Summary of the evaluation process (including GHG accounting and reporting principles of relevance, completeness, accuracy and the assessment of data sufficiency)
| Scope and category | Carbon footprint t CO2eq. | Share of carbon footprint (%) | Relevance | Completeness | Accuracy (activity data and emission factor) | ||||
|---|---|---|---|---|---|---|---|---|---|
| Type of activity data | Units | Type of emission factor | Source of emission factor | Data sufficiency (current status) | |||||
| Scope 1 | 9.4 | 0.1 | Yes | Complete | Measurement (meter reading) | km travelled by vehicle | Primary data (supplier-specific) | Car manufacturer | Sufficient |
| Scope 2 | 3.2 | 0.0 | Yes | Complete | Measurement (utility bills) | kWh of electricity | Primary data (supplier-specific) | Electricity provider | Sufficient |
| Scope 3 | 99.9 | ||||||||
| 1. Purchased goods and services | 964.9 | 5.9 | Yes | Incomplete | Financial records | € per procurement category | Secondary data (industry-average) | Statistics Finland | To be improved |
| 2. Capital goods | N/A | N/A | Yes | Incomplete | N/A | N/A | N/A | N/A | To be improved |
| 3. Fuel- and energy-related activities not included in Scope 1 or Scope 2 | N/A | N/A | Yes | Incomplete | N/A | N/A | N/A | N/A | To be improved |
| 4. Upstream transportation and distribution | N/A | N/A | Yes | Incomplete | N/A | N/A | N/A | N/A | To be improved |
| 5. Waste generated in operations | 45.8 | 0.3 | Yes | Complete | Measurement (utility bills) | t of generated waste | Secondary data (regional average) | WWF green office calculator/Helsinki region environmental services HSY | To be improved |
| 6. Business travel | 621.7 | 3.8 | Yes | Incomplete | Measurement | pkm travelled by airplane/train | Secondary data (industry-average) | Travel management company /national railway company | To be improved |
| km driven by employee-owned vehicle for work-related purpose | Secondary data (national average) | Finnish transport emission database | Sufficient | ||||||
| Number of room nights | Secondary data (regional average) | Hotel footprinting tool | To be improved | ||||||
| 7. Employee and student commuting | 689.2 | 4.2 | Yes | Complete | Estimation | km/pkm travelled by vehicle | Secondary data (national average) | Finnish transport emission database | As sufficient as practicable |
| 8. Upstream leased assets | 75.7 | 0.5 | Yes | Complete | Measurement (utility bills) | kWh of electricity/district heating | Primary data (supplier-specific) | District heat/electricity provider | Sufficient |
| 9. Downstream transportation and distribution | No | ||||||||
| 10. Processing of sold products | No | ||||||||
| 11. Use of sold products | No | ||||||||
| 12. End-of-life treatment of sold products | No | ||||||||
| 13. Downstream leased assets | No | ||||||||
| 14. Franchises | No | ||||||||
| 15. Investments | 13,945 | 85.3 | No | Complete | Financial records | € invested | N/A | Asset management and investment company | As sufficient as practicable |
| Scope and category | Carbon | Share of | Relevance | Completeness | Accuracy (activity data and emission factor) | ||||
|---|---|---|---|---|---|---|---|---|---|
| Type of | Units | Type of | Source of emission | Data sufficiency | |||||
| Scope 1 | 9.4 | 0.1 | Yes | Complete | Measurement | km travelled by vehicle | Primary data | Car manufacturer | Sufficient |
| Scope 2 | 3.2 | 0.0 | Yes | Complete | Measurement | kWh of electricity | Primary data | Electricity provider | Sufficient |
| Scope 3 | 99.9 | ||||||||
| 1. Purchased goods and services | 964.9 | 5.9 | Yes | Incomplete | Financial records | € per procurement category | Secondary data | Statistics Finland | To be improved |
| 2. Capital goods | N/A | N/A | Yes | Incomplete | N/A | N/A | N/A | N/A | To be improved |
| 3. Fuel- and energy-related activities not included in Scope 1 or Scope 2 | N/A | N/A | Yes | Incomplete | N/A | N/A | N/A | N/A | To be improved |
| 4. Upstream transportation and distribution | N/A | N/A | Yes | Incomplete | N/A | N/A | N/A | N/A | To be improved |
| 5. Waste generated in operations | 45.8 | 0.3 | Yes | Complete | Measurement | Secondary data | WWF green office calculator/Helsinki region environmental services HSY | To be improved | |
| 6. Business travel | 621.7 | 3.8 | Yes | Incomplete | Measurement | pkm travelled by airplane/train | Secondary data | Travel management company /national railway company | To be improved |
| km driven by employee-owned vehicle for work-related purpose | Secondary data | Finnish transport emission database | Sufficient | ||||||
| Number of room nights | Secondary data | Hotel footprinting tool | To be improved | ||||||
| 7. Employee and student commuting | 689.2 | 4.2 | Yes | Complete | Estimation | km/pkm travelled by vehicle | Secondary data | Finnish transport emission database | As sufficient as practicable |
| 8. Upstream leased assets | 75.7 | 0.5 | Yes | Complete | Measurement | kWh of electricity/district heating | Primary data | District heat/electricity provider | Sufficient |
| 9. Downstream transportation and distribution | No | ||||||||
| 10. Processing of sold products | No | ||||||||
| 11. Use of sold products | No | ||||||||
| 12. End-of-life treatment of sold products | No | ||||||||
| 13. Downstream leased assets | No | ||||||||
| 14. Franchises | No | ||||||||
| 15. Investments | 13,945 | 85.3 | No | Complete | Financial records | € invested | N/A | Asset management and investment company | As sufficient as practicable |
Source(s): Authors’ own work
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