Carbon Emissions Framework Methodology
This is how we calculate the carbon footprint of your business.

Approach
The framework used to calculate the carbon emissions of businesses has been designed byecollective. The aim of the framework is to measure the company’s carbon footprint to a high degreeof accuracy taking into account every element of the business.
ecollective has worked with many businesses to help them measure their carbon footprint.
The aim is to calculate a highly accurate carbon footprint for the business per customer (or a similar
metric) that can be tracked year on year as improvements are made.
As with any carbon calculation, it’s not perfect, but we believe that this framework is currently one of
the most thorough and therefore the most accurate methods in use in the industry. If you are familiar
with carbon calculations, you will be pleased to know we follow GHG Protocol guidance.
We are always open to questions and feedback. If you would like to get in touch, please contact
info@ecollectivecarbon.com

What’s included
This audit measures the greenhouse gas emissions of the business. The areas in scope for this audit
include:
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Office emissions
Working from home emissions
Staff business travel (including accommodation)
WebsiteVirtual events
Hosted in-person events
Staff commuting
Post
Purchased Goods
Customer trips○ Accommodation○ Transport○ Excursions○ Food○ Guides○ Miscellaneous

What’s not included●●●

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Optional extras
Investments
Customer travel to the trips when not purchased through the business.

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Data
During the audit, we analysed the primary data provided directly by suppliers, providers and thebusiness through specific surveys relating to their business model. Where surveys were not fullycompleted by a supplier, we relied on relevant industry averages provided by DEFRA and othertrusted sources. Any assumptions that are required to fill data gaps, are detailed against the specificcategory to which it relates.
The data is updated as carbon conversion factors improve with accuracy. As this is constantly being
updated as new data becomes available, please contact ecollective for more details.

How we measure
Nearly everything has a carbon footprint, so measuring the exact carbon footprint of a business could
be a lifetime's work. With the climate crisis, we simply do not have the time. So we have madeassumptions in order to measure the carbon footprint of everything that goes into the running of thebusiness and the products/services it sells.
This is normal practice in the carbon-calculating world, but at ecollective we go a step further thanmost. Many companies make assumptions that are too simple or use unreliable data, resulting inscores that are not as accurate as they could be.
For Scope 2 emissions we have followed the market-based method. When information or good quality
data has not been available we have used location-based information as a proxy for the market-based
method.

The devil is in the detail
The below section is long, because of our level of accuracy. However, for us, this is so important as
we often find ideas for carbon reduction in the details. The section below could be far longer (as eachbullet point could be expanded upon). We have kept it concise in order to make this document moredigestible.

What are scopes?
This is carbon jargon, it helps people understand which part of your carbon footprint you can directly
fix.
Scope 1 - These are emissions from all the fuel that the company pays for. It is usually the petrol inyour company car and/or the diesel in your onsite generator.
Scope 2 - Emissions from the electricity you pay for at your premises.
Scope 3 - Everything else that forms part of your company emissions. These are often things you
cannot control but can influence (also known as ‘indirect’). For example, if some of your team workfrom home, the electricity emissions from this activity will sit in scope 3. Website emissions, businesstravel, your whole supply chain (we could go on) are all scope 3. For most businesses, this is by far
the biggest proportion of their footprint.

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It’s mandatory to include scope 1 and 2 emissions in your reporting. Best practice is to include scope
3 emissions too.

Office
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We include all emissions from the office and any working from home related emissions.
Working from home emissions are based on estimated hours of work, estimated additional
heating requirements and the energy provider used. If the energy provider is unknown we use
a national average carbon intensity of electricity in that country in order to calculate.
We calculated the average number of days working from home per week of each officebranch to measure the footprint of employees who have not responded to the remote working
survey.
Electricity related emissions either in the office or at home are based on the number of kWhused over a period of time and the energy provider used. If the energy provider is unknown
we use the national average carbon intensity of electricity in that country in order to calculate.
If the office is shared, a percentage of the emissions from the office and communal space isassigned to the business.
Office emissions related to water consumption, gas, waste and food are all taken into
account. If the exact qualities of these are unknown we have used national averages so thatthey can be included in the calculation. These calculations can be updated as and when
information on these items are known.
Other scope 3 emissions such as transmission and distribution of electricity are typically
included as well for offices or other buildings managed by the company.

