METHODOLOGYContents

Contents

Purpose3

1. Introduction

4

2. How to use this document9

3. UEFA Carbon Accounting Methodology overview

15

4. UEFA detailed Carbon Accounting Methodology

24

5. Alternative carbon accounting methods for events

64

6. Materiality screening guidancefor other Scope 3 categories			

71

7. Allocation of event-related emissions82

8. Appendix

87

2

Contents

3

PurposeUEFA acknowledges the environment's fragility and our
responsibility to minimise our impact, and the impact ofEuropean football. Climate & advocacy is a crucial elementof the UEFA Strength Through Unity sustainability strategy,
and through it we commit to actively supporting member
associations and the European football community inbecoming drivers of change, not passive observers.
It is our duty to assist clubs, leagues and associations
in driving this change by providing the tools andguidance they need as every effort plays a partin the collective impact we aim to achieve.
Our ambition is to show the world that football
can be part of the solution in the collective
drive towards reducing carbon emissions.
By developing the UEFA Carbon Footprint
Calculator, we want to be catalysts on thedrive to reduction in football, zooming inon the importance of measurement as a key
strategic step.
That is why we have made a significant andlong-term investment in the creation of theUEFA Carbon Footprint Calculator, available toall football stakeholders as their first step on
the road to reduction.
The online tool helps users calculate and understand theiremissions, particularly those related to more football-specificareas, such as mobility, facilities, purchased goods
and services, as well as logistics.
To help users get started we have produced a User
Guide and a selection of tutorial videos. If theywant to deepen their operational understanding of theUEFA Carbon Footprint Calculator, users can read thefull methodology document.
Based on the internationally recognised Greenhouse
Gas Protocol, validated by a third party, and piloted
by several football organisations in its development
phase, the Calculator has been designed to support all
endeavours to manage and reduce carbon emissions in
a simplified and cost-effective way. This investment
in a collective approach will improve consistency,
provide clarity of reported information andsupport efforts toward comparability over time.
The calculator is aligned with and anticipates therequirements of the new EU Corporate Sustainability
Reporting Directive (CSRD).
Along the way, we want to demonstrate togovernments, investors, fans and commercial
partners that football is tackling this challenge
in a unified and strategic manner.
We encourage all actors in the football ecosystem
to embark on this strategic journey, and stand readyto support organisations in their efforts.

1.
Introduction

SECTION 1: Introduction

SECTION 1

Introduction
FOOTBALL CONTEXT
The Paris Agreement on Climate Change, the UN Sports
for Climate Action Framework, the European Climate
Pact and the European Green Deal have sent a decisiveand global signal that the transition to a thriving, green
economy is imperative. Each societal actor must be partof the solution toward reduction in the crucial years
ahead and football can play an important role.
Football’s environmental impact is mainly related tothe organisation of events as well as infrastructure
construction and management, with impacts acrosstravel, transport, energy and waste management,
for example.
Acknowledging the environment's fragility and the
responsibility to minimise its impacts, associations,leagues and clubs across the football pyramid can act
as drivers of change – backed by tools and guidance,and leveraging the reach of the sport to raise awarenessand catalyse action across communities.

Contents

5

SECTION 1: Introduction

CARBON EMISSIONS IN FOOTBALL –WHAT DO WE NEED TO MEASURE?
The operations of football organisations inevitably resultin carbon emissions. UEFA, in collaboration with footballstakeholders, has identified the main factors to consider
when assessing the carbon impact of football organisations,
including their headquarters, training facilities and stadiums.

THESE FACTORS ARE:
MOBILITY
Generally speaking this encompasses
travel and accommodation byindividuals, including employees,
teams, officials, guests and spectators.

FACILITIESEnergy and water consumption,
as well as the waste generated,
at various football facilities,
including stadiums, training facilities
and offices.

GOODS & SERVICES
Everything you buy, from the foodsold at concessions to branded
products and merchandising.

LOGISTICS
The transportation of goods
by road, sea or air freight.

Contents

UEFA'S ROLE
As part of its Football Sustainability Strategy 2030
‘Strength through Unity’, UEFA is committed to contributing
to environmental preservation and regeneration, leveraging
the power of football to raise awareness and catalyse action.
UEFA addresses its climate impact through its Climate &Advocacy policy, implemented as part of its overarchingstrategy. Investments are being made to reduce both direct
and indirect emissions from UEFA’s operations and events,
establishing the organisation as a credible partner for thoseengaged in climate protection.
As part of its efforts to rally European football stakeholders
behind the climate agenda, UEFA has invested in thedevelopment of the UEFA Carbon Accounting Methodology(the methodology) and a Carbon Footprint Calculator tool.
The methodology has been developed in collaboration
with football stakeholders and is derived from theGreenhouse Gas (GHG) Protocol, the most widely usedinternational accounting standard to measure and reportgreenhouse gas emissions. (See Chapter 3 for further
information on compliance).

WHY HAS THE UEFA CARBONACCOUNTING METHODOLOGYBEEN DEVELOPED?
The methodology offers tailored guidance in a footballcontext for measuring and reporting carbon emissions inaccordance with recognised standards.
Applying this methodology allows football organisations to: easure, manage and disclose GHG emissions basedmon a single, approved framework;s implify and reduce the cost of compiling a GHG
inventory by leveraging collective investments;improve the consistency and transparency ofreported information, making it easier to track
and compare progress over time;r espond to voluntary reporting frameworks, fulfillingthe expectations of stakeholders (civil society,football fans, media, partners) and satisfying
forthcoming sustainability reporting regulations.
Additional benefits include: athering input to develop a data-driven strategygto manage and reduce GHG emissions;contributing to a broad European benchmark.

INTENDED AUDIENCE
The methodology presented in this document isdesigned to be used by football organisations,
national football associations, leagues and clubs.

A COLLABORATIVE APPROACH
The methodology has been written in collaboration
with representatives of European national associations,leagues and clubs.
To help football stakeholders measure and reduce
emissions, UEFA has initiated a Working Group
comprising representatives of national associations,leagues and clubs who have experience in reporting
their emissions. The Working Group’s initial aim wasto agree on a methodology based on the realities
and best practices of football.

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SECTION 1: Introduction

Collaboration and joint investment throughout the
football ecosystem are essential to establish, refine
and test a methodology in order for it to be recognised
as the reference framework for GHG emissions infootball organisations.
The Working Group was supported by external advisors
who provided subject matter expertise and guidanceon legislation and relevant databases to ensure alignment
with internationally recognised frameworks.
The consultation process was based on a series ofworkshops. The objective was to discuss materiality
concepts and the accounting approaches for GHG
emissions for all carbon categories while comparing
current accounting practices and sharing experiences.

THE DEVELOPMENT PROCESS IN BRIEF
The methodology development process consisted offour steps:
1. Identification of football activities that emit carbon
by means of a materiality assessment.
2. Allocation of the activities deemed material to theappropriate GHG reporting category.
3. Verification of completeness to address any gaps
with the GHG Protocol.
4. Elaboration of reporting guidance.

Contents

NATIONAL ASSOCIATIONSCLUBSAustria – OEFB

Arsenal FC

Denmark – DBU

AS Roma

France – FFF

Eintracht Frankfurt

Germany – DFB

Mainz 05

Liechtenstein – LFVManchester City

Netherlands – KNVBNewcastle United
Olympique Lyonnais

EXTERNAL ADVISORS

Porto FC
Real Betis

Ariela Carielo, PhD, Associate
Professor, Department of
Accounting, Bocconi University

RB Leipzig
Southampton FC

Sport Positive

VfB Stuttgart

UL EHS Sustainability
United Nations Framework
Convention on Climate Change(UNFCCC)

5. Recommendation on documentation procedures.
The working group was constituted of sustainability managers of
six national associations, 13 clubs and one league. External advisors
supervision ensured the developed methodology remained alignedwith international standards.

VfL Wolfsburg

LEAGUESThe Premier League

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SECTION 1: Introduction

METHODOLOGY VERIFIED BY
THIRD PARTY
UEFA, throughout the document “UEFA Carbon Accounting
Methodology” vers 5 (date: 07.02.2024) presents aframework for the European football ecosystem to establish
and implement a GHG accounting and reporting system.
It is based on the “Greenhouse Gas Protocol Corporate
Accounting and Reporting Standard, Revised Edition(2004; ‘Corporate Standard’)” and the “EPA guidanceon measuring direct emissions associated with events”.
This methodology is proposed as a non-binding guidance
to national associations, clubs and leagues to measure
and report GHG emissions. No data verification and novalidation of estimations and emissions factors were carriedout as part of this validation. In the absence of calculated
GHG emission inventories, no validation was carried out toverify the implementation of the “UEFA Carbon Accounting
Methodology”. SGS has planned and performed the current
work to obtain the information, explanations and evidence
considered necessary to validate the methodology used.

STATEMENT OF OPINION
Based on process and procedures conducted, SGS
concludes that the presented “UEFA Carbon Accounting
Methodology” vers 5 (date: 07.02.2024): Is based on therequirements of the “Greenhouse Gas Protocol Corporate
Accounting and Reporting Standard, Revised Edition(2004; ‘Corporate Standard’)” and the “EPA guidanceon measuring direct emissions associated with events”.
This opinion shall be interpreted with “UEFA Carbon
Accounting Methodology” vers 5 (date: 07.02.2024)
as a whole.
Full details in Appendix 8.9

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8

2.
How to use this document

SECTION 2: How to use this document

Contents

10

SECTION 2

How to use this document
DOCUMENT STRUCTURE
This document outlines the carbon methodology forthe various emission scopes and categories. Explanatory
notes on excluded emissions and category definitions arefound in the overview of the UEFA Carbon Accounting

Methodology (Chapter 3). Guidelines for screening for highlevels of materiality are documented in the Detailed Carbon
Accounting Methodology section (Chapter 4). Additional
materials, including default emission factors, are provided
in the Appendix.

The following headings are used throughout the document
to describe the material categories of carbon emissions.

Category definition
The general definition of emissions included in the category, based on GHG Protocol reporting. This also includes the definition of the category in the context of football operations(e.g. the treatment of emissions under Scope 3 transportation and distribution categories, or other event-related activity).
Materiality of the category to the organisation
The materiality of the categories included in the reporting scope can be specified as high/medium/low or as a percentage.
Level of influence to drive reduction
This specifies the extent to which potential emission reductions could be undertaken or influenced by the organisation (applicable to Scope 3 categories only).
Confidence in data completeness and accuracy
A holistic summary of data quality using high/medium/low criteria.
Summary of calculation
The formula used to calculate the carbon emissions of the category in kgCO2e.

SECTION 2: How to use this document

Contents

Activity data information
Activity data source information

Where does the activity data come from, what changes are made to the activity data before being used in the carbon calculation?
What assumptions are made when collecting the activity data?
Confirmation of where the activity data evidence can be found.

Frequency of collection

How often will the activity data be collected?

Data ownership and validation process

Who is the owner of the required data?
Who is the validator of the received data?
How many levels of review are in place?
For example, a specialist may collect consumption data on site and then pass it on to the facility manager for review. Once the facility
manager has checked the data it is transferred to the global sustainability team for final approval.

Emission factor source information
Geography

Regional information about emission factors. If the most specific factors are not used, justification is required.
This is in line with best practice carbon reporting, where local emission factors from verified sources are preferable to global
emission factors.

Source

The database from which factors are sourced.
Types of emission factor used.
The initial recommended emission factor values are described in Appendix 8.3.

Process for EF overwriting

How supplier-specific emission factors can replace factors from the default source (e.g. national average).

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SECTION 2: How to use this document

Contents

12

Identified areas for improvement in data accuracy, completeness and measurement
This section includes any actions or recommendations for the organisation in order to improve the completeness and/or quality of the data or improve the data capture processes
to reduce the manual data burden. It is only visible when areas for improvement are identified.
Explanation of GHG accounting treatment
When relevant, this section explains why emissions are accounted for under a specific category (e.g. leased assets reported in Scope 1 and 2 rather than Scope 3).

Note: The methodology outlined serves as a flexible, pragmatic starting point for measuring GHG emissions. While organisations can deviate if necessary, clear documentation is required,especially when measuring additional Scope 3 categories or categorising them differently. If organisations do not already have a carbon methodology document, it is highly recommended
that they adapt this document to align with their practices.

SECTION 2: How to use this document

Contents

ABOUT THE METHODOLOGYThis document helps users align with ISO14064-1 forlimited and reasonable assurance engagement. It was
created as a central document for storing information
about GHG emission accounting methods, carbon
categories and data quality details. It serves as a starting
point for measuring GHG emissions, without requiringorganisations with advanced processes to change
their approach. Additionally, the document highlights
recommended areas for improvement and supports
the development of public-facing materials such assustainability reports.
Carbon methodology documents can be subject tochange if the organisational structures, data processesor reporting boundaries change. Document users areadvised to ensure, in each reporting period, that any
changes to the methodology have been recorded
and approved by relevant stakeholders. The carbon
methodology should remain up to date so that eachyear it can present accurate information on how
GHG emissions are calculated and collected (datasources used).
Changes to the methodology or carbon calculation
approach could be prompted by the following: hanges of the reporting boundary – for example,
C
deciding to exclude emissions from activities beyond
operational control, such as spectators travelling toevents, and only include those under operational control.
 hanges in activities related to Scope 1 or ScopeC
2 emissions – for example, if on-site combustion of
additional fuels, such as gas oil, occurs.

 hanges of Scope 3 categories – for example,C
if additional Scope 3 categories are included in the
GHG emissions inventory, such as investments.
 hanges of emission factors used – for example,C
if new emission factor sources, such as IPCC, oradditional types, are introduced to the existing set,
for instance BEIS/Defra. All emission factors are
updated following the release of new factors by
BEIS/Defra or the IEA. Best practice recommendsaligning the implementation date of new emission
factors with the first day of the financial year or season.

