GHG Emissions Reporting Framework

v.3.2 (March/23)

Greenhouse gas (GHG)
emissions
Reporting Framework
Group Operational Excellence Sustainability Team

GHG Emissions Reporting Framework

v.3.2 (March/23)

Contents
1

Definitions ........................................................................................................................ 32

Introduction ..................................................................................................................... 3

3

Scope of the independent limited assurance.................................................................... 44

Organisational boundary .................................................................................................. 4

5

Inventory boundary ......................................................................................................... 4
5.1

Scope 1 Emissions ............................................................................................................ 5

5.2

Scope 2 Emissions ............................................................................................................ 5

5.3

Scope 3 Emissions ............................................................................................................ 5

6

Data sources .................................................................................................................... 6
6.1

Scope 1 Emissions: Stationary fuel combustion and Natural gas ........................................... 6

6.2

Scope 1 Emissions: Mobile fuel combustion ........................................................................ 7

6.3

Scope 1 Emissions: Bottled gases and On-site fugitive emissions .......................................... 7

6.4

Scope 2 Emissions: Static sources ...................................................................................... 7

6.5

Scope 2 Emissions: Mobile sources .................................................................................... 8

6.6

Scope 3 Emissions: Fuel and energy-related activities (Category 3) ...................................... 8

6.7

Scope 3 Emissions: Business travel (Category 6) ................................................................. 8

6.8

Scope 3 Emissions: Upstream leased assets (Category 8) .................................................... 97

Conversion factors ......................................................................................................... 10

8

Restatement................................................................................................................... 10

9Documentation and record retention ............................................................................. 10

10

Revision history .......................................................................................................... 102

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1

2

Definitions•

Carbon dioxide equivalent (CO2e): the universal unit of measurement used to indicate theglobal warming potential of greenhouse gases, expressed in terms of the 100-year global
warming potential of one metric tonne of carbon dioxide.

•

Carbon neutral: a condition in which, during a specific period, there has been no net increasein the global emission of greenhouse gases to the atmosphere due to the greenhouse gas
emissions associated with the subject during the same period.

•

Conversion factor: the amount of greenhouse gases emitted, expressed as carbon dioxide
equivalent and relative to a unit of activity.

•

Global warming potential (GWP): factor quantifying the radiative forcing impact of one
mass-based unit of a given greenhouse gas relative to an equivalent unit of carbon dioxide overa given period.

•

Greenhouse gas (GHG): gases constituent of the atmosphere, both natural andanthropogenic, that absorb and emit radiation at specific wavelengths within the spectrum of
infrared radiation emitted by the Earth’s surface, the atmosphere, and clouds. Seven gases arelisted in the Kyoto Protocol and its amendments: carbon dioxide (CO2), methane (CH4), nitrous
oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) andnitrogen trifluoride (NF3) (as added by The Doha Amendment).

•

Net zero emissions: reduction of greenhouse gas emissions to as close to zero as technicallyfeasible, practicable or cost-effective while ensuring the remaining emissions are removed fromthe atmosphere and stored in geological, terrestrial or ocean reservoirs or products.

•

Science-aligned pathway: pathway where the GHG reduction targets align with the 1.5°C
global warming scenario reduction by 2050 proposed by the Paris Agreement.

Introduction

The British Standard Institution (BSI) has pledged to achieve net zero emissions within its operational
control (Scope 1 & 2) by 2030, a targeted reduction of its Scope 3 emissions according to a science-aligned
pathway, and the ambition to achieve a continuous carbon neutrality status for its operations.
This public document – an extract of BSI’s Greenhouse gas (GHG) Accounting Framework andMateriality Assessment – discloses the accounting and reporting methodology used to calculate BSI’s global
GHG emissions, which are published in the company’s Annual Report and Financial Statements andavailable for consultation at the BSI website. It aims to disclose and inform stakeholders about thesoundness and reasoning of our carbon calculations while fulfilling assurance requirements.
The methodology takes into consideration the following:•

The British Standard Institution. 2020. ISO 14064-1:2019, Greenhouse gases, Part 1:
specification with guidance at the organisation level for quantification and reporting ofgreenhouse gas emissions and removals. ISBN 978-0-539-07130-6.