Business travel
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Page 3Business travel is included. This covers all trips taken for work purposes.
We include the following transport types: plane, car, bus, train, ferry and other less common
forms of transport.
We also include the carbon emissions related to accommodation used during work trips.
We have used emission factors provided by DEFRA to calculate the total emissions related tobusiness travel on the transport types mentioned above unless the exact car model is knownor private jets have been used, in which case we have used data from elsewhere in order toimprove the accuracy of the calculations.
For distances covered by transport, we assume the employee has taken the shortest possible
route unless otherwise specified.
We encourage businesses to list as much historical business travel as possible to provide
context, together with the cost associated, in order to help identify areas for reduction.
Emissions from car journeys are calculated using the distance travelled, fuel type and type of
vehicle used.
Emissions are calculated on distances travelled. For land based trips, these are based on the‘fastest route’ available as provided on googlemaps.com unless stated otherwise.
If vehicle type is unknown we assume cars are petrol powered medium-sized (Audi A4,
Volkswagen Passat, etc) cars (roughly 2.0l engine) unless otherwise specified.
We can update calculations as transport methods change towards greater use of low carbon
vehicles.
For train travel, we calculate emissions per seat based on the kilometres travelled for thatroute. All train journeys are assigned the same emissions factor provided by DEFRA. The
exception being for any underground tube trips included in the calculations.

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For flights, we assume all flights are taken in economy unless otherwise stated. If the exact
class of travel is known, calculations are updated accordingly.
All flights are assumed to be direct unless otherwise stated. All commercial flights include a
distance uplift of 8% to compensate for planes not flying using the most direct route (such as
flying around international airspace and stacking).
All flight emissions include radiative forcing and the emission factors are based on thosereleased by DEFRA.
For all aviation emissions, we include the indirect effects of non-CO2 emissions whenreporting to capture the full climate impact of their flight. However, it should be noted that
there is significant scientific uncertainty around the magnitude of the indirect effect of nonCO2 aviation emissions and it is an active area of research. For information missions fromaviation have both direct (CO2, CH4 and N2O) and indirect (non-CO2 emissions e.g. water
vapour, contrails, NOx) which all have an effect on climate.

Accommodation
All accommodation carbon scores are based on kilograms of CO2e emitted per room per night.
● For properties that have not completed the ecollective survey, we apply a national average
emission factor for this property until they complete the survey. This score represents a higher
than average value.
● In the future, we hope to send a survey to the most commonly used properties to gather moreaccurate information on the carbon footprint of a particular hotel. This survey would include
occupancy rates, all energy & fuel use, water usage, laundry requirements plus other factorsthat have a significant carbon footprint.
● The total calculation is based on the number of rooms used and the number of nights stayedat the property.

In-person events
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Staff events hosted by the business during the reporting period are included. In thecalculations, we include emissions related to all paid expenses by the business. This normally
relates to the venue, accommodation, employee travel and meals. It is likely that emissions
related to other people attending the event will be included if invited by the business.
However, our calculations do not cover travel in most cases.
If a venue is used multiple times we ask them to complete our venue carbon footprint survey.
This gives us a more accurate reflection of their carbon footprint.
For venues that have not completed the survey, we apply a global average emission factor forthis venue until they complete the survey. This estimate is based on the country it is locatedin, the size of the venue and the duration of the event.
Other scope 3 emissions such as transmission and distribution of electricity are assumed tobe minimal and are excluded from the scope.

The website●●

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Whilst a website will have a fairly small carbon footprint, it is something nearly every businesshas and something that can go unnoticed. However, having a more efficient website not only
has a smaller carbon footprint but will also perform better for your business. So whilst it isn’t
normal to include a website in this kind of work, we nearly always do.
To calculate the entire carbon footprint of a website we consider whether the web host uses

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renewable energy, take the amount of site traffic over the course of the reporting period, andmultiply this by the average size of the company website. The geographic location of visitors
is also taken into account to create a total carbon footprint.
When the average page size of a website is unknown we take the page size of thehomepage. To avoid any confusion, when we say ‘page size’ we mean ‘‘the data transferred
when a web page is loaded”.
If the host is unknown we assume the website host does not use renewable energy.
If the geographic location of the website visitors is unknown, ecollective makes an assumption
according to your client base. This helps us to calculate the carbon intensity of the electricity
used.
We use an average value to account for the energy intensity of the web data. This covers theenergy used at the data centre, by the telecoms networks and by the end user’s computer ormobile device.

