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Our Carbon Footprint Calculation Methodology

Our Carbon Footprint Calculation Methodology

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 8,10,13,15
    These categories are not applicable or material and therefore excluded
  • 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.

Scope 3, Categories 8, 10, 13, 15 were assumed to have no emissions and therefore excluded from the assessment.
Scope 3, Category 9 – downstream transportation and distribution was assigned to Scope 3, Category 4 as all transport is paid by Cotton On. Optional emissions from customers not included. For Category 8 and 13 – there are no upstream or downstream assets leased by Cotton On. Category 10 and 15 – processing of sold products and investments are not applicable to Cotton On.