Key Performance Indicators to criteria 13

Key Performance Indicator GRI SRS-305-1: Direct (Scope 1) GHG emissions
The reporting organization shall report the following information:

a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.

b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 or all.

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

2019: 15,2 tons of CO2 (fuel)

In the reporting period 2019, INPACS' environmental performance indicator system has been revised and a greenhouse gas (GHG) report following the GHG Protocol Corporate Accounting and Reporting Standard has been created for the first time, which is why the reporting year is representing the base year.
 
The following six greenhouses were included in the calculation according to the Kyoto Protocol: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrogen-containing fluorocarbons (HFC), perfluorinated hydrocarbons (KFW) and sulfur hexafluoride (SF6). Nitrogen trifluoride (NO3) has also been classified as a greenhouse gas since 2015 due to its climate-damaging effects.
 

according to the Kyoto Protocol

Key Performance Indicator GRI SRS-305-2: Energy indirect (Scope 2) GHG emissions
The reporting organization shall report the following information:

a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.

b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.

c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

2019: 5,9 tons of CO2 (electricity and heating)

(Details see Scope 1 in KPI GRI SRS-305-1)

Key Performance Indicator GRI SRS-305-3: Other indirect (Scope 3) GHG emissions
The reporting organization shall report the following information:

a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.

b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.

e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.

f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.

g. Standards, methodologies, assumptions, and/or calculation tools used.

2019: 154,2 tons of CO2
The indirect emissions by third parties amount to 154,2 tons of CO2e in 2019, almost entirely due to the position of business trips. However, the data contained is not complete and must be supplemented with information regarding the upstream supply chain and the travel routes of the employees.
(Details see Scope 1 in KPI GRI SRS-305-1)

Key Performance Indicator GRI SRS-305-5: Reduction of GHG emissions
The reporting organization shall report the following information:

a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.

b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

c. Base year or baseline, including the rationale for choosing it.

d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).

e. Standards, methodologies, assumptions, and/or calculation tools used.

Due to the revision of the environmental indicator system in the reporting period 2019 and the changed methodology for the emissions calculation, no reliable statements can be made about the reduction of GHG emissions. A statement in this regard will only be possible in the next reporting year with 2019 as the base year. 

However, the increasing energy efficiency and the growing number of business trips by train instead of by plane already indicate awareness and an adequate development for the reduction of GHG emissions (cf. KPI GRI SRS-301-1 and criterion 13).