If a new version of emission factors is released
mid-year, it is recommended that the factors should
not be updated until the next financial year or season.
This avoids using multiple emission factors during thesame period.
 hanges of data sources used/data availability –Cfor example, if activity data for owned vehicles
relies solely on distance without considering fuel.
The methodology should also be updated if there
is a change in the activity data assumptions used
for estimates.

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SECTION 2: How to use this document

Contents

DOCUMENT CHANGE CONTROL AND HISTORY
Date

Actioned by

Decription

24/11/2023

UEFA Social & Environmental Sustainability Division & Working Group

Final draft

22/12/2023

SGS Lead Auditor

Initial review

07/02/2024

UEFA Social & Environmental Sustainability Expert

Final version

08/02/2024

SGS Technical Reviewer

Statement of opinion release

The UEFA Carbon Accounting Methodology has been validated using ISO 14064-3:2019 as addressing the principles and rules laid down in Greenhouse Gas Protocol Corporate
Accounting and Reporting Standard, Revised Edition (2004; ‘Corporate Standard’) and EPA Guidance on measuring indirect emissions associated with events;
annex 8.9 disclose the statement of opinion released by SGS.

14

3.
UEFA Carbon Accounting
Methodology overview

SECTION 3: UEFA Carbon Accounting Methodology Overview

Contents

16

SECTION 3

UEFA Carbon Accounting Methodology Overview
COMPLIANCE WITH
INTERNATIONAL STANDARDS
Carbon footprint measurement indicates the environmental
impact of activities by individuals, organisations or countries
over a specific period. The process follows an internationallyrecognised methodology, with different standards applicableto products, services and organisations. The methodology
in this document aligns with three existing international
standards: the GHG Protocol Corporate Accounting andReporting Standard (revised edition, 2004) (hereinafterthe ‘GHG Protocol’), ISO 14064-1 and EPA guidance formeasuring indirect emissions from events.

Emissions are mainly accounted for in accordance with the
GHG Protocol, a globally recognised standard for carbon
emissions reporting widely used by governments, cities,
sport organisations such as FIFA and companies worldwide.

SECTION 3: UEFA Carbon Accounting Methodology Overview

Contents

Additionally, the UEFA Carbon Accounting Methodology
follows EPA guidance on measuring indirect emissions
for events. This guidance is primarily intended to be usedby organisations to account for emissions from events
they have hosted or licensed. The methodology is further
informed by the ISO 14064-1 standard and its guidancefor quantifying and reporting greenhouse gas emissions
at organisation level.

Direct and indirect emissions
All accounted GHG emissions adhere to the GHG
Protocol’s reporting treatment and are categorised as direct
or indirect emissions. Direct GHG emissions arise fromsources that are owned or controlled by the organisation.
Indirect GHG emissions are a consequence of the activitiesof the reporting organisation, but occur at sources owned
or controlled by another organisation.

More information about the GHG Protocol, ISO 14064-1
standard and EPA guidance on carbon methodology forevents can be found in Appendix 8.1.

The three scopes used for the accounting of GHG
emissions are:General carbon accounting principles
The table on this page summarises the GHG accounting
principles applied by international standards andfollowed by the UEFA Carbon Accounting Methodology.

 cope 1: direct emissions from fuel combustionS
by owned machines, boilers and vehicles.
 cope 2: indirect emissions from the generation
Sof purchased energy, such as electricity, steam,heat or cooling.
 cope 3: indirect emissions from upstream andSdownstream activities, such as travel, purchased
goods and services or the transportation anddistribution of goods.

PRINCIPLE

DEFINITION

Relevance

Ensure the GHG inventory appropriately reflects the GHG emissions of theorganisation and serves the decision-making needs of users – both internal andexternal to the organisation.

CompletenessAccount for and report on all GHG emission sources and activities within the choseninventory boundary. Disclose and justify any specific exclusions.

Consistency

Use consistent methodologies to allow for meaningful comparisons of emissions over time.
Transparently document any changes to the data, inventory boundary, methods or any
other relevant factors in the time series.

Transparency

Address all relevant issues in a factual and coherent manner, based on a clear audit trail.
Disclose any relevant assumptions and make appropriate references to the accounting andcalculation methodologies and data sources used.

Accuracy

Ensure that the quantification of GHG emissions is systematically neither over nor under
actual emissions, as far as can be judged, and that uncertainties are reduced as far aspracticable. Achieve sufficient accuracy to enable users to make decisions with reasonableassurance as to the integrity of the reported information.

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SECTION 3: UEFA Carbon Accounting Methodology Overview

METHODOLOGY DEVELOPMENT PROCESSThis section provides a detailed description of the process
steps described in the introduction.
Step 1 - Materiality assessment
The materiality assessment was based on exchanges withthe various competence centres at UEFA and validated
through the development of the methodology with theorganisations involved (Section 1, collaborative approach).
The general criteria that normally applies led to the results
described in the introduction chapters and that weresummarised in what activities leads to emissions, where
those activities occur and do the organisation has control
over that activity.

Contents

along with the concepts of reporting boundaries in termsof scope and timeframe.
The GHG Protocol requires emissions to be reported
in standardised categories, known as ‘scopes’, tofacilitate comparisons across diverse organisations
and industries.

S cope 3 includes all other indirect emissions that occur
due to the business travel of organisers (employees),
travel by fans, waste production, water consumption,purchased goods and services, and the transportationof goods (logistics).

CO2

Football carbon emissions were categorised in four
categories; mobility, facility, goods and services
and logistics.

S cope 1 covers direct emissions from energy use forowned and rented infrastructure (natural gas, diesel, coal)as well as from fuel for owned vehicles (cars, buses).
S cope 2 covers indirect emissions from the generationof purchased electricity, steam, heating and cooling.

Figure 1 shows how football activities can be reported
through the GHG Protocol scopes. Figure 1 serves
as a recap of the tables on the next page that provides
further details:

N2O

PFCs

CH4

HFCs
SF6

SCOPE 1
DIRECT

SCOPE 2SCOPE 3

INDIRECTINDIRECT

Where do they occur? In the organisation offices,
headquarters, summarised as “internal organisation”,
and then, if applicable (not applicable to all footballorganisation) a stadium and a training centre.
This model is for reference only, as each organisation has
its own organisational model with more or less control,
therefore the impact vs control mapping will vary.

Fans
Travelling

Purchase Eletricity
for Own Use

FootballInfrastructure

Purchase Goods
and Services

Business Travelof Employees

Step 2 - Mapping the carbon emissions offootball activities
Company
Owned Vehicles

This section outlines the relationship between footballactivities and the GHG Protocol reporting categories,
Figure 1: Scope 1, 2 and 3 emissions in the context of football

18

Transportationof Goods
Waste Generated
in Opertions

SECTION 3: UEFA Carbon Accounting Methodology Overview

The four tables on this page and next report the results ofthe mapping exercise for each category identified in themateriality assessment.

Mobility: refers to activities related to travelby any mode of transport (air, rail, road) andaccommodation, also called ‘hotel stays’.

Facilities: refers to activities relating tofacilities and assets under operational
control (e.g. generators, vehicles), typically
categorised as energy, refrigerants (ifapplicable), water and waste.

Contents

Football activity: Mobility

Greenhouse Gas Protocol category

Business travel and accommodation of employees

Scope 3 – Category 6

Business travel and accommodation of teams

Scope 3 – Category 6, or other

Business travel and accommodation of guests

Scope 3 – Category 6, or otherSpectator mobility

Out of scope but reported

Football activity: Facility

Greenhouse Gas Protocol category

Energy consumed

Scope 1:

Fuel for facilities under operational control

Stationary consumption

Fuel for vehicles

Mobile consumption

Refrigerants

Scope 1 – Fugitive emissions

Electricity

Scope 2

Waste

Scope 3 – Category 5

Water

Scope 3 – Category 1

Energy (from production to point of consumption)

Scope 3 – Category 3

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SECTION 3: UEFA Carbon Accounting Methodology Overview

Goods and services: includes the value ofall goods and services purchased during theaccounting period for resale or consumption
in the production process, excluding
capital goods (the consumption of which isregistered as consumption of fixed capital).

Logistics: refers to the transportation of
products, raw materials and services acrossthe supply chain. In football, it is commonly
accepted that this includes transportationfrom the supplier to the final destination(often the stadium when referring to events).

Contents

Football activity: Goods and services

Greenhouse Gas Protocol category

Materials (e.g. signage, branded items)

Scope 3 – Category 1

Merchandising

Scope 3 – Category 1

Food and Beverage

Scope 3 – Category 1

Technical equipment

Scope 3 – Category 1

Other

Scope 3 – Category 1

Football activity: Logistics

Greenhouse Gas Protocol category

Transportation of goods to your facility

Scope 3 – Category 4 (upstream)

Transportation of goods from your facility

Scope 3 – Category 9 (downstream)

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SECTION 3: UEFA Carbon Accounting Methodology Overview

Contents

Reporting boundaries

The emissions presented so far can be allocated to one of
the standard carbon categories by means of the decision
tree shown below.

The ‘operational control’ concept is applied to the reporting
process. Football clubs, national associations and leagues
use the ‘operational control’ approach to account for
100% of GHG emissions from activities over which they
have control. Control implies having the full authority tointroduce and implement operating policies.

Once the impact categories have been allocated to theappropriate reporting category, the organisation needs
to determine the extent of the reporting effort.

The organisation should establish a base year fortime boundaries.

21

Base year: each organisation should select an applicablemeasurement period to serve as the baseline for carbon
reduction targets (e.g. 2022/23)
Guidance for base year selection:
The
general recommendation is to select a base year not
more than two years in the past, as advised by initiatives
such as Science Based Targets: “For targets submitted
for validation in 2023, the most recent inventory datasubmitted must be for 2021 at the earliest.”
 uild an accurate baseline using precise data for theBmain material categories to avoid risk and fluctuation.

Inclusion/exclusion criteria for emission sources
Are the emissions
under organisation's
operational control?
No

Are the emissions
associated with a
non-controlled
activity which is partof the controlled
event (e.g. fanstravelling to games)?

Include in
Scope 1Do the emissions
relate to purchased
energy for own use?

Yes

Include in
Scope 2Yes

Yes

Is consumption or
activity data available?

No
No

Are the emissions
material?

Yes

Do the emissions
occur onorganisation's premises
or in its owned assets?

Yes

Can the emissions
be estimated?
No

Figure 1: Decision tree for allocation of emissions to standard carbon categories (Scopes 1,2 and 3)

Reporting period
The overall recommendation is to select the football season,
July–June, for the reporting period. However, organisations
can select a different reporting period. Some of the criteria
to consider are:

Yes

No

ExcludeNo hen selecting the base year, document theW
re-baselining policy.

No

Include in
Scope 3:
Cat: 1-15
Notes:
Operational control - meansorganisation has the full authority tointroduce and implement its operating
policies at the operation
Controlled activity - any activity within
the operation over which organisation
has control (e.g, home stadium logistics)
Non-controlled activity - any activity
within the operation over whichorganisation doesn't have control(e.g. fans travelling)Alignment with the financial reporting year.
Alignmentwith the data collection and reporting cycle.
For example, it may take a couple of months at theseason’s end to complete all activities and collect data.

SECTION 3: UEFA Carbon Accounting Methodology Overview

Step 3 - Verification
Side Note on Scope 3 category: Other.
Emissions related to events can be reported ina different manner, as described by the UnitedStates Environmental Protection Agency (EPA)
framework. The recommended approach is toaccount for such indirect emissions separately
under the additional Scope 3 category: Other.
EPA’s guidance also offers an alternative
categorisation of a specific event activity if it
does not fit one of the standard Scope 3
categories of the GHG Protocol.
Tracking the emissions of football matches
separately from other day-to-day operations
can help organisations better understand thecarbon footprint of each event, although it isacknowledged that certain activities cannot
always be easily classified as event or non-event(e.g. purchased goods or services). Considering
these challenges, the methodology document
focuses on the simplest, most pragmatic
approach for allocating event emissions to oneof the standard carbon categories rather than
Scope 3 category: Other.
For more information, see the GHG Protocol and
EPA guidance on carbon methodology for events;
links provided in Appendix 8.1.

A comprehensive review of the GHG Protocol was
conducted during the consultation process to ensure that
all categories and activities have been considered. The four
criteria below were applied in the verification process: elevance to football: for example, Scope 3 CategoryR
12 End-of-life treatment of sold products only applies toorganisations that sell products.
Completeness: Check nothing is missing, for example,
Scope 1 Fugitive emissions, more commonly known as
refrigerants, relating to the football infrastructure, may
be overlooked.
 ssumptions: Assumptions and estimations appliedA
need to be analysed and risk quantified to ensure
consistent with the methodology and the expected
results. When primary data are not available, assumptions,estimations, calculations made need to be documented,
justified and transparent as per the Greenhouse Gas
Protocol carbon accounting principles.
Quantifiable: for example, Scope 3 Category 2
Capital goods may be temporarily excluded if they
are too difficult to quantify at the time of the review.
In addition to Scope 1 and Scope 2 emissions, thisdocument covers the methodology to calculate Scope
3 emissions in the categories most relevant to footballoperations. The methodology is based on the GHG Protocol
Corporate Accounting and Reporting Standard (revised
edition, 2004) and EPA guidance on measuring indirectemissions associated with events. In addition, the accounting
methods described also align with ISO14064-1 guidelines.

