Communication on Progress
Corporate Social Responsibility Report
tonnes CO2 equivalent
This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers one of the requirements of Indicator G4-EN15 – ‘Direct– greenhouse gas (GHG) emissions (Scope 1)’.
GHG emissions are a major contributor to climate change and are governed by the United Nations (UN) ‘United Nations Framework Convention on Climate Change’ and the subsequent UN ‘Kyoto Protocol’. Some GHGs, including methane (CH4), are also air pollutants that have significant adverse impacts on ecosystems, air quality, agriculture, and human and animal health. As a result, different national and international regulations and incentive systems (such as tradable emission permits) aim to control the volume, and reward the reduction of GHG emissions.
Direct (Scope 1) GHG emissions come from sources (physical units or processes that release GHG into the atmosphere) that are owned or controlled by the organization. This indicator covers the disclosure of the direct (Scope 1) GHG emissions, in CO2 equivalents, of the GHGs covered by the UN ‘Kyoto Protocol’ and the World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD) ‘GHG Protocol Corporate Accounting and Reporting Standard’:
- Carbon dioxide (CO2)
- Methane (CH4)
- Nitrous oxide (N2O)
- Hydrofluorocarbons (HFCs)
- Perfluorocarbons (PFCs)
- Sulphur hexafluoride (SF6)
- Nitrogen trifluoride (NF3)
This metric is looking for the total direct (scope 1) greenhouse gas emissions in tonnes of CO2 equivalent:
For WikiRate researchers:
Companies who align reports to GRI’s Sustainability Reporting Standards often include a GRI Content Index or Annex where GRI disclosures, with GRI codes, are listed.
Use the GRI Index, CTRL F, Command F or search button on source preview to search for this index and metrics within the report
Use G4 codes, G3 codes or keywords to quickly find values, keeping in mind that some companies report on the metric using different terms, e.g. G4-EN15 or EN15, GHG emissions or greenhouse gas emissions
Always check the metric question and methodology for the unit of measure or currency - researchers may need to carry out calculations or conversions before entering the final metric value
Add comments documenting exactly where within the source you found the information (page number) and include details of simple or complex calculations or conversions made to determine the metric value
If you are unable to locate a metric value in a source you can search for additional sources where the data is available and add a new source
Global Reporting Initiative compliance guidance for companies:
To calculate direct greenhouse gas (GHG) emissions (Scope 1) - G4-EN15-a:
Identify direct emissions of GHGs from sources owned or controlled by the organization, including generation of electricity, heating, cooling and steam, physical or chemical processing, transportation of materials, products, waste, employees, and passengers, and fugitive emissions. Biogenic CO2 emissions are not added to this calculation
Calculate the organization’s gross direct GHG emissions using relevant global warming potential (GWP) rates, in CO2 equivalents, during the reporting period, using the sources identified. Exclude any GHG trades, such as purchases, sales, or transfers of offsets or allowances
Reporting on this Indicator should include the following contextual information as a comment to the metric value:
G4-EN15-b: Report gases included in the calculation (whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all).
G4-EN15-d: Report the chosen base year, the rationale for choosing the base year, emissions in the base year, and the context for any significant changes in emissions that triggered recalculations of base year emissions.
G4-EN15-e: Report standards, methodologies, and assumptions used.
G4-EN15-f: Report the source of the emission factors used and the global warming potential (GWP) rates used or a reference to the GWP source.
G4-EN15-g: Report the chosen consolidation approach for emissions (equity share, financial control, operational control).
Biogenic CO2 emissions should not be added to the total direct (Scope 1) GHG emissions, they are reported as part of G4-EN15-c and would reflect a different metric.
How to Research an Answer
Follow these steps or watch this video demonstrating how to research and add answers:
Select the company, metric and year
Look for the answer to the metric's question in a suggested source or add a new source
Cite the source
Enter the answer and supporting comments