Setting a culture of sustainability within the practice is a critically important foundation for a successful Net Zero strategy. In a busy practice, there are many daily touch points where the veterinary team needs to make routine decisions based on established criteria; for example, point of use recycling, anesthetic flow rates and procurement options. Therefore, it is important that climate-related goals become deeply embedded in the workplace culture. This change in mindset also needs to align with the existing strategy and purpose of the practice to avoid conflict with current budgets, timelines, stakeholders and targets (38).

In small to medium sized veterinary practices, the workplace culture is influenced by the daily exposure of the team to the actions and attitudes of the senior practice principal(s) or onsite manager(s). As key stakeholders, these individuals must appreciate that a successful Net Zero strategy requires cultural change within the practice. Importantly, all team members need to understand climate change and believe their actions will contribute to reducing emissions. Tools that can assist with achieving these outcomes include free online materials, customized programs and external consultants (39–41).

Once a practice has made the decision to implement a pathway to Net Zero it is important to set targets based on scientific evidence. Annual emissions reduction targets should be set in accordance with a near term (5–10 year) target and the final target should be Net Zero by 2050. The Science Based Targets Initiative is an international standard which aligns with the 1.5°C pathway (Paris Agreement) and sets out key requirements for businesses to establish validated targets (42). It recommends setting a near term target of 50% reduction by 2030 and 90% reduction by 2050, with residual emissions neutralized with carbon credits.

To calculate the carbon footprint, all emissions occurring as a result of the activities of the business must be identified and quantified (19). This can be facilitated by using published recommendations, customized carbon calculators, or engagement of an external consultant (19, 43). Free online carbon calculators can also provide a useful starting point for some types of emissions (44).

When calculating emissions, it is important to define the boundary between what is, and is not, included. For example, a can of pet food consumed by a patient within the practice may be part of the footprint of the practice, but a can of pet food sold by the business and consumed offsite by the customer’s pet may not. Comprehensive information about setting emissions boundaries is detailed in the Green House Gas Protocol (45).

It is also important to consider why the carbon footprint is being calculated as this will influence the level of accuracy and detail of the results. During the measurement process, the business also needs to consider how the results will be reported (see section 2.4) and to whom. For example, reporting to a public register for the purposes of purchasing carbon offsets may be different in detail to internal reporting to the veterinary team for the purposes of emissions reduction. Furthermore, the process of calculating needs to be transparent so that year on year comparisons are meaningful as the business grows or if the methodology of calculation changes.

Emissions are divided into three categories (see also Table 1):

Scope 1 – emissions produced onsite.

Scope 2 – emissions produced from purchased electricity.

Scope 3 – emissions that are triggered by operation of the business due to purchase and use of products and services.

Published emission factors are used to convert usage data from each scope to an equivalent tons of CO₂ emissions (CO₂e) (19, 46). Calculation of emissions factors is known as Life Cycle Analysis (LCA) and is a technical process involving “cradle-to-grave” carbon analysis which is usually financed and undertaken by the manufacturer (46). In the absence of LCA values, an estimate of the carbon footprint of these items is determined using the purchase price which is then converted to a CO₂ equivalent using internationally accepted accounting factors (economic input–output LCA) (47, 48).

A key recommendation of this perspective is to begin by measuring Scope 1 and 2 emissions. This data is easy to collect and there is direct control over emissions (19). For example, data is sourced from energy bills, vehicle odometer readings, maintenance reports and purchasing invoices. All veterinary practices can commence their path to Net Zero immediately by measuring usage of these items year on year and choosing lower carbon alternatives. This initial step does not require the use of carbon calculators or consultants to convert usage data into CO₂ equivalent.

Entire carbon footprint measurement is more complex and requires inclusion of data for Scope 3 emissions, as these are likely to be the largest component of the three scopes (19). Measurement of some Scope 3 emissions is quite straightforward (e.g., employee commute, landfill waste volumes and water use), however, to be complete, medical consumables, chemicals, reagents and other items need to be included. For many of these, there are no published emissions factors, though data from the human health sector may be available (47). More emphasis on LCA by suppliers is required to equip veterinary practices to measure Scope 3 emissions accurately (49). Due to the complexity of data collection and emissions conversion factors, using a carbon auditing consultant is recommended to calculate the entire carbon footprint of a practice.

Reporting can be as simple as notifying internal management and the veterinary team to identify areas for reduction. More advanced public reporting either via the practice’s communication channels or via a public register enables amplification of the value of achievements to the client base. There are numerous public registers (45). Registries may be administered by governments, non-government organizations (NGOs) or industry groups and may provide advice on emissions reductions. Reporting to other stakeholders in the value chain is increasingly important (45).

As a minimum, Scope 1 and 2 emissions should be reported (19). If only Scope 1 and 2 emissions are measured, it must be clear in any public reporting that Scope 3 emissions are excluded. When Scope 3 emissions are included, calculation of the total carbon footprint to an acceptable international standard, suitable for reporting on a reputable public register, is a more complex task (45, 50). Using the services of a specialist consultant is recommended as process integrity is important to avoid a challenge of making false advertising claims, also known as “greenwashing”.

Implementing reduction strategies can be prioritized once emission sources are understood. Specific veterinary emissions reduction strategies have been published by several authors (19, 29, 40, 51). Scope 1 and 2 emissions should be the priority for reduction given they are easily measurable and are under direct control of the business. Many of these emissions have zero-emission options available, often with cost efficiency gains. One significant industry specific challenge for Scope 1 reduction in the veterinary sector is to achieve a zero-emission alternative to current anesthetic gas use (16, 28–30, 52).

Scope 3 emissions have some existing solutions, for example employees could commute by electric vehicles powered by renewable electricity. Other more complex specific veterinary/medical items such as disposable surgical items, chemical reagents and single use hospital consumables will require further research and technological advances to find zero carbon alternatives. While reduction of Scope 3 emissions is a crucial component of achieving Net Zero within the veterinary sector, “greening” of the supply chain goes beyond the responsibility of the end user and will require collaboration between all stakeholders, including manufacturers and distributors. Models for working with suppliers on integrated solutions within the human health sector, such as the National Health Service (NHS) supplier roadmap, could be adapted for the veterinary sector (49).

For the veterinary sector to achieve Net Zero by 2050 it is likely that some carbon credits will need to be purchased to offset emissions that cannot be eliminated. A carbon credit represents one ton of carbon removed from the atmosphere. It must be permanent (>100 years), additional (i.e., a new or extra process), verifiable, audited and registered on a public register so it can only be used once. Carbon credits play an important role in reducing atmospheric carbon, supporting biodiversity and sustainable agriculture, however the current market may be subject to irregularities and due diligence is recommended before purchasing (53). Once the carbon footprint has been calculated and audited, quality carbon credits can be purchased to neutralise any remaining emissions and reported on a public registry.

Publicly promoting the benefits of a sustainability program that includes emissions reduction creates client value. Clients are willing to pay more for services from a practice that has demonstrated sustainability achievements (33). Publicizing progress on sustainability provides leadership to colleagues, team members and clients, and encourages others to join and support the efforts of the business. This can create positive feedback loops.