Screening of Scope 3 emissions : A case study performed at Fiskars Group
Abstract: After setting the Paris Agreement in 2015, larger companies have increasingly more an essential role in evaluating their environmental impact, understand how large their emissions are and setting their climate targets. Companies can follow different environmental reporting tools such as GRI reporting, CDSB Framework, among others. When calculating the level of emissions, companies are following GHG Protocols corporate standard in understanding their direct and indirect emissions, consisting of Scope 1, 2 and 3 emissions. Scope 1 emissions refer to direct emissions from the company's own or controlled resources. Scope 2 emissions are indirect emissions from the generation of purchased energy. Scope 3 emissions are those indirect emissions that happen in the value chain of the company in both upstream and downstream activities. This thesis was conducted to screen Fiskars Group's Scope 3 emissions the first time and suggest some improvements to reduce them. Fiskars Group is the oldest Finnish based company producing consumer goods used in the home, in the kitchen and interior decoration and different outdoor activities. Products associated with Fiskars Group are their orange handled scissors, Alvar Aalto Glass vases, pots, and pans, among others. The GHG Protocol's Scope 3 emissions framework consists of 15 different categories of which certain categories were included and some categories that were not applicable were excluded. The focus in this study was to calculate the CO2-eq emissions the different categories produces, thus excluded other GHG emissions. The studied categories included Fiskars Group's purchased goods & services, transportation, business travel, employee commuting, upstream leased assets, among others. Within the purchased goods, the main materials of the company were studied in more depth concerning their environmental impact and recyclability. Different emission factors were used in the calculations based on online search. The results showed that the purchased goods and services and upstream transportation caused the most significant missions. The results are mainly caused by having generous use of steel, aluminum, and plastics in the purchased goods & services category. Upstream transportation and distribution include emissions from air, sea, road and parcel transportation. Purpose of this study was to understand how much the indirect Scope 3 emissions contribute to the overall emissions of Fiskars Group; the screening could be enhanced in the future. The company might consider implementing Science-Based Targets, which is a method for larger companies to set their emissions reductions targets.
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