The inventory of Greenhouse Gas emissions in the period 01/01/2025 - 31/12/2025 for
The Unite Group PLC 1st Floor Welcome Building Avon Street Bristol BS2 0PS United Kingdomhas been verified in accordance with ISO 14064-3:2019 To represent a total amount of:
For the following activities
Operation of student accommodation facilities
Lead Assessor: Diane Carling Technical Reviewer: Abdullah Buhidma
Authorised by:
James McGurk Managing Director
SGS United Kingdom Ltd
Verification Statement Date: 09th February 2026
This Statement is not valid without the full verification scope, objectives, criteria and conclusion available on pages 2 to 4 of this Statement.
Schedule Accompanying Greenhouse Gas Verification Statement Number
VOL.INV.0097.2025Brief Description of Verification Process
SGS has been contracted by The Unite Group PLC for the verification of direct and indirect carbon dioxide (CO2) equivalent emissions as provided by The Unite Group PLC, South Quay House, Temple Back, Bristol, BS1 6FL, United Kingdom, in their GHG Assertion in the form of a Greenhouse Gas Emissions Report covering CO2 equivalent emissions.
Roles and Responsibilities
The management of Unite Group plc is responsible for the organisation's GHG information system, the development and maintenance of records and reporting procedures in accordance with that system, including the calculation and determination of GHG emissions information and the reported GHG emissions.
It is SGS' responsibility to express an independent GHG verification opinion on the emissions as provided in the Unite Group plc GHG Assertion for the period 01/01/2025- 31/12/2025.
SGS conducted a third-party verification following the requirements of ISO 14064-3: 2019 of the provided CO2 equivalent assertion in the period January and February 2026.
The assessment included interviews and desk review of Unite Group plc provided data. The verification was based on the verification scope, objectives and criteria as agreed between Unite Group plc and SGS on 21/01/2026.
Level of Assurance
The level of assurance agreed is reasonable for scope 1 & 2 emissions and limited for Scope 3 emissions.
Scope
The Unite Group PLC has commissioned an independent verification by SGS of reported CO2 equivalent emissions arising from their United Kingdom activities, to establish conformance with the requirements of WRI/WBCSD GHG Protocol within the scope of the verification as outlined below. Data and information supporting the CO2 equivalent assertion were historical in nature and proven by evidence.
This engagement covers verification of emissions from anthropogenic sources of greenhouse gases included within the organisation's boundary and meets the requirements of WRI/WBCSD GHG Protocol.
The organisational boundary was established following the operational control approach.
Title or description of activities: Operation of student accommodation facilities
Location/boundary of the activities: United Kingdom
Physical infrastructure, activities, technologies, and processes of the organisation: Accommodation buildings, offices, transport, paper.
GHG sources, sinks and/or reservoirs included: Scope 1 - stationary combustion, mobile combustion,
Scope 2 - purchased electricity; purchased heat using both market based and location-based approach.
Scope 3 - indirect energy WTT and T & D losses, business travel and water use and disposal.
Types of GHGs included: CO2, N2O, CH4
Directed actions: none.
GHG information for the following period was verified: 01/01/2025 -
31/12/2025.
Intended user of the verification statement: internal, customers, general public, shareholders.
Objective
The purpose of this verification exercise was, by review of objective evidence, to independently review:
Whether the CO2 equivalent emissions are as declared by the organisation's CO2 equivalent assertion
That the data reported are accurate, complete, consistent, transparent, and free of material error or omission and determined in accordance with the verification criteria.
Criteria
Criteria against which the verification assessment is undertaken are the requirements of WRI/WBCSD GHG Protocol.
Materiality
The materiality required of the verification was considered by SGS to be below 5%, based on the needs of the intended user of the GHG Assertion for scope 1 & 2 emissions and below 10% for scope 3 emissions.
Conclusion
The GHG information for the period 1st January 2025 to 31st December 2025 disclosing emissions of:
Scope 1: | 10,266 metric tonnes of CO2 equivalent |
Scope 2 (location-based approach): | 25,687 metric tonnes of CO2 equivalent |
Scope 2 (market-based approach): | 2,409 metric tonnes of CO2 equivalent |
Scope 3*: | 12,079 metric tonnes of CO2 equivalent |
are verified by SGS, consistent with the agreed verification scope, objectives and criteria.
Total gross emissions are based on Scope 2 location-based emissions.
*Limited to Scope 3 Emissions from indirect energy WTT and T & D losses, business travel, hotel nights and water use and disposal.
SGS' approach is risk-based, drawing on an understanding of the risks associated with modeling GHG emission information and the controls in place to mitigate these risks. Our examination included assessment, on a sample basis, of evidence relevant to the voluntary reporting of emission information.
Based on the data and information provided by Unite Group plc and the processes and procedures conducted by SGS, it is considered that the reported scope 1 and 2 emissions are materially correct and are a fair representation of GHG data and information based on the calculation methodologies utilized. For scope 3 emissions, there is no evidence that the reported emissions are not materially correct and are not a fair representation of the GHG data and information based on the calculation methodologies utilized.
We planned and performed our work to obtain the information, explanations, and evidence that we considered necessary to provide a reasonable level of assurance for scope 1 and 2 data and a limited level of assurance for scope 3 data that the CO2 equivalent emissions for the period 01/01/2025 - 31/12/2025 are fairly stated.
This statement shall be interpreted with the CO2 equivalent assertion of The Unite Group PLC as a whole.
Note: This Statement is issued, on behalf of Client, by SGS United Kingdom Ltd, Rossmore Business Park, Inward Way, Ellesmere Port, Cheshire, CH65 3EN ("SGS") under its General Conditions for GHG Validation and Verification Services.The findings recorded hereon are based upon an audit performed by SGS. A full copy of this statement and the supporting GHG Assertion may be consulted at The Unite Group PLC (www.unite-group.co.uk ). This Statement does not relieve Client from compliance with any bylaws, federal, national or regional acts and regulations or with any guidelines issued pursuant to such regulations. Stipulations to the contrary are not binding on SGS and SGS shall have no responsibility vis-à-vis parties other than its Client.