| |
Category |
Examples of emission sources |
| Direct GHG emissions |
1.1 Direct emissions from stationary combustion sources
|
Consumption of fuels (heating oil, wood, natural gas in a boiler) |
| 1.2 Direct emissions from mobile combustion sources |
Fuel consumption in cars, heavy-duty vehicles, or other machinery |
| 1.3 Direct process emissions, excluding energy |
Industrial processes other than combustion |
| 1.4 Direct fugitive emissions |
Leaks of refrigerant fluids, methane from anaerobic decomposition of waste, nitrous oxide during fertiliser application |
| 1.5 Emissions from biomass (soil and forests) |
Sealing off meadows or forests for urban development needs (roads, parking lots, buildings, etc.), deforestation for converting an area (from the organisational boundary into agricultural land) |
| Indirect emissions associated with energy |
2.1 Indirect emissions related to electricity consumption |
Electricity generation by a power plant - thermal, nuclear, or renewable energy |
| 2.2 Indirect emissions related to the consumption of energy other than electricity |
Operation of turbines or boilers |
| Indirect emissions associated with transport |
3.1 Upstream transport of goods |
Transportation of goods by truck, train, ship, airplane, electric-assisted bicycle, etc., with costs borne by the Legal Entity |
| 3.2 Downstream transport of goods |
Transportation of goods by truck, train, ship, airplane, electric-assisted bicycle, etc., with costs not borne by the Legal Entity |
| 3.3 Home-to-work travel |
Car, public transportation, motorised two-wheeler, electric-assisted bicycle, etc., used by the employee to travel to work |
| 3.4 Travel of visitors and clients |
Airplane, train, rental car, taxi, electric-assisted bicycle, etc., or urban public transportation used by the visitor or client to travel to one of the facilities |
| 3.5 Professional travel |
Airplane, train, rental car, taxi, electric-assisted bicycle, etc., or urban public transportation used for business travel |
| Indirect emissions associated with purchased products |
4.1 Purchases of goods |
Extraction (or cultivation) and then processing of materials for the production of non-durable products purchased by the Legal Entity: raw materials for production, paper, various supplies, etc. |
| 4.2 Capital goods |
Extraction (or cultivation) and then processing of materials for the production of non-durable products purchased by the Legal Entity: buildings and other infrastructures, vehicles, machines, computer equipment, etc. |
| 4.3 Waste management |
Collection and treatment (incineration, composting, landfill, recycling, etc.) of waste and effluents from within the organisational boundary |
| 4.4 Upstream leasing assets |
Production, use, maintenance, end-of-life of goods (vehicles, housing, machinery) that are leased by the Legal Entity from third parties who own them |
| 4.5 Purchases of services |
Activities leading to the production of a service (banking, advertising, consulting, technical study, etc.) purchased by the Legal Entity |
| Indirect emissions associated with sold products |
5.1 Use of sold products |
Production of energy and materials consumed over the lifetime of products sold during the reporting year by the Legal Entity
|
| 5.2 Downstream leasing assets |
Production, usage, maintenance, end-of-life of goods (vehicles, housing, machinery) owned by the Legal Entity and leased to third parties who use them
|
|
5.3 End of life of sold products
|
Collection and treatment (incineration, composting, landfill, recycling, etc.) at the end of life of products sold during the reporting year by the Legal Entity
|
|
5.4 Investments
|
Activities and projects financed by the Legal Entity
|
| Other indirect emissions |
Other indirect emissions
|
Sources of indirect emissions stemming from the activities of the Legal Entity that cannot be accounted for in any of the other categories
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