Contents

Note on Scope 3: In general, Scope 3 emissions arematerial to most organisations. Moreover, the Scope 3
emissions inventory can be further broken down into
separate categories to reveal which contribute most to
the total Scope 3 emissions.
The focus of the sections of this document that deal with
Scope 3 emissions is on those categories that are mostmaterial to football operations. Scope 3 categories thatare less material are not included in a detailed descriptionof the methodology and are only mentioned to explain
their exclusion. A section of this document provided
below offers an introduction to non-material categories
and provides guidelines for screening for high levels ofmateriality. This allows organisations to begin measuring
such categories or better identify their level of materiality.
If organisations decide to include these additional
Scope 3 categories in their GHG emissions inventory,
it is recommended that their methodology document
should be extended in line with the approach alreadyused to record information associated with material
carbon categories.
Step 4 - Reporting guidance
In order to report its GHG inventory against GHG Protocol
requirements it is recommended to: lign against ISO 14064-1 – 2018 chapter 9 guidancesA(content cannot be publicly provided due to copy rightsfrom ISO organisation)
 eport Scope 1 and 2 emissions quantified separately
Rfor each greenhouse gas (CO2, CH4, N2O, HFCs, PCFs,
SF6 and NF3.

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SECTION 3: UEFA Carbon Accounting Methodology Overview

For each scope of emissions and their associated categories,
the document provides guidance on:
The boundary considered for emission calculation
The origin of activity data within the organisation
 ata ownership and workflows for collectionDand validationT he management of emission factors, including
the recommended emission factors to use(see Appendix 8.3)
The exclusion to the reporting boundaryConfidence in data accuracy and completenessAreas for improvement in the calculation methodology
Detailed guidance for each reporting category is provided
in Chapter 4.
Note that two cases are rather specific and need to bereported separately:T he GHG emissions related to biogenic emissions(usually coming from burning wood for heating)must be reported separately as those emissions are
not fossil fuel related.
T he GHG emissions related to spectators travelling isdirectly linked to the event, but is out of control ofthe event organiser. More information in Section 5
Alternative carbon accounting methodology – out of
scope (event related emissions).

Step 5 – Documentation and archiving procedures
As per Greenhouse Gas Protocol recommendation,
we strongly advise your carbon footprint to containrecord keeping procedures that specify what information
will be documented for internal purposes, how that
information should be archived, and what information
is to be reported for external stakeholders. Like internaland external reviews, these record keeping procedures
include formal feedback mechanisms.

METHODOLOGY DEVELOPMENT –MANAGING INVENTORY QUALITY
This section describes the process to design and implement
an inventory of greenhouse gas emissions and the levelof uncertainties related to each emissions. Section 4 will
describe the inventory in greater details and will be
updated based on stakeholders expectations, legislationand other parameters that may require expansion ofenhanced details, as per Greenhouse Gas Protocol
Section 7 p49.
In this paragraph, attention is drawn to uncertainties
related to the emissions. Estimation uncertainty isclassified into two types: model uncertainty and parameter
uncertainty as per Greenhouse Gas Protocol Section 7 p55.
Model uncertainty refers to the uncertainty associatedwith the mathematical equations (i.e., models) used tocharacterise the relationships between various parametersand emission processes. For example, model uncertainty
may arise either due to the use of an incorrect mathematicalmodel or inappropriate input into the model. As with
scientific uncertainty, estimating model uncertainty isextremely difficult to assess, hence the choice of theUEFA calculator to limit this aspect.

Contents

23

Parameter uncertainty refers to the uncertainty associatedwith quantifying the parameters used as inputs (e.g.,
activity data and emission factors) into estimation models.
Parameter uncertainties can be evaluated through statisticalanalysis, measurement equipment precision determinations,and expert judgment. Quantifying parameter uncertainties
and then estimating source category uncertainties basedon these parameter uncertainties ought to be the primary
focus to investigate the uncertainty in emission inventories.
For compliance with ISO14064-1 and the Greenhouse
Gas Protocol guidance, to fulfil accuracy criteria, it isrecommended to calculate uncertainties as per Guidanceof Calculation of uncertainties document (see appendix 8.1
for reference).

4.
UEFA detailed Carbon
Accounting Methodology

SECTION 4: UEFA detailed Carbon Accounting Methodology

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SECTION 4

UEFA detailed Carbon Accounting Methodology
This section describes the GHG Protocol categories.
We start with a summary of the items included in theinventory based on the previously described decision tree.

Each included category is then thoroughly examined
to provide all relevant information for collecting andconverting football activity into carbon equivalents.
The exclusion process is detailed in Chapter 6 forcompleteness and transparency.

CO2
N2O

PFCs

CH4

GHG INVENTORY SUMMARY
The diagram below shows emissions relevant to footballas per the GHG Protocol.

HFCs
SF6

SCOPE 1
DIRECT

SCOPE 2SCOPE 3

INDIRECTINDIRECT

Fans
Travelling

Purchase Eletricity
for Own Use

FootballInfrastructure

Purchase Goods
and Services

Business Travelof Employees
Company
Owned Vehicles

Transportationof Goods
Waste Generated
in Opertions

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Inventory

Description

Included

Includes emissions from refrigerant use on premises owned by the organisation. Fugitive emissions comefrom refrigeration and air conditioning equipment, fire suppression systems and purchased industrial gases.
Activity data includes surveys of the amount of refrigerant in the equipment by facility managers.

Operational Emissions
Scope 1 Fugitive emissions

Applicable to organisations that are subject to the refrigerant use reporting requirements of national legislation.
Scope 1 Mobile emissions

Included

Emission sources include travelled distance (km or passenger km) and fuel used in different vehicle types
controlled by the organisation. Activity data is obtained from internal system records.
Default emission factor source: BEIS/Defra.

Scope 1 Stationary emissions

Included

Includes emissions from the combustion of different fuel types on the organisation’s premises, such as
natural gas or heating oil. Actual consumption values are collected from the premises where these fuels
are combusted.
Default emission factor source: BEIS/Defra.

Scope 2 Indirect emissions

Included

Emissions associated with purchased electricity, steam and heating. This category also includes electricity
consumed in electric or hybrid vehicles owned by the organisation. Emissions are reported using location-based
and market-based approaches. The activity data source is energy bills.
EMISSION FACTOR SOURCES
Location-based: IEA, BEIS/Defra.
Market-based (residual mix): RE-DISS, AIB European Residual Mixes.
Market-based (supplier-specific): Supplier-specific emission factors

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Inventory

Description

Included

Emissions relate to acquired goods (e.g. merchandise), broadly categorised as follows:

Contents

Scope 3 Emissions
Category 1: Purchased
goods and services

ApparelCatering (food and beverage)
Concessions (food and beverage)
The primary source of information is procurement records describing the products purchased in weight,
units or €. Production activity data for non-purchased goods which are received as gifts (if any), is obtained
directly from the supplier.
Default emission factor source: US EPA EEIO.

Category 2: Capital goods

Excluded

Excluded from the general methodology because the materiality of this category varies considerably for eachorganisation. Also, there is the possibility of high year-on-year variability of emissions in this category due toirregular capital expenses.
Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.

Category 3: Fuel- andenergy-related activities(not incl. in Scope 1 or 2)

Included

Emission sources include:
Upstream emissions of purchased fuels
Upstream emissions of purchased electricity
Transmission and distribution losses
The sources of activity data are fuel and electricity consumption collected as part of Scopes 1 and 2.
Emission factor source: BEIS/Defra.

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Inventory

Description

Included

Emissions in this category relate to the shipping of goods, such as event infrastructure items, from suppliersto the organisation’s premises. Calculation methods use tonne-kilometre (tkm) or the spend data associatedwith products shipped by third-party carriers.

Scope 3 Emissions
Category 4: Upstream
transportation and distribution

Information is obtained from third-party carriers or procurement records and is further differentiated bytransportation mode.
Default emission factor source: BEIS/Defra.
Other emission factor sources:
US EPA EEIO (spend-based) or carrier-specific carbon information (kgCO2e or emission factor).
Category 5: Waste generated
in operations

Included

Includes emissions from waste generated from operations controlled by the organisation (e.g. training grounds,
offices and stadiums). The information collected includes the amount and type of waste and the waste
treatment type, if known.
Emission factor source: BEIS/Defra.

Category 6: Business travel

Included

Emission sources include the travel and hotel stays of football teams, staff, organisation employees andofficials (applicable only to national associations/leagues). Estimates also include spectator travel to games.
Sources of activity data include records from travel agencies and other systems that hold match information(e.g. statistics on ticket sales).
Default emission factor source: BEIS/Defra.

Category 7: Employee commuting

Included

Includes emissions from daily commuting by staff and players to organisation-owned premises. Data sources
include primary commuting data obtained from surveys or averaged national statistics. Data is differentiatedby transport type and measured in distance travelled.
Optionally, this category can also include the emissions associated with equipment use and heating by
employees working from home. This data is based on the hours worked remotely by each employee.
Default emission factor source: BEIS/Defra.

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Contents

Inventory

Description

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in
the football industry.

Scope 3 Emissions
Category 8: Upstream
leased assets

Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.
Category 9: Downstream
transportation and distribution

Included

Emissions in this category relate to the post-event shipping of goods, such as event infrastructure items,
from the organisation’s facilities back to warehouses. Calculation methods use tonne-kilometre (tkm) or the
spend data associated with products shipped by third-party carriers. Information is further differentiated bytransportation mode.
Activity data source: shipping information or procurement records provided by third-party carriers.
Other emission factor sources: US EPA EEIO (spend-based) or carrier-specific carbon information (kgCO2e or
specific emission factor).

Category 10: Processing ofsold products

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in
the football industry.
Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.

Category 11: Use of sold products

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in
the football industry.
Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.

Category 12: End-of-life
treatment of sold products

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in
the football industry.
Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.

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Contents

Inventory

Description

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in the
football industry.

Scope 3 Emissions
Category 13: Downstream
leased assets

Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.
Category 14: Franchises

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in the
football industry.
Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.

Category 15: Investments

Excluded

Not material, based on the observation that this category is linked to operations that are less significant in the
football industry.
Materiality screening guidelines are presented at the end of the document should organisations wish to
estimate these emissions.

Alternative Carbon Accounting Method for Events
Category: Other

Included

An optional category to account for emissions related to events; only applicable if information is not captured
in one of the standard carbon categories described above. The sources of emissions in this category include:
Event energy use
Event hotel stays
Travelling to and from events by teams, employees and spectators
Waste generated at the event premises
Event logistics

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GHG FOOTBALL INVENTORYSCOPE 1: FUGITIVE EMISSIONSDefinition
Definition in a football context
Fugitive emissions result from intentional or unintentional releases, e.g. equipment leaks or hydrofluorocarbon (HFC) emissions during the use of refrigeration and air conditioning
equipment. The most common sources of fugitive emissions are refrigerators, freezers, air conditioners, vending machines, ice makers and water coolers.
This category is likely to be more applicable to football clubs than associations or leagues, as clubs tend to have more facilities (e.g. training grounds, stadiums, etc.).
GHG Protocol definition
Fugitive emissions result from intentional or unintentional releases, e.g. equipment leaks from joints, seals, packing and gaskets; methane emissions from coal mines and venting;hydrofluorocarbon (HFC) emissions during the use of refrigeration and air conditioning equipment; and methane leakages from gas transport.
Materiality of the category to the organisation
Low
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual consumption data of the refrigerant leakage is tracked and no data gaps are found.
Medium: When the actual consumption data is partially available and projections are used to fill data gaps.
Low: When no actual data is available and an estimate is based on the previous year’s data or averaged public information.
Summary of calculation
Amount of refrigerant used per refrigerant type (kg) x emission factor per refrigerant type (kgCO2e/kg)

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Activity data information
Activity data source information

Activity data includes totalling the amount (kg) of refrigerants used in equipment on the organisation’s premises. Data is obtained fromfacility managers and classified into different refrigerant types.
The most common refrigerant types include:
HFC–134
R–404aR–407cR–410aFrequency of collection

TBD by each organisation (e.g. monthly/quarterly/annually).

Data ownership and validation process

TBD by each organisation (for an example of documentation, see the document structure section).

Emission factor source information
Geography

GlobalSource

BEIS/Defra

Emission factor types

Fugitive Gas - HFC–134
Fugitive Gas - R–404a
Fugitive Gas - R-407c
Fugitive Gas - R-410a
Unit of measurement: kgCO2e/kg.
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

n/a

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SCOPE 1: MOBILE EMISSIONSDefinition
Definition in a football context
Mobile emissions include emissions from owned cars and coaches operated by the organisation.
GHG Protocol definition
Combustion of fuels in owned transportation devices such as automobiles, trucks, buses, trains, airplanes, boats, ships, barges, vessels, etc. – GHG Protocol
Materiality of the category to the organisation
Low
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual fuel consumption in litres (preferred option) or distance in km is available.
Medium: When the fuel consumption in litres or distance in km is partially available and projections are used to fill data gaps.
Low: When no actual data is available and an estimate is based on the previous year’s data or averaged public information.
Summary of calculation
Fuel-based calculation (for vehicles other than an owned or controlled team bus): amount of fuel used (litres) x emission factor (kgCO2e/kWh)Distance-based calculation (for vehicles other than an owned or controlled team bus): distance travelled per vehicle type (km) x vehicle type emission factor (kgCO2e/km)
Distance-based calculation (for owned or controlled team bus): capacity of the bus x 0.5 (actual capacity estimate) x distance travelled (pkm) x emission factor (kgCO2e/pkm)

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Activity data information
Activity data source information

Activity data is collected from internal records used to log vehicle use over time. It includes consumption of fuel in vehicles owned/
controlled by the organisation or distance travelled (km or miles and passenger km*).
Fuel and vehicle types:
Diesel cars
Petrol cars
Hybrid cars
Electric cars
Biofuel (e.g. biodiesel)
Team buses - assumes 50% or 25 seats capacity utilisation and the activity data is measured in passenger km (25 seats x pkm travelled).
*A passenger-kilometre is a unit of measurement describing the passenger carrying performance of a means of transport such as acar, coach, train, boat, aircraft or any transport vehicle that carries passengers. Two people travelling five kilometres on board a vehicle
generate ten passenger-kilometres, i.e. transport kilometres multiplied by the number of passengers.

