CO2 emission report 2024 - Flipbook - Page 15
BOUNDARY SETTING AND CONSOLIDATION APPROACH
All Micro Matic sites and activities across the globe are included in the calculations (see Table 1 in the appendix for
an overview of Micro Matic sites included).
We use the Operational Control approach as an organizational boundary-setting method. This means we account
for 100% of GHG emissions arising from activities over which Micro Matic has operational control.
Micro Matic’s GHG inventory includes Scope 1, 2, and all relevant Scope 3 categories. In alignment with the
Greenhouse Gas Protocol, all Scope 3 categories were screened for GHG emitting activities, and only applicable
ones show GHG values (see Table 2 in the appendix). of GHG emissions arising from activities over which Micro
Matic has operational control.
CALCULATION METHODS
Emissions have been calculated through a combination of calculation approaches dependent on data availability,
maturity, and size of emission categories:
•
•
•
The spend-based method (based on spending on a speci昀椀c activity or category),
The average-based activity method (based on activity data such as total weight of a product and type of
material, total passenger kilometers, or other relevant metrics) and
The supplier-speci昀椀c method (based on actual emissions per SKU or supplier-provided data)
Data is gathered through structured questionnaires as 昀椀lled out by local country representatives across the globe
and supplemented with invoices, trial balance/P&L statements, and technical speci昀椀cations of various product
groups. Emissions from employee commuting are based on survey data.
Extrapolating results from a representative sample country and using proxy techniques were necessary for some
categories when calculating Micro Matic’s extended value chain emissions, including upstream and downstream
activities with suppliers and customers.
GHG intensity is calculated based on total revenue to allow for comparisons against competition and other industry
players to the greatest extent possible – knowing that a complete “apples to apples” comparison is impossible due
to signi昀椀cant Scope 3 coverage and methodology differences between different companies.
GHG intensity and totals are also disaggregated by Scope 1, Scope 2 (location-based) and Scope 3 emissions.
Micro Matic has chosen the location-based approach as the primary approach in alignment with the GHG
Protocol’s guidance. If any Micro Matic companies purchase energy attribute certi昀椀cates it will be accounted for
in the market-based emission calculations, which is also communicated in this report in alignment with the dual
Scope 2 reporting requirement.
EMISSION FACTORS
Emission factors have been collected via supplier-speci昀椀c product carbon footprints (PCFs), research-based
LifeCycle-Analyses (LCAs) from ecoinvent2 v3.9.1 (2023), the UK Department for Environment, Food & Rural Affairs
(DEFRA)3 , conversion factors 2023), US Environmental Protection Agency (US EPA, GHG Emission Factors Hub,
April 2022) or otherwise known and quali昀椀ed emission factor databases. For Scope 2 electricity calculations,
electricity grid emission factors are based on ecoinvent4 v3.9.1 (2023) to include all market-based activity and
losses and open-source databases such as EPA5 , EEA6 , iGES7 , and AIB8 .
2 https://ecoinvent.org/the-ecoinvent-database/
3 https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting
4 https://ecoinvent.org/the-ecoinvent-database/
5 https://www.epa.gov/climateleadership/ghg-emission-factors-hub
6 https://www.eea.europa.eu/ims/greenhouse-gas-emission-intensity-of-1
7 https://www.iges.or.jp/en/pub/list-grid-emission-factor/en
8 https://www.aib-net.org/facts/european-residual-mix
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