The reporting of greenhouse gas emissions in the Envirometer complies with the standards of the Greenhouse Gas (GHG) Protocol and the ESRS E1 Climate Change standard of the Corporate Sustainability Reporting Directive (CSRD). An important aspect is the calculation of Scope 2 using two methods: the location-based and market-based approaches.

Reporting in Scope 1, 2, and 3 in Compliance with the GHG Protocol

The calculations in the Envirometer are based on the GHG Protocol standards:

• Scope 1 calculation is based on the GHG Protocol Corporate Accounting and Reporting Standard (2004 version), using CO₂ factors from CO₂emissiefactoren.nl
• Scope 2 calculation is based on the GHG Protocol Scope 2 Guidance (2015 version), also using CO₂ factors from CO₂emissiefactoren.nl
• Scope 3 calculation is based on the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011 version). For transportation-related Scope 3 emissions, CO₂ factors from CO₂emissiefactoren.nl are used. For other Scope 3 emissions, users must input their own industry- or company-specific emission factors.

Scientific Sources of CO₂ Emission Factors

A CO₂ factor is a conversion value that quantifies the CO₂ emissions associated with a specific activity, product, or energy source, such as per unit of fuel, electricity, kilogram of food, or transportation distance. The source of the CO₂ factors in the Envirometer is CO₂emissiefactoren.nl, the most reliable list of emission factors for the Dutch market. This list is updated annually by a broad panel of experts based on the latest insights. The CO₂emissiefactoren.nl website references scientific sources for each figure, all of which are publicly available.

On CO₂emissiefactoren.nl, the total emissions of energy sources [1] are listed. This includes indirect emissions from energy production, and supply chain emissions (also called Well-to-Tank, WTT), direct emissions during the usage phase (Tank-to-Wheel, TTW). CO₂emissiefactoren.nl provides a breakdown of these categories and the total emissions (Well-to-Wheel, WTW).

Example from CO₂emissiefactoren.nl

Rationale for using total emission factors

The Envirometer uses total emission factors (WTW) as agreed in the Dutch Green Deal CO₂ Emission Factors, set by the government and organizations that facilitate CO₂ calculations. By using total emission factors (WTW), footprint assessors receive a complete overview of emissions, allowing for a fair comparison between energy sources.

According to the GHG Protocol, indirect emissions from energy production (the WTT part of the emission factor) may be reported separately as a Scope 3 emission under Category 3: Fuel- and Energy-Related Activities. However, in the Envirometer, this is not necessary, as these emissions are already included in the total CO₂ emission factors. [2]

Location-Based and Market-Based CO₂ Factors for Scope 2

The Envirometer calculates Scope 2 emissions using both the location-based and market-based approaches, as required by the GHG Protocol Scope 2 Guidance and ESRS reporting requirements under the CSRD.

• The location-based method quantifies Scope 2 emissions based on average emission factors for energy generation in a country or region. The Envirometer uses “grid averages” for the Netherlands, which are updated annually on CO₂emissiefactoren.nl. [3]
• The market-based method quantifies Scope 2 emissions based on the energy contract with the energy provider:
  • For green electricity, the Envirometer applies a low emission factor [4]. For solar and wind power, the CO₂ factor is 0. For electricity from biomass, the current value from CO₂emissiefactoren.nl is used.
  • For grey electricity, the Envirometer applies the average emissions from grey electricity supply in the Netherlands, which is updated annually on CO₂emissiefactoren.nl.
  • The Envirometer facilitates the market-based method in this way to simplify calculations for users. This way, they do not need to retrieve their electricity label every year and manually enter the CO₂ factor before calculating their footprint. [5]

CSRD-tabel in de Milieubarometer

CO₂ Factors for Scope 3

For transportation-related Scope 3 emissions, the Envirometer uses total emission factors (WTW) from CO₂emissiefactoren.nl.

For other Scope 3 emissions, users must input their own emission factors. Since these factors are highly industry- and company-specific, it is not possible to provide generic values. However, Stimular can assist Envirometer users in identifying the appropriate factors for their specific situation.

Conversion factors for energy consumption

In the CSRD table, energy consumption is displayed in MWh [6]. This is the sum of all energy sources in Scope 1 and 2 of the footprint. The energy content of different energy streams is calculated using conversion factors, allowing them to be added together.

The energy conversion factors in the Envirometer match those on CO₂‑emissiefactoren.nl. These conversion factors are sourced from the Stream Passenger Transport web tool by CE Delft and the Dutch list of energy carriers from the Rijksdienst voor Ondernemend Nederland (RVO).

These factors are updated annually. The lower heating value (LHV) or net calorific value is used as the standard. Both the scope definition and conversion factors align with the energy calculation requirements in the ESRS reporting requirements of the CSRD.

In the Envirometer, some key energy consumption indicators for buildings, such as WEii (Actual Energy Intensity Indicator), are based on the higher heating value (HHV), as required for these specific indicators.

Footnotes:

[1] In this text, “energy sources” refer to both fuels (such as natural gas and diesel) and energy carriers (such as electricity and heat).

[2] Users who only want to report direct emissions from energy use can adjust the CO₂ factors in the Envirometer.

[3] All CO₂ factors can be adjusted, including location-based CO₂ factors for locations outside the Netherlands.

[4] Some standards specify the conditions under which low CO₂ factors for green electricity can be used. For example, in the CO₂‑Prestatieladder, this is only allowed if the green electricity is generated in the Netherlands.

[5] Users can adjust the market-based CO₂ factor for electricity in the Envirometer based on their own electricity contract label. However, the electricity label often only includes direct emissions in the usage phase (TTW). Additionally, the electricity label is published retrospectively, meaning users may unexpectedly have a higher or lower footprint.

[6] Energy content can also be expressed in joules. The energy graph in the Envirometer displays energy consumption in GJ, as joules are a more common unit than watt-hours, as required by the CSRD. 1 MWh = 3.6 GJ.