ATIONS

FORGENE

GENERATIONS

FORGENERATIO

Carbon Accounting Report 2023

2

ARENDALS FOSSEKOMPANI

Carbon Accounting Report 2023

This report provides an overview of the organisation's greenhouse gas (GHG) emis- sions, which is an integrated part of the organisation's climate strategy. Carbon accounting is a fundamental tool in identifying tangible measures to reduce GHG emissions. The annual carbon accounting report enables the organisation to benchmark performance indicators and evaluate progress over time.

THIS REPORT COMPRISES THE FOLLOWING

ORGANISATIONAL UNITS:

The input data is based on consumption data from internal and external sources, which are converted into tonnes CO2-equivalents (tCO2e).The carbon footprint analysis is based on the international standard; A Corporate Accounting and Reporting Standard, developed by the Greenhouse Gas Protocol Initiative (GHG Protocol). The GHG Protocol is the most widely used and recognised international standard for measuring greenhouse gas emissions and is the basis for the ISO standard 14064-I.

REPORTING YEAR ENERGY AND GHG EMISSIONS

Emission source

Description

Consumption

Unit

Energy (MWh)

Emissions (tCO2e)

% share

Transportation total

2,160.0

24.2

0.2 %

Diesel (NO)

10,641.0

liters

104.3

15.5

-

Diesel (NO)

Farget diesel

6,787.0

liters

66.5

35.8

-

Diesel (B7)

14,401.0

liters

142.1

1.5

-

Diesel (B7)

Blank diesel

605.0

liters

6.0

4.4

-

Diesel (SE)

2,400.0

liters

23.2

24.7

-

Diesel

Owned cars

9,281.0

liters

92.1

282.3

0.1 %

Diesel

106,150.9

liters

1,053.0

23.1

-

Diesel

23,086.0

kgCO2e

86.1

2.1

-

Diesel

Pool cars

807.9

liters

8.0

0.9

-

Petrol (E7)

392.0

liters

3.5

95.3

-

Petrol

40,623.4

liters

374.5

10.3

-

Petrol

10,300.0

kgCO2e

40.5

3.4

-

Petrol

384.0

gal(us)

13.4

4.3

-

Petrol

Pool cars

1,834.0

liters

16.9

2.5

-

Bioethanol (E85)

6,903.7

liters

44.3

17.6

-

Petrol (E27)

10,276.0

liters

85.5

17.6

CARBON ACCOUNTING REPORT 2023

3

Emission source

Description

Consumption

Unit

Energy (MWh)

Emissions (tCO2e)

% share

Stationary combustion total

6,340.6

1,278.1

0.5 %

Natural gas

1,426,493.0

kWh

1,426.5

262.5

Natural gas

355,210.6

m3

3,569.9

729.5

Natural gas (NL)

695.0

m3

6.1

1.2

Natural gas (US)

624,987.0

kWh

625.0

113.2

LPG

457.0

liters

3.1

0.7

LPG

352.0

kg

4.5

1.0

Burning oil

43,207.0

liters

422.8

109.8

Natural gas (UK grid)

181,138.0

kWh

181.1

33.1

Propane (NO)

21.6

kg

0.3

0.1

Propane

54.0

kg

0.7

0.2

Fuel/Diesel oil

9,860.0

liters

100.6

26.7

Chemical-process total

-

32.3

-

Aviform L50

5,000.0

liters

-

1.8

-

Aviform S-solid

3,000.0

kg

-

1.9

-

Acetylene, combusted

8,439.7

kg

-

28.5

-

Liquid Oxygene (LOx)

