TECHNICAL
FTTH Council Carbon footprint project: a reporting model for the entire sector
by FTTH Council Europe
Helping ensure FTTH sector companies and supporting organisations can meet CSRD carbon reporting requirements
Introduction The Corporate Sustainability Reporting Directive (CSRD) requires companies to report on the environmental and societal impact of corporate activities. Furthermore, it requires reported information to be audited. Sector-specific sustainability reporting in accordance with the standards is proposed to be adopted by June 2026. The CSRD provides separate agendas for large as well as for small and medium companies. The GHG protocol More than 9 out of 10 Fortune 500 companies use the GHG Protocol for CDP* reporting. The Science Based Target Initiative (SBTi) which aims to host company decarbonation is using the same standards to assess the progress. The methodology is not complicated but does require dedicated training.
Furthermore, organising the collection of data is complex. Although smaller organisations that supply to larger organisations should be able to provide the required data, they often don’t have the resources required to organise this in-house. It encompasses emissions from the activities of the company itself as well as other companies that supply it with goods and services, as well as the use of its products and services by others. The GHG Protocol categorises carbon emissions into three ‘scopes’. n Scope 1 covers direct emissions from owned or controlled sources n Scope 2 covers indirect emissions from the generation of purchased electricity, steam, heating, and cooling n Scope 3 includes all other indirect emissions that occur in a company’s value chain
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Volume 46 No.2 MAY 2024
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