What is the fine-grained topic of the following text: With a variety of upward pressures on their business costs, Scotland's Walkers Shortbread is one of many taking action to make savings on utility costs.The 109-year-old company wants to reduce carbon emissions from its four factories and three shops in the north east of Scotland. Only return the topic.
Walkers Shortbread's efforts to reduce carbon emissions and save on utility costs