3,740.8

m3

-

-

-

Arcal Force

1,006.3

kg

-

0.2

-

Scope 1 total

8,500.5

1,858.2

0.7%

Electricity total

10,045.8

2,280.5

0.9%

Electricity Norway

3,994,151.7

kWh

3,994.2

24.8

-

Electricity Denmark 125

199,740.9

kWh

199.7

24.8

-

Electricity Sweden

374,760.0

kWh

374.8

4.3

-

Electricity Switzerland

7,936.0

kWh

7.9

0.2

-

Electricity Japan

5,437.0

kWh

5.4

2.5

-

Electricity Germany

880,019.5

kWh

880.0

307.1

0.1 %

Electricity Germany

Cars

53,185.3

kWh

53.2

18.6

-

Electricity France

615,462.0

kWh

615.5

32.1

-

Electricity China

1,272,650.0

kWh

1,272.7

779.9

0.3 %

Electricity Korea

981.0

kWh

1.0

0.4

-

Electricity UK

737,430.0

kWh

737.4

152.1

0.1 %

Electricity USA

492,593.0

kWh

492.6

181.9

0.1 %

Electricity Singapore

11,111.2

kWh

11.1

4.3

-

Electricity Poland

97,115.4

kWh

97.1

63.2

-

Electricity Israel

30,916.0

kWh

30.9

13.7

-

Electricity Netherlands

14,043.6

kWh

14.0

4.4

-

Electricity India

733,120.0

kWh

733.1

525.4

0.2 %

Electricity Spain

9,500.0

kWh

9.5

1.4

-

Electricity Finland

65,713.3

kWh

65.7

5.2

-

Electricity Thailand

39,306.0

kWh

39.3

18.5

-

Electricity Malaysia

19,564.0

kWh

19.6

12.1

-

Electricity Romania

366,096.0

kWh

366.1

99.7

-

Electricity Brazil

21,087.0

kWh

21.1

2.8

-

Electricity Italy

3,854.0

kWh

3.9

1.1

-

4

ARENDALS FOSSEKOMPANI

CARBON ACCOUNTING REPORT 2023

5

Emission source

Description

Consumption

Unit

Energy (MWh)

Emissions (tCO2e)

% share

Electricity Singapore (upstream)

11,111.2

kWh

1.0

Electricity general total

8,242.9

4.9

-

Electricity Poland (upstream)

97,115.4

kWh

17.0

Hydropower, Quebec

8,242,881.0

kWh

8,242.9

4.9

Electricity Israel (upstream)

30,916.0

kWh

3.3

Electricity Netherlands (upstream)

14,043.6

kWh

1.0

Electric vehicles total

0.4

0.3

Petrol (E5) (WTT)

392.0

liters

0.2

Electric car Nordic

393.4

kWh

0.4

-

-

Electricity Nordic mix (WTT)

-

kWh

Hybrid vehicles

2,400.0

km

-

0.3

-

Diesel (B5) (WTT)

6,000.0

liters

3.7

Petrol (WTT)

52,733.4

liters

32.0

District heating location total

240.5

18.0

-

Petrol (WTT)

2,664.5

kgCO2e

2.7

District heating NO/Grimstad

13,967.0

kWh

14.0

0.7

-

Petrol (WTT)

384.0

gal(us)

0.9

District heating Sweden mix

5,700.0

kWh

5.7

0.3

-

Heat & steam (upstream)

65,023.5

kWh

2.3

District heating Finland mix

33,620.6

kWh

33.6

3.7

-

Electricity Nordic mix (upstream)

393.4

kWh

District heating NO/Trondheim

57,121.0

kWh

57.1

1.2

-

Electricity Spain (upstream)

9,500.0

kWh

0.5

District heating NO/Oslo

99,221.0

kWh

99.2

0.9

-

Electricity Switzerland (upstream)

7,936.0

kWh

0.1

District heating NO/Stavanger/Sandnes

21.5

kWh

-

-

-

Electricity Japan (upstream)

5,437.0

kWh

0.6

District cooling NO/Stavanger/Sandnes

4.3

kWh

-

-

-

LPG (WTT)

457.0

liters

0.1

District heating Poland mix

30,855.2

kWh

30.9

11.4

-

LPG (WTT)

352.0

kg

0.1

Electricity Malaysia (upstream)

19,564.0

kWh

3.2

Heat fuel specific total

-

-

Electricity Thailand (upstream)

39,306.0

kWh

5.7

District cooling, renewable

547.7

kWh

0.5

14.7

-

Propane/Butane (WTT)

75.6

kg

Electricity Romania (upstream)

366,096.0

kWh

29.7

Heat fuel specific total

-

-

Electricity Italy (upstream)

3,854.0

kWh

0.3

Heat Natural gas

79,764.8

kWh

79.8

14.7

-

Electricity Brazil (upstream)

21,087.0

kWh

1.3

Scope 2 total

18,609.9

2,318.4

0.9 %

Fuel oil (WTT)

9,860.0

liters

6.9

E85 Bioethanol (WTT)

6,903.7

liters

4.0

Purchased goods and services total

-

kg

-

-

-

Burning oil (WTT)

43,207.0

liters

22.9

Cheese, soft (A1-3)

-

kg

-

-

-

Electricity India (upstream)

733,120.0

kWh

212.2

0.1 %

Fuel-and-energy-related activities total

-

kg

-

1,302.9

0.5 %

Upstream transportation and distribution total

246,757.0

96.8 %

Diesel (B7) (WTT)

26,432.0

liters

16.2

Electricity Norway (upstream)

81.9

tkm

Electricity Norway (upstream)

3,989,597.7

kWh

21.5

Truck avg.

36.1

tCO2e

36.1

Electricity Sweden (upstream)

314,376.0

kWh

4.4

Truck avg.