Frequency of collection

TBD by each organisation (e.g. monthly/quarterly/annually).

Data ownership and validation process

TBD by each organisation (for a documentation example see the document structure section).

Emission factor source information
Geography

GlobalSource

BEIS/Defra

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Emission factor source information
Emission factor types

Cars – distance-based emission factor for each fuel (average car type)
Cars – fuel-based emission factor used in cars
Team bus – coach-type emission factor
Unit of measurement: kgCO2e/pkm; kgCO2e/km; kgCO2e/kWh;
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

n/aExplanation of GHG accounting treatment
The scope of activities in this category includes leased or gifted vehicles where they are used solely by the reporting organisation. It is considered that the organisation has sufficient
control over these vehicles for them to be accounted under Scope 1.

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SCOPE 1: STATIONARY EMISSIONSDefinition
Definition in a football context
Stationary emissions occur from burning fuels, such as natural gas or diesel, in owned or controlled equipment at the organisation’s site. Examples of equipment include boilers,heaters, generators and lawn mowers. Transport vehicles are excluded because they are accounted for under mobile emissions.
GHG Protocol definition
Direct greenhouse gas emissions occur from sources that are owned or controlled by the company, for example, emissions from the combustion of fuels in stationary equipment
such as boilers, furnaces, burners, turbines, heaters, incinerators, engines, flares, etc. Direct CO2 emissions from the combustion of biomass shall not be included in Scope 1 but
reported separately. – GHG Protocol
Materiality of the category to the organisation
Low. For football clubs owning venues, this category is usually relevant but of low materiality. For national associations without venues, this category can apply to offices whereboilers or generators might be used. However, this is not common.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual fuel consumption in litres is available.
Medium: When the fuel consumption in litres is partially available and projections are used to fill data gaps.
Low: When no actual data is available and an estimate is based on the previous year’s data or averaged public information.

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Summary of calculation
General calculation (for most fuels): quantity of fuel consumed on site (litre) x conversion factor (litre to kWh) x emission factor (kgCO2e/ kWh - gross calorific value)
For natural gas and coal: quantity of fuel consumed on site (kWh) x emission factor (kgCO2e/kWh - gross calorific value)
For wood pellets: quantity of wood consumed on site (kg) x conversion factor (kg to kWh) x emission factor (kgCO2e/ kWh - gross calorific value)
Activity data information
Activity data source information

If the following fuels are combusted on the organisation’s premises they are a source of stationary emissions:
Natural gas
Heating oil
LPG
Diesel for generators
Diesel for on-site vehicles (lawn mowers)
Petrol for on-site vehicles (lawn mowers)
Coal
Biofuel for onsite vehicles
Wood pellets
Other

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Activity data information
Frequency of collection

TBD by each organisation (e.g. monthly/quarterly/annually).

Data ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

Units of measurement and conversions

Litres to be converted to kWh for natural gas, coal and wood pellets using standard conversion factors (m3 or ft3 to kWh).

Emission factor source information
Geography

GlobalSource

BEIS/Defra
Unit of measurement: kgCO2e/litre, kgCO2e/kWh - gross calorific value
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

N/A

Explanation of GHG accounting treatment
Note 1: Emissions from the on-site generation of renewable electricity, heating or steam should be accounted under Scope 1 (GHG Protocol Guidance). If football organisations use
renewable sources for on-site electricity generation, then emissions are zero. However, it is recommended that organisations track generated renewable energy in kWh for energy
reporting purposes.
Note 2: Consider including ‘in scope’ emissions (CH4 and N2O) from the combustion of biomass in the Scope 1 inventory (to be reported separately). The combustion of biomass
results in net additions of CH4 and N2O to the atmosphere, and therefore emissions of these two greenhouse gases should be expressed in CO2e and accounted for in Scope 1.
Note 3: In order to develop inventories that provide an accurate and complete picture of their GHG emissions both from their direct operations as well as those along the value chain,
the Greenhouse Gas Protocol provides a detail explanation on sequestered carbon from biogenic source. See appendix B of the Greenhouse Gas Protocol.

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SCOPE 2: INDIRECT GHG EMISSIONSDefinition
Scope 2 emissions relate to the generation of acquired and consumed electricity, steam, heat or cooling (collectively referred to as ‘electricity’). These emissions are
termed ‘Scope 2’ and are considered an indirect emissions source (along with Scope 3), because the emissions are a consequence of the activities of the reporting organisation,
but actually occur at sources owned or controlled by another organisation (here, they are owned or controlled by an electricity generator or utility company). For on-site generationthat is owned by the organisation, the emissions (if any) from the system are direct Scope 1 emissions.
Location- versus market-based accounting
Organisations report Scope 2 emissions using both location-based and market-based methods. The results of the different methods reflect the different risks and opportunities
associated with emissions from electricity use and can provide information on a range of decisions and levers in order to reduce emissions. Organisations choose which method’s
results to use for goal setting and other benchmarks.
A location-based method reflects the average emissions intensity of grids on which energy consumption occurs (using mostly grid-average emission factor data).
A market-based method reflects emissions from electricity that organisations have purposefully chosen (or their lack of choice). It derives emission factors from contractual
instruments, which include any type of contract between two parties for the sale and purchase of energy bundled with attributes about the energy generation, or for unbundled
attribute claims*. If an organisation does not have contractual information, other default emission factors are used to represent the untracked or unclaimed energy and emissions(termed the residual mix).
* To learn more about market- and location-based accounting approaches, and bundled and unbundled REC claims, please see Appendix 8.1.
– derived from GHG Protocol
Materiality of the category to the organisation
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Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual energy consumption in kWh is available.
Medium: When the energy consumption in kWh is partially available and projections are used to fill data gaps.
Low: When no actual data is available and an estimate is based on the previous year’s data or averaged public information.
Summary of calculation
Location-based: purchased electricity use (kWh) x country-specific or global-average electricity emission factor (kgCO2e/kWh)
Note: Under location-based accounting methodology, all acquired energy, irrespective of whether it is renewable or not, should be multiplied by the country-specific or global-average
electricity emission factor.
Market-based: purchased energy use (kWh) x electricity emission factor (kgCO2e/kWh)* - REC savings*** The emission factor applied depends on the availability of sources in the order listed below:
1. Supplier-specific electricity emission factor (available from energy bills issued by utility service providers).
2. Residual mix factor (available for some countries and can be taken from specific factor sets, see section on emission factor sources).
3. Location-based/grid factor (country specific or, if unavailable, a global-average electricity emission factor as stated by EPA or IEA).
** Savings from renewable energy certificates (RECs), if purchased, would ideally be calculated using a location-based emission factor: quantity of RECs purchased and retired (kWh) x
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Activity data information
Activity data source information

Consumption information in kWh is usually available from energy bills.
The source of an organisation’s Scope 2 emissions relates to the following energy types (all measured in kWh unless noted otherwise):
Purchased non-renewable energy use*
Purchased renewable energy use* Non-renewable energy consumption is further split into:
Electricity used on site
Heat used on site
Steam used on site
Electricity used in electric vehicles (measured in distance travelled)
REC savings: Unbundled Renewable Electricity Certificates (RECs) can be purchased and retired by organisations and are usually tracked
in kWh. The energy amount associated with the certificate is typically specified by the supplier. Purchased and retired means the REC has
been used and can no longer be sold on to another party.
Unbundled RECs: means the non-physical REC has been separated from the physical electricity. Under this system, a solar or wind farmis allowed to sell its power to the grid and also separately sell credits against that power to companies and other organisations.

Data ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

Units of measurement and conversions

Litres to be converted to kWh for natural gas, coal and wood pellets using standard conversion factors (m3 or ft3 to kWh).

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Emission factor source information
Geography

GlobalSourceLocation-based reporting;Default source: IEA (international electricity factors)
Other sources: BEIS/Defra (UK electricity factor and global factors for heat & steam)Market-based reporting:
Supplier-specific emission factors (to be obtained from contracted utility service providers)
RE-DISS AIB European Residual Mixes (for residual mix reporting)
Unit of measurement: kgCO2e/kWh.
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

Supplier-specific electricity emission factors are prioritised over residual mix and average grid factors for market-based reporting.

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SCOPE 3 CATEGORY 1: GOODS AND SERVICES
Category definition
Definition in a football context
Emissions from purchased goods and services are related to emissions from the production of the acquired goods or services during the reporting year (whether purchased or
gifted by sponsors). Examples of purchased products are apparel, merchandising, food and beverages (to be re-sold during the events) or IT expenses.
GHG Protocol definition
This category includes all upstream (i.e. cradle-to-gate) emissions from the production of products purchased or acquired by the reporting company in the reporting year.
Products include both goods (tangible products) and services (intangible products). – GHG Protocol
Materiality of the category to the organisation
We can assume that this category represents a material part of the overall value chain emissions of almost all clubs and associations/leagues.
Level of influence to drive reduction
Medium to high. Organisations can select products and raw materials with a lower carbon footprint or engage suppliers to incorporate their emission reduction goals in longer-term
procurement contracts.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When accurate supplier-specific information is provided for the upstream element of purchased products (e.g. emissions associated with the production ofpurchased units).
Medium: When supplier-specific information is partially available and projections are used to fill data gaps.
Low: When no supplier-specific data is available and an estimation is based on spend, the previous year’s data or averaged public information.

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Summary of calculation
Amount of purchased goods by type (local currency unit) x local currency unit to USD conversion rate x product-specific spend emission factor* (kgCO2e/$)* The calculation can also include material-specific emission factors based on the weight purchased (kgCO2e/kg) or more simplistic emission factors per unit of product purchased(kgCO2e/unit purchased).
Activity data information
Activity data source information

Expenditure data
Spend data on different types of purchased goods is collected in the local currency from the procurement team throughout the year.
It is used as the default activity data for the calculation of emissions if more accurate supplier-specific data cannot be obtained.
Raw material weight or purchased unit data
Sometimes suppliers can provide specific emission factors based on the type and weight of products purchased. In this case, the reportingorganisation can collect activity data in weight. It may be possible to further divide the weight of products purchased into different raw
material types.
Some suppliers may also be able to provide emissions calculated on the basis of the units sold. The organisation is thus advised to also
record the number of units acquired.
This method is applicable to goods purchased and goods received as gifts.
Categorisation of purchased goods
All acquired goods, irrespective of the activity data type used, are allocated to the following high-level item categories:
Essential categories to be reported:
1. Apparel – clothing, categorised as Merchandising or Team Equipment.
2. Catering* – includes food and beverages purchased by caterers to be later re-sold during the organised event. This can be further
categorised into soft drinks, alcoholic drinks, snacks, hot food, etc.

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Activity data information
Activity data source information

3. Concessions* – includes different types of food and beverages purchased to be re-sold at concession stands during the organised event.
This can be further categorised into soft drinks, alcoholic drinks, snacks, hot food, etc.
* If food and beverage purchases for catering and concessions are not tracked separately, they can be recorded in a single category.
Recommended categories to be included:
1. IT expenses – example purchases include laptops for employees, data services for apps, paper or electronic tickets, etc.
2. Office-related purchases (e.g. stationery)
3.Medical items (more relevant for football clubs)
Optional categories to be included:
1.Other items – any other additional expense categories.
Some examples include event-related expenditure such as: signage, temporary infrastructures, accreditation materials, tickets.
Other non-event-related purchases include pitch maintenance products (fertilizers, etc.).

Frequency of collection

TBD by each organisation (e.g. monthly/quarterly/annually).

Data ownership and validation process

TBD by each organisation (for documentation example, see the document structure section).

Units of measurement and conversions

Currency conversions:
The primary activity data measurement unit is the organisation’s local currency used for financial reporting. Purchases should be converted
to USD for emissions accounting purposes. It is recommended that the conversion rate used by the organisation’s accounting department
should be used.
Weight conversions:Standard conversion factors apply for different weight units (e.g. kg and tonnes).

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Emission factor source information
Geography

GlobalSourceUS EPA EEIO;
Unit of measurement: kgCO2e/kg; kgCO2e/unit of item purchased; kgCO2e/$.
The selection of the recommended emission factors is described in Appendix 8.3.
If suppliers provide specific emission factors based on the amount of products purchased in kgs or units, then the organisation cancollect activity data in corresponding units for a more accurate accounting of emissions. A combination of different emission accounting
methods is acceptable.
If the organisation identifies average emission factors for raw materials, it is advisable to follow a simplified, pragmatic approach whenallocating emissions to purchased products.
For example, if purchased t-shirts are made from polyester and cotton, then treating the whole item as either polyester or cotton is
acceptable. This will help avoid additional complexity and the application of multiple emission factors for each material type.

