Carbon Reduction Plan - OPRaaS Labour Supply Chain Assurance Compliance and Audit Platform

OPRaaS Carbon Reduction Plan (CRP) – Aligned with PPN 06/21

Supplier Name: OPRAAS

Publication Date: 1.06.2026

Commitment to Achieving Net Zero

OPRAAS is committed to achieving Net Zero emissions by 2050.

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: November 2023 to October 2024

Additional Details: No prior reporting.

Baseline Year Emissions (Nov 2023 to Oct 2024)

Category	Total Emissions (tCO2e)
Scope 1	0
Scope 2	0
Scope 3	2.6
Total	2.6

Scope 1: Direct Emissions

Company facilities: OPRAAS operates a hybrid working model (home-based and serviced office). Emissions from serviced offices are reported by the landlord and excluded from this report to avoid double counting.

Company vehicles: OPRAAS does not own company vehicles, so Scope 1 emissions are zero.

Scope 2: Indirect Emissions

Purchased electricity, steam, heating and cooling: OPRAAS does not purchase energy directly as all office spaces are leased. Energy consumption is covered by the landlord.

Scope 3: Other Indirect Emissions (Included Sources)

Business travel (Category 6): Minimal due to reliance on Teams and webinars. Official business travel emissions are not currently measured but will be monitored in future reporting.

Employee commuting (Category 7): Hybrid working significantly reduces emissions from commuting.

Waste (Category 5): Managed through lease arrangements; paperless policy in place.

Current Emissions Reporting

OPRAAS has not recorded any material organisational changes (e.g. headcount, office footprint) between the baseline year (Nov 2023 to Oct 2024) and the reporting years 2024/25 and 2025/26

In the absence of measured data, reported emissions for these years are assumed to be consistent with the baseline, with minor variation anticipated in line with the projections set out below.

Reporting Year	Total Emissions (tCO2e)
2023/24 (baseline)	2.6
2024/25	3.0 (projected, pending measurement)
2025/26	4.2 (projected, pending measurement)

Emissions Reduction Targets

To achieve Net Zero by 2050, OPRAAS has set the following carbon reduction targets:

We project emissions will fluctuate between 2.6 and 5.2 tCO2e by 2027 due to planned UK expansion.

After 2027, OPRAAS will implement reduction strategies leading towards Net Zero by 2050.

Projected Emissions Reduction Over 5 Years

Year	Projected Emissions (tCO2e)
2023/24	2.6
2024/25	3.0
2025/26	4.2
2026/27	5.2
2027/28	4.5 (start of decline phase)

Carbon Reduction Projects

OPRAAS has implemented several carbon reduction initiatives and will continue to roll out new measures to align with Net Zero targets.

Short-Term Actions (2024 to 2027)

Hybrid working and office energy efficiency
Serviced offices powered by renewable energy.
Energy-efficient laptops (A+ rating).
Paperless processes and digital-first approaches.
Sustainable commuting and travel
Incentivising public transport, cycling and EV use.
Reducing business travel through virtual meetings.
Carbon offsetting
Partnering with Gold Standard offset programmes.

Medium-Term Actions (2027 to 2035)

Transition towards a remote-first or net-zero office model.
Sustainable procurement and supply chain engagement.
Implement AI-powered energy management to optimise digital carbon footprint.

Long-Term Actions (2035 to 2050)

Transition to fully digital, cloud-based operations powered by renewables.
Invest in long-term carbon sequestration projects (tree planting, carbon capture).

Declaration and Sign-Off

This Carbon Reduction Plan has been completed in accordance with PPN 06/21 and associated guidance. Emissions have been reported and recorded in accordance with the GHG Reporting Protocol and SECR requirements, using appropriate government conversion factors.

This Carbon Reduction Plan has been reviewed and signed off by the Board of Directors.

Signed on behalf of OPRAAS:

Name: Chris Dunn

Title: Managing Director / Date 1.06.26

Acronym	Full Term	Definition
CFA 2017	Criminal Finances Act 2017	UK legislation introducing Corporate Criminal Offence (sections 45/46): failure to prevent the facilitation of tax evasion. Requires businesses to implement 'reasonable prevention procedures' (RPP). The only defence is having adequate RPP or showing it was not reasonable to expect such procedures.
MSA 2015	Modern Slavery Act 2015	UK legislation mandating supply chain transparency and worker safeguarding. Section 54 requires commercial organisations with ≥£36m turnover to publish annual modern slavery statements (board-approved, signed by director, published on website with prominent homepage link).
IR35	Off-Payroll Working Rules	Tax legislation determining whether a contractor should be treated as employed or self-employed for tax purposes. Since April 2021, medium and large private sector clients must determine contractor status and deduct employment taxes if inside IR35. Requires Status Determination Statement (SDS).
JSL	Joint & Several Liability	2026 legislation imposing strict liability on agencies and end-hirers for umbrella company tax debts, even where due diligence checks have been undertaken. Makes supply chain participants jointly responsible for unpaid PAYE taxes.
AWR	Agency Workers Regulations 2010	UK regulations giving agency workers the right to the same basic working and employment conditions as permanent employees after 12 weeks in a qualifying assignment (12-week parity rule).
Good Work Plan	Good Work Plan 2020	UK employment law reforms requiring written 'section 1 statement' of employment particulars to be given to employees and workers on or before day 1 of engagement (effective 6 April 2020). Sets out key terms but is not itself the contract.
Construction Act	Housing Grants, Construction and Regeneration Act 1996	UK legislation governing payment practices in construction contracts. Section 113 renders "pay when paid" clauses ineffective (except where upstream payer is insolvent). Requires clear due dates, final dates for payment, and compliant payment/pay less notices.
Pensions Act 2008	Pensions Act 2008	UK legislation establishing workplace pension auto-enrolment requirements. Employers must automatically enrol eligible workers into qualifying pension schemes and make minimum contributions.

Acronym	Full Term	Definition
HMRC	HM Revenue & Customs	UK government department responsible for tax collection, payment of tax credits and benefits, and enforcement of tax law. Operates PAYE, CIS, RTI systems and conducts compliance audits. Business Tax Account provides reconciliation data.
GLAA	Gangmasters and Labour Abuse Authority	UK government body regulating labour providers in certain sectors (agriculture, horticulture, shellfish gathering, food processing/packaging) and investigating worker exploitation. Operates licensing regime and has criminal investigation powers. Hotline: 0800 432 0804 (03000 718234 out of hours).
ICO	Information Commissioner's Office	UK independent authority upholding information rights. Enforces UK GDPR and Data Protection Act 2018. Personal data breaches must be reported to ICO within 72 hours where there's risk to individuals' rights. Provides guidance on lawful bases, DSARs, and data-sharing.
CITB	Construction Industry Training Board	Industry body that collects levy from construction employers (payroll ≥£80k in PAYE in last tax year, or ≥£80k net CIS payments) and provides training grants. CITB levy compliance is audited in construction-focused compliance audits.

Acronym	Full Term	Definition
PAYE	Pay As You Earn	HMRC's system for collecting Income Tax and National Insurance Contributions from employees' wages. Employers deduct tax before paying employees, then remit to HMRC. Operates under Real Time Information (RTI) reporting requirements.
CIS	Construction Industry Scheme	Tax deduction scheme for payments to subcontractors in construction industry. Contractors must verify subcontractors with HMRC before first payment and make deductions (20% for verified, 30% for unverified) on labour element only (excluding VAT and allowable materials). CIS300 returns due by 19th following tax month.
GPS	Gross Payment Status	CIS status allowing subcontractors to be paid without deductions. Must apply to HMRC and meet compliance tests (business test, turnover test, compliance test). Contractors must verify GPS and keep evidence; continue to file CIS300 but make no deduction.
CIS300	CIS Monthly Return	HMRC return submitted by contractors detailing total payments made to each subcontractor and CIS tax deductions applied. Must be filed by the 19th following the tax month (6th–5th). Should reconcile to subcontractor statements and bank payments.
CIS340	CIS340 Guidance	HMRC's official guidance document defining what constitutes 'construction operations' for CIS purposes. Only work qualifying under CIS340 can legitimately be paid through the Construction Industry Scheme. Includes site preparation, construction, alteration, repairs, demolition.
RTI	Real Time Information	HMRC system requiring employers to report PAYE information at or before each pay run. Consists of Full Payment Submission (FPS) for regular pay data and Employer Payment Summary (EPS) for adjustments/recoveries. Must reconcile to payslips and Business Tax Account.
FPS	Full Payment Submission	RTI submission reporting gross taxable pay, Income Tax, and NICs for each employee on each payday. FPS values must match payslips. Should not be used to mask under-deductions.
EPS	Employer Payment Summary	RTI submission used only for adjustments, such as recoveries, statutory payments, employment allowance claims, or apprenticeship levy. Should not be used to mask PAYE under-deductions.
Bacs	Bankers' Automated Clearing Services	UK electronic payment system used for direct debits and credits, including salary payments. Net pay on payslip must match Bacs transfer to worker's bank account. Never use "BACS" (incorrect).
UTR	Unique Taxpayer Reference	10-digit number issued by HMRC to identify individuals and businesses for tax purposes. Required for CIS verification and self-assessment tax returns. Note: UTR alone isn't proof of CIS verification; contractor must verify with HMRC before first payment.
NIC / NICs	National Insurance Contributions	UK social security tax paid by employees (via PAYE), employers (as on-costs), and the self-employed (Class 2/4 via self-assessment). Funds state benefits including state pension, statutory sick pay, and maternity allowance. CIS deductions are payments on account of Income Tax and Class 4 NICs.
NMW	National Minimum Wage	Legal minimum hourly rate employers must pay workers in the UK. Rates vary by age band. Post-deduction pay (after deductions for employer's own use/benefit) must not fall below NMW. Records must be kept for 6 years.
NLW	National Living Wage	Higher rate of National Minimum Wage for workers aged 21 and over. Often referred to together as "NMW/NLW". Different from voluntary Real Living Wage calculated by Living Wage Foundation.
AE	Auto-Enrolment (Pensions)	Workplace pension scheme where employers must automatically enrol eligible workers (aged 22+ to state pension age, earning ≥£10k annually) into a qualifying pension. Minimum contributions, opt-out rights, and re-enrolment (every 3 years) required.
P45	P45 (Leaving Employment)	HMRC form given to employees when they leave employment, showing pay and tax details for the year to date. New employer uses P45 to operate correct tax code. Emergency codes (e.g., 1257L W1/M1) apply without P45/P6.

