The 2050Today methodology for measuring greenhouse gas (GHG) emissions follows the GHG Protocol. This protocol provides organisations with standards and guidance for measuring and managing the emissions responsible for global warming. It was established in 1998 as part of a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).
According to the GHG Protocol, emissions are categorised by scope:
Scope 1 represents direct emissions resulting from the consumption of fossil fuels.
Scope 2 represents indirect emissions from the generation of purchased electricity, steam, heating and cooling consumed by the reporting company.
Scope 3 includes all other indirect emissions that occur in a company’s value chain (i.e. purchased good or services, business travel, employee commuting).
The 2050 carbon footprint takes into account the reported emissions generated by the institution’s activities over the course of a year and is broken down into the following categories:
Energy and water
It takes into account the amount of the consumed electricity produced and purchased by the institution. The energy consumed to heat and/or cool the institution’s building area and the consumed water are included as well.
Mobility
It takes into consideration business travels and commuting (on a survey basis).
Food
The carbon footprint of food consumption includes meals provided by the organisation and individual consumption (based on a survey) during working hours.
Purchased goods
The scope of the goods purchased is limited to a list of new office equipment, new transport equipment (vehicles) and building materials.
Waste
The perimeter of the waste inventory is set to waste production from facilities and internal operations of the institution.
It should be noted that the data collected by 2050Today members for each carbon footprint is not yet fully standardised and may not be entirely complete. Data collection is gradually being harmonised and improved. Consequently, direct comparisons of tCO2 per employee between institutions – whether in general or by sector – are not yet possible or meaningful. It has to be noted that the collected data of the 2050Today members resulting in each carbon footprint are not yet fully standardized and might not be entirely complete. Data collection is being progressively harmonized and improved. Therefore, direct comparisons between tCO2 / employee among institutions – be it in general or per sector – are not yet possible nor relevant. To ensure the reliability, the accuracy and a recurrent updating of the carbon footprint assessment, 2050Today is advised by an international Carbon Footprint Scientific Committee.
GHG data is collected annually through the 2050Today Focal Points. Focal Points are representatives appointed by the members of 2050Aujourd’hui. They are responsible for coordinating the data collection process within their respective organisations and ensuring the quality of the data. The 2050Aujourd’hui team guides and supports the Focal Points throughout the data collection process.
The GHG Protocol Corporate Accounting and Reporting Standard (Corporate Standard) sets out a standard set of accounting and reporting rules for the preparation of corporate inventories. The Corporate Standard identifies and categorises emissions from all operations within an organisation. For effective and innovative GHG management, defining comprehensive operational boundaries for direct and indirect emissions helps organisations better manage the full range of GHG-related risks and opportunities that exist throughout their value chain.
The GHG Protocol classifies emissions into Scope 1, Scope 2 and Scope 3 emissions. This classification helps to distinguish between direct and indirect emission sources, improve transparency, and adapt to different types of organisations and different types of climate policies and business objectives. These three “scope categories” are defined for the purposes of GHG accounting and reporting.
Scope 1 covers direct emissions, i.e. emissions from sources owned and controlled by the reporting institution.
Organisations report GHG emissions from sources they own or control within Scope 1. Direct GHG emissions are primarily the result of the following types of activities undertaken by the organisation:
Production of electricity, heat or steam. Stationary combustion refers to emissions from fuels burned in stationary equipment, such as the combustion of oil or gas in a local heating system.
Physical or chemical treatment, such as fumes released during on-site manufacturing and other industrial processes.
The transport of materials, products, waste and staff. Emissions resulting from the combustion of fuel used by the company’s vehicle fleet fall under the category of mobile combustion.
Fugitive emissions. Emissions of chemicals from air-conditioning and refrigeration equipment owned or controlled by institutions.
Scope 2 refers to a category of indirect emissions comprising GHG emissions resulting from the generation of electricity, steam, heat or cooling that is purchased or acquired and consumed by the reporting organisation.
Scope 2 includes emissions from energy purchased or procured and consumed by the reporting organisation:
Electricity This type of energy is used by almost every organisation. It is used to power machinery, lighting, electric vehicle charging, and certain types of heating and cooling systems.
Steam Produced by boiling water, steam is a valuable source of energy for industrial processes. It is used for mechanical work, heating or directly as a process fluid.
Heat Most public, commercial or industrial buildings require heat to regulate the indoor climate and heat water. Many industrial processes also require heat for specific equipment. This heat can be generated from electricity or through a non-electrical process such as solar heat or thermal combustion processes (such as a boiler or a thermal power station) outside the institution’s operational control.
Cooling Like heating, cooling can be generated using electricity or by circulating cooled air or water.
2050Today refers to the GHG Protocol’s value chain (Scope 3) accounting and reporting standard – which is a supplement to the corporate standard – to define the GHG emissions inventory that includes indirect emissions resulting from value chain activities. Scope 3 emissions form part of these indirect emissions.
Emissions within Scope 3 include emissions from the upstream and downstream value chain:
Upstream emissions
1. Goods and services purchased
2. Capital goods
3. Fuel and energy-related activities not covered by Scope 1 or Scope 2
4. Upstream transport and distribution
5. Waste generated by operations
6. Business travel
7. Employees’ commutes
8. Assets leased upstream.
Downstream emissions
9. Transport and downstream distribution
10. Processing of goods sold
11. Use of the products sold
12. End-of-life management of products sold
13. Assets leased downstream
14. Franchises
15. Investments
The 2050Today inventory includes GHG emissions under the operational control of its members based in International Geneva. In other words, only operations carried out or financed by institutions based in International Geneva are covered. The 2050Today inventory includes all GHG emissions from Scopes 1, 2 and 3. The reported Scope 3 GHG emissions are selected based on their relevance to the institutions’ activities and are therefore not exhaustive. Scopes 1, 2 and 3 are mutually exclusive for the reporting institution, so there is no double counting of emissions across the scopes.
Given the nature of 2050Today’s member organisations, we have selected the most relevant indicators from the categories listed below to help them understand the impact of their emissions across the entire value chain, so that efforts can be focused where 2050Today members can have the greatest impact.
Each category comprises several indicators used to define a specific inventory for measuring the carbon footprint. Each indicator is multiplied by its associated emission factor to estimate the corresponding GHG emissions. The factors are based on a full life-cycle analysis of goods and services and take into account the associated emissions. For purchased goods, the factors take production into account. Emissions related to use and end-of-life are measured separately and at a later stage.
Emission factors are regularly updated and categorised by year of use. Due to these regular updates, differences may arise when comparing similar reported values. In the event of a significant update to the emission factors, a note will indicate the change in the footprint report for the year in question.
To ensure the reliability, accuracy and regular updating of carbon footprint assessments, 2050Today is advised by an international scientific committee on carbon footprints, comprising experts in GHG assessment who represent specialist and recognised institutions.
The main role of the Scientific Committee is to review, on an annual basis, the methodology used by 2050Today to measure, calculate and account for greenhouse gases, and to confirm that it complies with standard carbon accounting practice and adheres to the principles of the GHG Protocol.