294,168.2

tkm

89.7

District heating NO/SE (upstream)

228,799.8

kWh

1.1

Air freight avg. (WTT)

67,451.4

tCO2e

67,451.4

26.5 %

Electricity Germany (upstream)

933,204.8

kWh

80.3

Air freight avg. (WTT)

3.2

tCO2e

3.2

Electricity Denmark (upstream)

199,740.9

kWh

9.7

Rail freight

16,112.6

tkm

0.1

Diesel (SE) (WTT)

2,400.0

liters

1.4

Sea ship avg. (WTT)

179,168.9

tCO2e

179,168.9

70.3 %

Electricity Finland (upstream)

65,713.3

kWh

2.3

Sea ship avg. (WTT)

7.6

tCO2e

7.6

Natural gas (WTT)

2,256,158.8

kWh

75.5

Transportation

2,256,158.8

kWh

75.5

Natural gas (WTT)

360,017.6

m3

121.2

Electricity Canada (upstream)

8,242,881.0

kWh

269.5

0.1 %

Electricity France (upstream)

615,462.0

kWh

14.6

Electricity China (upstream)

1,272,650.0

kWh

165.4

0.1 %

Electricity Korea (upstream)

981.0

kWh

0.1

Diesel (WTT)

121,657.6

liters

75.9

Electricity UK (upstream)

733,318.0

kWh

44.3

Electricity USA (upstream)

492,593.0

kWh

47.6

6

ARENDALS FOSSEKOMPANI

Emission source

Description

Consumption

Unit

Energy (MWh) Emissions (tCO2e)

% share

Waste total

291.6

0.1 %

Residual waste, incinerated

249.8

m3

33.3

Residual waste, incinerated

102,260.2

kg

56.3

Wood waste, recycled

0.6

tonne

Wood waste, recycled

132,523.2

kg

2.8

Glass waste, recycled

3,814.3

kg

0.1

Paper waste, recycled

7,116.6

m3

23.1

Paper waste, recycled

64,050.5

kg

1.4

Plastic waste, recycled

117.0

m3

0.2

Plastic waste, recycled

24,483.6

kg

0.5

EE waste, recycled

102.0

m3

0.2

EE waste, recycled

14,918.6

kg

0.3

Mixed waste, recycled

17.0

m3

Mixed waste, recycled

73,554.0

kg

1.6

Hazardous waste, recycled

76,706.8

kg

1.6

Hazardous waste, treated

4,337.0

kg

0.1

Cardboard waste, recycled

67,727.8

kg

1.4

Hazardous waste, incinerated (Europe)

11,237.0

kg

27.0

Commercial waste, landfill

8,700.0

kg

4.5

Food loss

215.6

kg

Hazardous waste, landfill

19,866.0

kg

0.4

Residual waste, landfill

275.0

m3

34.2

Residual waste, landfill

53,638.4

kg

26.7

Metal waste, recycled

13,401.0

m3

37.0

Metal waste, recycled

74,742.4

kg

1.6

Organic waste, treated

252.0

tonne

5.4

Organic waste, treated

16.0

m3

0.2

Organic waste, treated

29,979.0

kg

0.6

Plastic packaging waste, recycled

21.0

kg

Mineral oil waste, incinerated

600.0

liters

1.5

Waste water treatment

2,891.0

m3

0.6

Industrial waste, recycled

1,682.4

kg

Organic waste, recycled

6,426.1

kg

0.1

Organic waste, anaerobic digestion

1,446.0

kg

Wood waste, reused

14,821.0

kg

0.3

Organic waste, composting

2,254.0

kg

Sorted waste, recycled

7,200.0

kg

0.2

CCA impregnated wood waste (H), incinerated

4,492.0

kg

0.1

Metal copper waste, recycled

12,179.3

kg

0.3

Mineral wool waste, landfill

1,752.0

kg

Metal aluminium waste, recycled

3,064.2

kg

0.1

Plastic EPS waste, incinerated

9,068.0

kg

21.5

Metal stainl steel waste, recycled

9,972.0

kg

0.2

Plastic waste, incinerated

2,450.0

kg

5.8

Fluorescent tubes waste (H), recycled

kg

CARBON ACCOUNTING REPORT 2023

7

Special waste, treated

262.0

kg

Plasterboard waste, recycled

3,240.0

kg

0.1

Mineral oil waste, recycled

180.0

kg

Paint warnish waste (H), incinerated

140.0

kg

0.3

Business travel total

1,898.2

0.7 %

Air travel, continental, incl. RF

23,214.0

pkm

4.3

Air travel, continental, incl. RF

76.0

flight trip

15.7

Air travel, continental, incl. RF

15,514.0

kgCO2e

15.5

Mileage all. avg. car

122,551.2

km

20.4

Mileage all. avg. car

181,729.0

mile

48.7

Air travel, domestic

142,697.0

pkm

23.0

Air travel, domestic

1,420.0

flight trip

105.8

Air travel, domestic

4.8

tCO2e

4.8

Air travel, domestic

96,872.9

kgCO2e

96.9

Air travel, domestic

523,546.0

pmile

109.5

Air travel, continental

357,102.0

pkm

39.2

Air travel, continental

124.0

flight trip

15.1

Air travel, continental

31.5

tCO2e

31.5

Air travel, continental

122,825.8

kgCO2e

122.8

Car, petrol (avg.)

259,321.0

km

42.5

Car, petrol (avg.)

