CO2 emission report 2025 (R) - Flipbook - Page 18
CO2 EMISSION REPORT 2025
BOUNDARY SETTING AND
CONSOLIDATION APPROACH
All Micro Matic sites and activities across the globe are included in the calculations (see table 1 in appendix for an
overview of Micro Matic sites included).
We use the Operational Control approach as our organizational boundary-setting method. This means that 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 appendix).
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 within 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 statement and technical speci昀椀cations of various product
groups. Emissions from employee commuting are based on survey data or locally per site collected data.
Extrapolating results from a representative sample country and using proxy techniques were necessary for some
categories when calculating emissions related to Micro Matic’s extended value chain, including upstream and
down-stream 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 not possible
due to differences in especially Scope 3 coverage and methodology 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 main 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 are 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 (PCF’s), 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 v3.10.1 (2023) to include all market-based activity and
losses and open-source databases such as EPA5, EEA6, iGES7, and AIB8.
18 | CO2 EMISSION REPORT 2024