Post
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Post, whilst it can seem minimal and is not included by most businesses, has been includedin this study.
Post can include information or packages to customers on products they have bought ormarketing materials to encourage future purchases.
The quantity of post is normally calculated in weight, if this is unknown we used total spend asa gauge of annual quantity.
The carbon footprint of post is calculated according to its material, printing, delivery anddecomposition. For our calculations, we only include the carbon emissions associated withthe delivery.

Staff commuting
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Staff commuting, whilst typically minimal and not included by most businesses, has been
included in this study.
To avoid adding hours of admin for an item that will have a tiny carbon footprint we ask each
employee to provide a summary of their yearly commute.
Each employee's carbon footprint is then calculated based on the mode of transport, distancetravelled and the frequency of the journey.
We calculated the average commuting distance travelled and the average number of trips in ayear by each mode of transport to measure the footprint of employees who have notresponded to the remote working survey.
We take into account the following types of transport, bus, coach, underground/metro,
motorbike, electric scooter, or car.
For car journeys, we also detail the car size and the fuel type (petrol, diesel, electric or
hybrid). If the exact model is known we use figures relating to this vehicle in order to improve
the accuracy of the calculations.
The carbon factors assigned to each mode of transport is based on those listed by DEFRA.
For people who walk or bike, we assign them a zero carbon footprint for their commute.

Purchased Goods

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Goods and Services purchased in the reporting period and not already covered by anothercategory already are included in the calculations.
However not all goods and services will be included, this will typically only include large spent
items or expensive pieces of machinery. For example, the most typical areas that are includedin this category are marketing activities and IT equipment.
Calculations for physical items are based on the typical emissions of that product, if unknown
then the calculations are based on the spend-based method.
The spend-based method estimates emissions for goods and services by collecting data on
the economic value of goods and services purchased and multiplying it by relevant secondary(e.g., industry average) emission factors (e.g. average emissions per monetary value ofgoods).
The quantity-based method estimates emissions for goods by collecting data on the total
embodied emissions of the product, which may take into account the following life-cycle
phases: manufacturing, transport, use, and recycling.

Customer trips
This is where the bulk of emissions lie. As all trips can be different, we have broken down the sourceof carbon emissions into different areas so we can calculate the emissions of each trip based on theitinerary, the suppliers used and the number of inclusions.

Transport and transfers
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Transfers are defined as transfers between airports and the first or last accommodation, ortransfers within the same city. Transfers typically use a medium or large petrol car, dependingon the number of passengers.
Transport is defined as intercity transfers using a car, taxi, train, or bus. Transport may also
refer to luggage forwarding or ferry transfers for small group tour bookings.
Emissions are calculated per vehicle unless the vehicle is used on a shared basis in whichcase the CO2e emissions will be calculated per seat.
Emissions are calculated on distances travelled. For land-based journeys, these are based onthe ‘fastest route’ available as provided on googlemaps.com unless stated otherwise.
Emissions from car journeys are calculated using the distance travelled, fuel type and type of
vehicle used.
If vehicle type is unknown we assume cars are petrol powered medium-sized (Audi A4,
Volkswagen Passat, etc with a 2.0l engine) unless otherwise specified. If we know there are a
lot of passengers, we calculate the emissions based on a minibus or coach.
Calculations can be updated as transport methods change towards greater use of low carbon
vehicles.
Some journeys will be one way but in reality, the vehicle will return to the point of origin after
drop off. In these instances, we include the total mileage of the vehicle and not the customer if
this is known.
For train travel, we calculate emissions per seat based on the kilometres travelled for thatroute. All train journeys have been assigned the same emissions factor provided by DEFRA.
For flights, we assume all flights are taken in economy class unless otherwise stated. If theexact class of travel is known, calculations are updated accordingly.
All flights are assumed to be direct unless otherwise stated. However, all commercial flights
include a distance uplift of 8% to compensate for planes not flying using the most direct route(such as flying around international airspace and stacking).