21,742.0

liters

51.0

Air travel, intercontinental

908,926.0

pkm

140.2

0.1 %

Air travel, intercontinental

25.0

flight trip

25.0

Air travel, intercontinental

8.5

tCO2e

8.5

Air travel, intercontinental

23,386.3

kgCO2e

23.4

Mileage all. el car Nordic

9,239.3

km

Mileage all. car (NO)

3,162.0

km

0.2

Mileage all. car (NO)

4,464.8

NOK

0.1

Taxi

216,211.6

km

45.0

Car, rental (fuel unknown)

76,776.0

km

12.8

Car, rental (fuel unknown)

53.0

kgCO2e

0.1

Electric car EU27

834.0

km

Air travel, domestic, incl. RF

19,170.0

pkm

5.2

Air travel, domestic, incl. RF

44.0

flight trip

5.6

Air travel, domestic, incl. RF

11,638.6

kgCO2e

11.6

Train International

170,123.0

pkm

0.8

Train International

3,260.0

kgCO2e

3.3

Hotel nights, world

7,984.0

nights

316.3

0.1 %

Car, diesel (avg.)

204,532.4

km

34.7

Car, diesel (avg.)

41,173.0

liters

109.5

Train, diesel

812,165.0

pkm

73.9

Hotel nights, Europe

2,358.0

nights

32.1

Car, Plugin Hybrid Electric Vehicle (PHEV)

4,671.9

km

0.4

Air travel, intercontinental, incl. RF

37,864.0

pkm

9.9

Air travel, intercontinental, incl. RF

2.0

flight trip

3.4

8

ARENDALS FOSSEKOMPANI

Air travel, intercontinental, incl. RF

12,616.0

kgCO2e

12.6

Train (FI)

266.0

pkm

Flights

103.1

tCO2e

103.1

Flights

134,683.7

kgCO2e

134.7

0.1 %

Bus regional

1,100.0

pkm

Hotel nights, Nordic

386.0

nights

2.9

Airport express train (NO)

72.0

trip

Car travel

45,001.0

pkm

7.4

Train (UK)

66.0

pkm

Mileage all. el car EU27

3,381.0

km

0.2

Bus (NO)

540.0

pkm

Air travel, continental, EC

125,943.0

pkm

13.6

Air travel, continental, BC

36.0

flight trip

6.5

Mileage all. car (DK)

12,270.0

km

1.3

Air travel, intercontinental, EC

61,574.0

pkm

7.3

Employee commuting total

394.7

0.2 %

Car, petrol (avg.)

1,336,269.0

km

219.0

0.1 %

Car, Plugin Hybrid Electric Vehicle (PHEV)

62,643.0

km

5.9

Car, diesel (avg.)

583,491.0

km

99.1

Train (UK)

106,892.0

pkm

3.8

Motorbike, small

3,002.0

km

0.2

Car, petrol (medium)

291,310.0

km

51.9

Car, Hybrid Electric Vehicle (HEV)

25,615.0

km

3.0

Electric car EU27

204,000.0

km

9.1

Bus local avg.

26,904.0

pkm

2.7

Scope 3 total

250,644.5

98.4 %

Total

27,110.4

254,821.1

100.0 %

KJ

97,597,442,257.2

254,821.1

100.0 %

CARBON ACCOUNTING REPORT 2023

9

REPORTING YEAR MARKETBASED GHG EMISSIONS

Category

Unit

2023

Transportation total

Electricity Total (Scope 2) with Marketbased calculations

tCO2e

4,304.3

Scope 2 Total with Marketbased electricity calculations

tCO2e

4,342.2

Scope 1+2+3 Total with Marketbased electricity calculations

tCO2e

256,844.9

ANNUAL GHG EMISSIONS

Category

Description

2021

2022

2023

% change from last year

Transportation total

472.3

487.2

547.8

Diesel

350.5

303.9

305.4

0.5 %

Diesel

Owned cars

24.7

100.0 %

Diesel

Pool cars

2.1

100.0 %

Diesel (B7)

29.6

26.3

35.8

36.1 %

Diesel (B7)

Blank diesel

2.1

1.5

28.6 %

Diesel (NO)

25.4

24.2

4.7 %

Diesel (NO)

Farget diesel

13.7

15.5

13.1 %

Diesel (SE)

4.4

100.0 %

Bioethanol (E85)

2.0

2.5

25.0 %

Petrol (E7)

0.9

100.0 %

Petrol

81.9

100.9

109.0

8.0 %

Petrol

Pool cars

4.3

100.0 %

Petrol (E27)

3.2

12.8

17.6

37.5 %

Diesel (B5)

7.1

Autogas, LPG

0.1

100.0 %

Stationary combustion total

1,110.4

1,234.9

1,278.1

3.5 %

Natural gas

814.8

939.1

992.0

5.6 %

Natural gas (NL)

1.2

100.0 %

Natural gas (US)