•

The British Standard Institution. 2019. ISO 14064-2:2019, Greenhouse gases, Part 2:
specification with guidance at the project level for quantification, monitoring and reporting ofgreenhouse gas emission reductions or removal enhancements. ISBN 978-0-539-07131-3.

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3•

The British Standard Institution. 2014. PAS 2060:2014 Specification for the demonstration ofcarbon neutrality. ISBN 978-0-580-83670-1.

•

World Resources Institute. World Business Council for Sustainable Development. 2004.
Greenhouse gas protocol, A corporate accounting and reporting standard. ISBN 1-56973-568-9.

•

World Resources Institute. World Business Council for Sustainable Development. 2015.
Greenhouse gas protocol, Scope 2 guidance: an amendment to the GHG Protocol Corporate
Standard. ISBN: 978-1-56973-850-4.

•

World Resources Institute. World Business Council for Sustainable Development. 2011.
Greenhouse gas protocol, Corporate value chain (Scope 3) accounting and reporting Standard:
supplement to the GHG Protocol Corporate Accounting and Reporting Standard. ISBN 978-156973-772-9.

•

World Resources Institute. World Business Council for Sustainable Development. 2013.
Greenhouse gas protocol, Technical guidance for calculating Scope 3 emissions: supplement to
the Corporate Value Chain (Scope 3) Accounting & Reporting Standard.

•

The United Kingdom. HM Government. 2019. Environmental reporting guidelines: including
streamlined energy and carbon reporting guidance.

Scope of the independent limited assurance

An independent third-party provider provides annually an independent limited assurance opinion onmaterial global GHG emissions. The assessment is conducted in accordance with ISAE (UK) 3000 and
3410, and a copy of the independent limited assurance opinion is available on the BSI website.
The independent limited assurance opinion is issued for the emissions detailed in the Inventory
boundary, namely: Scope 1 and Scope 2 emissions; and specific categories of Scope 3 emissions (category
3, 6 and 8 in accordance with the GHG Protocol Standards).
The emissions covered in the assurance opinion are from 1st January to 31st December (inclusive) of
each year, which aligns with BSI’s financial reporting year. Accordingly, emissions in the scope of the
independent limited assurance opinion will be appropriately signposted in the Annual Report.

4

Organisational boundary

BSI Group has chosen operational control as the approach for its organisational boundary.
Accordingly, BSI retains operational control when it has the full authority to introduce and implement
operating policies, independently if the asset is owned, rented or leased.
All BSI Group companies are included in the reporting unless specified. Emissions from acquired or
disposed sources will be proportionally reflected in the report according to the transaction dates. Further
details about the organisational boundary can be found in the BSI Group Materiality Assessment.

5

Inventory boundary

BSI Group will report all GHG emissions within its organisational and inventory boundary. Emissions
are considered outside of the inventory boundary when they are quantified as not material or when their

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quantification is not technically feasible, practicable or cost-effective. Exclusions are documented
alongside assumptions and reasoning in the BSI Group Materiality Assessment, and a summary of theinventory boundary is detailed below.
Unless otherwise stated, all emissions described below are measured in tonnes of CO2 equivalent(tCO2e).

5.1

Scope 1 Emissions

Scope 1, or direct emissions, arise from sources owned or controlled by BSI Group. Scope 1 material
emission sources include:•

Stationary fuel combustion: on-site sources using liquid fuels and burning oil to produce
electricity, heat and/or steam.

•Natural gas: on-site sources burning gas fuel to produce heat and/or steam.

•Mobile fuel combustion: vehicles, such as cars and vans, owned or leased to BSI for over 14
days.

•

Bottled gases: combustion of bottled gases, including those used in stationary and off-road
uses.

