Tottenham Hotspur's Energy and Carbon Report 21/22

A look at what the club says in their Annual Report

Tottenham Hotspur’s Annual Report for the year to 30 June 2022 was published last week and is available here. 

It includes a legally required annual ‘Streamlined Energy and Carbon Report’ (SECR). These reports are relatively new and as the Financial Reporting Council has noted “more needs to be done to make these disclosures understandable and relevant for users”. 

If you have any expertise in analysing this sort of information and want to share it, please comment below or get in touch. In the meantime, here are some points I have noted in Tottenham’s report: 

• At nearly 3 pages in length (on pg.4-7) this is the most detailed report on environmental issues I have seen so far within a football club's annual report. This, therefore, appears to be the best practice to date in terms of the level of detail being provided, though that in itself should not be taken as an indication of a club’s performance on environmental issues, or that more could not be provided.
  

• Here is the key table presented in the report:

• Tottenham’s emissions in 2021-22, after reductions for green tariffs, were 3,483.80 tCO2e. This is a reduction of 31% on those in 2020-21. As with all other clubs SECR’s, it is very important to put these figures in context and understand what is and what is not included in these reports.
   

• A breakdown of Tottenham’s emissions by scope 1, 2 and 3 is also included in the ‘reporting period’ section. It lists scope 3 emissions as being 54 tCO2e. Mandatory scope 3 reporting requirements for these SECR’s are limited to “energy use and related emissions from business travel in rental cars or employee-owned vehicles where they are responsible for purchasing the fuel”. 
  

• These figures, therefore, do not include scope 3 emissions related to fan travel, considered to be a large contributor to the total carbon footprint of football. Manchester City is the only club that I am aware of that produces a report on scope 3 emissions that includes fan travel.
  

• Tottenham have commissioned a full Scope 3 assessment for the 21/22 reporting year and also “a 'roadmap' for the Club to follow and measure itself against in meeting its net zero targets”. No indication is given here of whether or when this might be published, but the production of a holistic picture of the club’s carbon footprint is to be welcomed.

• In relation to this ‘roadmap’ it is also worth noting that Tottenham are a signatory to the UN Race to Zero commitment. Their plans appear to be in line with the request of the UN Secretary-General that by September all signatories “should present their transition plans with credible and ambitious targets for 2025 and 2030 -- aligned with the standards set by my High-Level Expert Group”.
  

• Elsewhere in the report, the clubs’ chosen “intensity metric” is Sqft whereas most - but not all - other clubs choose turnover. The use of intensity metrics aims to allow comparisons over time or with other organisations. The report says it has chosen this one “as the organisation's carbon emissions are closely linked to the scale of the various locations from where operations are conducted”. I’d be interested to hear views on what is best practice in the choice of metric and its use.

• The report also notes that nine other major music and sporting events took place at the stadium during this reporting period. As far as I can see it does not clarify what emissions are, and are not, included in relation to these events.

• It also contains sections explaining Tottenham’s approach to carbon offsetting and energy efficiency including seven core policies. This includes providing information on initiatives the club has signed up to and awards they have won.
  

• In doing so it notes that Tottenham has signed up to the United Nations 'Race to Zero', is a founder member of Count Us In, and is a member of the British Association for Sustainable Sport and Products of Change. It also mentions that they won the Sustainability category at the Football Business Awards, in 2022 and the club was named the Premier League's greenest club in the 2021 Sport Positive League.

• Finally, the SECR is included within the ‘Strategic report’ section of the Annual Report rather than the ‘Directors report’ section as many clubs do. Clubs can choose which of these sections to include the SECR in. Putting it in the ‘Strategic report’ section indicates it is seen as a strategic issue for the club.

A few additional notes:

• I’ve not attempted to compare SECR emissions for different Premier League clubs as only a small number of 2021/22 annual reports have been published so far.

• SECR’s are only mandatory for businesses with a turnover of £36 million or more, a balance sheet of £18 million, or more than 250 employees. In effect, this likely means Premier League clubs only, though I will keep an eye out for others.

• I’d be interested to hear about any reporting requirements in other countries.

• For a more detailed analysis of Premier League clubs sustainability commitments see Sport Positive Leagues.

• For a detailed analysis of end-of-year accounts for Tottenham and others see Swiss Ramble.
  

This is a first attempt at looking at one of these reports and I’d welcome any feedback, corrections or suggestions to any aspects of it.

Fran James (he/him)
Football and Climate Change Newsletter
@fbandclimate
footballandclimatechange@gmail.com