Step 1: Data collection
Raw consumption and spend data for the baseline year is extracted for all applicable emissions categories.

Step 2: Data analysis
Raw data is supplemented with additional estimates and assumptions where required to produce full baseline emissions.

Step 3: Emissions factors
Emissions factors corresponding to each consumption category are extracted from LCA software or relevant public databases.

Step 4: Emissions calculation
Emission factors are combined with baseline data to estimate the emissions of the carbon footprint.

Data emissions

Scope 1

• Fuel combustion, Fugitive emissions (refrigerants)
  Direct emissions from activities owned or controlled by the company in the baseline year (fuel combustion from company Scope 1 Fugitive emissions (refrigerants) vehicles, refrigerants).

Scope 2

• Purchased electricity
  Indirect emissions associated with the company’s consumption of purchased electricity in the baseline year.

Scope 3

• Cat 1: Purchased goods and services, Cat 2: Capital goods
  All upstream emissions of all purchased goods and services and capital goods by the company in the baseline year.
• Cat 3: Fuel- and energy-related emissions
  The emissions related to extraction, production and transportation of fuels and energy purchased or acquired by the company in the baseline year.
• Cat 4: Upstream transportation and distribution
  The emissions associated with upstream transportation and distribution incurred in operations.
• Cat 5: Waste generated in operations
  The scope 1 and scope 2 emissions of waste management suppliers that occur during the disposal and treatment of waste generated by the company’s operations in the baseline year.
• Cat 6: Business travel
  The scope 1 and scope 2 emissions of transportation carriers related to the transport of the company’s employees for business-related activities during the baseline year.
• Cat 7: Employee commuting
  The scope 1 and scope 2 emissions related to the transportation of employees between their home and the company’s offices or facilities during the baseline year.
• Cat 8: Upstream leased assets
  Emissions from the operation of assets leased by the reporting company (lessee) in the reporting year and not included in Scope 1 and Scope 2 reported by lessee.
• Cat 11: Use of sold products
  Emissions related to the indirect use phase of sold products.
• Cat 12: End-of-life treatment of sold products
  The emissions related to the end-of-life treatment of sold products at the end of their lifetime.
• Cat 14: Franchises
  The scope 1 and 2 emissions of franchises.