Carbon Footprint Report

Company statement

• Reporting entity: Epcotec Pty Ltd (Australia) and Epcotec Ltd (Canada), together "Epcotec".
• Reporting period: Baseline year, currently being established.
• Declaration: This report sets out Epcotec's emissions boundary, measurement methodology and

reduction approach in line with the Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard. Our baseline footprint is not yet quantified. We publish the boundary and method now so that our reporting is transparent from the outset, and so that the first published figure can be checked against a stated method rather than appearing without context.

About Epcotec

Epcotec is a senior software engineering studio and applied R&D practice, founded in 2011, with 57 specialists across 11 departments. We are remote-first, with entities in Australia and Canada and working overlap across both business days.

Measuring our carbon footprint is the foundation of our sustainability work. For a studio like ours, most emissions sit in cloud infrastructure, purchased hardware and home offices rather than in a factory or a fleet, and that shape determines both what we measure and how we can reduce it.

Goals and targets

Short-term

• Establish a baseline footprint covering Scope 1, Scope 2 and the material Scope 3 sources

described below.

• Publish a first quantified footprint in the next reporting period.

Long-term

• Define measurable reduction targets once the baseline is established.
• Report annually, expanding the boundary as data quality improves.

Emissions boundary: sites

Our boundary includes our offices in Sydney, Canberra, Vancouver and Toronto, together with our applied R&D laboratory operations. Our workforce is otherwise remote-first, which is why employee home offices appear in Scope 3 below.

Emissions boundary: sources

Expected materiality is a planning judgement made before measurement. The first quantified footprint will confirm or correct it.

Methodology

We will quantify our footprint using the GHG Protocol Corporate Accounting and Reporting Standard, the Scope 2 Guidance (location-based and market-based methods) and the Corporate Value Chain (Scope 3) Standard, applying the most local emission factors available for Australia and Canada. Where activity data is incomplete, we will disclose our assumptions and apply a documented uplift rather than omit material sources.

What we do not claim

A credible footprint report states its limits as plainly as its method:

• We make no carbon-neutral, net-zero or offset-backed claim. We have not purchased offsets, and

any future use will be disclosed separately from reductions.

• We publish no footprint figure in this report, because the baseline has not been quantified.
• Our environmental management approach is aligned with ISO 14001; we do not hold certification.

Reduction levers

• Cloud region and provider choice. Prefer renewable-powered regions and providers; right-size

compute and scale down idle resources. Procurement discipline here outweighs every other lever available to us.

• Renewable-powered hosting. Move workloads to renewable-powered hosting as it becomes

available.

• Hardware refresh cadence. Extend device life cycles, repair and redeploy before replacing,

and recycle e-waste through certified channels.

• Travel policy. Stay remote-first by default; travel only when in-person work materially

improves the outcome, and prefer lower-emission options when we do travel.

Reporting plan

1. Confirm the baseline year and inventory boundary.
2. Collect activity data for cloud, hardware, travel, office electricity and remote-work energy.
3. Quantify and publish the baseline footprint, with assumptions disclosed.
4. Set reduction targets and report progress annually.

Terminology

• Scope 1: direct emissions from sources we own or control. For Epcotec these are negligible,

as we operate no fleet and little on-site fuel combustion.

• Scope 2: indirect emissions from purchased electricity, primarily our office electricity.
• Scope 3: all other indirect emissions. For Epcotec this is dominated by cloud and hosting,

purchased hardware, employee remote-work energy, business travel and commuting.

• CO₂e: carbon dioxide equivalent, expressing the global warming potential of all greenhouse

gases on a common basis.

See also our Sustainability Policy and Sustainability Report.

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Approved: Eugene Pivnev, Founder & Managing Director, Epcotec

Version 1.2, 2 October 2026