Carbon Reduction Plan

Virtual Reality Jam Ltd

1. Summary

Virtual Reality Jam Ltd t/a Realityjam ("VRJam") is a UK-based software development company specialising in immersive virtual reality solutions for enterprise, education, and consumer markets. As a responsible business, VR Jam recognises the urgent need to address climate change and is fully committed to reducing its greenhouse gas (GHG) emissions in line with the UK Government's legally binding Net Zero target.

This Carbon Reduction Plan ("CRP") sets out our current emissions baseline, reduction targets, and the specific actions we will take across short, medium, and long-term horizons to decarbonise our operations. VR Jam publicly affirms its commitment to achieving Net Zero GHG emissions across all Scopes by 2050, with ambitious interim milestones along the way.

3. Greenhouse Gas Emissions Baseline

VR Jam has conducted an assessment of its GHG emissions in accordance with the GHG Protocol Corporate Standard. Our baseline year is financial year 2024. Emissions are reported in tonnes of CO₂ equivalent (tCO₂e) across all three scopes.

3.1 Emissions by Scope (Baseline Year: FY2024)

Scope	Description	tCO2e	Share
Scope 1 — Direct	None (fully remote team)	0	0%
Scope 2 — Energy Indirect	Purchased electricity (market-based); virtual office, cloud compute / data centres, energy emissions from purchased hardware	42.1	12.6%
Scope 3 — Value Chain	Business travel; employee commuting; cloud computing; hardware supply chain; waste	273.8	81.9%
TOTAL		334.3	100%

Note: Scope 3 emissions have been calculated using the spend-based and activity-based methods from the GHG Protocol Scope 3 Standard. Cloud computing and data centre energy use represents the largest single Scope 3 category (~38% of Scope 3).

3.2 Key Emissions Sources

The primary sources of GHG emissions for VR Jam are:

• Cloud computing and data centre energy (Google Cloud platform)
• Business travel — international flights for client delivery, conferences and trade shows
• Employee commuting — primarily by private car to two office locations
• Purchased electricity for office operations
• Hardware manufacturing emissions (developer workstations, VR headsets, test devices)
• Natural gas consumption for office heating
• Waste generation from office operations

4. Emission Reduction Targets

VR Jam has adopted science-aligned emission reduction targets consistent with limiting global warming to 1.5°C above pre-industrial levels, as set out by the Intergovernmental Panel on Climate Change (IPCC) and the Science Based Targets initiative (SBTi).

Target Year	Commitment	Scope	Reduction vs. 2024 Baseline
2027	50% reduction in Scope 1 & 2 emissions; 100% renewable electricity	1 & 2	−50%
2030	Absolute Scope 1 & 2 Net Zero; 30% reduction in Scope 3 emissions	1, 2 & 3	−50% / −30%
2035	70% reduction in total GHG emissions (all Scopes)	1, 2 & 3	−70%
2040	Achieve Carbon Neutral status; 85% reduction across all Scopes	1, 2 & 3	−85%
2045	90% absolute reduction across all Scopes	1, 2 & 3	−90%
2050	NET ZERO — residual emissions offset via verified carbon removal	All Scopes	Net Zero

5. Carbon Reduction Actions

The following section details VR Jam's specific, time-bound actions to reduce GHG emissions across all areas of our operations. Actions are categorised into short-term (2025–2027), medium-term (2028–2035), and long-term (2036–2050) phases.

5.1 Energy & Office Operations

Short Term (2025–2027)

• Procure 100% renewable electricity tariffs for both UK office locations by end of 2025.
• Conduct a detailed energy audit of both office sites; implement all low-cost/no-cost recommendations (LED lighting upgrades, smart heating controls, occupancy sensors) by Q2 2026.
• Establish an Energy Reduction Working Group to monitor monthly consumption and report to the Board quarterly.
• Install smart energy monitoring in both offices to identify waste and track reductions in real time by Q3 2025.
• Switch all remaining gas-heated systems to low-carbon alternatives (heat pumps) in main office by 2027.

