Sustainability 2023 - Flipbook - Page 22
SUSTAINABILITY REPORT 2023
APPENDIX
TABLE 5 - DESCRIPTION OF METHODOLOGIES AND DATA USED:
SCOPE /
CATEGORY
DESCRIPTION
CALCULATION
METHOD & KEY
ASSUMPTIONS
DATA SOURCE
AND -QUALITY
EMISSION FACTOR
SOURCE(S)
Scope 1
CO2e emissions from
consumption of fuels in
own operations
- Actual m³ of gas used for
heating
- Actual L diesel/petrol from
business-related milage in
company-owned and -leased
vehicles
- List of gasses used for
heating and in production, incl. L/kWh/kg of
gasses used
- List of company vehicles incl. L/m3/thm of
fuel used
DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
Scope 2
CO2e emissions from
purchased power for
facilities
Location-based: Power
consumption (kWh) based on
actual data or estimated kWh
based on spend (combined
with average price per kWh in
Australia)
- Overview of electricity
consumption by location
- Green certi昀椀cates by
location
Location-based:
- Ecoinvent v3.9 (2023), Allocation
cut-off by classi昀椀cation, IPCC 2021
method, GWP 100a
- EEA, European Environment
Agency, Greenhouse gas emission
intensity of electricity generation
(2020)
- EPA, US Environmental Protection
Agency, eGRID (2020)
- IGES, List of Grid Emission Factors
(version 10.12)
- Department of the Environment
and Energy, Australian National
Greenhouse Accounts, National
Greenhouse Accounts Factors
(2021)
Market-based: Green certi昀椀cates included for DE, and SE.
Actual C02e as disclosed by
the energy provider for AU and
JP. Remaining countries calculated by either residual mix in
the national grid or identical to
location-based when information on residual mix has not
been identi昀椀ed (CN, VN).
Market-based:
- AIB, European Residual Mix (2021)
- Green-e Energy Residual Mix Emission Rates (2020)
Scope 2
CO2e emissions from
electricity for electric
vehicles
Electricity consumption based
on actual data on kWh used
for electric vehicles
Overview of electricity
consumption by EVs by
location
Same as above
Scope 3,
cat.1
CO2e emissions
from product-related
purchased goods &
services
- Combination of actual data
on weight and material for purchased goods where is available in procurement system,
and a conservative extrapolation on weight and material for
remaining purchased goods.
- Spend for all purchased
services
- Overview of products
purchased by item name,
product category, quantity, weight, price, and
material
- Overview of purchased
items and services in
balance sheet
- Ecoinvent v3.9 (2023), Allocation
cut-off by classi昀椀cation, IPCC 2021
method, GWP 100a
- DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
- Hagens Fjedre, Environmental
report
- Schoeller Werk, Product Carbon
Footprint’s: (60102309, 60102310,
60102312)
- EPA, US Environmental Protection
Agency (2022): Supply Chain GHG
Emission Factors for US Commodities and Industries v1.1; Commodity
(2016)
- DEFRA, UK government: Consumption emissions 1990-2018 (2018)
22 | SUSTAINABILITY REPORT 2023
