Carbon Reduction Plan | Dals (Formerly DA Languages)

Publication date: 13th February 2026

Commitment to achieving Net Zero

Dals vision is to have a world where everyone is understood. The service we provide makes a substantial difference to the lives of individuals and in addition we aim to make a difference to the environment and wider community to benefit the next generation.

Dals is committed to achieving Net Zero greenhouse gas emissions by 2030, significantly ahead of the UK Government’s 2050 target. All emissions reported within this Carbon Reduction Plan, prepared in accordance with PPN 006, relate exclusively to Dals’ UK operations within Dals Holdings Ltd, including Dals Ltd and Miton Systems Ltd.

We are strengthening our environmental practices through a structured programme of emissions reduction, supplier engagement, behavioural change, operational efficiency, and strategic alignment with national and sectoral decarbonisation pathways.

Dals will:

· Align our greenhouse gas (GHG) emissions reduction pathway with the Paris‑aligned decarbonisation pathway.

· Submit Science Based Targets (SBTs) for external validation.

· Publish Scope 1, 2 and relevant Scope 3 emissions annually.

· Reduce residual emissions to <10% of our baseline and neutralise them using high‑quality, durable carbon removals.

Baseline Emissions Footprint

Baseline emissions are a record of the greenhouse gases that have been produced in the past and were produced prior to the introduction of any strategies to reduce emissions. Baseline emissions are the reference point against which emissions reduction can be measured.

Baseline Year: 2022
Additional Details relating to the Baseline Emissions calculations.
Dals established a baseline measurement against all applicable scope 1, 2 and 3 emissions in 2022 covering the period December 2021 to November 2022. Scope 1 encompasses direct emissions, including those associated with the direct consumption of natural gas, heating oil, and diesel fuel as well as the emissions associated with owned and leased vehicles and fugitive emissions. Scope 2 encompasses indirect emissions, including those associated with the purchase and consumption of local electricity and distinct heating energy. Scope 3 encompasses other indirect emissions, such as business travel, emissions from extraction of fuels and production of purchased goods and services (including cloud services and video conferencing), vehicles not owned or controlled, outsourced activities, employee commuting, and waste disposal. Due to the nature of our business as a service provider, Scope 1 does not apply as there are no emissions that fall within this category. Scope 2 emissions arise from electricity consumption at our business premises and have been calculated on a market‑based basis, reflecting emissions associated with purchased electricity and supplier‑specific energy sourcing In addition to the required Scope 3 subset, Scope 3 Category 1 (Purchased Goods and Services) is included due to its material relevance to Dals.
Baseline year emissions:
EMISSIONS	TOTAL (tCO₂e)
Scope 1	Total emissions = 0 tCO₂e. Due to the nature of our business as a Service provision, we have no emissions in the Scope 1 category. Stationary combustion: no fossil fuel use reported. Mobile combustion: no company vehicles reported. Fugitive emissions: no refrigerant leakages reported.
Scope 2	Total emissions = 4.6 tCO₂e (grey electricity). Dals lease the office space we occupy and chose the premises due the building having solar panels and the energy provider’s commitment to sourcing green energy, please see below the current Fuel Mix). All the emissions originate from the electricity consumption as this is the only energy source used by Dals. More specifically, grey electricity (i.e. from the grid) accounts for all the emissions as there are no direct emissions related to the use of green electricity (i.e. from renewable sources). Dals offices used a total of 59 MWh of energy: 36 MWh of the total electricity comes from green electricity (60%) 24 MWh of the total electricity comes from grey electricity (40%)
Scope 3	Total emissions = 579.06 tCO₂e Category 1: Purchased goods and services = 539.44 tCO₂e. These emissions relate to the tCO₂e produced by the supply chain, specifically, the miles travelled by self-employed, freelance language professionals that service on-site appointments booked by our clients. We have adopted an activity-based approach using actual mileage travelled, rather than a spend-based method. This decision reflects our commitment to precision and transparency in carbon accounting. Category 4: Upstream transportation and distribution = 0 tCO₂e. As a service provider who does not produce or manufacture goods, this subcategory is not considered to be relevant. Category 5: Waste generated in operations = 0 tCO₂e (Data unavailable; 0 reported as placeholder, not an indication of zero emissions) All waste generated at our business premises is collected and processed by third-party suppliers and to date these suppliers have not been able to provide accurate reporting data regarding our waste consumption. We are working with these suppliers to ensure this data can be provided in future so we can understand our emissions total under this category and work to reduce accordingly. Category 6: Business travel = 8.78 tCO2e Category 7: Employee Commuting = 35.34 tCO₂e Category 9: Downstream transportation and distribution = 0 tCO2e Dals report zero emissions under Downstream Transportation and Distribution because our organisation does not sell physical goods that require transportation or distribution after the point of sale. Our services, including interpreting, are delivered directly to clients without any associated downstream logistics. All emissions related to service delivery, such as interpreter travel, are accounted for under Scope 3 Category 1: Purchased Goods and Services, in line with the GHG Protocol Corporate Value Chain (Scope 3) Standard. This ensures accurate categorisation and avoids double counting.
Total Emissions	588.17 *tCO₂e (tCO₂e intensity 0.021 based on tonnes CO2e / total revenue)***

Current Emissions Reporting

As a leading language servicer provider in the UK, we have experienced considerable growth since our emission baseline year of 2022 and anticipate that this growth will continue year on year. The exponential growth has resulted in an increase of our overall emissions in 2025.

