1. Commitment to Achieving Net Zero

Smart Audio Technologies Limited is committed to achieving Net Zero greenhouse gas emissions by 2050 for its UK operations, in line with the United Kingdom Government’s Net Zero strategy and the requirements set out in Procurement Policy Note (PPN) 06/21.

The organisation recognises that climate change represents one of the most significant global challenges and that businesses operating within government supply chains have a responsibility to contribute to emissions reduction and environmental stewardship.

Smart Audio Technologies Limited therefore commits to:

• Measuring and reporting greenhouse gas emissions in accordance with recognised standards
  
• Implementing operational measures to reduce emissions wherever feasible
  
• Encouraging responsible environmental practices within its supply chain
  
• Supporting the UK Government’s transition toward a low-carbon economy
  

This Carbon Reduction Plan covers emissions from Scope 1, Scope 2, and the defined subset of Scope 3 emissions required under PPN 06/21.

In addition to the UK Government’s Net Zero target of 2050, Smart Audio Technologies Limited has established an internal ambition to achieve Net Zero emissions by 2040, subject to operational growth and technological feasibility.

2. Organisational Overview

Smart Audio Technologies Limited is a technology company specialising in advanced communication systems and audio processing technologies.

The organisation currently operates as a remote-first business, enabling the company to maintain a highly efficient operational structure with minimal environmental impact.

At present:

• The company does not operate leased or owned office premises
  
• The organisation does not operate a vehicle fleet
  
• Operational processes are primarily digital
  
• Business activities are centred around research, development, and commercial engagement
  

As a result, the majority of the organisation’s greenhouse gas emissions arise from business travel associated with industry engagement, demonstrations, meetings, and conferences.

3. Carbon Reporting Methodology

Greenhouse gas emissions within this Carbon Reduction Plan have been calculated in accordance with the following standards and guidance:

UK Government Procurement Policy Note (PPN) 06/21

• GHG Protocol Corporate Accounting and Reporting Standard
  
• GHG Protocol Corporate Value Chain (Scope 3) Standard
  
• UK Government GHG Conversion Factors for Company Reporting
  

The reporting approach adopted reflects the operational characteristics of the organisation and the data currently available.

Activity data has been converted into greenhouse gas emissions using the latest UK Government emission conversion factors, ensuring consistency with public sector reporting requirements.

Where operational data is limited due to the organisation’s small size and remote operating model, emissions estimates have been derived using reasonable assumptions consistent with recognised reporting guidance.

4. Baseline Emissions Footprint

Baseline emissions represent the greenhouse gases produced prior to the introduction of formal carbon reduction initiatives. These emissions provide the reference point against which future emissions reductions will be measured.

Baseline Reporting Year:

1 January 2025 – 31 December 2025

Smart Audio Technologies Limited operates as a remote-first organisation and does not currently maintain permanent operational premises.

The company also does not operate company-owned vehicles or physical production facilities.

As a result:

• Scope 1 emissions are currently zero
  
• Scope 2 emissions are currently zero
  

The majority of emissions arise from Scope 3 business travel.

5. Baseline Emissions Summary

Emissions Category — Total (tCO₂e)

• Scope 1: 0.0
  
• Scope 2: 0.0
  
• Scope 3 (Defined Subset): 11.0
  

Total Emissions: 11.0 tCO₂e

6. Scope 3 Emissions (Defined Subset)

In accordance with the requirements of PPN 06/21, Smart Audio Technologies Limited reports the defined subset of Scope 3 emissions categories applicable to the organisation.

The company currently operates with minimal physical infrastructure and limited logistical activities. As a result, several Scope 3 emissions categories are currently minimal.

Scope 3 Emissions – Baseline Year (2025)

• Upstream transportation and distribution
  
  Transport of purchased goods and services from suppliers to the organisation. Current activities involve limited physical logistics due to the organisation’s digital operating model.
  
  Emissions: 0.1
  
• Waste generated in operations
  
  Operational waste associated with business activities. As the organisation operates digitally without office premises, waste generation is minimal.
  
  Emissions: 0.1
  
• Business travel
  
  Travel associated with meetings, demonstrations, conferences and operational engagement.
  
  Emissions: 10.5
  
• Employee commuting
  
  Travel associated with employees commuting to a workplace. Due to the remote operating model, commuting emissions are minimal.
  