Medium Term (2028–2035)

• Investigate solar PV installation on leased premises in partnership with landlords by 2030.
• Achieve full electrification of all direct energy consumption (Scope 1 elimination) by 2032.
• Target EPC rating A for all office premises through building improvements by 2033.

5.2 Cloud Computing & Technology Infrastructure

Short Term (2025–2027)

• Map all cloud services (AWS, Azure, GCP) and quantify associated Scope 3 emissions using provider carbon calculators by end of 2025.
• Adopt cloud provider sustainability dashboards and set region-based policies to prefer low-carbon data centre regions by Q1 2026.
• Implement code efficiency reviews as part of the software development lifecycle (SDLC) to reduce unnecessary compute cycles by 2026.
• Introduce a Green Software Engineering Policy, covering efficient coding practices, server utilisation optimisation, and auto-scaling to minimise idle compute by 2026.

Medium Term (2028–2035)

• Achieve a 40% reduction in cloud-associated GHG emissions relative to 2024 baseline by 2030 through a combination of efficiency gains and low-carbon provider selections.
• Assess and implement on-device compute (edge processing) for VR applications to reduce cloud dependency by 2031.
• Engage cloud providers' net zero programmes (e.g. AWS Climate Pledge, Google Carbon-Free Energy) and report annually on provider performance.

Long Term (2036–2050)

• Partner exclusively with cloud providers that have achieved verified Net Zero data centre operations by 2040.
• Embed carbon-aware computing principles across all product development by 2038.

5.3 Business Travel & Employee Commuting

Short Term (2025–2027)

• Introduce a Business Travel Policy capping individual employee air travel at 2 long-haul return flights per year, with mandatory offsetting for unavoidable flights from 2025.
• Promote and invest in video conferencing infrastructure to replace routine domestic and European travel; set a target of reducing business flights by 30% vs. 2024 by end of 2026.
• Introduce a Cycle to Work scheme and enhanced EV salary sacrifice scheme for all employees by Q3 2025.
• Launch a commuter survey by Q4 2025 to understand travel patterns; develop a Workplace Travel Plan with sustainable commuting incentives.
• Provide season ticket loans and enhanced public transport allowances to reduce single-occupancy car commuting.

Medium Term (2028–2035)

• Achieve 50% reduction in total business travel emissions vs. 2024 baseline by 2030.
• Remove internal combustion engine company vehicles from the fleet; replace fully with zero-emission vehicles by 2030.
• Introduce carbon budgeting for each team/department, with travel emissions reported as part of team performance metrics by 2029.

Long Term (2036–2050)

• Target 80% reduction in total travel emissions (Scope 3) by 2040 compared to 2024 baseline.
• Align any residual travel emissions with verified carbon removal credits by 2045.

5.4 Hardware Procurement & Supply Chain

Short Term (2025–2027)

• Develop a Sustainable Procurement Policy for IT hardware; prioritise manufacturers with verified science-based targets and circular economy programmes by 2026.
• Extend device lifecycles — set a minimum 5-year replacement cycle for developer workstations and hardware test devices, with refurbished options prioritised from 2025.
• Establish a VR hardware take-back and recycling programme with a certified e-waste partner by Q2 2026.
• Require key suppliers to disclose their own GHG emissions and reduction commitments by end of 2026.

Medium Term (2028–2035)

• Achieve 30% reduction in hardware-related Scope 3 emissions by 2030 through lifecycle extension and supplier engagement.
• Introduce supplier sustainability scorecards and include environmental criteria in procurement decisions by 2029.
• Engage with suppliers on joint emission reduction initiatives and set contractual minimum environmental standards by 2032.

5.5 Waste Reduction & Circular Economy

• Achieve zero-waste-to-landfill across all office operations by 2026.
• Introduce a comprehensive office recycling and composting scheme at all sites by Q1 2026.
• Reduce single-use plastics from office consumables by 100% by end of 2025.
• Measure and report annual waste generation in line with the GHG Protocol by 2026.
• Target 50% reduction in total waste generated per employee by 2030 vs. 2024 baseline.

