Sustainability 2023 - Flipbook - Page 18
SUSTAINABILITY REPORT 2023
CARBON ACCOUNTING
METHODOLOGY
Micro Matic’s carbon footprint calculations are based on The Greenhouse Gas (GHG) Protocol - the world’s most widely
used greenhouse gas accounting standard. Speci昀椀cally, our carbon footprint calculations follow “The GHG Protocol
Corporate Accounting and Reporting Standard” and “The Corporate Value Chain (Scope 3) Accounting and Reporting
Standard”. We calculate emissions across the value chain and account for scopes as required by the GHG protocol
DEFINITION OF SCOPES
•
•
•
Scope 1: Direct emissions from sources owned or controlled by Micro Matic (e.g., diesel consumption for
company vehicles)
Scope 2: Indirect emissions from the generation of purchased energy (e.g., electricity and district heating to
operate Micro Matic’ production sites and of昀椀ces)
Scope 3: Indirect emissions in Micro Matic’ value chain both up- and downstream (e.g., purchase of materials,
transport and distribution of products, and emissions from business travels)
Figure 7. Scope 1, 2 and 3 of the Greenhouse Gas Protocol. Source: Greenhouse Gas Protocol
BOUNDARY SETTING AND CONSOLIDATION APPROACH
All Micro Matic sites and activities across the globe is included in the calculations (see table 1 in appendix for an
overview of Micro Matic sites included).
We use the operational control approach as organizational boundary setting. This means that we account for 100%
18 | SUSTAINABILITY REPORT 2023
