Sustainability 2023 - Flipbook - Page 23
SCOPE /
CATEGORY
DESCRIPTION
CALCULATION
METHOD & KEY
ASSUMPTIONS
DATA SOURCE
AND -QUALITY
EMISSION FACTOR
SOURCE(S)
Scope 3,
cat. 1
CO2e emissions from
non-product-related
purchased goods &
services
Spend for all purchased
non-product-related purchased
goods & services
Overview of purchased
items and services in
balance sheet
- EPA, US Environmental Protection
Agency: Supply Chain GHG Emission Factors for US Commodities
and Industries v1.1; Commodity
(2022)
- DEFRA, UK government: Consumption emissions 1990-2018 (2018)
Scope 3,
cat. 2
CO2e emissions from
capital goods
Spend of purchased machinery, equipment, and other
CAPEX investments
Monthly reports per
business entity on investments incl. spend per
type of investment
- EPA, US Environmental Protection
Agency: Supply Chain GHG Emission Factors for US Commodities
and Industries v1.1; Commodity
(2022)
- DEFRA, UK government: Consumption emissions 1990-2018 (2018)
Scope 3,
cat. 3
CO2e emissions from
fuel- and energy related
activities
Fuel- and power consumption
based on scope 1 and 2
Same as scope 1 and
scope 2
- DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
- T&D loss rate: Worldbank, Electric
power transmission and distribution losses, (2014, latest year)
Scope 3,
cat. 4
CO2e emissions from
upstream distribution &
transportation
Supplier-speci昀椀c emissions
data where available.
Otherwise based on weight,
distance, and type of
transportation mode. Incl.
Well-To-Tank emissions.
- Emissions from main
freight carriers
- Number of shipments;
weight (kg); distance
(km), mode of transport
- DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
Scope 3,
cat. 5
CO2e emissions from
waste from operations
Combination of actual data
(waste type, weight, and waste
treatment), and spend on
waste collection and
treatment.
- List of waste types,
weight (kg) and treatment method
- Balance sheet
-- DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
- EPA, US Environmental Protection
Agency: Supply Chain GHG Emission Factors for US Commodities
and Industries v1.1; Commodity
(2022)
- ecoinvent v3.9 (2023), Allocation
cut-off by classi昀椀cation, IPCC 2013
method, GWP 100a
Scope 3,
cat. 6
CO2e emissions from
business travel
Combination of supplier speci昀椀c emissions data where
available, otherwise based on
average distance, and mode
of transportation, or spend on
travel type and hotels.
- List of trips. incl.
distance and mode of
transport
- Balance sheet
- DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
- Atmosfair.de; Calculate Flight
Emissions (Accessed 08-08-2022)
- EPA, US Environmental Protection
Agency: Supply Chain GHG Emission Factors for US Commodities
and Industries v1.1; Commodity
(2022)
- DEFRA, UK government: Consumption emissions 1990-2018 (2018)
Scope 3,
cat. 7
CO2e emissions from
employee commuting
Survey sent to employees on
commuting patterns, i.e.
distance, transport mode, fuel
type if relevant,
and average number of commutes per week/year.
Incl. Well-To-Tank emissions.
Survey to employees
- DEFRA, UK government GHG
conversion factors for company
reporting, full set (2023)
SUSTAINABILITY REPORT 2023 | 23