123.7

138.3

113.2

18.1 %

Burning oil

135.9

109.4

109.8

0.4 %

LPG

8.6

3.6

1.7

52.8 %

Natural gas (UK grid)

30.8

33.1

7.5 %

Propane (NO)

0.2

0.1

100.0 %

Propane

0.1

0.2

100.0 %

Fuel/Diesel oil

27.2

13.5

26.7

97.8 %

Chemical process total

1.4

17.8

32.3

81.5 %

Acetylene, combusted

1.4

13.0

28.5

119.2 %

Aviform L50

4.2

1.8

57.1 %

Aviform Ssolid

123.7

0.6

1.9

216.7 %

Arcal Force

135.9

0.2

100.0 %

Refrigerants total

1.4

4.2

32.3

100.0 %

R410 A

1.4

4.2

28.5

100.0 %

Scope 1 total

1,584.2

1,744.1

1,858.2

6.5 %

10

ARENDALS FOSSEKOMPANI

CARBON ACCOUNTING REPORT 2023

11

Category

Description

2021

2022

2023

% change from last year

Heat fuel specific total

49.9

14.7

70.5%

District heating CHP

49.9

14.7

100.0%

Electricity location based total

2,760.2

2,442.0

2,280.8

6.6 %

Electricity Norway

38.0

26.8

24.8

7.5 %

Scope 2 total

2,838.2

2,470.2

2,470.2

6.1 %

Electricity Denmark 125

1.6

22.8

24.8

8.8 %

Electricity Sweden

0.5

0.6

4.3

616.7 %

Purchased goods and services total

0.7

Electricity Switzerland

0.3

0.2

0.2

Water supply, groundwater

0.7

Electricity Japan

3.6

4.4

2.5

43.2 %

Electricity Germany

268.8

211.5

307.1

45.2 %

Fuel and energy related activities total

1,562.9

1,398.1

1,302.9

6.8 %

Electricity Germany

Cars

3.3

18.6

463.6 %

Electricity Norway (upstream)

13.7

7.6

21.5

182.9 %

Electricity France

43.2

35.6

32.1

9.8 %

Diesel (WTT)

88.8

87.1

75.9

12.9 %

Electricity China

1,266.0

1,129.0

779.9

30.9 %

Diesel (B7) (WTT)

5.3

16.2

205.7 %

Electricity Korea

0.6

0.5

0.4

20.0 %

Electricity Sweden (upstream)

0.1

0.2

4.4

2,100.0 %

Electricity UK

24.5

142.0

152.1

7.1 %

District heating NO/SE (upstream)

2.7

2.0

1.1

45.0 %

Electricity USA

187.4

147.4

181.9

23.4 %

Electricity Germany (upstream)

50.0

61.7

80.3

30.1 %

Electricity Singapore

4.3

100.0 %

Electricity Denmark (upstream)

0.8

4.0

9.7

142.5 %

Electricity Poland

59.1

7.0

63.2

802.9 %

Diesel (SE) (WTT)

1.4

100.0 %

Electricity Israel

13.7

100.0 %

Electricity Finland (upstream)

0.9

2.3

155.6 %

Electricity Netherlands

4.4

100.0 %

Natural gas (WTT)

167.8

166.6

196.7

18.1 %

Electricity India

735.7

599.7

525.4

12.4 %

Electricity Canada (upstream)

284.2

277.2

269.5

2.8 %

Electricity Thailand

14.0

16.9

18.5

9.5 %

Electricity France (upstream)

9.0

11.1

14.6

31.5 %

Electricity Spain

0.6

0.2

1.4

600.0 %

Electricity China (upstream)

409.5

330.0

165.4

49.9 %

Electricity Finland

3.4

5.2

52.9 %

Electricity Korea (upstream)

0.2

0.1

0.1

Electricity Malaysia

14.6

10.4

12.1

16.3 %

Electricity UK (upstream)

9.0

45.9

44.3

3.5 %

Electricity Romania

98.3

75.9

99.7

31.4 %

Electricity USA (upstream)

48.2

42.7

47.6

11.5 %

Electricity Brazil

1.4

1.9

2.8

47.4 %

Electricity Singapore (upstream)

1.0

100.0 %

Electricity Italy

1.6

1.8

1.1

38.9 %

Electricity Poland (upstream)

19.2

2.1

17.0

709.5 %

Electric car Nordic

0.1

100.0 %

Electricity Israel (upstream)

3.3

100.0 %

Hybrid vehicles

0.3

0.4

0.3

25.0 %

Electricity Netherlands (upstream)

1.0

100.0 %

Diesel (B5) (WTT)

1.7

15.7

3.7

76.4 %

Electricity general total

4.1

4.7

4.9

4.3 %

Petrol (E5) (WTT)

0.2

100.0 %

Hydropower, Quebec

4.1

4.7

4.9

4.3 %

Electricity Nordic mix (WTT)

Petrol (WTT)

22.0

40.4

35.5

12.1 %

District heating location total

10.1

23.5

18.0

23.4 %

Heat & steam (upstream)