Acronym	Full Term	Definition
DRC	Domestic Reverse Charge (VAT)	VAT mechanism for construction services where the customer accounts for VAT instead of the supplier. Applies to most construction services under CIS340. Designed to combat missing trader fraud in construction supply chains.
Kittel	Kittel Principle	EU/UK legal principle that a taxpayer who knew or should have known their transaction was connected to VAT fraud may be denied the right to deduct input VAT. Creates due diligence obligations for supply chain participants.
DR	Disguised Remuneration	Tax avoidance arrangements designed to pay individuals while avoiding income tax and NICs, often involving loans, offshore entities, or trusts. HMRC actively targets such schemes. Loan charge applies to outstanding loans.

Acronym	Full Term	Definition
SDC	Supervision, Direction or Control	Key factor in determining employment status under agency rules (ITEPA 2003 s44). If a worker is under supervision, direction or control by any person (client, agency, end-hirer) over how they work, PAYE must be operated. SDC alone is not the general CIS status test—apply usual status tests (control, substitution, mutuality).
MOO	Mutuality of Obligation	Employment status indicator examining whether the employer is obliged to provide work and the worker is obliged to accept it. Absence of MOO suggests self-employment; presence suggests employment.
SDS	Status Determination Statement	Document required under IR35 reforms (April 2021) where medium/large clients must provide written reasons for their determination of a contractor's employment status for tax purposes. Must be given before contract starts or worker begins work.
CEST	Check Employment Status for Tax	HMRC's online tool for determining whether a worker should be classified as employed or self-employed for tax purposes. Results are binding on HMRC if information provided is accurate and not relating to highly complex arrangements.
PSC	Personal Service Company	Limited company through which a contractor provides their services. Often used by contractors working outside IR35, but subject to IR35 rules if the underlying relationship is one of employment. Requires SDS from medium/large clients.
KID	Key Information Document	Plain-English factsheet (not a contract) that agencies must give to workers before they agree to an assignment (Conduct of Employment Agencies and Employment Businesses Regulations 2003). Includes worked pay illustration, deductions, who pays the worker, benefits. Must be updated within 5 working days of any change.
ITEPA 2003	Income Tax (Earnings and Pensions) Act 2003	UK tax legislation governing employment income. Section 44 contains agency rules requiring PAYE where worker is under SDC. Section 61N–61R cover off-payroll working (IR35) for public sector and (from 2021) medium/large private sector.
DBS	Disclosure and Barring Service	UK government service providing criminal record checks for employment purposes (particularly roles working with children or vulnerable adults). Processing DBS data requires DPA 2018 Schedule 1 condition and appropriate policy document.

