of GHG emissions arising from activities over which Micro Matic has operational control.Micro Matic’s GHG inventory includes scope 1, 2 and all relevant scope 3 categories. In alignment with theGreenhouse Gas Protocol, some scope 3 categories are not included in the calculations as they are deemed notrelevant (see table 2 in appendix).CALCULATION METHODSEmissions have been calculated through a combination of calculation approaches, dependent on data availability,maturity, and size of emission categories:• The spend-based method (based on spend on a speci昀椀c activity or category),• The average-based activity method (based on activity data such as total weight of a product and type of material,total passenger-kilometres 昀氀own or other relevant metrics), and• The supplier-speci昀椀c method (based on actual emissions per SKU or supplier provided data)Data is gathered through structured questionnaires as 昀椀lled out by local country representatives across the globeand supplemented with invoices, trial balance/P&L statement and technical speci昀椀cations of various productgroups. Emissions from employee commuting is based on survey data.Extrapolating results from a representative sample country and using proxy techniques have been necessary forsome categories when calculating emissions related to Micro Matic’s extended value chain, including upstreamand downstream activities with suppliers and customers.CO2e intensity is calculated based on revenue to allow for comparisons against competition and other industryplayers to the greatest extent possible – knowing that a complete “apples to apples” comparison is not possibledue to differences in especially Scope 3 coverage and methodology between different companies.CO2e intensity and totals are calculated as the total of Scope 1, Scope 2 (location-based) and Scope 3 emissions.Micro Matic has chosen the location-based approach as the main approach in alignment with the GHG Protocol’sguidance. If any Micro Matic companies purchase energy attribute certi昀椀cates it will be accounted for in themarket-based emission calculations, which is also communicated in this report in alignment with the dual Scope 2reporting requirement.EMISSION FACTORSEmission factors have been collected via supplier speci昀椀c product carbon footprints (PCF’s), research-based LifeCycle-Analyses (LCAs) from ecoinvent2 v3.9.1 (2023), the UK Department for Environment, Food & Rural Affairs(DEFRA)3 , conversion factors 2023), US Environmental Protection Agency (US EPA, GHG Emission Factors Hub,April 2022) or otherwise known and quali昀椀ed emission factor databases.For Scope 2 electricity calculations, electricity grid emission factors are based on ecoinvent4 v3.9.1 (2023) toinclude all market based activity and losses and open-source databases such as EPA5 , EEA6 , iGES7 , and AIB8.LOCATION- VS. MARKET-BASED APPROACHFor scope 2, we follow the GHG Protocol’s guidance and report on both the location- and market-basedcalculations:• Scope 2 (location-based) approach is calculated based on average emission factors for each country• Scope 2 (market-based) approach takes the green power purchased by Micro Matic into account and assumesthat the remaining power purchased by Micro Matic is delivered as residual power not tracked with guarantees oforigin and is calculated using emission factors for residual mixes per country where available. For countries whereresidual mix emission factors are not available, location-based emission factors have been used.2https://ecoinvent.org/the-ecoinvent-database/https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting4 https://ecoinvent.org/the-ecoinvent-database/5https://www.epa.gov/climateleadership/ghg-emission-factors-hub6 https://www.eea.europa.eu/ims/greenhouse-gas-emission-intensity-of-17 https://www.iges.or.jp/en/pub/list-grid-emission-factor/en8 https://www.aib-net.org/facts/european-residual-mix3SUSTAINABILITY REPORT 2023 | 19
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