  Emissions: 0.2
  
• Downstream transportation and distribution
  
  Transport of goods or services to clients. As the organisation primarily provides digital services at this stage, emissions are minimal.
  
  Emissions: 0.1
  

Total Scope 3 Emissions: 11.0 tCO₂e

7. Current Emissions Reporting

As the current reporting year corresponds with the baseline reporting period, emissions remain unchanged.

• Upstream transportation and distribution: 0.1
  
• Waste generated in operations: 0.1
  
• Business travel: 10.5
  
• Employee commuting: 0.2
  
• Downstream transportation and distribution: 0.1
  

Total Scope 3 Emissions: 11.0 tCO₂e

8. Emissions Profile Analysis

The organisation’s emissions profile is highly concentrated in business travel, which currently represents approximately 95 percent of total emissions.

Other emissions sources remain limited due to the company’s:

• Remote operating structure
  
• Digital workflows and collaboration tools
  
• Lack of fixed premises
  
• Limited physical logistics activities
  

This operational model significantly reduces emissions typically associated with office operations, facilities management, and employee commuting.

9. Carbon Reduction Targets

Smart Audio Technologies Limited has adopted the following carbon reduction targets:

• Maintain zero Scope 1 and Scope 2 emissions where operationally feasible
  
• Reduce Scope 3 business travel emissions by at least 20 percent by 2030
  
• Achieve Net Zero emissions by 2040
  

Indicative Carbon Reduction Pathway

• 2025: 11.0 tCO₂e
  
• 2030: 8.5 tCO₂e
  
• 2035: 5.0 tCO₂e
  
• 2040: Net Zero
  

These targets will be supported through operational improvements and enhanced emissions monitoring.

10. Carbon Reduction Measures Implemented

The organisation has implemented several operational practices designed to minimise environmental impact.

Remote-First Operating Model

Operating without permanent office premises eliminates emissions associated with building energy consumption, heating, cooling, and facilities management.

Digital Collaboration

The organisation relies on secure digital collaboration platforms and video conferencing tools to reduce travel requirements.

Paperless Workflows

Documentation, reporting, and operational workflows are maintained digitally, significantly reducing paper consumption.

Travel Planning

Operational travel is planned carefully to minimise unnecessary journeys and maximise efficiency.

Supply Chain Awareness

Where possible, the organisation seeks to engage with suppliers and partners that demonstrate responsible environmental practices.

11. Future Carbon Reduction Initiatives

Smart Audio Technologies Limited intends to implement several initiatives to further reduce emissions.

Enhanced Carbon Monitoring

The organisation will improve tracking of emissions associated with travel and operational activities.

Travel Reduction Strategy

Remote collaboration technologies will continue to be prioritised to reduce unnecessary travel.

Travel Governance

Structured travel approval processes will be implemented to ensure environmental considerations are incorporated into travel decisions.

Sustainable Procurement

Environmental considerations will increasingly be integrated into procurement decisions and supplier selection.

Supplier Engagement

The organisation will encourage suppliers and partners to adopt responsible environmental practices.

Future Facilities Planning

If dedicated premises are established in the future, renewable electricity procurement and energy-efficient infrastructure will be considered.

12. Governance and Accountability

Environmental performance will be monitored at a senior management level.

Annual reviews will assess emissions performance and progress toward reduction targets.

Where appropriate, emissions reduction initiatives will be incorporated into organisational planning and operational decision making.

13. Transparency and Reporting

This Carbon Reduction Plan will be reviewed annually and updated to reflect operational changes and emissions performance.

The plan will be published in accordance with UK Government procurement guidance and may be made publicly available where appropriate.

14. Declaration and Sign Off

This Carbon Reduction Plan has been completed in accordance with PPN 06/21 and associated guidance and reporting standard for Carbon Reduction Plans.

Emissions have been reported and recorded in accordance with the GHG Reporting Protocol corporate standard and use the appropriate Government emission conversion factors for greenhouse gas company reporting.

This Carbon Reduction Plan has been reviewed and signed off by the board of directors (or equivalent management body).

Signed on behalf of Smart Audio Technologies Limited:

Sandeep Kumar Chintala

Founder & CEO

Date: 19th March 2026