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To establish the reporting parameters, emissions were identified, as well as the direct and indirect removals associated to the organisation’s operations: significant GHG emissions linked to company activity have been identified within the reporting parameters.
Specifically, in Scope 3, 9 out of 15 Categories were assessed as significant and reportable for the company being analysed.
Categories
The methodology used for quantifying greenhouse gas emissions is based on calculations.
The choice of this method is consistent with the company size and the quantity and type of sources present within
the organizational boundaries. The method is also easily reproducible in subsequent years for comparative purposes.
The quantification of GHG emissions was carried out by multiplying the activity data and the related emission factor, obtaining the tonnes of CO2 equivalent.
All activity data relating to greenhouse gas emissions in this study were modelled using databases such as Ecoinvent, ISPRA, EPA, ISTAT, DEFRA and published literature.
Emissions and/or identified removals Types of emissions
 Scope 1
1.1 Health
1.2 Company car fleet
 Fuels for heating.
Fuels for road transport
 Scope 2
2.1 Electricity consumption
2.2 Drinking water consumption
 Electricity for organizational units Drinking water
Scope 3
 Category 1
3.1 Products and services purchased by the organization
 Materiali e servizi acquistati dall’azienda
 Category 2
3.2 Assets purchased by the organization
 Purchased assets
 Category 3
3.3 Upstream fuels and indirect electricity
 Production of diesel and indirect electricity
 Category 4
3.4 Inbound transport
 Transport of purchased products
 Category 5
3.5 Waste
 Waste transport. Waste disposal and recycling
 Category 6
3.6 Work trips
 Displacements due to business trips and overnight stays
 Category 7
3.7 Employee commuting
 Daily employee commuting
 Category 8
3.8 Rental Buildings
 Buildings for rent
 Category 9
3.9 Outbound transport of the products sold
 Transport of sold products
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