Emissions from sources the organization owns or controls: fuel combustion in boilers, generators and chillers, company vehicles, and refrigerant losses from HVAC systems.
Typically the smallest share for a property portfolio, but the most directly controllable.
Indirect emissions from purchased electricity, district cooling, steam and heat. Reported on both a location-based and a market-based method where the data supports it.
The primary lever for most buildings, addressed through efficiency and renewable procurement.
All other indirect emissions across fifteen categories: purchased goods and services, capital goods, construction materials, business travel, commuting, waste, tenant energy and end-of-life.
Usually the largest and least understood share. Screening establishes which categories are material.
Every target, every claim and every year-on-year comparison is measured against the baseline. If the boundary is wrong, the factors are undocumented or the data is unverifiable, the whole pathway is unusable, and the correction is visible to everyone who read the first report.
We set the baseline to withstand third-party verification from the outset, and document the recalculation policy for when the organization changes shape.