Mercuria CSR Report 2021 - Flipbook - Page 48
► Reported Scopes:
■ Scope 1
● Mercuria assets
■ Scope 2:
● Mercuria assets
● Mercuria offices
■ Scope 3:
● Cat 1: Upstream – Purchased goods and services
• Partial reporting of office consumables for Mercuria’s offices (e.g. paper)
● Cat 3: Upstream – Fuel and energy related activities (not included in scope 1 or
scope 2)
● Cat 5: Upstream – Waste generated in operations
● Partial reporting for waste from Mercuria’s offices
● Cat 6: Upstream – Business travel
• Reported for Mercuria’s flights and partial reporting for other business travel
● Cat 7: Upstream – Employee commuting
• Reported for commuting associated with Mercuria’s offices
● Cat 9: Downstream – Transportation and distribution.
• Partial reporting for the transportation of traded commodities where Mercuria
delivers the commodity via pipeline, rail, sea, barge or road
► Where assets provide reported emissions through regulatory or voluntary reporting, Mercuria has
reviewed the scope and boundaries and included any emission sources missing. For example, where
an asset has reported under the US EPA GHG Reporting Program, Scope 2 emission calculations have
been added by Mercuria as this is not a requirement under the EPA program. In this de-centralised
approach, where there are calculations provided to Mercuria we ensure the source of the emission
factors and Global Warming Potentials (GWPs) is clear.
► Where assets do not provide complete emission reporting or have missing sources (relevant to
the GHG Protocol), Mercuria has conducted calculations based on the production data or activity
data (e.g. combustion of fuels) provided by the assets. In this centralised model, calculations apply
common emission factors and GWPs from the IPCC’s fifth assessment report.
► For assets that are not yet able to provide full activity data to enable a full GHG calculation, we have
applied IPCC emission factors with production data. The emission factors are taken from:
■ Stationary combustion: 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume
2 – Energy, Chapter 1 – Introduction, Tables 1.2 and 1.3 along with Chapter 2 – Stationary
Combustion, Table 2.2
■ Mobile combustion: 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume
2 – Energy, Chapter 1 – Introduction, Tables 1.2 and 1.3
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