Process for EF overwriting

n/a

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SCOPE 3 CATEGORY 3: FUEL- AND OTHER ENERGY-RELATED EMISSIONS
Category definition
This category includes emissions related to the production of fuels and energy purchased and consumed by the reporting organisation in the reporting year that are not included in
Scope 1 or Scope 2.
Sub-categories:
Upstream emissions of purchased fuels
Upstream emissions of purchased electricity, heat and steam
Transmission and distribution losses– GHG Protocol
Materiality of the category to the organisation
Low
Level of influence to drive reduction
Low. Organisations cannot easily influence the production phase activities of purchased fuels or electricity.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the fuel and electricity consumption data used for Scope 1 and Scope 2 reporting is based on actual figures.
Medium: When the fuel and electricity consumption data used for Scope 1 and Scope 2 reporting is based on a combination of actual and estimated figures.
Low: When the fuel and electricity consumption data used for Scope 1 and Scope 2 reporting is based on many estimates and assumptions.

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Summary of calculation
Upstream emissions of purchased fuels: quantity of fuel consumed on site (litre) x upstream emission factor (kgCO2e/litre) or amount of fuel used (converted to kWh) x upstream
fuel emission factor (kgCO2e/kWh - gross calorific value) – to be used when emission factor in kgCO2e/litre is not available
Upstream emissions of purchased electricity: purchased electricity use (kWh) x electricity upstream emission factor (kgCO2e/kWh)
Transmission and distribution (T&D) losses: purchased electricity use (kWh) x transmission and distribution loss emission factor (kgCO2e/kWh)
Activity data information
Activity data source information

Activity data is composed of operational fuel and electricity consumption data, which is already captured as part of the Scope 1
and 2 calculation.

Frequency of collection

AnnualData ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

Emission factor source information
Geography

Global/country level.

Source

BEIS/Defra
Unit of measurement: kgCO2e/kWh.
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

n/a

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SCOPE 3 CATEGORY 4 AND 9: TRANSPORT AND DISTRIBUTION (UPSTREAM AND DOWNSTREAM)
Category definition
Definition in a football context
Upstream emissions refer to emissions from the transportation of goods to the organisation’s facilities. The transportation of all non-event goods throughout the year is included in thiscategory. It includes transportation of event-related goods before the event commences (e.g. the delivery of temporary infrastructure and signage to stadiums prior to football matches).
Downstream emissions refer to emissions occurring during the transportation of goods from the organisation’s facilities back to warehouses or other locations after the event has
finished. This includes, for example, the transportation of temporary infrastructures and signage from the stadium after the football match.
Organisations should collect tonne-kilometre information for its transported products, including specification of the transportation mode used (e.g. air, road, sea).
These categories can be reported together or separately.
Please refer to the section entitled ‘Compliance with International Standards’ for more information on how the boundary of events organised at facilities differs based on theoperational control.
GHG Protocol definition
Upstream emissions include: Transportation and distribution of products purchased in the reporting year, between a company’s tier one suppliers and its own operations in vehicles
not owned or operated by the reporting company (including multi-modal shipping).
Third-party transportation and distribution services purchased by the reporting company in the reporting year (either directly or through an intermediary), including inbound logistics,
outbound logistics (e.g. of sold products), and third-party transportation and distribution between a company’s own facilities.
Downstream emissions include: This category includes emissions that occur in the reporting year from transportation and distribution of sold products in vehicles and facilities not
owned or controlled by the reporting company.
Emissions may arise from the following transportation and distribution activities throughout the value chain:
Air transport
Rail transport
Road transport
Marine transport
Storage of purchased products in warehouses, distribution centres and retail facilities.

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Materiality of the category to the organisation
Medium to high. Under the guidelines and boundaries of this methodology, both football clubs and national associations/leagues are expected to incur a significant amount ofemissions in this category. Football clubs may experience higher emissions from non-event logistics because they have significant facilities requiring equipment and other goods tobe delivered throughout the year. National associations/leagues are expected to incur greater emissions from event logistics as they have to account for every game played as partof their competitions unlike clubs which are only expected to account for the logistics emissions associated with their home games.
Level of influence to drive reduction
Medium. Selecting suppliers closer to the venue can reduce travel distance. Alternatively, organisations can work directly with their suppliers (carriers) to enhance routes, ensure
optimised truck loads and employ fuel efficient vehicles.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual transportation activity data, including transportation mode or vehicle type and accurate distance, is received with supplier-specific information.
Medium: When the transportation activity data is partially available (e.g. only for one transportation mode used but not others) and projections or estimates are used to fill data gaps.
Low: When no actual transportation data is available and an estimate is based either on the spend, the previous year’s data or averaged public information.
Summary of calculation
Distance-based method (TKM)
mass of goods purchased (tonnes) x distance travelled in transport leg (km) x emission factor of transportation mode and vehicle type (kgCO2e/tkm)
Spend-based method
amount spent on transportation service (€) x EUR/USD conversion rate* x EEIO spend emission factor related to the transportation mode used (kgCO2e/$)* consider applying the same currency conversion factor used for financial reporting.

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Activity data information
Activity data source information

Logistics data is provided by the supplier (logistics company). If not available, expenditure data on the transportation of goods isused instead.
Activity data includes the transported weight of the organisation’s products and distance travelled (tkm*) for each shipment to andfrom UEFA facilities (upstream and downstream). Shipment data is further categorised by transportation mode and vehicle type.
The transportation modes are:
Road
Sea
Rail
Air
Organisations should consider obtaining further details about the transportation mode, such as what vehicle type was used for roadtransport (e.g. heavy goods vehicle running on diesel).
*tkm – represents the transport of one tonne of goods by a given transport mode over a distance of one kilometre (tonne x kilometreof each trip).

Frequency of collection

AnnualData ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

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Emission factor source information
Geography

GlobalSource

BEIS/Defra; US EPA EEIO.
Unit of measurement: kgCO2e/tkm or kgCO2e/$.
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

When available and with sufficient justification, the kgCO2e calculated by the carrier or the specific emission factor shallbe applied to overwrite any emissions calculated on the basis of default average emission factors in tkm.

Identified areas for improvement in data accuracy, completeness and measurement
Consider expanding the scope to include emissions from storage activities (e.g. warehousing). Some suppliers can allocate a share of a warehouse’s Scope 1 and 2 emissions to yourorganisation based on the floor space used and the duration of product storage. Alternatively, emissions can be accounted for based on the spend for warehousing using US EPA EEIO
emission factors.

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SCOPE 3 CATEGORY 5: WASTE GENERATED IN OPERATIONS
Category definition
Definition in a football context
Waste generated in operations is associated with emissions from the disposal of waste collected in stadiums during events or at training grounds or other facilities. Examples ofwaste are food, plastic cups, glass and packaging materials.
In the case of events such as football matches, the emissions under this category are accounted for by the organisation hosting the game. Football associations and leagues maycollect this information from the home team.
GHG Protocol definition
This category includes emissions from third-party disposal and treatment of waste generated in the reporting company’s owned or controlled operations in the reporting year.
This category includes emissions from disposal of both solid waste and wastewater. – GHG Protocol
Materiality of the category to the organisation
MediumLevel of influence to drive reduction
High. Organisations can reduce waste in operations by increasing the use of recycled materials.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual waste data (in kg or supplier calculated kgCO2e) is collected.
Medium: When the collected waste data is incomplete and projections are used to fill data gaps.
Low: When no actual waste data is collected and an estimate is based on the previous year’s data or averaged public information.

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Summary of calculation
Generated waste per waste type and waste destination/disposal method (kg) x emission factor of the waste type with relevant disposal method (kgCO2e/kg) + tonne kilometre (tkm)of transported waste x transport type emission factor (kgCO2e/tkm)** The waste management company may provide previously calculated transportation emissions.
Activity data information
Activity data source information

Information on generated waste (kg) is obtained from waste management service companies which track data on the waste collected.
It is recommended that waste should be separated into different types when possible (see below for more details).
Activity data includes waste generated at an organisation’s premises (e.g. training ground, office, stadium on match day). The different
types of waste for reporting and categorising waste treatment are:Waste for recycling:
Glass
Metal (e.g. aluminium)
Plastic (e.g. PET, PPET)
Paper and cardboard
TimberOrganic waste
Cooking oil (legislated)
ICT and electronics
Construction/building materials

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Activity data information
Activity data source information

Waste for incineration/combustion or landfill (if an option)
General/unsorted waste
Medical waste
In addition, emissions related to the transportation of collected waste should be obtained from the waste management company.
This information can be provided as either kgCO2e or tkm, which can then be converted into kgCO2e using the approach defined for
Scope 3 Categories 4 and 9.
If actual activity data is not available, data is estimated using assumptions (e.g. a 10l rubbish bag is assumed to be 10kg general waste).

Frequency of collection

AnnualData ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

Emission factor source information
Geography

GlobalSource

BEIS/Defra; waste management company specific factors
Multiple emission factors are used for each waste and treatment type.
Unit of measurement: kgCO2e/kg.
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

n/a

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SCOPE 3 CATEGORY 6: BUSINESS TRAVEL
Category definition
Definition in a football context
Business travel in the context of football covers emissions associated with the travel and hotel stays of the following event participants:
Teams
Officials: referees and other officials (only applicable to leagues and football confederations)
Employees of the organisation
VIP guests
Accredited individuals whose travel is not accounted for on invoices for delivered services
 otel stays: can be included when data is available and hotel stays can be linked to the event. However, hotel stays are excluded from the detailed calculation methodology.
H
Some general guidance can be found in the appendix.
For spectators (ticket holders), travel data is considered but reported separately (see Chapter 6: Materiality screening guidance). Regarding spectators’ hotel stays, data is extremely
difficult to obtain, therefore considered optional.
GHG Protocol definition
This category includes emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses
and passenger cars.
Emissions from business travel may arise from:
Air travel
Rail travel
Bus travel
Automobile travel (e.g. business travel in rental cars or employee-owned vehicles other than employee commuting to and from work)
Other modes of travel (e.g. taxi, ferry)
Companies may optionally include emissions from business travellers staying in hotels.
– GHG Protocol

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Materiality of the category to the organisation
High. Expected to be highly material due to the many participants included in the scope of the travel data and the different transport modes considered.
Level of influence to drive reduction
Medium. Organisations can choose more efficient road vehicles for business travel or promote the use of more sustainable hotels. However, while an organisation can reduce thetravel emissions associated with its own staff/team relatively easily, it has less influence over spectators’ travelling choices. Also, national associations and leagues are less likely tohave influence over the business travel habits of clubs.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the travel and hotel stay data, excluding spectators, is calculated using actual activity data (e.g. distance travelled per transport mode and vehicle type used).
Medium: When the actual travel data is not always available and estimates or projections are used instead.
Low: When no actual travel data is collected and an estimation is based on previous business trips or averaged public information.
Summary of calculation
Distance travelled per vehicle type and transport mode (km) x emission factor* (kgCO2e/km) +number of nights stayed at the hotel (nights) x country emission factor (kgCO2e/room/night)*All flight emission factors use the concept of radiative forcing to take into consideration flying at high altitudes.

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Activity data information
Activity data source information

Travel – all participants excluding spectators
Business travel data for participants is measured in distance (kilometre or passenger kilometre) as reported by the travel agency andclassified by the following modes of transport:
 ir travel: short (up to 785 pkm), medium (785-3,700 pkm) and long haul (over 3,700 pkm) further divided by flight classA(economy or business)
Train (pkm)
Car (km)Motorbike (km)Electric vehicle* (km)
 oach: this mode of transport only applies to teams and relates to coaches not owned or controlled by clubs. It assumes 50% orC
25 seat capacity utilisation. The activity is measured in passenger km (25 seats x pkm travelled).
* If the organisation has not conducted a travel survey in the past, then the proportion of individuals using electric vehicles can be
estimated using the average proportion of electric cars in a given country (see Appendix 8.4).
Travel data – spectators
The modes of transport used by home spectators to get to games can be calculated based on primary data if a spectator survey has
been conducted. Alternatively, organisations can use publicly-available secondary data.
Estimates of the number of away spectators travelling to and from matches can be obtained from the national security team of thecountry hosting the event. The distance between the away team’s city and the event location is used to calculate the data.
Transport modes considered:
Taxi
Bus
Rail
Hotel stays
The hotel stay data for teams and staff consists of the number of days spent at hotels and their locations. Location information mustspecify whether the organisation staff were travelling for non-event purposes (i.e. business trip destination not the same as match venue).

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Activity data information
Frequency of collection

AnnualData ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

Emission factor source information
Geography

GlobalSource

BEIS/Defra
Car or motorbike – average emission factor.
Train – average international and domestic rail factors.
Sometimes travel agencies supply emission calculations in kgCO2e. Emissions provided by a travel agency often lacktransparency on the method of calculation and which emission factor was used. If you obtain such data, ensure that flightemissions have been calculated using the radiative forcing emission factor. If the agency cannot provide a calculation
breakdown, it is recommended that emissions should be recalculated using the above methodology.
Unit of measurement: kgCO2e/mile, kgCO2e/pkm, kgCO2e/night.
The selection of the recommended emission factors is described in Appendix 8.3.