Acronym	Full Term	Definition
UK GDPR	UK General Data Protection Regulation	UK data protection law (retained EU law post-Brexit) governing processing of personal data. Requires lawful basis (Art 6), data minimisation, security, transparency (Arts 13-14), and respect for data subject rights. Works alongside Data Protection Act 2018.
DPA 2018	Data Protection Act 2018	UK legislation supplementing UK GDPR. Schedule 1 sets conditions for processing special category data (health, biometric, union membership) and criminal offence data (e.g., DBS checks). Provides exemptions (crime prevention, tax collection, legal professional privilege).
DSAR	Data Subject Access Request	Individual's right under Art 15 UK GDPR to obtain copy of their personal data. Must respond within one month (extendable by 2 months for complex requests). Usually no fee. Must verify identity proportionately.
DPO	Data Protection Officer	Required role for public authorities or organisations conducting large-scale systematic monitoring or processing special category data (Art 37). Oversees data protection compliance, advises on DPIAs, and acts as contact point for ICO and data subjects.
LIA	Legitimate Interests Assessment	Assessment required when relying on legitimate interests (Art 6(1)(f)) as lawful basis. Three-part test: identify legitimate interest → demonstrate necessity → balancing test (interests vs individual rights). Appropriate for audit/assurance; avoid consent for audits.
DPIA	Data Protection Impact Assessment	Required assessment where processing is likely to result in high risk to individuals (Art 35). Must complete for large-scale, systematic monitoring or extensive special category data processing. Documents risks, mitigation measures, and necessity/proportionality.
RoPA	Records of Processing Activities	GDPR requirement (Art 30) documenting all personal data processing activities. Must include purposes, lawful bases, data categories, recipients, retention periods, security measures, and international transfers. Must be available to ICO on request.
IDTA	International Data Transfer Agreement	UK mechanism for lawfully transferring personal data outside the UK (replacing EU Standard Contractual Clauses post-Brexit). Required unless recipient country has adequacy decision or other derogation applies. Alternative: UK Addendum to EU SCCs.
SCCs	Standard Contractual Clauses	EU Commission-approved contract templates for international data transfers. For UK data exports, use UK Addendum to EU SCCs or UK IDTA.
Art 28 DPA	Article 28 Data Processing Agreement	Mandatory contract between controller and processor (Art 28 UK GDPR). Must cover: subject matter, duration, data types, processing instructions, confidentiality, security, sub-processors, data subject rights assistance, breach notification, data deletion/return, audit rights.
Art 26	Article 26 (Joint Controllers)	UK GDPR provision for parties who jointly determine purposes and means of processing. Requires arrangement setting out respective responsibilities, data subject rights, and contact points. Different from controller-processor (Art 28) or controller-controller data-sharing.
Controller	Data Controller	Organisation that determines the purposes and means of processing personal data. Bears primary GDPR obligations. Agencies, umbrellas, and end-hirers usually act as independent controllers for their own audit/compliance purposes.

Acronym	Full Term	Definition
LSCA	Labour Supply Chain Assurance	Due diligence framework ensuring compliance with tax, employment, and ethical standards throughout the labour supply chain. Covers PAYE/CIS compliance, modern slavery, CFA 2017, worker rights, and IR35. Aims to detect exploitation, fraud, and phoenixism.
PSL	Preferred Supplier List	Vetted list of approved suppliers (typically umbrella companies or agencies) that meet compliance standards. Key governance control for managing supply chain risk. Should be reviewed regularly and require re-certification.
End-Hirer	End-Hirer / End Client	The organisation where agency or contract workers ultimately perform their work. Under current regulations, medium/large end-hirers have IR35 status determination responsibilities and supply chain due diligence obligations.
CCO	Corporate Criminal Offence	CFA 2017 offence: failure to prevent facilitation of tax evasion by an associated person. Three-stage liability: (1) taxpayer evades tax, (2) associated person criminally facilitates it, (3) organisation failed to prevent. Only defence: reasonable prevention procedures (RPP).
RPP	Reasonable Prevention Procedures	The only defence to Corporate Criminal Offence under CFA 2017. HMRC's six principles: risk assessment, proportionate procedures, top-level commitment, due diligence, communication (training), monitoring & review. Must be risk-based and documented.
SRO	Senior Responsible Owner	Senior person accountable for CFA 2017 compliance, risk assessments, and implementation of reasonable prevention procedures. Provides top-level commitment and board oversight.
MSAT	Modern Slavery Assessment Tool	UK Government tool (Home Office/Cabinet Office) for assessing modern slavery risks in supply chains. Free to organisations registered on UK Government Supplier Registration Service.

Acronym	Full Term	Definition
Instance	Audit Form Instance	Individual audit submission. Users can create unlimited instances, each stored as WordPress custom post type with responses in wp_opraas_audit_responses table. Assigned to logged-in user via post_author field.
Completion	Completion Score	Frontend metric showing percentage of questions answered (any answer counts). Includes ALL sections: Section 1 checkbox, Section 2 (8 fields), Declaration (7 fields), and all audit questions. N/A responses count as answered.
Compliance	Compliance Score	Backend metric measuring quality of compliance. Scoring: Yes=5 points, No=0 points, N/A=0 points (excluded from maximum), Don't Know=1 point. EXCLUDES Sections 1, 2, and Declaration entirely. ≥80% = Compliant, 60-79% = Partially Compliant, <60% = Non-Compliant.
Evidence	Evidence Files	Supporting documents uploaded to substantiate audit responses. Stored in AWS S3 via WP Offload Media plugin, with Evidence Table providing S3-aware ZIP downloads that temporarily download from cloud before adding to archives.
Red Flags	Red Flags	Warning indicators in audit questions identifying practices that may indicate non-compliance, fraud risk (phoenixism, MUCs, disguised remuneration), or regulatory breaches requiring immediate attention and remediation.