2.6

1.0

2.3

130.0 %

District heating NO/Grimstad

0.2

0.7

250.0 %

Electricity Nordic mix (upstream)

District heating SE/Jonkoping

2.2

1.8

100.0 %

Electricity Spain (upstream)

0.2

0.1

0.5

400.0 %

District heating NO/Oslo

1.1

0.9

100.0 %

Electricity Switzerland (upstream)

0.1

0.1

0.1

District heating Sweden mix

0.5

0.6

0.3

50.0 %

Electricity Japan (upstream)

1.0

1.3

0.6

53.8 %

District heating Finland mix

3.7

100.0 %

LPG (WTT)

1.0

0.4

0.2

50.0 %

District heating DE/Karlsruhe

1.1

100.0 %

Electricity India (upstream)

339.9

230.0

212.2

7.7 %

District heating SE/Stockholm

0.5

Electricity Malaysia (upstream)

4.7

3.2

3.2

District heating NO/Trondheim

5.9

11.5

1.2

89.6 %

Electricity Thailand (upstream)

4.5

5.1

5.7

11.8 %

District heating Poland mix

8.4

11.4

35.7 %

Propane/Butane (WTT)

Electricity Romania (upstream)

45.6

26.2

29.7

13.4 %

District heating general total

13.9

Electricity Italy (upstream)

0.6

0.5

0.3

40.0 %

District heating CHP

13.9

Electricity Brazil (upstream)

0.5

0.8

1.3

62.5 %

Burning oil (WTT)

28.3

22.8

22.9

0.4 %

Fuel oil (WTT)

7.0

3.5

6.9

97.1 %

E85 Bioethanol (WTT)

2.5

4.0

60.0 %

12

ARENDALS FOSSEKOMPANI

Category

Description

2021

2022

2023

% change from last year

Upstream transportation and distribution total

246,757.0

100.0 %

Electricity Norway (upstream)

100.0 %

Truck avg.

36.1

100.0 %

Air freight avg. (WTT)

67,541.1

100.0 %

Rail freight

3.2

100.0 %

Sea ship avg. (WTT)

179,169.0

100.0 %

Transportation

7.6

45.2 %

Waste total

79.1

149.3

291.6

95.3 %

Residual waste, incinerated

35.0

50.5

89.7

77.6 %

Wood waste, recycled

0.9

1.0

2.8

180.0 %

Glass waste, recycled

0.1

100.0 %

Paper waste, recycled

0.6

0.9

24.4

2,611.1 %

Plastic waste, recycled

0.4

0.8

0.7

12.5 %

EE waste, recycled

0.3

0.6

100.0 %

Mixed waste, recycled

6.2

0.6

1.6

166.7 %

Hazardous waste, recycled

0.3

0.5

1.6

220.0 %

Hazardous waste, reused

Hazardous waste, treated

1.0

0.1

90.0 %

Cardboard waste, recycled

0.7

1.1

1.4

27.3 %

Residual waste, landfill

19.3

46.0

60.8

32.2 %

Hazardous waste, incinerated (Europe)

4.1

9.2

27.0

193.5 %

Commercial waste, landfill

4.4

4.5

2.3 %

Hazardous waste, landfill

0.3

0.2

0.4

100.0 %

Metal waste, recycled

1.4

4.1

38.6

841.5 %

Organic waste, treated

0.2

0.7

6.2

785.7 %

Waste water treatment

2.3

1.1

0.6

45.5 %

Plastic packaging waste, recycled

Mineral oil waste, incinerated

12.5

1.5

88.0 %

Industrial waste, recycled

0.1

100.0 %

Organic waste, recycled

0.1

100.0 %

Wood waste, reused

0.3

100.0 %

Sorted waste, recycled

0.2

0.2

CCA impregnated wood waste (H), incinerated

0.1

100.0 %

Metal copper waste, recycled

0.2

0.3

50.0 %

Metal aluminium waste, recycled

0.1

100.0 %

Plastic EPS waste, incinerated

21.5

100.0 %

Metal stainl steel waste, recycled

0.2

100.0 %

Plastic waste, incinerated

7.2

0.8

5.8

625.0 %

Wood waste, incinerated

0.1

0.3

100.0 %

Plasterboard waste, recycled

0.1

100.0 %

Hazardous waste, incinerated (GLO)

12.8

100.0 %

Paint warnish waste (H), incinerated

0.3

100.0 %

CARBON ACCOUNTING REPORT 2023

13

Category

Description

2021

2022

2023

% change from last year

Business travel total

543.2

1,457.3

1,898.2

30.3 %

Hand sanitizer

Air travel, continental, incl. RF

38.0

308.9

35.5

88.5 %

Mileage all. avg. car

60.7

80.1

69.1

13.7 %

Air travel, domestic

75.0

132.8

340.0

156.0 %

Air travel, domestic, incl. RF

48.0

120.3

22.4

81.4 %

Air travel, continental

6.6

46.6

208.6

347.6 %

Car, petrol (avg.)

