PwC's Carbon Emissions and Environmental Statistics
Methodology
Our operational boundary
For this first year of GhG emissions reporting, the scope of the emissions against which we can report is limited to the following:
Scope 1: Fuel oil consumption; Petrol consumption by controlled or owned passenger transport in cars fuelled by petrol; Diesel consumption by controlled or owned passenger transport in cars fuelled by diesel
Scope 2: Total purchased electricity; Purchased heat, steam or hot water for our main office building, Crystal Park
Scope 3: Air travel emissions by short, medium and long haul- flights
In the coming years, we plan to expand our scope of emissions measurement and reporting by taking into account more emission sources in scope 3 (e.g. all business travel, suppliers, commuting etc.), as well as scope 2 emissions from our satellite offices.
Calculating GHG emissions
We followed two methodologies to calculate our GHG emissions. For scopes 1 and 2 we used the emission factors proposed in the Bilan Carbone, which was developed by ADEME (Agence de la Transition Energétique) in 2004. We followed the Global PwC methodology which is based on the GHG Protocol and the Carbon Disclosure Project and uses the UK Government Conversion Factors to calculate our GHG emissions from business air travel in scope 3. For both methodologies, the following equation was used:
Activity data x Emissions conversion factor (kg CO2e / kWh) = kg CO2 equivalent
Limitations
Our carbon inventory was conducted on a ‘manual’ approach. We identified internal stakeholders that have access to the relevant data from ‘primary sources’ (travel agencies, for example). For scopes 1 and 2, the data is primarily based on invoices. For scope 3, we receive the air travel data (i.e kilometers traveled) from the travel agencies with which we work. Halfway through our financial year 2020, we switched travel agencies, thus obtaining data from two sources. This results in an inconsistency in the manner we gathered the data and thus calculated it. Going forward, we are working on methods to ensure that data is consistently and frequently collected to obtain accurate, reliable and verified data.
Table 1: Scope 11 - GHG released directly from assets PwC Luxembourg owns or controls
| FY2019 | FY2020 | FY2021 | |
| Fuel oil consumption (L)2 | 340 |
410 | 150 |
| GHG emission of consumption of fuel oil (tCO2eq) | 1.08 | 1.31 |
0.48 |
| Petrol consumption by controlled or owned passenger transport in cars fuelled by petrol (L)3 | 228 | 228 | 0 |
| GHG emission from petrol consumption (tCO2eq) | 0.64 |
0.64 | 0 |
| Diesel consumption by controlled or owned passenger transport in cars fuelled by diesel (L)4 | 485 | 485 | 0 |
| GHG emissions from diesel consumption (tCO2eq) | 1.54 | 1.54 | 0 |
| Total emissions for scope 1 (tCO2eq) | 3.26 | 3.49 | 0.48 |
Table 2: Scope 2 - GHG associated with producing the energy PwC Luxembourg buys
| FY2019 | FY2020 | FY2021 | |
| Total purchased electricity (kWh) | 4,130,000 |
3,840,000 | 4,031,000 |
| GHG emissions from purchased electricity (tCO2eq) | 24.8 | 23 |
24.2 |
Portion of purchased electricity sourced from renewables (%) |
100 | 100 | 100 |
| Purchased heat, steam or hot water (kWh) | 2,140,000 |
2,330,000 | 3,778,000 |
| GHG emissions from purchased from heat, steam or hot water (tCO2eq) | 156 | 170 | 276.8 |
| Total emissions for scope 2 (tCO2eq) | 180.8 | 193 | 301 |
Table 3: Scope 35 - Emissions from any other activities upstream or downstream in our value chain
| FY2019 | FY2020 | FY2021 | |
| Short haul flights (<460 km) | 224,000 |
742,000 | 12,739 |
| GHG emissions for short haul flights (tCO2eq) | 67 | 221 |
4 |
Medium haul flights (460 - 3,700 km) |
3,660,000 | 2,990,000 | 59,928 |
| GHG emissions for medium haul flights (tCO2eq) | 594 |
485 | 10 |
| Long haul flights (> 3,700 km) | 7,960,000 | 6,150,000 | 105,756 |
| GHG emissions for long haul flights (tCO2eq) | 1,692 | 1,307 | 22 |
| Total emissions for scope 3 (tCO2eq) | 2,352 | 2,014 | 36 |
1. Scope 1 only includes statistics from our main building, Crystal Park, and not our satellite offices
2. Fuel consumption used for our generator
3. Petrol consumption for PwC owned tractor HUSQVARNA PR 17
4. Diesel consumption used for PwC owned tractor KIOTI CS 2610
5. All flight emissions are calculated using a PwC-based methodology
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