N.B Although we have seen an overall increase in our total emissions from 2022 to 2025, the emissions relative to our economic growth have reduced by 33%.

We recognise that with an increase in our overall emissions we need to take appropriate action to work towards our net zero aspiration of 2030.

*Reporting Year: 2025*
*EMISSIONS*	**TOTAL (tCO₂e)**
*Scope 1*	Total emissions = 0 tCO₂e.
*Scope 2*	Total emissions = 1.63 tCO₂e Dals HQ used a total of 76.15 MWh of energy: 66.93 MWh of the total electricity comes from green electricity. 9.21 MWh of the total electricity comes from grey electricity Although Dals switched to a 100% renewable tariff in April 2025, the 2025 reporting period includes four months of grey electricity consumption, resulting in 1.63 tCO₂e.
*Scope 3*	Total emissions = 854.243CO₂e Category 1: Purchased goods and services = 797.76tCO₂e. Category 4: Upstream transportation and distribution = 0 tCO₂e. Category 5: Waste generated in operations = 0.0001 tCO₂e. Category 6: Business travel = 25.36 tCO₂e Category 7: Employee Commuting = 31.11 tCO₂e Category 9: Downstream transportation and distribution = 0 tCO₂e
Total Emissions	*855.86 tCO₂e (tCO₂e intensity 0.014 based on tonnes CO2e / total revenue)***

Emissions reduction targets

In order to progress to achieving Net Zero, we have adopted the following carbon reduction targets.

· Period to 2027: Target of a 35% reduction in absolute greenhouse gas emissions from the baseline, to 382.32 tCO₂e (equivalent to 0.01366 tCO₂e per £1k revenue).

· Period to 2030: Commitment to achieve Net Zero emissions, defined as a minimum 90% reduction in absolute greenhouse gas emissions from the baseline.

· Residual emissions (representing less than 10% of baseline emissions) will be neutralised through the use of high‑quality, permanent carbon removal solutions, in line with UK Government guidance.

Carbon Reduction Projects

Completed Carbon Reduction Initiatives

The following environmental management measures and projects have been completed or implemented since the 2022 baseline.

Scope 2

Electricity

Enhanced our flexible working model to reduce energy usage in the office.
Energy reduction programme;

o In April 2025 Dals switched to a 100% renewable electricity tariff resulting in zero emissions for scope 2 (market-based). This tariff is generated exclusively from wind turbines, ensuring that our electricity supply now comes from a clean, sustainable source. As a result, there are no direct emissions associated with our electricity use from this point forward, supporting our commitment to reducing our carbon footprint and advancing our sustainability goals.

o Move to motion sense lighting in offices spaces.

o Switch off policy, lights, printers, monitors.

o Environmental guidance and awareness material, annual training to all employees.

Scope 3

Business Travel

Move to virtual meetings where possible.
Promote the usage of public transport, where appropriate.

Employee Commuting

Enhanced our flexible working model to reduce the environmental impact of commuting.
Conducting an annual Employee Commuting survey to assess the environmental impact of commuting and investigate ways of reducing the impact on the environment. This insight can help us make smarter, greener decisions in the future.
Offering Cycle to Work scheme to all employees.
Partnered with Transport for Greater Manchester (TfGM) to offer employees discounted Metrolink travel.

Purchased goods and services (Supply chain travel)

Encourage clients to use remote service solutions for appointments.
In‑person appointments allocated to the closest‑proximity linguists to minimise travel emissions.
Improved data and reporting to ensure accuracy of carbon accounting.

In addition to the above;

We are currently ISO14001 accredited and committed to reviewing our policies to understand and improve our Environment.
We hold regular meetings of the Social Value/ESG Committee and continually develop our Social Value Strategy and Environmental Policy.

· We obtained EcoVadis Bronze accreditation.

· Successfully achieved NHS Evergreen Level 2 through the Evergreen Sustainable Supplier Assessment.

In the future we plan to implement further measures such as:

Working collaboratively with our clients to understand where more remote services can be utilised.
Improving data and reporting further to ensure accuracy of carbon accounting.
Ensuring all employees are kept informed and motivated to make sustainable decisions to support reduction targets.

· Striving to obtain EcoVadis Silver accreditation.

· Enhancing Scope 3 data collection and supplier engagement.

· Exploring carbon offsetting for residual emissions.

Declaration and Sign Off

This Carbon Reduction Plan has been completed in accordance with PPN 006 and associated guidance and reporting standards for Carbon Reduction Plans.

Emissions have been reported and recorded in accordance with the published reporting standard for Carbon Reduction Plans and the GHG Reporting Protocol corporate standard^{^[1]} and uses the appropriate Government emission conversion factors for greenhouse gas company reporting[2].

Scope 1 and Scope 2 emissions have been reported in accordance with SECR requirements (where required), and the required subset of Scope 3 emissions have been reported in accordance with the published reporting standard for Carbon Reduction Plans and the Corporate Value Chain (Scope 3) Standar^{^[3]}.

This Carbon Reduction Plan has been reviewed and signed off by the board of directors.

Signed on behalf of the Supplier:

Matthew Gallacher: CFO

Date:

1 https://ghgprotocol.org/corporate-standard

2 https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting

3 https://ghgprotocol.org/standards/scope-3-standard

[1]https://ghgprotocol.org/corporate-standard

[2]https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting

[3]https://ghgprotocol.org/standards/scope-3-standard

Matthew Gallacher: CFO
Date: 13/2/2025