Morphum recently met with an Auckland-based civil contractor with a strong commitment to sustainability and alignment with New Zealand’s Zero Carbon Act. As a further step in their sustainability journey, began working towards the Toitū CarbonReduce certification.  Achieving this certification requires organisations to accurately quantify their greenhouse gas emissions and commit to a reduction pathway in line with Toitu’s framework. This process can be particularly challenging for small to medium-sized businesses managing both operational and reporting complexities.

Recognising the need for expertise at a critical point in the process, the contractor engaged with Morphum to support the completion and review of key elements of their submission, including their emissions inventory and management report, and to prepare for Toitu’s audit.

The Process

Our sustainability team worked closely with the contractor team to identify and address key gaps in their inventory and reporting framework, and ensure alignment with Toitū’s certification requirements.

With the framework established, Morphum undertook a detailed review of the initial inventory setup and cross-checked data entries against activity data to ensure accuracy and completeness.

The next step involved completing an Inventory and Management Report (IMR) – a core component of the Toitu Carbonreduce certification. This report includes key information, helping to define the emissions context and highlight opportunities for future sustainability improvements.

Morphum supported the process by completing key sections of the IMR including:

• Narrative content outlining the sustainability vision and strategic direction

• Defining the organisational boundary, to clarify which operations and emissions are included

• Identifying emissions sources across physical locations and operational activities

Toitū produces a formal report from these inputs which goes beyond emissions figures to reflect each organisation’s broader sustainability position. By supporting the civil contractor through this process, we helped ensure they were well-prepared for the audit phase.  

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Toitū Screening and Review

As part of the certification process, organisations must complete a significance screening to determine which emissions sources are material and should be included in their inventory. We supported in completing this screening, using Toitu’s tool to assess emissions sources against criteria such as size, influence, and relevance to the business. This ensured that all significant categories were included, and that the inventory aligned with Toitu’s best practice guidance.

Additionally, Morphum conducted a final review of the inputs in the eManage platform - Toitu’s online system for collecting and managing emissions data and supporting documentation. This review helped ensure consistency across the submission and that all required components were in place ahead of Toitu’s pre-audit review.

Morphum’s sustainability team focused on tailoring the IMR to reflect their specific operations and ensuring their data and reporting processes met Toitu’s certification standards.

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This collaboration has strengthened the contractor’s ability to understand, measure, and manage their emissions. Beyond certification, it enhances their environmental leadership and supports their credibility as a sustainability-focused civil contractor operating in alignment with New Zealand’s climate goals.

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