•

On-site fugitive emissions: on-site sources that use refrigerant gases and fire suppressants.

The following Scope 1 emissions are outside of the inventory boundary due to their quantification
not being technically feasible, practicable or cost-effective at this moment:•

Mobile fugitive emissions sources.

A conservative approach is taken when not technically feasible, practicable or cost-effective toseparate business and personal mileage data.

5.2

Scope 2 Emissions

Scope 2, or indirect emissions that arise from acquiring electricity, steam, heat or cooling
consumed by sources owned or controlled by BSI Group. Scope 2 emission sources include:•

Static sources: electricity, steam, heat or cooling used in office spaces.

•

Mobile sources: electric vehicles owned or leased to BSI for over 14 days.

5.3

Scope 3 Emissions

Scope 3, or indirect emissions that arise from sources not owned or controlled by BSI Group or
where BSI’s control is limited. Scope 3 emission sources within inventory boundary include the following
largest categories:•

Fuel and energy-related activities (Category 3): upstream emissions from the productionof fuels and energy purchased and consumed in sources owned or controlled by BSI Group.
Includes well-to-tank (WTT) and transmission and distribution (TD).

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Business travel (Category 6): emissions from the transportation of employees for businessrelated activities in vehicles owned or operated by third parties and emissions associated withhotel stays. Includes private transport (employee-owned vehicles, short-term rental cars, taxis),
public transport (trains, buses, ferries, flights), and hotel stays.

•

Upstream leased assets (Category 8): emissions from the operation of assets leased to BSIGroup (lessee). Include emissions from stationary fuel combustion, natural gas and purchased
electricity, steam, heat or cooling from sources over the BSI group that doesn't have operational
control.

The following Scope 3 emission are outside of the inventory boundary due to their quantification not
being technically feasible, practicable or cost-effective at this moment:•

Category 3: WTT & TD emissions from sources not owned or controlled by BSI Group.

•

Category 8: stationary and mobile fugitive emissions of refrigerant gases and fire suppressantsin sources not owned or controlled by BSI Group.

The remaining Scope 3 categories (Categories 1, 2, 4, 5, 7, 9, 10, 11, 12, 13, 14, 15) are outside of
the inventory boundary because their quantification at this moment in time is not technically feasible,
practicable or cost-effective. BSI is working to progressively expand its reporting scope.

6

Data sources

If necessary, the activity data will be adjusted (prorated) at the initial and final months of thereporting period to ensure that the emissions calculated arise exclusively from the 365 days, 1st ofJanuary to the 31st of December, reporting period.
Adjustments involve normalising the activity data and multiplying it by the number of days within
the period requiring adjustment (e.g., 12 kWh of electricity consumption per day in the last invoice,multiplied by 31 days of December). When the activity data falls short of the reporting period, thenormalised activity data used is the average daily consumption of the reporting year.

6.1

Scope 1 Emissions: Stationary fuel combustion and Natural gas•

Information: fuel type (e.g., natural gas, diesel oil, kerosene, LPG, etc.) and its consumed
quantity during the reporting period, preferably in kWh or litres•

Sources: meter readings, utility invoices, estimated data from landlords, calculations using proxyintensity information (e.g., average consumption normalised by area, the average consumptionof other offices).

•

Proxies: if the consumed quantity is unavailable, the average consumption of other offices
normalised by their floor area will be used. If the office area information is unavailable, theaverage consumption of other offices can be applied.

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6.2

Scope 1 Emissions: Mobile fuel combustion•

Information: vehicle type (e.g., car, van, other), vehicle size (e.g., small, medium, large),
vehicle engine (e.g., diesel, petrol, hybrid, electric), and the distance travelled during thereporting period, in miles or kilometres. It can also be captured in litres, gallons, or fuel cost.

•

Sources: internal reporting systems (expenses records) and leasing companies’ reports. BSIGroup vehicle asset register is used to confirm that data reported under this category only
includes owned vehicles or vehicles leased to BSI for over 14 days.

