Illustrative model — not audited and not an ESRS reported figure. Avoided emissions are a counterfactual projection; the gross Scope 3 Category 7 baseline is measured separately from verified Tier 2 activity data. Assumptions: 15% pilot adoption, 1.3/2.3 occupancy displacement ratio, 220 working days/year, £22,500 CapEx and £600 annual maintenance per displaced bay.