Methodology of Corporate Carbon Footprint Calculation

This document is a technical report detailing the methodology for calculating the corporate carbon footprint (CCF) of Barry Callebaut. It outlines the compliance with international standards, specifically the Greenhouse Gas Protocol (GHGP) and ISO 14064, which guide the accounting and reporting of greenhouse gas (GHG) emissions. The report specifies the three scopes of emissions: Scope 1, which includes direct emissions from owned or controlled sources; Scope 2, which covers indirect emissions from electricity consumption; and Scope 3, which encompasses all other indirect emissions in the value chain. The document further explains the organizational boundaries and value chain structure used in the calculation, emphasizing the operational control approach. It also describes the data collection methods employed, including the extraction of existing datasets and the gathering of new data necessary for the recalculation of GHG emissions. The report serves as a comprehensive guide for understanding the processes and methodologies involved in corporate carbon footprint assessment.