Brooks Macdonald Annual Report and Accounts 2025

Responsible business continued Corporate and operational

Environmentally friendly procurement processes Our dedication to sustainability is also reflected in our procurement processes, where we focus on eco-friendly and ethical practices. We partner with suppliers who uphold ethical business standards, including paying a living wage to their staff and ensuring fair labour practices. Furthermore, we actively source and prioritise carbon-neutral products in our operations. By selecting suppliers and products committed to reducing their carbon emissions, we contribute to the global fight against climate change and encourage sustainable practices. This approach guarantees that our supply chain supports both environmental sustainability and social responsibility. Energy consumption and carbon footprint Our overall energy consumption has marginally increased over the year, to 762.4 MWh, due to the larger office footprint. Our total (market- based) GHG emissions have decreased by 7% to 99.2 tCO 2 e, driven by lower staff mileage and lower gas usage. Our energy consumption and GHG emissions intensity ratios decreased by 17% and 23% respectively. This reflects the changes in our office portfolio over the year, as well as the change in energy source in the Edinburgh office, which is no longer consuming gas on site. Currently, 10 out of our 15 sites (excluding the Glasgow office, which opened on 1 July) use fully renewable electricity. Going forward, we will continue to look at ways to expand this across other locations.

Scope 1, 2 and 3 disclosures 1

• Sustainable infrastructure: Our serviced office providers prioritise sustainability in their building operations, employing energy-efficient lighting, heating and cooling systems, and using eco-friendly materials. • Flexibility and adaptability: The ability to scale office space up or down as needed reduces the necessity for new construction, which, in turn, decreases the environmental impact associated with building new facilities. When we buy new materials, we prioritise carbon neutrality and ensure we use the most sustainable products available, including those with long lifecycles and those made from reclaimed and reused materials. Environmentally friendly waste management Our commitment to sustainability is reflected in our environmentally friendly waste management practices, which include reduced packaging, and recycling or donation of obsolete office furniture. We prioritise the use of minimal packaging for all products and supplies, which allows us to cut down on waste and lower our overall carbon footprint. We look for ways to recycle office furniture whenever possible. By refurbishing and reusing existing pieces, we minimise waste and the demand for new resources. This practice extends the lifecycle of our furniture and supports a circular economy. Where furniture cannot be recycled internally, we donate usable items to local charities and community organisations. This diverts waste from landfills and supports those in need, fostering a culture of community support and sustainability.

Energy consumption (MWh)

GHG emissions (tCO 2 e)

Source of energy and emissions

2025

2025

2024

2024

23.4 20.6 44.0

4.3

Combustion of natural gas Combustion of biogas

57.7 20.3 78.0

10.6

Total Scope 1

4.3

10.6

Generation of purchased electricity

482.1

99.8

401.1

83.1

446.6 482.1

92.5

Of which from renewable sources Total Scope 2 (market based)

391.7 401.1

81.1 2.0

7.4

Combustion of fuel in staff vehicles Hotel accommodation Business travel (rail) Business travel (air)

236.3

57.0

280.7

68.0

– – –

7.1

– – –

8.7 1.5

3.5

19.9 87.5

15.6 93.8

Total Scope 3

236.3

280.6

Total Scopes 1, 2 and 3

762.4

99.2

759.8

106.4

Intensity per 1,000 m 2 gross floor area

135.4

17.6

162.7

22.8

1 Due to time constraints and the availability of the data, all reported electricity and gas consumption figures include estimated values. For landlord-managed sites, energy usage was estimated for the full reporting period using Chartered Institution of Building Services Engineers TM46 benchmarks — a set of standardized energy performance metrics commonly used to assess typical energy consumption across various building types. In contrast, for company-owned sites, estimates primarily cover the months of May and June 2025. Estimations account for approximately 146,285 kWh of electricity (representing 30% of total electricity consumption) and 15,116 kWh of gas (representing 34% of total gas consumption). The remaining 70% of electricity and 66% of gas consumption are based on actual meter readings. We expect data completeness to improve in future reporting cycles. To calculate GHG emissions, we applied location-based conversion factors (kgCO₂e/kWh) aligned with the UK’s average grid supply. Emissions associated with renewable energy supplies have been excluded to reflect net market-based emissions. All conversion factors and fuel properties used in this disclosure have been sourced from the 2024 “UK Government Greenhouse Gas Conversion Factors for Company Reporting” published by the Department for Energy Security & NetZero and the Department for Environment, Food & Rural Affairs. All GHG emissions have been expressed in terms of their carbon dioxide equivalence.

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Brooks Macdonald Group plc Annual Report and Accounts 2025

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