5.6 Remote & Flexible Working

VR Jam recognises that hybrid and remote working delivers material carbon benefits through reduced commuting. We will:

• Maintain a flexible hybrid working policy that supports employees working remotely for a minimum of 2 days per week, where roles permit.
• Provide guidance to employees on reducing home energy consumption during remote working hours.
• Consider home working energy as part of our Scope 3 reporting and set reduction targets by 2026.
• Review the need for and size of office premises in line with actual usage patterns by 2027, with a view to reducing Scope 1 and 2 emissions from under-utilised space.

5.7 Carbon Offsetting & Removal

In line with best practice guidance, VR Jam treats carbon offsetting as a last resort — not a substitute for emission reductions. Our approach:

• From 2025: Any unavoidable business travel emissions will be offset using Gold Standard or Verified Carbon Standard (VCS) certified nature-based projects.
• From 2030: Begin procuring high-quality carbon removal credits (e.g. biochar, enhanced weathering, direct air capture) to address residual emissions that cannot be eliminated.
• By 2045: All remaining GHG emissions (expected to be <10% of 2024 baseline) will be covered by verified carbon removal credits.
• By 2050: Residual emissions fully neutralised via verified, durable carbon dioxide removal — achieving Net Zero.

6. Governance & Accountability

Robust governance is essential to the delivery of this Carbon Reduction Plan. VR Jam has established the following governance framework:

Governance Body / Role	Responsibility
Board of Directors	Ultimate accountability for Net Zero commitment; annual review of CRP progress; approval of material changes to targets or strategy
Chief Executive Officer (CEO)	Executive sponsor and champion for the CRP; presents progress report to Board biannually
Operations Manager	Day-to-day management of the CRP; coordinates data collection, reporting, and delivery of reduction initiatives
Energy Reduction Working Group	Cross-functional team (Operations, Engineering, Finance) meeting quarterly to review performance and drive actions
All Employees	Responsible for complying with sustainability policies; encouraged to propose ideas for further reductions

• Progress against all targets in this CRP will be reviewed and reported internally on a quarterly basis.
• An updated Carbon Reduction Plan will be published annually, disclosing actual emissions data, progress against targets, and any revisions to strategy.
• VR Jam will consider independent third-party verification of our emissions data by 2027.

7. Measurement, Reporting & Verification

VR Jam is committed to transparent, accurate, and consistent reporting of its GHG emissions. Our approach is guided by the following principles:

• Completeness: We report on all material emissions sources across Scopes 1, 2, and 3.
• Consistency: We use the same methodology year-on-year to enable meaningful comparison against our 2024 baseline.
• Transparency: We disclose our methodology, assumptions, and data sources alongside our emissions figures.
• Accuracy: We continuously improve data quality and seek to move from spend-based to activity-based methodologies for Scope 3 categories.
• Relevance: We prioritise reporting on the emission sources most material to our business.

Annual emissions data will be reported using recognised standards including:

• GHG Protocol Corporate Accounting and Reporting Standard (Revised Edition)
• GHG Protocol Corporate Value Chain (Scope 3) Standard
• ISO 14064-1:2018 — Quantification and Reporting of GHG Emissions
• UK Government GHG Conversion Factors (published annually by DESNZ / DEFRA)

8. Employee Engagement & Culture

People are at the heart of our sustainability journey. VR Jam is committed to building a culture of environmental responsibility across the organisation:

• All new employees will receive sustainability induction training covering VR Jam's Net Zero commitment and their role within it.
• Annual all-staff sustainability updates will be delivered by the COO or Sustainability Lead.
• An internal Green Ideas platform will be established to allow employees to submit and vote on sustainability improvements.
• Sustainability KPIs will be incorporated into team and departmental performance objectives by 2026.
• VR Jam will celebrate progress milestones and recognise outstanding employee contributions to the Net Zero journey.

9. Public Commitment to Net Zero by 2050

This Carbon Reduction Plan has been approved by the Board of Directors of Virtual Reality Jam Ltd and will be made publicly available on our company website and submitted to relevant procurement and regulatory bodies as required.

Note: Emission estimates in the roadmap are indicative projections based on planned actions. Actual figures will be reported annually.