Process for EF overwriting

n/a

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SCOPE 3 CATEGORY 7: EMPLOYEE COMMUTING
Category definition
Definition in a football context
This category includes emissions by employees travelling between their homes and work places, excluding events, e.g. staff travelling to the office or teams travelling to training.
Emissions from employee commuting may arise from:
Automobile travel
Bus travel
Rail travel
Air travel
Other modes of transportation (e.g. subway, cycling, walking)
Organisations may include emissions from teleworking (i.e. employees working remotely) in this category.
Emissions from employees or teams travelling to football matches are covered by Scope 3 Category 6: Business travel.
GHG Protocol definition
This category includes emissions from the transportation of employees between their homes and their worksites.
Emissions from employee commuting may arise from:
Automobile travel
Bus travel
Rail travel
Air travel
Other modes of transportation (e.g. subway, bicycling, walking)Companies may include emissions from teleworking (i.e. employees working remotely) in this category. A reporting company’s Scope 3 emissions from employee commuting include
the Scope 1 and Scope 2 emissions of employees and third-party transportation providers.
– GHG Protocol

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Materiality of the category to the organisation
Low. Organisations are expected to incur insignificant emissions in this category when compared to other Scope 3 categories.
Level of influence to drive reduction
High. Organisations can reduce emissions by setting up an employee rideshare programme or creating incentive schemes for low carbon alternatives such as bicycles orelectric vehicles.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the actual employee commuting data is available (distance, numbers of days travelled and transport mode used).
Medium: When the actual employee commuting data is partially available and projections or estimations are used.
Low: When no actual employee commuting data is available and an estimate is based on the previous year’s data or averaged public information.
Summary of calculation
Commuting: full-time employees working in the office x average distance travelled each day (for a return journey) x number of days travelled per year x % of employees using a
specific transport mode x average emission factor for transport mode used (kgCO2e/km)
Working from home: hours worked by each employee during the year x full-time employees x office equipment use or heating emission factor (kgCO2e/FTE working hours)

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Activity data information
Activity data source information

Employee commuting information is obtained from surveys of the commuting habits of full-time employees. Part-time employees are
excluded. If primary data through surveys is not available, then the findings of secondary research are used to estimate distance travelled
and transportation mode used.
Modes of transportation considered*:
Walk/bike/electric scooter
Public transport: bus, metro, tram, train
Motorbikes or scooters (non-electric)Car> Shared car (how many occupants) / Driver only – measured in pkm> Petrol/diesel/hybrid/electric – specification* Refer to Appendix 8.7 to find out what percentage of all commuting each transportation mode is responsible for across EU member states.
Estimates of the emissions of employees working from home are based on the average number of full-time employees, their working
hours and the consequent use of office equipment and heating.

Frequency of collection

AnnualData ownership and validation process

TBD by each organisation (for documentation example see the document structure section).

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Emission factor source information
Geography

GlobalSource

BEIS/Defra
Unit of measurement: kgCO2e/km or kgCO2e/pkm, kgCO2e/FTE working hour).
The selection of the recommended emission factors is described in Appendix 8.3.
When necessary, data gaps are filled by extrapolations (e.g. 75% respondents = 150 kgCO2e -> 100% employees ~ 200 kgCO2e).

Process for EF overwriting

n/a

63

5.
Alternative carbon accounting
methods for events

SECTION 5: Alternative carbon accounting methods for events

SECTION 5

Alternative carbon accounting
methods for events
The GHG Protocol is designed for organisational carbon
accounting (with reference the private sector) and issometimes not adapted to football activities that are
mostly event based.
For events, methodology and accounting slightly differs,
therefore some guidance is provided in order to be alignedwith international standard addressing carbon emissions
in events, such as EPA.

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SCOPE 3 CATEGORY: OTHER (EVENT-RELATED EMISSIONS)
Category definition
Definition in a football context
Organisations should only account for emissions from events in this category if they are not allocated to one of the GHG Protocol categories described above.
Emissions in this section arise from activities in events which are organised by football clubs or national associations/leagues. These events are primarily football matches or
tournaments played in stadiums, but could also include other events, such as esport competitions.
Event emissions are associated with travel by event participants and the facilities used for the event. The main sub-categories are:Event travel. This is further split into the different transport modes to and from events used by employees, football teams, guests and spectators.
E vent energy use. This includes the stationary combustion of fuels (diesel, natural gas and other non-renewable fuels) and consumption of electricity at the event facility, such as
the stadium or overlay area (e.g. fan zone or food stalls outside the stadium).
Hotel stays by event guests.
Note: Organisations could additionally include in this category emissions which arise from waste generated during the event or from logistics-related activity.
EPA definition
This category refers to GHG emissions from travel to and from an event or conference, emissions from hotel stays by attendees, and emissions from the event or conference venue.
GHG Protocol identifies events and conferences as a Scope 3 activity that is not specifically included in the list of Scope 3 categories and suggests it should be reported separately
such as in an “other” Scope 3 category.
Materiality of the category to the organisation
It is likely that all emissions incurred by an organisation in this category will be material due to the high number of events held throughout the year and the inclusion of travelby event participants.

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Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When the event activity information is calculated using actual data (e.g. actual distances travelled or energy consumed).
Medium: When the actual event activity data is not always available and estimates or projections are used instead.
Low: When actual event activity data is rarely used and emissions are mainly calculated from estimations using previous event data or averaged public information.
Level of influence to drive reduction
Low to medium. Organisations have more influence over the reduction of emissions from event travel for its own staff than for other participants. Influence over spectators’ travel issignificantly lower. National associations and leagues are likely to have low influence as clubs decide how their teams travel.
Summary of calculation
General accounting approach: activity data (unit) x activity-specific emission factor (kgCO2e/unit of activity)
Note: It is recommended that emissions from this category are reported separately and are not added together with other Scope 3 categories.
Activity data information
Activity data source information

Event travel:
See Scope 3 Category 6: Business travel and consider obtaining information on all participants travelling to and from the event.
Hotel stays by teams and other participants:
See Scope 3 Category 6: Business travel and consider obtaining information on hotel stays by event participants.

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Activity data information
Activity data source information

Event energy use:
Clubs can obtain information on the energy consumed on the premises during the hosted event from meters at the stadium or fromenergy bills. National associations and leagues can obtain energy use information from clubs hosting the event or other organisations
managing the event. Examples of the energy data to be obtained include:
DieselNatural gas
Other non-renewable fuelRenewable fuel (biodiesel)
Purchased electricity (split into renewable and non-renewable)
Renewable energy generated on event premises
National associations and leagues may also be able to obtain a kgCO2e figure calculated for the whole event from clubs or other third
parties managing the event.

Frequency of collection

TBD by each organisation if this category is used.

Data ownership and validation process

TBD by each organisation if this category is used (for documentation example see the document structure section).

Emission factor source information
Geography

GlobalSource

BEIS/Defra; US EPA EEIO

Process for EF overwriting

Event energy use: Supplier-specific electricity emission factor to be prioritised over the residual mix and average grid factors ofmarket-based reporting.

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OUT OF SCOPE (EVENT-RELATED EMISSIONS)
Category definition
Definition in a football context
It is advisable to include emissions in this category, even if they are not under operational control, in order to influence and drive emission reduction efforts.
This category includes emissions from spectators travelling between their homes and the stadium. Emissions caused by spectator travel may arise from:
Air travel
Automobile travel
Bus travel
Rail travel
Other modes of transportation (e.g. subway, cycling, walking).
Emissions from spectators travelling to a football match cannot be captured in the Scope 3 Category 6: Business Travel (or another scope 3 category) as it is not under organisation
control. However, due to the high impact in an event, it is reported separately.
For reporting purposes, it is recommended to report spectators travelling separately.
Materiality of the category to the organisation
It is likely that all the emissions incurred by an organisation in this category will be material due to the many events held throughout the year and the large number of spectators travelling.
Confidence in data completeness and accuracy
Guidance on which confidence level to select:
High: When event activity information is calculated using actual data (e.g. actual distances travelled or energy consumed).
Medium: When actual event activity data is not always available and estimates or projections are used instead.
Low: When actual event activity data is rarely used and emissions are mainly calculated from estimations from previous event data or averaged public information.

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Level of influence to drive reduction
Low to medium. Organisational influence over the travel of spectators is significantly lower than all other categories due to the lack of control. National associations and leagues arelikely to possess a low level of influence because spectator travel is not centralised.
Summary of calculation
General accounting approach: activity data (unit) x activity-specific emission factor (kgCO2e/unit of activity)
Note: It is recommended that emissions from this category are reported separately, if at all, and are not added together with other Scope 3 categories.
Activity data information
Activity data source information

Event travel:
See Scope 3 Category 6: Business travel and consider obtaining information for all participants travelling to and from the event.

Frequency of collection

TBD by each organisation, but if data is collected it should be at event frequency.

Data ownership and validation process

TBD by each organisation if this category is used (for documentation example see the document structure section).

Emission factor source information
Geography

GlobalSource

BEIS/Defra
Unit of measurement: kgCO2e/km or kgCO2e/pkm, kgCO2e/FTE working hour).
The selection of the recommended emission factors is described in Appendix 8.3.
When necessary, data gaps are filled by extrapolations (e.g. 75% respondents = 150 kgCO2e -> 100% employees ~ 200 kgCO2e).

Process for EF overwriting

n/a

70

6.
Materiality screening guidancefor other Scope 3 categories

SECTION 6: Materiality screening guidance for other Scope 3 categories

SECTION 6

Materiality screening guidancefor other Scope 3 categories
The purpose of this section is to offer effective guidanceon activities at a club, association or league that might
give rise to emissions under different reporting categories.
The information below explains other GHG Protocol
categories. These categories are considered optional andare not included in the initial methodology due to either:
their low materiality,
the lack of available data.
Clubs, associations or leagues can decide to include thesecategories in their reporting boundary at any point.
An overall definition of the category is provided alongside
an explanation on how this category applies to football
events and what information you can collect to implement
an initial screening or assessment of the category’s
materiality. These screening results can then be used todetermine whether the category is material enough to
be included in the reporting boundary.

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SCOPE 3 CATEGORY 2: CAPITAL GOODS
Category definition
Definition in a football context
Capital goods are final products that have an extended life and are used by the organisation to manufacture a product; provide a service; or sell, store and deliver merchandise.
In financial accounting, capital goods are treated as fixed assets or as plant, property and equipment (PP&E). Examples of capital goods include purchased buildings, such as training
ground facilities, as well as vehicles and pitch and ground upgrades.
Organisations should follow their own financial accounting procedures to determine whether to account for a purchased product as a capital good in this category or as a purchased
good or service in Category 1. A common categorisation method is to separate operating expenses (OPEX), which fall under Category 1: Goods and services, from capitalised expenses(CAPEX), falling under Category 2: Capital goods. The accounting department can always clarify which expenses were treated as OPEX and which as CAPEX during the year.
For the purposes of accounting for Scope 3 emissions, organisations should not depreciate, discount or amortise the emissions from the production of capital goods over time. Insteadorganisations should account for the total cradle-to-gate emissions of purchased capital goods in the year of acquisition, in the same way the organisation accounts for emissions fromother purchased products in Category 1. If major capital purchases occur only once every few years, Scope 3 emissions from capital goods may fluctuate significantly from year to year.
GHG Protocol definition adapted to the football context
GHG Protocol definition
The capital goods category includes all upstream (i.e. cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reporting company in the reporting year.
Materiality of the category to the organisation
Spend-based method: purchase amount of capital goods (€) x EUR/USD conversion rate x EEIO spend emission factor most closely related to the item bought (kgCO2e/$)Supplier-specific method: Obtain upstream emissions associated with purchased capital goods (kgCO2e) which are measured by the supplier.

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SCOPE 3 CATEGORY 6: SPECTATOR HOTEL STAYS
Category definition
Definition in a football context
Spectator hotel stay emissions are incurred by fans staying at hotels before and/or after football matches. Hotel energy use per day/night is considered when quantifying emissions,which are allocated equally among the different rooms of the hotel. Emission factors are usually expressed in kgCO2e/room/night.
Hotel stay emissions are usually associated with Scope 3 Category 6: Business travel or can be included as part of Scope 3 Category: Other if the Alternative Carbon Accounting Method
for Events is followed (see Chapter 5).

Materiality screening guidance
Number of nights stayed at the hotel per spectator x number of spectators x average hotel stay emission factor for the country (kgCO2e/room/night)
Average hotel stay emission factors for different countries are available from BEIS/Defra. Estimates of the number of nights stayed can be used. An assumption of one room per spectator
can also be applied for simplicity.

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SCOPE 3 CATEGORY 8: UPSTREAM LEASED ASSETS
Category definition
Definition in a football context
Includes emissions from the operation of assets that are leased by the reporting organisation in the reporting year and not already included in the reporting organisation’s Scope 1 or
Scope 2 inventories, e.g. renting a team coach or a stadium for temporary use. In the case of a rented stadium, the organisation should account for all emissions incurred during theuse of the stadium in this category. This category is applicable only to organisations that operate leased assets (i.e. lessees). A reporting organisation’s Scope 3 emissions from upstream
leased assets usually include the Scope 1 and Scope 2 emissions of lessors.
If the reporting organisation leases an asset for only a part of the reporting year, it should account for emissions for the portion of the year that the asset was leased.
GHG Protocol definition adapted to a football context
GHG Protocol definition
Upstream leased assets include emissions from the operation of assets that are leased by the reporting company in the reporting year and not already included in the reporting company’s
Scope 1 or Scope 2 inventories. This category is applicable only to companies that operate leased assets (i.e. lessees).
Materiality screening guidance
Supplier-specific emissions: If feasible, take on a proportionate share of the Scope 1 and 2 emissions (fuel and energy) associated with the leased asset from the owner (lessor,
who may account for such emissions in Scope 3 Category 13). For example, if the leased/rented asset is a stadium, then a lessor could estimate your share of emissions arising fromoperating the stadium based on how long the asset was used.
Energy-based data: If it is not possible to obtain information directly from the lessor, then the fuel and energy consumption may be available from meter readings or estimates byenergy providers.

