize, actual results may differ materially from those set forth in the forward-looking statements. ScottMadden disclaims any obligation to publicly update any forward-looking statement, whether as a result of new information, future events, or otherwise.

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