Corporate Operational Processing

Aggregate Anti-Corruption Training Data

This Join function is used to calculate the percentage of business partners that received an anti-corruption training, from the Model Table Business Partners Anti-Corruption Training Data. The region and economic sector are mapped to the business partners data by including the Industry to Sector Mapping and the Country to Region Mapping Model Tables. Both fields are then used for the data aggregation. In the end, the Corporate Master Data Model Table is joined to enrich the dataset.

Collect Operational Source Data

This Join function is used to combine the Corporate Master Data Model Table with all corporate source data relevant for the calculation of Greenhouse Gas Emissions (GHG emissions) and with other economic, environmental, social, and governance indicators collected within the company. The following Model Tables and functions are provided:

• Facilities Consumption Inventory

• Travel Consumption Inventory

• Vehicles Consumption Inventory

• Economic Indicators

• Environmental Indicators

• Social Indicators

• Governance Indicators

• Aggregate Anti-Corruption Training Data

Connecting all this data allows you to generate a complete enriched list of all initially sourced economic, environmental, social, and governance KPIs.

Derive GHG Emission Scopes

This Derivation function is used to select consumption data from the Collect Operational Source Data result. This includes the facility data, travel and vehicle data and waste data. The function allows you to assign to them the corresponding values of the fields VC Scope, Effect, Effect Value, and Effect Unit, aligned with the scopes defined in the Greenhouse Gas Protocol for further calculations of GHG emissions. In this way, you can create a complete dataset of company-related activities and consumptions which generate greenhouse gases emissions.

Allocate Consumption Across Types

This Allocation function is used to allocate the effect value and/or consumption from the Derive GHG Emission Scopes function over the energy source portion defined in the Emission Factors Model Table. In this way, you can assess the exact effect value and/or consumption of every consumption type. For example, electricity consumption is only measured as a total at company level. This function distributes the total consumption over the different sources from which electricity is procured, such as renewable energy, nuclear energy, energy from coal, and so on. The result is the amount of electricity sourced per energy type. If there is only one source, the corresponding energy source portion in the Emission Factors Model Table is set to “1.00” for this line. This means that the allocated effect values and/or consumptions coming as input to the function remain the same in the result.

The allocation is configured as a multiplication. This means that the effect value and/or consumption are multiplied by the respective emissions factors. The emission factors represent a value in kilograms of CO₂ equivalents emitted per 1 unit of the corresponding effect value and/or consumption. Thus, this step serves as a conversion of all the previously collected consumption values to emissions in kilograms of CO₂ equivalents. For the electricity consumption, there is an additional step: Electricity is procured from different sources. Therefore, the total consumption from the Derive GHG Emission Scopes function is distributed over the percentages sourced per energy type given in the Emission Factors Model Table before it is multiplied by the corresponding emission factor. The result of this function provides a granular overview of GHG emissions from the organizational activities down to the level of location and object type.

The Scope 3 GHG emissions that occur in the value chain are calculated in the respective nodes of this sample content.

Calculate GHG Emissions

This Calculation function is used to determine the amount of GHG emissions generated through the corporate operations. It uses the total consumption of all emission sources (such as electricity, business travel, employee commuting, vehicles, and waste) from the result of the Allocate Consumption Across Types function. Then, it multiplies it by the corresponding emission factor mapped to the consumption in the Allocate Consumption Across Types function. The emission factors represent a value in kilograms of CO₂ equivalents emitted per 1 unit of the consumption. Therefore, the system aggregates all previously collected consumption values in the first step. Then, it calculates GHG emissions in kilograms of CO₂ equivalents through multiplying the previously collected consumption values by the corresponding emission factors. In a second step, the value is converted to tons of CO₂ equivalents. The result of this function provides a granular overview of GHG emissions from the organizational activities down to the level of location and object type.

The Scope 3 GHG emissions that occur in the value chain are calculated in the respective nodes of this sample content.

Union Further Environmental Data

This Join function unions the data from the Calculate GHG Emissions function, including the greenhouse gas emissions classified by the three scopes, and all environmental effects from the Collect Operational Source Data function to provide a complete list of environmental effect values.

Offset GHG Emissions

This Allocation function is used to calculate the potential offsetting of GHG emissions generated through corporate operations. Using a simplified approach, it is assumed that total GHG emissions reduction achieved through investment in offsetting projects is equal to the total GHG emissions generated by the company. Hence, the system sums up the effect values for Scope 1, Scope 2 and Scope 3 emissions from the Union Further Environmental Data function, and distributes them over all projects available in the Carbon Offsetting Projects Model Table. This ensures that generated and offset emissions amount to the same number. Sustainability reporting standards recommend to report offset or reduced emissions separately and independently from generated emissions. Therefore, the result is not interpreted as a direct offsetting of a company’s emissions, and will not be deducted from the GHG emissions previously calculated. The figures rather show the magnitude of reduced emissions because of financing carbon offsetting projects.

Allocate Baseline and Target

This Allocation function is used to allocate the baseline and target effect values from the Corporate Baseline and Target Model Table to the effects in the Union Further Environmental Data function. The result is a complete and granular list of all environmental effect values, for which baseline and target data is specified, enriched by the baseline and target values.

Combine All Operational Impacts

This Join function is used to compile a full list of all operational impacts. To do so, the system adds all effects from the Collect Operational Source Data function for which no baseline and target values are available, to the result from the Allocate Baseline and Target function. Furthermore, the economic, environmental, social, and governance indicators from the Collect Operational Source Data function, as well as the carbon offsetting from the Offset GHG Emissions function are joined using a Union All rule. Furthermore, the system computes percentage values for some social KPIs, which are linked by definition. For example, out of the total figures of employees per age group, the system derives percentages to show the share of employees per age group on the total number of employees. Moreover, several additional rules make use of different key figures from the Collect Operational Source Data function and the Union Further Environmental Data function. These rules serve for calculations necessary to disclose metrics in accordance with the Task Force on Climate-related Financial Disclosures (TCFD) recommendation and the Partnership for Carbon Accounting Financials (PCAF) standard. Calculation on physical emission intensity (tCO₂e/MWh) is performed by dividing total carbon emissions by total energy consumption. Additional KPIs are computed to estimate the extent of assets vulnerable to physical risks and materially exposed to transition risks, respectively.