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SCOPE 3 CATEGORY 10: PROCESSING OF SOLD PRODUCTS
Category definition
Definition in a football context
This category includes emissions from the processing of sold intermediate products by third parties (e.g. manufacturers) subsequent to sale by the reporting organisation. Intermediate
products are products that require further processing, transformation or inclusion in another product before use. This may include merchandise, such as football t-shirts, sold to third
parties for further processing (e.g. adding a crest) before being marketed to the end users.
- GHG Protocol definition adapted to a football context
GHG Protocol definition
This category includes emissions from processing sold intermediate products by third parties (e.g. manufacturers) subsequent to sale by the reporting company. Intermediate products areproducts that require further processing, transformation or inclusion in another product before use, and therefore result in emissions from processing subsequent to sale by the reporting
company and before use by the end consumer.
Materiality screening guidanceCollect Scope 1 and 2 emissions data associated with the further processing of your sold products. A fair share of emissions from the third party which bought the product and is
responsible for further processing should be taken into account. This share of emissions could be calculated by the manufacturer based on expenditure, e.g. by comparing what
proportion of the total manufacturing expenses incurred for the year is represented by products purchased from your organisation.

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SCOPE 3 CATEGORY 11: USE OF SOLD PRODUCTS
Category definition
Definition in a football context
This category includes emissions from the use of goods and services sold by the reporting organisation in the reporting year. Examples include football matches broadcast on television
and a team or league’s digital non-fungible tokens (NFTs). Apparel that requires washing is also included. A reporting organisation’s Scope 3 emissions from use of sold products include
the Scope 1 and Scope 2 emissions of end users. End users include both consumers and business customers that use final products.
Some football clubs report the travel emissions of event participants in this category. This is an alternative way to account for emissions related to spectator travel, although it isrecommended that these should be reported in Scope 3 Category 6: Business travel.
- GHG Protocol definition adapted to a football context
GHG Protocol definition
Category 11 includes the total expected lifetime emissions from all relevant products sold in the reporting year across the company’s product portfolio. This can include products that
directly consume energy (fuel or electricity) during use, such as automobiles. It also includes products which indirectly consume energy during use, such as apparel which requires
energy for washing.
Materiality screening guidance
Information to be obtained and the calculation formula:
Product example 1: matches broadcast on TV
average viewership statistics for the football match (count) x total number of match hours broadcast (count) x average energy consumption (kWh) of TV per hour/day x global average
electricity emission factor (kgCO2e/kWh)
Product example 2: digital non-fungible tokens (NFTs)
average estimated GHG emissions of the NFT over the lifespan x number of NFTs sold77

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SCOPE 3 CATEGORY 12: END-OF-LIFE TREATMENT OF SOLD PRODUCTS
Category definition
Definition in a football context
This category includes emissions from the waste disposal and treatment of products sold by the reporting organisation (in the reporting year) at the end of their life. It includes thetotal expected end-of-life emissions from all products sold in the reporting year, such as merchandise. Digital products such as match broadcasting or non-fungible tokens (NFTs) are
not relevant to this category.
Waste emissions incurred in the stadium during the event (e.g. food waste or plastic cups) or waste incurred at other organisation facilities (e.g. paper) do not relate to this category
and are reported under Scope 3 Category 5: Waste generated in operations.
- GHG Protocol definition adapted to a football context
GHG Protocol definition
Calculating emissions from this category requires assumptions about the end-of-life treatment methods used by consumers. Companies are required to report a description of themethodologies and assumptions used to calculate emissions. The emissions from downstream end-of-life treatment of sold products should follow the calculation methods in Category 5(Waste generated in operations), with the difference that instead of collecting data on total mass of waste generated in operations, companies should collect data on total mass of soldproducts (and packaging) from the point of sale by the reporting company through the end of life after use by consumers.
The major difference between calculating upstream and downstream emissions of waste treatment is likely to be the availability and quality of waste activity data. Whereas the reporting
company is likely to have specific waste type and waste treatment data from its own operations, this information is likely to be more difficult to obtain for sold products. Although thereporting company may know the product’s components, it may not know how the waste-disposal behaviour of consumers and retailers varies across geographic regions.
Materiality screening guidance
Information to be obtained and the calculation formula:
Step 1: Research
Conduct primary research to understand how products are treated after consumption or consult existing research on the consumer disposal patterns of specific products.
Step 2: Formula
Total mass of sold products and packaging (kg) x average waste-treatment-specific emission factors (kgCO2e/kg) based on all waste treatment types (incineration, landfill, etc.)

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SCOPE 3 CATEGORY 13: DOWNSTREAM LEASED ASSETS
Category definition
Definition in a football context
Includes emissions from the operation of assets that are owned by the reporting organisation (acting as lessor) and leased/rented to other entities in the reporting year that are notalready included in Scope 1 or Scope 2. For example, a stadium leased or rented to other parties to host a concert or other event, but where the reporting organisation has no control
over the event logistics and services offered during the event. This category is applicable to lessors (i.e. organisations that receive payments from lessees for the use of their facilities).
If the reporting organisation leases an asset for only part of the reporting year, it should account for emissions from the portion of the year that the asset was leased.
- GHG Protocol definition adapted to a football context
GHG Protocol definition
This category includes emissions from the operation of assets that are owned by the reporting company (acting as lessor) and leased to other entities in the reporting year that are notalready included in Scope 1 or Scope 2. This category is applicable to lessors (i.e. companies that receive payments from lessees).
Materiality screening guidanceCollect operational emissions data (Scope 1 and 2) from the lessee or use actual fuel and energy consumption data from meter readings if this can be accessed directly. Alternatively,
the reporting organisation can use estimates by the energy provider.

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SCOPE 3 CATEGORY 14: FRANCHISES
Category definition
Definition in a football context
This category includes emissions from the operation of franchises not included in Scope 1 or Scope 2. A franchise is a business operating under a licence to sell or distribute anotherorganisation’s goods or services in a certain area. This category is applicable to franchisors (i.e. companies that grant licences to other entities to sell or distribute their goods or services
in return for payments, such as royalties for the use of trademarks and other services). In the context of football, this may include opening football schools/academies as franchises witha local partner in a different country.
Franchisees (i.e. companies that operate franchises and pay fees to a franchisor) should include emissions from operations under their control in this category if they have not included
those emissions in Scope 1 and Scope 2 due to their choice of consolidation approach. For example, this may include emissions from operating a football merchandise shop under afranchise structure.
- GHG Protocol definition adapted to a football context
GHG Protocol definition
Category 14 includes emissions from the operation of franchises not included in Scope 1 or Scope 2. A franchise is a business operating under a licence to sell or distribute anothercompany’s goods or services within a certain location. This category is applicable to franchisors (i.e. companies that grant licences to other entities to sell or distribute its goods orservices in return for payments, such as royalties for the use of trademarks and other services). Franchisors should account for emissions that occur from the operation of franchises(i.e. the Scope 1 and Scope 2 emissions of franchisees) in this category.
Materiality screening guidance
If a franchisor:
Energy-based method: collect site-specific energy and fuel consumption (kWh or litres) x emission factor for the energy type used (kgCO2e/kWh or litre)
Emissions-based method: collect Scope 1 and Scope 2 emissions data in kgCO2e directly from franchisees
If a franchisee:
The same energy-based method as above applies. Obtain actual or estimated energy and fuel use data for the facility operated under the franchise model.

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81

SCOPE 3 CATEGORY 15: INVESTMENTS
Category definition
Definition in a football context
This category includes Scope 3 emissions associated with the reporting organisation’s investments in the reporting year, not already included in Scope 1 or Scope 2. This category isapplicable to organisations that make an investment with the objective of making a profit. Investments are categorised as a downstream Scope 3 category because providing capitalor financing is a service provided by the reporting organisation.
Emissions arise from investments in the following asset classes:
E quity – providing capital to other companies where the reporting organisation has no operational control and only holds a financial interest. This can include investment in stocks
and start-ups.
 orporate debt – investments in corporate bonds or providing capital through commercial loans in order to provide third parties with funds to develop certain projects (e.g. buildingCa football training ground).
P roject finance – long-term financing of projects in the form of equity or debt (e.g. infrastructure investments), but where funds are not strictly tied to a specific activity as in thecorporate debt category.
- GHG Protocol definition adapted to a football context
GHG Protocol definition
This category includes Scope 3 emissions associated with the reporting company’s investments in the reporting year, not already included in Scope 1 or Scope 2. This category is applicable
to investors (i.e. companies that make an investment with the objective of making a profit) and companies that provide financial services. This category also applies to investors thatare not profit driven (e.g. multilateral development banks), and the same calculation methods should be used. Investments are categorised as a downstream Scope 3 category because
providing capital or financing is a service provided by the reporting company.
Materiality screening guidance
Information to be obtained and the calculation formula:
Investment-specific method: Collect Scope 1 and Scope 2 emissions data from the invested company and allocate the emissions based on the investment share or ownership percentage.
Average data method (when invested company data is not available): collect the revenue of the invested company ($) x US EPA sector specific EEIO emission factor (kgCO2e/$revenue) x allocate share of emissions based on the proportion of investment in the invested company** If the investment is related to the project financing, the share should be based on the investor’s proportion of the total project costs (total equity plus debt).

7.
Allocation of
event-related emissions

SECTION 7: Allocation of event-related emissions

SECTION 7

Allocation of event-related emissions

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SOURCES OF EVENT EMISSIONS FOR FOOTBALL CLUBS
Table 1: Accounting for activities for home matches*Type of event

Operational control

GHG emissions accounting treatment guidanceHome match

The organisation has full operational control over the match

Emissions incurred during the event may arise from:
Stadium fuel or/and energy use (Scope 1 & 2)
Waste generation (Scope 3, Category 5)
Event logistics (Scope 3, Categories 4 & 9)
Travel by home and/or away spectators**,
Travel by the team and staff (Scope 3, Category 6)

Table 2: Accounting for activities for away matches*.
Type of event

Operational control

GHG emissions accounting treatment guidance

Away match

The match is not organised by the club and there is nooperational control over the event

Scope 3, Category 6
1. Team and staff travelling to the event
2. Team supporters travelling to the event (away fans, if any)**

Note: there is no concept of double counting in Scope 3 and all spectators (home and away) can be accounted for by both teams involved and the organisations (leagues/associations)
responsible for the event.
** Clubs have two options when setting the reporting boundary for travel emissions:Club perspective: At home matches, only home spectators are taken into account for emissions. At away matches, away spectators’ travel to the match stadium is considered.
Stadium perspective: At home matches, both home and away spectators are taken into account. At away matches, no spectator travel is taken into account as the home club has alreadyconsidered this.
At club level, there is no issue with double counting if the two teams choose a different approach for their carbon reporting boundary. However, when club-level data is used by national
leagues, associations and UEFA to map a wider carbon footprint, decisions will have to be taken on which method to use and how to avoid double counting.

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SOURCES OF EVENT EMISSIONS FOR FOOTBALL LEAGUESTable 4: Accounting for activities at league matches.
Type of event

Operational control

GHG emissions accounting treatment guidance

Any football matchof the league

The organisation might not have operational control overevery event activity, nor the event location, but the footballmatch forms part of its organised competition.

Emissions incurred during the event may arise from:(e.g. Premier League
or Serie A)

E missions related to the energy use at the venue where the match is held (Scope 3,
Category Other) – assumes the league has no operational control over the venue.
Waste generation (Scope 3, Category 5)
Event logistics (Scope 3, Categories 4 & 9)
Travel by all spectators
Travel by teams and staff
Travel by officials (Scope 3, Category 6)

SOURCES OF EVENT EMISSIONS FOR NATIONAL ASSOCIATIONS
Table 5: Accounting for activities for a national team home match.
Type of event

Operational control

GHG emissions accounting treatment guidance

National teamhome match

The organisation has full operational control over the match.

Emissions incurred during the event may arise from:(e.g. European qualifier)Stadium fuel and/or energy use (Scope 1 & 2)
Waste generation (Scope 3, Category 5)
Event logistics (Scope 3, Category 4 & 9)
Travel by home and away spectators
Travel by the team and staff
Travel by the officials (Scope 3, Category 6)

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Table 6: Accounting for activities for a national team away match.
Type of event

Operational control

GHG emissions accounting treatment guidance

National teamaway match

The match is not organised by the national associationand it has no operational control over the event itself.

Scope 3, Category 6(e.g. UEFA European
Football Championshipgroup match)

1. Team and staff travel to the event
2. National team supporters travelling to the event

Table 7: Accounting for activities when a match is played as part of a national association competition.
Type of event

Operational control

GHG emissions accounting treatment guidance

Any football matchthat is part ofthe competition

The organisation might not have operational control overevery event activity, but the football match forms part ofits organised competition.