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All flight emissions include radiative forcing and the emission factors are based on thosereleased by DEFRA.
Meals or other items provided by airlines during a flight are not included in the emissions.
When private aviation is used the carbon footprint of this journey is calculated using theestimated burn rate of aviation fuel based on the type of aeroplane used. We then use theestimated distance travelled to calculate the carbon emissions of this journey.
For private aviation, the total carbon footprint is based on the entire emissions of the aircraft
rather than per seat as it is assumed to be for exclusive use. If it is known that the journey
included an ‘empty leg’ then the emissions of this journey are included in the calculation.
However, this is often unknown.
For all aviation emissions, we include the indirect effects of non-CO2 emissions whenreporting to capture the full climate impact of their flight. However, it should be noted that
there is significant scientific uncertainty around the magnitude of the indirect effect of nonCO2 aviation emissions and it is an active area of research. (Emissions from aviation haveboth direct (CO2, CH4 and N2O) and indirect (non-CO2 emissions e.g. water vapour,contrails, NOx) climate change effects.)

Accommodation
All accommodation carbon scores are based on kilograms of CO2e emitted per room per night.
● We are able to send an accommodation carbon footprint survey to accommodation providers
where possible. This helps us to know their carbon footprint per room per night as opposed tousing national averages.
● To calculate the carbon footprint per room per night we include the following:○ Accommodation occupancy rate: properties with relatively low or high occupancy
rates during the time of the audit are assigned a score that reflects an accurate perroom carbon emission score. We know that a property with a 20% occupancy will
have a lower energy requirement than the same property with 100% occupancy andhave factored this into the calculation.
○ Fuel and energy usage at the property: this includes electricity, gas, oil, petrol, diesel,wood, kerosene, LPG and a few more. These quantities are then converted into theirestimated carbon emissions based on conversion factors provided by DEFRA, withthe exception of electricity.
○ Electricity: determined by the number of kWh used and the fuel mix of the energy
provider. When the fuel mix of the energy provider is unknown, the national average
fuel mix for that country is used.
■ If exact quantities of the electricity or fuel amounts are unknown we apply
average fuel and electricity rates for hotels within that country to calculate thetotal emissions per room.
■ We assume that energy requirements remain the same throughout the year
and that the carbon emission per room in the summer is the same as in thewinter. We ask for annual energy usage when possible in order to average
this out.
■ When primary data is half completed we use a mixture of primary data andsecondary data to calculate the total score. For example, if a supplierprovides us with electricity data but no gas data, we calculate the emissions
from their electricity and apply the industry average emissions from gas use
based on their property type.
○ Food, water, and outsourced tasks are classified as estimates (due to time
constraints). The hope is that year on year, our calculations will get more accurate as
we collect more information.

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For properties that do not complete the survey, we apply a national average emission factor
of a hotel until they do. This is currently the method used for this project.
If the quality of the property is unknown, we assume it is similar to a 5 or 4-star hotel as theseproperties tend to have a higher average carbon footprint per room per night.
When accommodation is on a cruise liner, the carbon footprint is calculated using a cruise
specific survey focused on the fuel and electricity used onboard for the duration of theitinerary.
The total calculation is based on the number of rooms used and the number of nights stayedat the property.

Excursions
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Any excursions not booked and offered directly by the travel company are not included.
We measured the average carbon footprint of an excursion based on the top-selling
excursions sold in the reporting year. We then use this number to calculate the carbon
footprint of all excursions sold by the travel company.
Excursions are measured on a per-person basis unless it’s a private group experience inwhich case we measure the total emissions of the experience.
We include all associated emissions of the experience, including transport to and from thestarting point.
Most carbon emissions relating to activities come from fuel such as petrol or diesel. We
calculate the fuel needed to complete the activity and convert this into kg of CO2e using
DEFRA conversion factors.
Some activities such as visiting a museum have a small carbon footprint from the heating andelectricity of the building itself. The framework takes these small footprints into account but
awards them a global average footprint due to the lack of available information and projected
size of the emissions per person per visit.
Activities that are similar in their offering are assigned the same score across different
suppliers due to their relatively low carbon footprint and the variation between different
suppliers being minimal. For example, 30 minutes of quad biking in one location is given thesame carbon footprint as 30 minutes of quad biking somewhere else.
Any transport or meals included in the activity are calculated using the same method as othertransport and meals.
Any emissions relating to the activity provider’s employees or HQ have are not included in thecalculation. We have only included the emissions related to the completion of the activity.