•

Proxies: when unavailable, the transaction date will be taken as the date of use. If the vehicle
and/or engine size are unavailable, emission factors for unknown size and unknown fuel(wherever available) will be used to convert the consumption to emissions. If the distancetravelled is unavailable, the average fuel cost for the reporting period and the average fuelconsumption per mileage will be used as proxies. When the data for vehicles with unknown fuelis captured in currency, the average country specific cost of diesel and petrol will be applied as aproxy cost and used to convert currency into volume of unknown fuel.

•Additional notes: mileage of the smallest vehicle category (1600CC) will be converted into
carbon emissions using the emission factor from the 1400CC Defra category. Whenever fuel data
has been captured as spend (in currency), the annual average cost of the relevant fuel per
country will be used to convert cost into the average fuel consumption, in litres. Fuel prices are
expressed in GBP and US Dollars and converted to these currencies using the exchange rate at
the moment of calculation.

6.3

Scope 1 Emissions: Bottled gases and On-site fugitive emissions•

Information: refrigerant type and the consumed quantity during the reporting period,
preferably in kilograms.

•

Sources: information from maintenance records in the case of air conditioning and fire
suppressant systems and purchase invoices in the case of bottled gases.

•

Proxies: the top-up date for air conditioners and the invoice date for bottled gases will beconsidered as the emission dates due to the nature of the equipment, which doesn’t allow to
identify dates of the actual emissions.

6.4

Scope 2 Emissions: Static sources•

Information: energy type (electricity, steam, heat or cooling), energy source (renewable or
non-renewable) and its consumed quantity during the reporting period, preferably in kWh.

•

Sources: meter readings, utility invoices, estimated data from landlords, calculations using proxyintensity information (e.g., average consumption normalised by area, the average consumptionof other offices).

•

Proxies: if the source of electricity (e.g. grid, renewable) is unknown, location-based emission
factors will be used to convert the consumption into emissions. If the consumed quantity isunavailable for the reporting period, the average consumption of other offices normalised by

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their area will be used. If the office area information is unavailable, the average consumption ofother offices will be used as a proxy.
If imported heat quantity is unavailable for the reporting period, country specific sources will beresearched, prioritising government and official organisations sources, to provide traceable andverifiable conversion factors that can be applied to the location’s area. Evidence of the factors
used will be kept.
•

6.5

Additional note: emissions sources will be reported as Location-based and aligned with therespective conversion factors. Market-based conversion factors will be additionally used whenavailable, and BSI Group will strive to collate the necessary information. Only emissions locationbased are included within the report.

Scope 2 Emissions: Mobile sources•

Information: vehicle type (e.g., car, van, other), vehicle size (e.g., small, medium, large),
vehicle engine type, and the distance travelled during the reporting period, in miles orkilometres.

•

Sources: internal reporting systems (expenses records) and leasing companies’ reports. BSIGroup vehicle asset register is used to confirm that data reported under this category only
includes owned vehicles or vehicles leased to BSI for over 14 days.

•

Proxies: when unavailable, the transaction date will be taken as the date of use. If the distancetravelled is unavailable, the average electricity cost for the reporting period and the average
electricity consumption per mileage can be used as proxies.

6.6

Scope 3 Emissions: Fuel and energy-related activities (Category 3)•

6.7

Information, Sources and Proxies: as described in Scope 1, Stationary fuel combustion andNatural gas and Scope 2, Static sources.

Scope 3 Emissions: Business travel (Category 6)
For air travel (flights):•

Information: travel class (coach/economy, premium economy, business or first), origin anddestination airport and the distance travelled during the reporting period, in miles or kilometres.

•

Sources: information from travel agencies and internal reporting systems (expenses records).

•

Proxies: a flight path calculator or the flight costs per mileage will be used as proxies when the
distance travelled is unavailable. Likewise, when the travel class is unavailable, it will be assumed
as economy.

