Environment At Blum, we define our own parameters for our emissions calculations, e.g. what the relevant reporting period is or whether we want to include all production sites. The parameters we choose depend largely on what we are looking to achieve with the calculation. We also identify all the relevant data providers and liaise with them to define our requirements in terms of data quality. We then decide collectively what data we need, in what format and on what reporting date. Once the data has been submitted, we verify it in line with our reporting guidelines to ensure that it is relevant, consistent, accurate, transparent and complete. We then narrow the data down to our chosen parameters, consolidate it and classify it by emissions categories (or scopes). Next, we compare the data against previous reporting periods in order to identify any significant deviations or changes, including with respect to the different sites surveyed. Some of these will be ordinary changes requiring no special explanation, while others will be major deviations which we need to investigate in order to find a plausible explanation. Another important requirement is to select a valid CO2e emission factor from a reputable institution for each emissions category. Ideally, this factor will be expressed in kilograms or metric tonnes per unit and be sourced from an organisation such as the Environment Agency Austria, the Intergovernmental Panel on Climate Change (IPCC) or various other official institutes. By multiplying our approved data by the CO2e emissions factor for the relevant category, we can calculate our climate impact in kilograms or tonnes of CO2e. We can then share these results with all our stakeholder groups. In line with the Greenhouse Gas Protocol, we distinguish between three different categories of emissions (or scopes) when calculating our carbon footprint. ➔ GRI 305-1, GRI 305-2 Scope 1 Emissions that occur directly at our company premises, e.g. from stationary combustion (boilers, etc.), internal vehicle fleet or production. Scope 2 Emissions that our company causes indirectly via the energy we purchase. Scope 3 Emissions that result from business-related activities, such as waste disposal, recycling, business trips or commuting by employees. 7,699.22 t CO2e Direct GHG emissions in t CO2e 1.07 t CO2e Indirect GHG emissions in t CO2e Data still in progress* *Given that the collection of quality data for our upstream and downstream value chain is still a work in progress, we currently have no official data for our Scope 3 emissions. We are working together with our partners, suppliers and customers to calculate a specific carbon footprint for our products and value chain. 43
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