Despite wanting to do the right thing, small and medium enterprises (SMEs) often find that net zero transition planning is a significant and complicated challenge. 

Discover how one small business rethought their approach and found a framework to put their transition efforts on a firmer, more confident footing.

Brett Nicholls Associates

Brett Nicholls Associates (BNA) is an accountancy firm based in Glasgow with around twelve full-time employees, dealing with a range of traditional business clients.

They started their net zero journey several years ago, when COP26 was hosted in the city. This alerted the team to their responsibility to be “citizens of the planet” and to act accordingly. Organically, over a few years, they have started to measure their carbon footprint and have taken actions to reduce emissions in both their energy usage and travel.

However, it has only been recently that they have been looking to formalize their progress and produce a full action plan. They are also exploring and enhancing their understanding of net zero so they can be better placed to advise and inform their clients. This is what has driven their interest in BSI Flex 3030.

First steps in transitioning to net zero

In 2021, Glasgow City Council announced the Step Up to Net Zero programme in collaboration with the Chamber of Commerce. This provided BNA the capacity to investigate further, taking on a dedicated team member for a 6 month placement. It helped accelerate their journey and kickstart actions and measurement in a more formal manner.

As a result of this process, they now have several years of footprint data, alongside intensity metrics which measure just how many greenhouse gas (GHG) emissions Brett Nicholls Associates produced per activity.

They had also signed up to a carbon neutrality programme. However, by their own admission they had not fully understood what this meant in relation to net zero. Over time, they have shifted their focus away from carbon offsetting and instead have opted to invest in local nature restoration programmes in Scotland.  

Looking for good net zero guidance

Brett Nicholls Associates has tried to make as much progress as possible. However, they have been frustrated by the lack of industry guidance or clarity on what ‘good’ looks like. They’ve achieved B Corp status, which has helped flag a lot of other changes to be made within the organization.

A net zero commitment is outlined on their website. However, this is a target rather than a detailed action plan. They are looking to implement and update this with more details on how they aim to reach net zero by 2045. 

This extends to their clients too. In fact, they are currently investigating how best to support their clients with the net zero transition, using their own experience as a guide for others, but also considering additional services that they can launch to formally support clients.

What next?

The challenges faced by the team have mostly centred around knowing what to do next, as well as having the resources and time to put in place a plan with specific responsibilities across the organization. As a small practice working a four day week, the team are at capacity with their daily roles and serving clients, which makes taking on extra jobs, such as measuring electricity usage for reporting, difficult to do.

Broadly, they are facing no pressure or requirements from suppliers or legislation, but they want to be ahead of the curve, and want to treat the transition as an essential, not simply a ‘nice to have’.

Many SMEs experience challenges when trying to engage with their own clients on net zero, a subject which has still not gained as much interest as their ‘business as usual’ activities.

Having successfully measured their own emissions, Brett Nicholls Associates is in a position of being unable to influence much of it. Most of their carbon footprint is in their building itself from the heating and cooling and their landlord has been unwilling to engage in a conversation around reducing that impact. While they may look to move offices in the future, it is not practical. 

This is a considerable barrier to successful decarbonization.

A welcome sense of direction

Against the backdrop of these challenges, the BSI Flex 3030 standard has provided welcome clarification and a sense of direction.

'Any initial concern over the technical nature of such a document was quickly dispelled once it was properly digested in detail.' - Brett Nicholls Associates.

The next challenge will be to ensure that their clients become equally familiar with the Flex. 

Some SMEs might not want to read such a document unless it is for something they are directly required to do. This may be where businesses and trusted advisors like BNA can provide support.

It’s worth noting that engaging clients with net zero transition planning using the approach in the Flex will be made easier by the introduction of a guide with a concise checklist of the key areas that are in the Flex itself.

Reporting what matters

For Brett Nicholls Associates, the most useful parts of BSI Flex 3030 were the sections on reporting. This allowed them to understand how best to demonstrate and communicate their journey in a consistent manner that would align with industry standards. BNA has gone on to adjust their own reporting already as a result.

The example emissions profiles given in the Flex helped paint a picture and demonstrate the technical language in a real-world scenario. This helped members of the team to grasp how this may impact their clients too. These stories and examples were helpful in tying the technical aspects of carbon emissions to reality.

Providing clarity

Several decisions became clear once Brett Nicholls Associates had read the BSI Flex 3030 document.

Firstly, in retrospect they would not have aimed for carbon neutrality, instead prioritizing more rigorous measurement and focused on an action plan for net zero. There is a feeling of wasted time with their previous focus on carbon neutrality. More ambition is now required.

Secondly, they would have had a much better understanding of the wider context surrounding net zero and the scale and rigour of the targets in place. This education has taken many years for them to understand, but the document realigned their desire and plans to accelerate their learning.

The challenge remains in driving others to read this document when they are facing other day-to-day challenges. Equally, users sometimes find it difficult to source approved service providers in the industry with which to work.

Creating opportunities

BSI Flex 3030 has helped the BNA team start to understand their net zero journey and how to create additional offerings to clients. This may provide opportunities for growth as well as having the benefit of supporting existing clients in their transition.

In the wider industry, there’s been an increase in platforms and tools facilitating the upskilling of accountants on delivering net zero services. Trade bodies such as the Association of Certified Chartered Economists (ACCA) and the Institute of Chartered Accountants in England and Wales (ICAEW) are putting teams in place to drive this forward.

A strong start

So far, BSI Flex 3030 has been most helpful in providing a framework for BNA to start building a more formal net zero plan, engage their team and provide some basic training. It has proved superior to any of the materials available from other platforms and organizations they have engaged with.

The standard has been a huge help and has helped Brett Nicholls Associates start engaging clients and their own team with much more confidence than before having access to this tool.

Learn more about how standards are supporting organizations to achieve their net zero targets, by visiting our Net Zero topic page.

About BSI Flex 3030

BSI Flex 3030 Net zero transition plans for small and medium enterprises. Code of practice can be used by any size or type of organization, profit or non-profit, but it is designed primarily for use by those with fewer than 250 employees.

This standard can help you get to grips with your net zero transition by providing a clear and simple code of practice. In other words, it outlines the right way to do things, as agreed by a consensus of experts in the field.

It gives practical step-by-step guidance, arranged so that you can follow a logical sequence of actions to develop, implement and maintain your transition plans.

And it’ll help whether you’re working on an internal plan, or responding to external requirements, from a potential new client, for example.

Plus, there is now also a short introductory guide and checklist to BSI Flex 3030. This simple tool might be useful in fully understanding the aims and principles behind the Flex and translating those into practical action.

Download your copy for free here.

Join others like you online

If you have any questions about BSI Flex 3030 or other thoughts about your own net zero transition, please visit the Sustainability Standards Hub, or email us on sustainabilitystandards@bsigroup.com

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