Notes: 1 Our Greenhouse gas (GHG) emissions reporting in 2019 was reviewed to ensure the footprint represented an appropriate baseline year in line with the science- based targets methodology. The baseline recalculation policy was therefore triggered owing to inventory exclusion (insufficient scope coverage of material emissions). Owing to a lack of data availability for this reporting period, we have not been able to recalculate the footprint to reflect a fully complete GHG emissions inventory. In addition, our GHG emissions reporting in 2020 and 2021 was impacted by Covid-19 restrictions and was therefore not representative of our typical performance. Owing to materially lower levels of activity than usual, we have chosen not to restate these years. Going forward, we will report against our 2022 baseline to demonstrate progress towards our net zero commitment.
2022 total Consumption ('000 kWh) Energy consumption Fossil Fuel energy Consumption Diesel – Small Van (delivery vehicles)
8,057
Diesel – HGV (delivery vehicles) Natural gas (building/heating)
48,376
4,337 1,086
Electricity (building)
930
Business Travel – (passenger vehicles) 1 Sustainable energy consumption Electricity (buildings)
6,039
Electricity (delivery vehicles)
n/a
TOTAL
68,825
Share of renewable electricity
85%
Scope 1 Natural gas consumption was provided by Inspired Energy and utilities bills in a standardised unit of energy (kWh). Where consumption of natural gas was not provided, it has been assumed there was none at this site. Vehicle fuel consumption was split between Whistl’s two fleet compartments: HGVs and vans. This is based on the telematic data installed within the Whistl fleet. Where this was not available, purchased fuel data was used. Refrigerants used is R410a, with a leakage rate of 6%. A benchmark kg per m2 office space has been created using an industry average cooling system. Scope 2 Consumption of electricity was obtained from utilities bills from the majority of Whistl’s sites in a standardised unit of energy (kWh). Where consumption data was not available for locations, it was estimated based on a commercial building benchmark (based on the square footage of the location). Where Renewable Energy Guarantees of Origin (REGOs) were provided, the emissions associated with the consumption of renewable energy were calculated using an average of Base Carbone’s renewable energy conversion factors. Scope 3 Purchased goods and services data was obtained from Whistl’s spend report and converted to emissions using UK’s databased for purchased goods and services DEFRA (2014). Expenditure was categorised to the closest EEIO categories. Upstream transportation and distribution is based on Whistl’s expenditure and broadly split into two sources: sub-contractors and carriers/suppliers. This was converted to emissions using the DEFRA (2014) conversion factor to road transport of goods based on spend data. Fuel and energy emissions related to activities in Scope 1 & 2 categories were calculated by using the relevant BEIS (2022) emissions factors for the generation, transmission and distribution of fuel & energy. Capital expenditure is based on whist’s expenditure and converted to emissions using the relevant DEFRA (2014) emissions factor, factoring in UK inflation from 2011 to 2022. Waste production was provided in a standardised unit of consumption (tonnes) for the majority of Whistl’s sites. Where waste production has not been provided, a benchmark based on Whistl’s waste intensity per m2 floor space has been used. Water consumption data was available for most of Whistl sites. Where water consumption has not been provided, an industry benchmark of m3 water consumption per m2 floor space for offices and industrials has been used. Employee commuting is estimated and based on commute mileage between home and contracted place of work. A number of assumptions were made on frontline vs non- frontline workers, average days of commute and mode of transport provided by Whistl’s employee survey. Homeworking hours were calculated using an emissions factor for heating and electrical equipment per hour of home working to calculate emissions. Business travel (Cars, flights, hotels, trains/tubes, taxi) are provided through Whistl’s travel portal (Click Travel) and through Whistl’s expenses system. The relevant BEIS (2022) emissions factors were used to calculate carbon emissions for the reporting year.
2 Data has been captured between January-December 2022
3 Whistl’s organisational boundary is defined as all business activities based on an operational control approach, in line with the Greenhouse Gas Protocol: Corporate Standard (2004: 2015) 4 Exclusions include Whistl’s Plymouth site as it does not align with the long-term plans of the business.
n/a = not available 1 Based on business mileage claims, average car and fuel unknown. Conversion factor of 0.69171 used from SECR KwH (GHG Conversion factors 2022).
Whistl Annual Report 2022
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