Food
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Page 8The lifecycle of producing a meal involves a complex supply chain with various different anddisparate processes, manufacturers and suppliers and involves a number of major steps
before the food enters the premises where the meal is made. These steps include land use,
farming, animal feed, processing, waste disposal, transport, packaging and retail. There isalso a high level of variability in the dietary choices of consumers and the data available is not
yet sophisticated enough to go to this level of granularity.
We therefore categorise meals into 10+ categories such as high meat, medium meat, lowmeat, vegetarian and vegan with a carbon footprint attached to each.
Where data on the meal or food provided is unknown, we apply the highest-scoring emissions(high-meat meal) factor for food.
We assume every meal included in the itinerary is eaten by the customer and also include
food for the guides unless stated otherwise.

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●Occasional snacks and drinks are not included as the related emissions are minimal.

Trip leaders and local guides● All guide emissions are taken into account including any international flights taken.
● We apply the same process to guides as we do to customers. If additional transfers areneeded for a guide they are factored in.
● Additional local guides, who may only be involved in one activity as opposed to the majority of
the itinerary, are not typically included in calculations.

What is not included:
Investments●●

The carbon footprint associated with any investments in the reporting year, not alreadyincluded in scope 1 or scope 2 is not included.
At the time of writing, the GHG Protocol states certain types of investments or sponsorships
should be calculated in different methods with different priority levels. Emissions frominvestments should be allocated to the reporting based on the reporting organisation’s
proportional share of investment in the investee. For example, if you own 20+% of anothercompany, this would be a high priority for inclusion.

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Supply chain (scope 3) emissions are difficult to quantify, as there is mathematically no limit
to the number of pathways that can contribute to total greenhouse gas (GHG) emissions.
Increased complexity as the supply chain grows leads to a level of uncertainty associated withemissions metrics, which has been used as justification by many organisations to pay little
attention to or ignore supply chain emissions. Achieving ‘good enough‘ and incorporating
sufficiently meaningful information into emissions calculations is essential for effective andtargeted emissions management.
The aim of this methodology is to look at what your business can influence and improve year
on year. Your time is best spent implementing your carbon reduction strategies rather thanperfecting these measurements.

Customer Travel●●●

Customer travel is not included in the services provided by the company. The emissions forthis are therefore not included as they are unknown. However, estimates are included as partof the reduction strategy, as the footprint of travel is significant and it is needed to use orparticipate in the product sold.
The aim of the business should be to collect more accurate information on customer traveland see how it can influence this to have a lower footprint year on year.
The estimate is calculated using information based on the most common locations forcustomers and the top-selling products.

Reporting Period

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The reporting period is from 1st January - 31st December of each year.
The audit took place in 2023, but has been designed with improvement in the quality and quantity ofdata in mind. Both primary and secondary data will be collected on an ongoing basis to improve thequality of the results.
The carbon calculating tool is easy to update with changes. This results in the accurate tracking of
improvements year on year based on the same metrics.
The conversion factors and other industry data are constantly updated by ecollective to improve theaccuracy of the calculations.
ecollective’s long term goal is not only to help companies reduce their carbon footprint, but improve
the quality of the measurement process allowing companies to make smarter decisions when it comesto redesigning emissions out of their business.
This means that this methodology will likely change over time as better quality measurements
and data become available. Please bear this in mind as calculations may be improved before
this document is updated. This methodology provides a guide to our calculations, rather thanthe exact detail of the formula used on every single item we included in the project (if we did
that, this document would likely be longer than Apple’s T&Cs).

Recommendations and limitations
The aim of this work is to give an accurate picture of the carbon emissions per customer. However, it
is agreed and understood that emissions will not be 100% accurate due to time constraints and thelack of data on suppliers. What is exciting about this approach is that it is well-received by suppliers
and gives us the opportunity to increase the accuracy of the carbon footprint.
The aim of any business should be to reduce its carbon footprint per employee (or another similar
metric) as well as increase the quality of the data it has on its operations and suppliers.
Realistically, there is no shortage of areas to improve the score but they all come with a balance offinding improvements that are time-sensitive, based on good data and will make a tangible difference.
Below is a snapshot of some we are actively working on at the moment.
Some areas for improvement in future calculations:● Increase the accuracy of data available on food provided on trips.
● Increase the percentage of primary data available for accommodation calculations.

Feedback
A review process is in place to improve the framework based on new research and user feedback. If
improvements can be made to increase the accuracy as well as the user process, these changes will
be actioned. For feedback on the framework or to share ideas, please contact
info@ecollectivetravel.com

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