Reporting principles
In order to monitor our progress towards our climate goal and to ensure consistency and accuracy, we have established procedures and processes as well as a comprehensive reporting system. Since 1999, we have been reporting on our environmental data according to the following principles:
- All data presented covers a full calendar year, January to December.
- We report on our greenhouse gas (GHG) emissions according to the GHG Protocol principles developed by the World Resource Institute and the World Business Council on Sustainable Development. We have applied the "operational control" consolidation approach to determine the organisational boundaries and GHGs covered by the UN Kyoto Protocol, the WRI and the WBCSD GHG Protocol.
- For selected data we also present an eco-efficiency indicator. Eco-efficiency indicators reflect the environmental impact in relation to a certain parameter, for example, production volume.
- In some cases, we have corrected previous years’ data when sites have reported corrections to historic data. This improves data quality and allows for more meaningful comparisons between years. Consequently, data presented in previous reports may differ slightly.
- In cases where we need to recalculate data, we do so according to our own recalculation policy which follows the GHG Protocol standards for Corporate and Scope 3 accounting.
Reporting on GHG emissions
Tetra Pak has a long history of working to mitigate greenhouse gas emissions. Since 1998, we have been collecting data from the different parts of our organisation on an annual basis, and consolidating the information in a central database.
Up to 2010, we measured only the emissions from our own operations. Then in 2011 we established our new climate strategy. This set out our commitment to reducing emissions across the entire value chain, defined our 2020 climate goal and established 2010 as a baseline year in which we collected data across the value chain for the first time.
The following two years were dedicated to establishing and fine-tuning the procedures and processes that would help us achieve our target. We then began verifying our emissions data through external auditors in 2013. To ensure we have comprehensive and comparable figures, we base our accounting on the guidelines of the GHG Protocol, widely acknowledged as the leading methodology for the management of greenhouse gas emissions.
The Protocol requires us to report on emissions in three areas, or scopes:
- Scope 1: Direct emissions from our own operations, including fuel consumption and the use of solvents and refrigerants.
- Scope 2: Indirect emissions related to purchased electricity, heat, steam or cooling.
- Scope 3: Indirect emissions in our value chain from sources not owned or controlled by Tetra Pak.
Our Scope 2 total has been calculated using the ‘market based’ methodology since 2015. This means that we have used supplier-specific emission rates where available, in line with the GHG Protocol Scope 2 Quality Criteria, and that our results reflect the use of renewable electricity at our sites. Under Scope 3, we account and report emissions across our value chain, showing the total climate impact from the sourcing, production, use and disposal of our products.
Under Scope 3, we account and report emissions across our value chain, including our suppliers, customers and end of life, giving us a complete picture of the total climate impact resulting from the sourcing, production, use and disposal of our products.
- Suppliers: Production of purchased raw materials including paperboard, aluminium and polymers. Inbound and outbound transportation contracted by us.
- Our operations: Emissions from business travel, waste from operations and upstream emissions related to consumed fuels and energy on site (not included in Scopes 1 and 2).
- Customers: Energy use of Tetra Pak equipment installed on customer sites, including processing, filling and distribution equipment. Transport, including transportation of packaging materials to customers not contracted by Tetra Pak.
- End of life: Including the climate impact of Tetra Pak beverage cartons going to landfill and incineration without energy recovery.