Calculation methodology for GHG emissions
Scope 1 (significant) Scope 1 (direct emissions) covers emissions resulting from energy consumption at the Group’s own production sites and from rented and leased property, plant and equipment, with consumption recorded separately by energy source (e.g. gas, biomass). For the vehicle fleet, the actual volumes of fuel refuelled are calculated in litres and converted into energy to cal- culate emissions, based on the respective calorific value. To calculate emissions, energy source-specific emission factors are applied to the respective consumption figures. | Source of emission factor data: DEFRA Scope 2 (significant) Scope 2 (indirect emissions) comprises emissions resulting from energy consumption at the Group’s own production sites, as well as from rented and leased property, plant and equipment. Energy consumption is recorded separately for each energy source, in particular electricity and district heating. Electricity consumption for electric vehicles is recorded directly under energy consumption. To calculate emissions, energy source-specific emission factors are applied to the relevant consumption figures in accordance with the location-based and market-based approaches.| Source of emission factor data: Ecoinvent, DEFRA, contractual instrument Scope 3.1 | Product related (PR) (significant) Product-related emissions are calculated on the basis of the weights of the materials purchased. The emissions are calculated using the same emission factors as in the EPDs. PR emissions account for around 85% of Scope 3.1 emissions. | Source of emission factor data: Sphera Scope 3.1 | Non-product related (NPR) (significant) Emissions produced by non-product-related goods and services are calculated using the spend-based method. NPR emissions account for around one-seventh of Scope 3.1 emissions. Emission factors are assigned to the respective product groups based on the allocated Standard Industrial Classification (SIC). Double-counting is avoided by excluding data that has already been included in other scopes. | Source of emission factor data: CaDI Scope 3.11 (significant) The calculation of emissions associated with the use of goods sold is largely derived from the EPD methodology. It is based on the connected load of the products sold during the reporting period, with luminaires featuring variable luminous flux being taken into account through reduced power consumption. Energy consumption is calculated on the basis of the respective service life of the application. Country-specific emission factors for the energy mix are used to calculate emissi- ons. | Source of emission factor data: Ecoinvent
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Scope 3.2 (not significant) Emissions from capital goods are also calculated using the spend-based method. Emission factors are allocated in accor- dance with the SIC ‘Machinery and Equipment’. | Source of emission factor data: CaDI Scope 3.3 (not significant) This category covers emissions that occur upstream of the energy and fuel consumption recorded under Scope 1 and Scope 2 emissions. | Source of emission factor data: Ecoinvent
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