EMISSION POSSIBLE - WWF

1 EMISSION POSSIBLE . A BEGINNER'S GUIDE TO EMISSION REPORTING. THAT HELPS YOU REACH YOUR CLIMATE GOALS. April 2021. #EmissionPossible #EmissionPossible CONTENTS WWF. We live in an unprecedented time, one where forest fires can rage in frozen climates INTRODUCTION. and countries are battling the rising tides. A time where human activity has caused an WWF INTRODUCTION 3 average decline in all wildlife populations by 68% since 1970. THE ROLE OF BUSINESS. IN CLIMATE CHANGE 4. In the last 50 years our world has been transformed by an explosion in global trade, consumption, and human population growth, as well as an GLOSSARY OF TERMS 5. enormous move towards urbanisation. This puts a huge amount of pressure on the natural world around us, leading to WIDELY USED ACRONYMS 5 impacts like habitat loss, overfishing and climate change to name just three.

2 In 2018, the Intergovernmental Panel WHAT IS EMISSION on Climate Change (IPCC) warned that global warming must not exceed C to REPORTING? 6 avoid the catastrophic impacts of climate change. We have already warmed our planet by 1 and the changes we are seeing as a result are a stark vision of HOW CAN REPORTING HELP what is to come if we do not change. YOUR ORGANISATION? 7. In order to limit global warming to C. Written by: we need to change how we live and Se n Mallon, WWF how our businesses operate. Thankfully the message is out, and it is universally Daphne De Leener, ETL. WHAT IS LEGALLY. accepted that we can no longer continue business as usual. We need to reset our REQUIRED OF YOU? 8. WWF is one of the world's largest independent relationship with our planet and create a conservation organisations, active in nearly 100 system that benefits climate, nature, and countries.

3 Our supporters more than five million of them are helping us to restore nature and to tackle the people. main causes of nature's decline, particularly the food system and climate change. We're fighting to ensure a WHAT 9 We are seeing positive changes happen. world with thriving habitats and species, and to change In 2015, the world committed to the hearts and minds so it becomes unacceptable to overuse WHERE AND WHEN 9 Paris Agreement which is the first legally our planet's resources. WWF. For your world. For wildlife, for people, for EXCLUSIONS 9 binding climate change agreement that committed to keep global warming to nature. well below 2 C, while pursuing a lower GOING BEYOND. Find out more about our work, past and present at wwf.

4 Global warming limit of C. We have seen countries like the UK, France, WHAT IS REQUIRED. 10. Sweden and China (to name a few). ETL is a multidisciplinary consultancy practice, wholly setting targets to reduce their carbon owned by Guy's and St Thomas' NHS Foundation emissions . Trust. We specialise in providing advisory services including Net zero Carbon + Sustainability, Property, But the unfortunate reality is, these are HOW TO REPORT. Healthcare Strategy + Planning, Project and Programme just targets, and they are not enough on Management and Cost Management. Our Net zero their own. We need action. We need to YOUR emissions 11. Carbon + Sustainability team develop strategic, leading and boundary-pushing programmes with our clients - be working to the speed that science tell these engaging, meaningful and evidence-based plans us we must.

5 Support real change and action towards a Net zero Carbon future. Our profits are reinvested into the NHS. CARBON ACCOUNTING/REPORTING TOOLS 11. Front cover: images / jamesteohart Back cover: / NicoElNino WHAT DOES GOOD REPORTING LOOK LIKE? 13. 2 3. #EmissionPossible #EmissionPossible THE ROLE GLOSSARY OF TERMS. OF BUSINESS Greenhouse gases (GHGs) these gases drive global warming. The most common GHGs are carbon dioxide, methane and nitrous oxide. IN CLIMATE. CO2e Carbon dioxide equivalent. This is the universal metric when we talk about emissions . A rough calculation is to multiply the amount of GHGs by their global warming potential or GWP. Don't worry, most tools do this for you. CHANGE. emissions Data there are 3 types of EMISSION data you will be collecting: Scope 1 emissions This refers to direct emissions from organisation owned or controlled resources for example, emissions from fuel combustion by the company, company vehicles and on-site manufacturing.

6 Scope 2 emissions These are indirect emissions from the generation of purchased electricity, heat, and steam used by the company. Scope 3 emissions These include all other indirect emissions that occur in your company's value chain and includes purchased goods and services, business travel, employee commuting, waste disposal, transportation and distribution, leased assets. Reporting Tool these are online tools and programs that help calculate the GHG. emissions produced by your company. Disclosure Platform this is what you plug your EMISSION data into to help you disclose it publicly. Reporting standards this provides a framework for businesses like yours to measure and report your GHG emissions . Transparency measuring your emissions is the first step, but to have be a leader and show you are tacking real action, you need you to share them too!

7 Upstream supply chain this is the chain of activities that result in goods and services your / Ramon Cliff company buys in or uses in their activities or manufacturing. Downstream activities this includes processes used to create finished goods and services and the distribution and sale of these goods. Businesses are critical in the fight against climate change as they are the source of most of the world's emissions . As the impact of those emissions manifest, they are being affected by the negative impacts. Businesses rely on a complex network of ecosystem services WIDELY USED ACRONYMS. and social licenses to operate, which may sometimes be taken for granted and leave CDSB Climate Disclosure Standards Board companies exposed to unexpected risks.

8 GRI Global Reporting Initiative The targets set by Government will never be achieved if We know this process can be confusing and time- IPCC Intergovernmental Panel on Climate Change business don't move towards them. That is why we are consuming, so we want to help streamline it for you. We ISO International Organisation for Standardization calling on businesses like yours to do what they can to have created an emissions reporting guide to help you OK. SIC Standard Industrial Classification help. To step up. understand what to do and empower you to take action. SECR Streamlined Energy and Carbon Reporting The first step in tackling a problem is acknowledging This guide will show you how to fight for your world.

9 There is one. Once we know what we are facing, we can TCFD Task Force on Climate-related Financial Disclosures create a strategy to fix it. We cannot realistically tackle this But before we do that, we need to clear up some CDP Carbon Disclosure Project problem if we don't know the full extent of it, that is why confusion and cover some of the key things we will be talking about in more detail. NOW WE KNOW WHAT. EMISSION reporting is so important. EMISSION reporting will shed light on where our biggest impacts are, and WE ARE TALKING ABOUT. where we need to focus our attention. LET'S GET STARTED. 4 5. #EmissionPossible #EmissionPossible WHAT IS HOW CAN. EMISSION reporting is the process by which Some companies have a an organisation measures and reports legal obligation to report, the volume of greenhouse gases (GHGs) but that doesn't extend to EMISSION REPORTING.

10 Emitted that are associated with that everyone. And while you company's activities. As you use energy may not have to do it, it or resources, you are having an indirect is important to keep in impact on our environment. EMISSION mind the advantages that REPORTING? HELP YOUR. reporting is just the measurement of that reporting can deliver: impact, like a carbon footprint of your business. Risk management: By reporting ORGANISATION? your organisational GHG emissions emissions reporting is the first, and arguably one of as well as your environmental the most important steps you can take to reduce your impacts, you will identify and better company's footprint. This will help you identify where you understand your exposure to climate need to take action to reduce your emissions .