28.6

93.5

226.9 %

Air travel, intercontinental

27.0

68.6

197.0

187.2 %

Flights

58.5

231.3

237.8

2.8 %

Hotel nights, Europe

32.1

26.6

32.1

20.7 %

Air travel, intercontinental, BC, incl. RF

27.8

100.0 %

Air travel, intercontinental, incl. RF

73.7

25.9

64.9 %

Mileage all. car (NO)

2.4

0.3

87.5 %

Taxi

3.6

26.8

45.0

67.9 %

Car, rental (fuel unknown)

0.1

5.0

12.8

156.0 %

Train International

0.6

0.5

4.0

700.0 %

Hotel nights, world

146.0

220.8

316.3

43.3 %

Car, diesel (avg.)

144.2

100.0 %

Train, diesel

31.8

32.5

73.9

127.4 %

Car, Plugin Hybrid Electric Vehicle (PHEV)

0.4

100.0 %

Air travel, continental, EC

3.6

11.6

13.6

17.2 %

Bus (NO)

Hotel nights, Nordic

2.4

1.4

2.9

107.1 %

Car (avg.) DEFRA

8.5

Car travel

3.2

7.4

131.3 %

Mileage all. el car EU27

0.2

100.0 %

Mileage all. car (DK)

0.9

1.3

100.0 %

Air travel, intercontinental, EC

4.8

7.3

52.1 %

Air travel, continental, BC

3.0

6.5

116.7 %

Employee commuting total

298.5

394.7

32.2 %

Car, petrol (avg.)

184.9

219.0

18.4 %

Car, Plugin Hybrid Electric Vehicle (PHEV)

0.1

5.9

5,800.0 %

Car, diesel (avg.)

47.9

99.1

106.9 %

Train (UK)

3.8

100.0 %

Motorbike, small

0.2

100.0 %

Car, petrol (medium)

56.2

51.9

7.7 %

Car, Hybrid Electric Vehicle (HEV)

3.0

100.0 %

Electric car EU27

6.5

9.1

40.0 %

Bus local avg.

2.8

2.7

3.6 %

Scope 3 total

2,186.0

3,303.2

250,644.5

7,487.9 %

Total

6,608.3

7,517.4

254,821.1

3,289.8 %

Percentage change

100.0 %

13.8 %

3,289.8 %

6.1 %

14

ARENDALS FOSSEKOMPANI

CARBON ACCOUNTING REPORT 2023

15

ANNUAL ENERGY CONSUMPTION (MWH) SCOPE 1 & 2

2021

2022

2023

20k

17,949.4

18,609.9

17,245.7

15k

10k

7,685.7

8,583.4

8,500.5

5k

0k

Scope 1 (MWh)

Scope 2 (MWh)

Category

Unit

2021

2022

2023

Electricity Total (Scope 2) with Market based calculations

tCO2e

4,231.2

4,139.5

4,304.3

Scope 2 Total with Marketbased electricity calculations

tCO2e

4,309.5

4,168.2

4,342.2

Scope 1+2+3 Total with Marketbased electricity calculations

tCO2e

8,079.6

9,215.5

256,844.9

Percentage change

100.0 %

14.1 %

2,687.1 %

Emission factors per fuel type are based on assumptions in the IEA methodological framework. Factors for district heating/cooling are either based on actual (local) production mixes, or average IEA statistics.

In January 2015, the GHG Protocol published new guidelines for calculating emissions from electricity consump- tion. Primarily two methods are used to "allocate"the GHG emissions created by electricity generation to the end consumers of a given grid. These are the location-based and the market-based methods. The location-based method reflects the average emission intensity of the grids on which energy consumption occurs, while the market-based method reflects emissions from electricity that companies have purposefully chosen (or not chosen).

Organisations who report on their GHG emissions will now have to disclose both the location-based emissions from the production of electricity, and the marked-based emissions related to the potential purchase of Guarantees of Origin (GoOs) and Renewable Energy Certificates (RECs).

The purpose of this amendment in the reporting methodology is on the one hand to show the impact of energy efficiency measures, and on the other hand to display how the acquisition of GoOs or RECs affect the GHG emissions. Using both methods in the emission reporting highlights the effect of all measures regarding electricity consumption.

The location-based method: The location-based method is based on statistical emissions information and electricity output aggregated and averaged within a defined geographic boundary and during a defined time period. Within this boundary, the different energy producers utilize a mix of energy resources, where the use of fossil fuels (coal, oil, and gas) result in direct GHG-emissions.

fuels. Scope 3 includes indirect emissions resulting from value chain activities. The scope 3 emissions are a result of the company's upstream and downstream activities, which are not controlled by the company, i.e. they are indi- rect. Examples are business travel, goods transportation, waste handling, consumption of products etc. In general, the carbon accounting should include information that users, both internal and external to the company, need for their decision making. An important aspect of relevance is the selection of an appropriate inventory boundary which reflects the substance and economic reality of the company's business relationships.