Emissions incurred during the event may arise from:(e.g. FA Cup or
Copa del Rey)

Stadium fuel and/or energy use (Scope 1 & 2)
Waste generation (Scope 3, Category 5)
Event logistics (Scope 3, Categories 4 & 9)
Travel by all spectators
Travel by teams and staff
Travel by officials (Scope 3, Category 6)

868.
Appendix

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88

SECTION 8

Appendix
8.1 INTERNATIONAL STANDARDS USEDThe UEFA Carbon Accounting Methodology is alignedwith the GHG Protocol for best practice emissions
reporting. Information about the protocol is available
at the following websites:S cope 2 calculation guide (incl. an explanation oflocation- and market-based reporting): https://
ghgprotocol.org/scope_2_guidanceBundled vs unbundled Renewable Electricity Certificates:
https://recs.org/download/?file=RECS-International-Anintroduction-to-different-ways-of-buying-renewableelectricity_FINAL.pdf&file_type=documents
S cope 3 calculation guide: https://ghgprotocol.org/
scope-3-technical-calculation-guidance
 verall Corporate Standard: https://ghgprotocol.org/
O
corporate-standard
S cope 2 location- versus market-based reporting:https://ghgprotocol.org/sites/default/files/2022-12/
Scope2_ExecSum_Final.pdf
In addition, the UEFA Carbon Accounting Methodology
is informed by the EPA Guidance for Emissions
Calculation associated with events. This offers anadditional approach for organisations wishing toaccount for such emissions separately.

 ttps://www.epa.gov/sites/default/hfiles/2018-12/documents/indirectemissions_draft2_12212018_b_508pass_3.pdf
Furthermore, the UEFA Carbon Accounting Methodology
is aligned with the ISO 14064-1 standard, specifying
the principles and requirements at organisation level
for the quantification and reporting of greenhouse gas(GHG) emissions.
https://www.iso.org/standard/66453.html
Finally, the UEFA Carbon Accounting Methodology isaligned with the ISO 14064-1 standard and the Greenhouse
Gas Protocol in the calculation of uncertainties, as per
the ‘GHG Protocol guidance on uncertainty assessmentin GHG inventories and calculating statistical parameter
uncertainty’ document.
 ttps://ghgprotocol.org/sites/default/files/2023-03/hghg-uncertainty.pdf

8.2 GLOBAL WARMING POTENTIAL
DEFINITIONS
Values for two non-carbon dioxide GHGs, methane (CH4)and nitrous oxide (N2O), are presented as CO2 equivalents(CO2e) using the Global Warming Potential (GWP) factorsof the Fourth Assessment Report by the Intergovernmental
Panel on Climate Change (IPCC) (GWP for CH4 = 25, GWP
for N2O = 298).

8.3 EMISSION FACTOR DATABASE
Please refer to the EFCM Emission Factors excel file which
presents recommended emission factors for all the material
categories of GHG emissions outlined in this document.
Organisations are encouraged to use these factors toconvert their activity information into kgCO2e unless moreaccurate, supplier-specific emission factors are available.
Organisations are advised to regularly update the emission
factor sets used in the excel file. There are regular updatesof the values of the specified emission factor sources andthe organisations issuing them (e.g. annually or every
two years). The only exception is the US EPA EEIO factor
set used to account for emissions based on spend data,
which does not change regularly. When new factors are
published, they are usually available to download fromthe issuer’s website.

8.4 ELECTRIC CAR USAGE TRENDS
The report below contains statistics on passenger cars
by fuel type across different European countries. If actual
information on the transport mode used is not available,
then it is recommended that the data of this report
should be considered when estimating event travelfor participants.
ACEA - Vehicles in use, Europe 2023: https://www.acea.
auto/publication/report-vehicles-in-use-europe-2023/(page 14).

SECTION 8: Appendix

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8.5 EMISSIONS BY E-SPORT TEAMS AND
FOOTBALL ACADEMIES

8.8 GLOSSARY

Any emissions associated with a club’s esport teamshould not be accounted for separately. The activitiesof the e-sport team should be associated with all theother carbon categories relevant to the football club(e.g. energy use in Scope 2, travel by the e-sport teamin Scope 3, Category 6).

REFERENCE

TITLE

BEIS

Department for Business, Energy and Industrial Strategy (UK)Defra

Department for Environment, Food and Rural Affairs (UK)

Downstream emissions

Downstream Scope 3 emissions involve an organisation’s customers – or everything
involved in consuming their product/service.

EEIO

Environmentally Extended Input-Output (EEIO) model

EF

Emission Factor

EPA

Environmental Protection Agency

ESG

Environment, Social and Governance

GHG

Greenhouse Gas

Green-eA trusted global leader in clean energy certification. Provides residual mix calculations
for the USA and Canada.

IEA

International Energy Agency

Re-Diss

A project by the Association of Issuing Bodies that provides annual electricity residual mix
data and calculation methodology for use in all European countries for the disclosure ofelectricity of unknown origin.

SBT

Science Based Targets

Upstream emissions

Upstream Scope 3 emissions refer to the suppliers of an organisation – or everything
involved in producing their product/service.

Similarly, emissions from football academies, which
are operated by the clubs themselves and not franchised
to other organisations, should be accounted forunder the categories described in Chapter 4: Detailed
Carbon Accounting Methodology.

8.6 EEIO EMISSION FACTOR
ADJUSTMENTS
Spend-based emission factors in kgCO2e/$ can be adjusted
to account for changes in inflation or the exchange rates
between USD and other currencies. The following sources
can be used to inform the calculation:
 alculation example (page 43): https://www.iaeg.com/
Cbinaries/content/assets/iaeg/pgs-cg-methodology.docx
Inflation data is available at: https://data.oecd.org/price/
inflation-cpi.htm(Aerospace Industry Tool for Calculating Scope 3
Greenhouse Gas Emissions of goods and services andcapital goods: Methodology, page 43, IAEG, 2021)

8.7 EMPLOYEE COMMUTING STATISTICS
Refer to the EFCM spreadsheet (Appendix 8.3) for specificreferences and European average.

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8.9 METHODOLOGY VALIDATION:
STATEMENT OF OPINION
UEFA, throughout the document “UEFA Carbon Accounting
Methodology” vers 5 (date: 07.02.2024) presents aframework for the European football ecosystem to establish
and implement a GHG accounting and reporting system.
It is based on the “Greenhouse Gas Protocol Corporate
Accounting and Reporting Standard, Revised Edition(2004; ‘Corporate Standard’)” and the “EPA guidance on
measuring direct emissions associated with events”. Thismethodology is proposed as a non-binding guidance tonational associations, clubs and leagues to measure andreport GHG emissions.
No data verification and no validation of estimations andemissions factors were carried out as part of this validation.
In the absence of calculated GHG emission inventories, novalidation was carried out to verify the implementation of
the “UEFA Carbon Accounting Methodology”.

Contentsof the SGS statement of opinion on the methodology’s
conformity with the “Greenhouse Gas Protocol
Corporate Accounting and Reporting Standard,
Revised Edition (2004; ‘Corporate Standard’)” andthe “EPA guidance on measuring direct emissions
associated with events” will be the European football
ecosystem and the public.
The “UEFA Carbon Accounting Methodology” refers
to the quantification and reporting of GHG emissionsof different football organisations. It consists of generalrecommendations as well as in-depth guidance. The indepth guidance is provided for:Setting the scope and operational limits
Identifying the GHG emissions sources
Quantifying Scope 1 and Scope 2 GHG emissions
 efining the 15 Scope 3 GHG Protocol categories inDthe context of a football organisation and guidelines
to define:

SGS has planned and performed the current work to obtain
the information, explanations and evidence considerednecessary to validate the methodology used.

– The materiality of each category

Scope of validation– The anticipated level of influence to drive GHG reduction

SGS Société Générale de Surveillance SA was contracted
by UEFA to conduct the evaluation of the “UEFA Carbon
Accounting Methodology” against the “Greenhouse
Gas Protocol Corporate Accounting and ReportingStandard, Revised Edition (2004; ‘Corporate Standard’)”and the “EPA guidance on measuring direct emissions
associated with events”. This methodology is proposed
as guidance to national associations, clubs and leagues tomeasure, report and reduce GHG emissions. Intended users– The level of confidence (high, medium, low) in data
completeness and accuracy– The formulas to be used to calculate the
GHG emissions– The potential sources of GHG data information– The data collection and validation process– The emission factor source and information
The “UEFA Carbon Accounting Methodology” also
provides generic recommendations in regards to the
GHG emissions’ data collation and validation process,the data recalculation/restatement in case of changes,
the calculation of uncertainties, the records ofretention and management, and the GHG
emissions reporting.
Sources of GHG covered by the “UEFA
Carbon Accounting Methodology”
Although it is up to each football organisation todefine their GHG sources to be included in its
GHG accounting and reporting, the “UEFA Carbon
Accounting Methodology” takes into account thefollowing sources that have been deemed material
for a football organisation:(Scope 1) – mobile and stationary emissions related tofuel consumption(Scope 1) – fugitive emissions related to refrigerant use(Scope 2) – purchased electricity, steam and heating(Scope 3 – Category 1) – purchased goods and services(Scope 3 – Category 3) – fuel- and energy-related
activities (not included in Scopes 1 or 2)(Scope 3 – Category 4) – upstream transportationand distribution(Scope 3 – Category 5) – waste generated in operations(Scope 3 – Category 6) – business travel

90

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91(Scope 3 – Category 7) – employee commuting

For limited or reasonable assurance engagements

DISCLAIMER(Scope 3 – Category 9) – downstream transportationand distribution

F or following the GHG accounting and reporting
principles: relevance, completeness, consistency,transparency, accuracy

The information in this methodology is provided byUEFA and members of the working group and has been
independently verified (see statement of opinion).
While the methodology has been prepared in good faith,
no warranty, assurance or undertaking (express or implied)is or will be made, and no responsibility or liability will
be accepted, by any of the UEFA corporate group or its
respective officers, employees or agents in relation to
the adequacy, members of the working group, accuracy,completeness or reasonableness of any information(whether written or oral) or notice or document suppliedor otherwise made available to any person in connection
with UEFA or in connection with any user’s involvementin the UEFA carbon accounting methodology project.
Any and all such responsibility and liability are expressly
disclaimed. The recipient acknowledges and agrees thatno person has, nor is held as having, any authority togive any statement warranty, representation, assurance
or undertaking on behalf of UEFA and members of theworking group in connection with the project.

(Scope 3) – other (emissions related to events)

OpinionThe following categories were considered as optional,
and it will be up to each football organisation to assess
the materiality of these categories based on a materiality
screening guidance:(Scope 3 – Category 2) – capital goods(Scope 3 – Category 6) – spectator hotels stays(Scope 3 – Category 8) – upstream leased assets(Scope 3 – Category 10) – processing of sold products(Scope 3 – Category 11) – use of sold products(Scope 3 – Category 12) – end-of-life treatment ofsold products(Scope 3 – Category 13) – downstream leased assets(Scope 3 – Category 14) – franchises(Scope 3 – Category 15) – investments
A framework to define a level of materiality and to follow
the GHG Protocol principles
Although the methodology allows each footballorganisation to define its own materiality level and to
implement the guidance based on its own context, it
provides a framework:

Based on process and procedures conducted, SGS
concludes that the presented “UEFA Carbon Accounting
Methodology” vers 5 (date: 07.02.2024):
Is based on the requirements of the “Greenhouse Gas
Protocol Corporate Accounting and Reporting Standard,
Revised Edition (2004; ‘Corporate Standard’)” and the“EPA guidance on measuring direct emissions associatedwith events”.
This opinion shall be interpreted with “UEFA Carbon
Accounting Methodology” vers 5 (date: 07.02.2024)
as a whole.

This methodology is, on its own, sufficient to achievea carbon accounting in football and contribute to thatvision and constitute an important and necessary step
forward. This methodology should be considered as aminimum threshold. All stakeholders are encouraged totake additional and/or more ambitious steps to contributeto achieving the goal. This minimum threshold will be
reviewed regularly and may be raised where appropriate
after consultation.

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92

UEFA CARBON ACCOUNTING METHODOLOGY© UEFA, Nyon
Publisher: Union of European Football Associations
Executive: Michele Uva – Director, Social and Environmental Sustainability
Author: Vincent Reulet - Expert, Social and Environmental Sustainability
Working group:
National Associations Austria – OEFB: Ingo Mach, Denmark – DBU: Anders Kjær, France – FFF: Thomas Seille, Germany – DFB: Simon Rasch & Alexander Gossen, Liechtenstein – LFV:
Marco Vögeli, Netherlands – KNVB : David Pranger & Jans Sjoerd,
Clubs Arsenal FC: Michael Lloyd, AS Roma: Max van den Doel & Sara Valentini, Eintracht Frankfurt: Magdalena Jeckel, Mainz 05: Stephan Bandholz, Manchester City: Pete Bradshaw,
Newcastle FC: Helen Hughes, Olympique Lyonnais: Maelle Trarieux, Porto FC : Teresa Santos, Real Betis: Rafael Muela, RB Leipzig: Evelyn Holderbach, Southampton Saints: Caroline Carlin,
VfB Stuttgart: Steffen Lindenmaier, VfL Wolfsburg: Anja Melo,
Leagues The Premier League – Will Hutton
External advisors
Bocconi University: Ariela Caglio,
Sport Positive: Claire Poole,
UL EHS Sustainability : Evelyne Saelens & Lukas Tunikaitis,
United Nations Framework Convention on Climate Change (UNFCCC): Lindita Xhaferi-Salihu & Fernanda de Castro
UEFA & EURO 2024 GmbH: Vincent Reulet (UEFA) , Tim Thormann (EURO 2024 GmbH)
Editorial, design and layout: Touchline
For enquiries or feedback, contact UEFA's Social and Environmental Sustainability division:+41 848 00 27 27 | sustainability@uefa.ch
Nyon, 6 March 2024

Route de Genève 46
CH-1260 Nyon 2 Switzerland
sustainability@uefa.ch+41 848 00 27 27
uefa.com/sustainability