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Emissions of Ozone-Depleting Substances (ODS) (G4-EN20-a) Methodology

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In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). This is the methodology for G4-EN21, which has been superseded by GRI 305-7. The new GRI 305-6 metric can be found here:

About

This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers one of the reporting requirements of Indicator G4-EN20 – ‘Emissions of Ozone-depleting substances’.

​Air pollutants have adverse effects on climate, ecosystems, air quality, habitats, agriculture, and human and animal health. Deterioration of air quality, acidification, forest degradation, and public health concerns have led to local and international regulations to control air emissions. Reductions in regulated pollutants lead to improved health conditions for workers and neighbouring communities. Reductions, or performance beyond compliance, can enhance relations with affected communities and workers, and the ability to maintain or expand operations. In regions with emission caps, the volume of emissions also has direct cost implications. G4-EN20 addresses emissions into air, which are the discharge of substances from a source into the atmosphere, including ozone-depleting substances (ODS), among other significant air emissions.

The ozone layer filters out most of the sun’s biologically harmful ultraviolet (UV-B) radiation. Observed and projected ozone depletion due to ODS generates worldwide concern. The UN Environment Programme (UNEP) ‘Montreal Protocol on Substances that Deplete the Ozone Layer’ (‘Montreal Protocol’) regulates the phase-out of ODS internationally.

Methodology

This metric is asking for the number of tonnes of ozone-depleting substances produced by the company:

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-EN20 or EN20, Ozone or Ozone-depleting
  • 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

Further guidance on how to research values for GRI-based metrics is available here, including detailed guidance on adding, editing and checking metric values.

Global Reporting Initiative compliance guidance for companies:

To calculate emissions of ozone-depleting substances (ODS) G4-EN20-a:

  • ​Identify ODS produced, imported, and exported by the organization.
  • Calculate in metric tons of CFC-11 equivalent, the production of ODS as the amount of ODS produced, minus the amount destroyed by approved technologies and minus the amount entirely used as feedstock in the manufacture of other chemicals. Exclude ODS recycled and reused.

​​​Organizations reporting on this disclosure should include the following information as comment to the metric value:

  • G4-EN20-b: Substances included in the calculation.
  • ​​G4-EN20-c: Standards, methodologies, and assumptions used.
  • ​​G4-EN20-d: Source of the emission factors used.