Compilation Deinitions Indirect emissions Documentation References

24 Indicator Protocols Set: EN IP © 2000-2011 GRI EN17 Other relevant indirect green- house gas emissions by weight.

1. Relevance

Greenhouse gas emissions are the main cause of climate change and are governed by the United Nations Frame- work Convention on Climate Change UNFCC and the subsequent Kyoto Protocol. For some organizations, indirect greenhouse gas emissions are signiicantly greater than their direct emissions. They are also suiciently under the inluence of the organization that changes in its practices can lead to signiicant reductions. Measuring and demonstrating eforts to reduce indirect emissions can demonstrate leadership in combating climate change and can enhance the organization’s reputation.

2. Compilation

2.1 Identify the greenhouse gas emissions resulting from indirect energy use. Exclude indirect emissions from imported electricity, heat, or steam, as these are covered by EN16. 2.2 Additionally, identify which of the reporting organization’s activities cause indirect emissions and assess their amounts e.g., employee commuting, business travel, etc. When deciding on the relevance of these activities, consider whether emissions of the activity: • Are large compared to other activities generating direct emissions or energy related indirect emissions as reported in EN16; • Are judged to be critical by stakeholders; • Could be substantially reduced through actions taken by the reporting organization. 2.3 Report the sum of indirect GHG emissions identiied in tonnes of CO 2 equivalent.

3. Deinitions Indirect emissions

Emissions that are consequences of the activities of the reporting organization but are generated at sources owned or controlled by another organization. In the context of this Indicator, indirect emissions do not include those generated from imported electricity, heat, or steam consumed by the reporting organization e.g., transport, packaging. Carbon dioxide equivalent CO 2 Carbon Dioxide equivalent is the measure used to compare emissions from various greenhouse gases based on their global warming potential GWP. The CO 2 equivalent for a gas is derived by multiplying the tonnes of the gas by the associated GWP.

4. Documentation

Information can be obtained from external suppliers of products and services. For certain types of indirect emissions such as business travel, the organization may need to combine its own records with data from external sources to arrive at an estimate.

5. References

• The Greenhouse Gas Protocol GHG Initiative - A corporate accounting and reporting standard Revised Edition, 2004 of the World Resources Institute WRI and the World Business Council for Sustainable Development WBCSD. • Intergovernmental Panel on Climate Change IPCC, Climate Change 2001, Working Group I: The Scientiic Basis. • Kyoto Protocol, 1997. 25 Indicator Protocols Set: EN IP Version 3.1 EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.

1. Relevance