Most emission factors used for calculating waste generated in own operations are published by EcoInvent 3.9 (2023), while business travel and fuel-and-energy-related activities are derived from DEFRA (DEFRA, 2023) and IEA (2023).

Following the GHG Protocol, emissions are calculated using the 100-year Global Warming Potential (GWP) from the IPCC Assessment Reports recommended in emission factor sources.

SOURCES

Department for Business, Energy & Industrial Stra tegy (2022). Government emission conversion factors for greenhouse gas company reporting (DEFRA) IEA (2022). Emission Factors database, International Energy Agency (IEA), Paris. IMO (2020). Reduction of GHG emissions from ships - Third IMO GHG Study 2014 (Final report). International Maritime Organisation, iadc. org/wp-content/uploads/2014/02/MEPC-67-6-INF3- 2014-Final- Report-complete.pdfIPCC (2014). IPCC fifth assessment report: Climate change 2013 (AR5 updated version November 2014). ipcc.ch/report/ar5/ AIB, RE-DISS

METHODOLOGY AND SOURCES

The Greenhouse Gas Protocol initiative (GHG Protocol) was developed by the World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). This analysis is done according to A Corporate Accounting and Reporting Standard Revised edition, currently one of four GHG Protocol accounting standards on calculating and reporting GHG emissions. The reporting considers the following greenhouse gases, all converted into CO2-equivalents: CO2, CH4 (methane), N2O (laugh- ing gas), SF6, HFCs, PFCs and NF3.

For corporate reporting, two distinct approaches can be used to consolidate GHG emissions: The equity share approach and the control approach. The most common consolidation approach is the control approach, which can be defined in either financial or operational terms.

The carbon inventory is divided into three main scopes of direct and indirect emissions.

Scope 1 includes all direct emission sources.This includes all use of fossil fuels for stationary combustion or trans- portation, in owned and, depending on the consolidation approach selected, leased, or rented assets. It also includes any process emissions, from e.g. chemical pro- cesses, industrial gases, direct methane emissions etc.

Average emission factors for fossil fuel, stationary combustion and refrigerants are based on The Department For Environment, Food, and Rural Affairs, DEFRA (DEFRA, 2023). Country-specific emission factors are based on Drivmedel 2023 (Energimyndigheten, 2023), Norwegian Environmental Agency 2023 and EPA 2023.

Scope 2 includes indirect emissions related to purchased energy; electricity and heating/cooling where the organisation has operational control. The electricity emission factors used in Cemasys are based on national gross electricity production mixes from the International Energy Agency's statistics (IEA Stat).

These emissions are reflected in the location-based emission factor.

The market-based method: The choice of emission factors when using this method is determined by whether the business acquires GoOs/RECs or not. When selling GoOs or RECs, the supplier certifies that the electricity is produced exclusively by renewable sources, which has an emission factor of 0 grams CO2e per kWh. However, for electricity without the GoO or REC, the emission factor is based on the remaining electricity production after all GoOs and RECs for renewable energy are sold. This is called a residual mix, which is normally substantially higher than the location-based factor. As an example, the market-based Norwegian residual mix factor is approximately 7 times higher than the location-based Nordic mix factor.

The reason for this high factor is due to Norway's large export of GoOs/RECs to foreign consumers. In a "market perspective, this implies that Norwegian hydropower is largely substituted with an electricity mix including fossil

(2020). Reliable disclosure systems for Europe - Phase 2: European residual mixes.WBCSD/WRI (2004).The greenhouse gas protocol. A corporate accounting and reporting standard (revised edition). World Business Council on Sustainable Development (WBCSD), Geneva, Switzerland /World Resource Institute (WRI), Washington DC, USA, 116 pp. WBCSD/WRI (2011). Corporate value chain (Scope

  1. accounting and reporting standard: Supplement to the GHG Protocol corporate accounting and report- ing standard. World Business Council on Sustainable Development (WBCSD), Geneva, Switzerland /World Resource Institute (WRI), Washington DC, USA, 149 pp. WBCSD/WRI (2015). GHG protocol Scope 2 guidance: An amendment to the GHG protocol corportate standard. World Business Council on Sustainable Development (WBCSD), Geneva, Switzerland /World Resource Institute (WRI), Washington DC, USA, 117 pp. The reference list above is incomplete but contains the essential refer- ences used in CEMAsys. In addition, several local/national sources may be relevant, depending on which emission factors are used.

VISITING ADDRESS

Langbryggen 9

4841 Arendal

POSTAL ADDRESS

Box 280

4803 Arendal

+47 37 23 44 00

firmapost@arendalsfoss.no

arendalsfossekompani.no

© Arendals Fossekompani ASA. All Rights Reserved.

Attachments

  • Original Link
  • Original Document
  • Permalink

Disclaimer

Arendals Fossekompani ASA published this content on 12 April 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 12 April 2024 06:34:58 UTC.