•

Additional notes: when only travel spend (currency) is available, the average cost per travelled
distance can be used to calculate the distance travelled. Company-specific average cost per
distance is preferred and will be obtained whenever possible from travel agency suppliers. When
unobtainable, we’ll apply a general average cost per travelled distance calculated based on nextday ticket prices of major international and domestic travel routes and distances from quoted

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reputable sources. Data will be updated annually to reflect fluctuations or, alternatively,
corrected based on inflation values. Flights cancelled and/or refunded are excluded and notreported.
For road travel (vehicles owned by employees and short-term hire used for business purposes):•

Information: vehicle type (e.g., car, van, other), vehicle size (e.g., small, medium, large),
vehicle engine (e.g., diesel, petrol, hybrid, electric) and the distance travelled during thereporting period, in miles or kilometres. It can also be captured in litres, gallons, or fuel cost.

•

Preferred sources of information: internal reporting systems (expense records) and reports
from leasing companies.

•

Proxies: when unavailable, the transaction date will be taken as the date of use. When data forvehicles with unknown fuel is captured in currency, the country specific average cost of diesel
and petrol will be applied as a proxy cost and used to convert currency into the volume ofunknown fuel.

•Additional notes: we’ll convert the mileage of the smallest vehicle category (1600CC) into
carbon emissions using the emission factor from the 1400CC Defra category. Whenever fuel data
has been captured as spend (in currency), the annual average cost of petrol and diesel per
country will be used to convert cost into the average fuel consumption, in litres. Fuel prices are
expressed in GBP and US Dollars and converted to these currencies using the exchange rate at
the moment of calculation.

For public transport (rail/ferry/bus/taxi):•

Information: public transport type (rail, ferry, bus, taxi) and distance travelled during thereporting period, in miles or kilometres. It can also be captured as travel costs.

•

Sources: internal reporting systems (expense records).

•

Proxy: when unavailable, the transaction date will be taken as the date of use.

•

Additional notes: when only travel spend (currency) is available, the average cost per travelled
distance can be used to calculate the distance travelled. Company-specific average cost per
distance is preferred and will be obtained whenever possible from our travel agency suppliers.
When unobtainable, we’ll apply a general average cost per travelled distance within countries,
calculated based on next-day ticket prices of major travel routes and distances from quoted
reputable sources. Data will be updated on an annual basis to reflect fluctuations or,alternatively, corrected based on inflation values. For taxis, the conversion will be obtained froman online taxi calculator tool, which provides the average cost of taxi journeys per distancetravelled.

6.8

Scope 3 Emissions: Upstream leased assets (Category 8)•

Information, Sources and Proxies: as described in Scope 1 (Stationary fuel combustion,
Natural gas and Mobile fuel combustion) and Scope 2 (Static sources).

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Conversion factors

BSI Group will apply the most up-to-date available conversion factors from trusted sources, such as
UK/Defra, IEA, ABI and GHG Protocol, to transform a variety of units of measurement into the total
carbon dioxide equivalent (tCO2e). It will also evaluate and appropriately record the decision to use
proxies when conversion factors (or any other relevant data) are unavailable.

8

Restatement

BSI Group will consider restating previously reported carbon emissions when new data – including
emission factors updates – become available, and the updates result in a discrepancy more significant
than 5% of the previously disclosed total carbon emissions as reported within BSI's Annual Reports.

9

Documentation and record retention

BSI Group will keep records of all pertinent data and information used in the quantification
approach.
The latest version of the Reporting Framework will be disclosed on the BSI website. In addition,
records of any previous versions will be retained and available for consultation upon request to
sustainability@bsigroup.com.

10 Revision history
Revision Date
No.

Reviewed Approved Changes
By
By

3.0

13/01/2022 E Motta

B Porcel

General revision and document realignment.

3.1

16/03/2022 E Motta

B Porcel

Feedback from limited assurance auditors
incorporated.

3.2

27/03/2022 E Motta

B Porcel

Additional explanation about flights criteria.

10