Scope 3 Gap Analysis Report

University of Winchester SCOPE 3 GAP ANALYSIS REPORT carbon.ci

10th February 2021

Laura Dale, Mat Jane and Anna Wyse University of Winchester Prepared by: Lucy Wood, Analyst

Carbon Intelligence Quality assurance by:

Carbon Intelligence

Version control

Prepared for:

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Version control and disclaimers

Susie Chalk, Senior Consultant Carbon Intelligence Version:

Version

Date

Comments

V1.0

10th February 2021

First draft for client review

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Contents

Carbon Intelligence

3. Peer & Literature Review 4. Scope 3 Relevance Assessment 5. Scope 3 Emissions 6. Scope 3 Data Mapping

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1. Executive Summary 2. Introduction

7. Next Steps 8. Appendix

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Carbon Intelligence

1. EXECUTIVE SUMMARY

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The UoW is working with Carbon Intelligence to conduct a Scope 3 Gap Analysis to identify which Scope 3 categories are relevant, calculate a “first pass” Scope 3 footprint, and to set out next steps for improving Scope 3 emissions figures.

Total (market-based) emissions footprint: 21,288 tCO2e. Scope 3 emissions were found to constitute 95% of total emissions.

Carbon Intelligence

Summary

The University of Winchester (UoW) would like to develop a Scope 3 (i.e. value chain) carbon footprint.

This process is the first step in enabling the UoW to understand its full value chain impact, which in turn will allow the University to develop credible Net Zero targets. It will also demonstrate the University’s ambition in aligning with sustainability best practice and will help the UoW maintain a strong position against its peer group.

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Executive Summary

The top 3 Scope 3 Categories were found to be: 1.

Purchased Goods and Services (46% of Scope 3)

2. Employee Commuting (31% of Scope 3) 3. Capital Goods (18% of Scope 3) The full results of the Scope 3 Gap Analysis are summarised in this report.

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UoW Total (Market-Based) Emissions by Scope

The Key findings of the Scope 3 Gap Analysis project are as follows: 20,000

• Preliminary modelling shows that the UoW’s Scope 3 emissions are 95%* of its total footprint • The quality of data used to calculate Scope 3 emissions varied between each Scope 3 category • 3 main hotspots of Scope 3 emissions were identified which will require further, more indepth modelling: 1.

Purchased Goods and Services (46% of Scope 3)

2.

Employee Commuting (31% of Scope 3)

3.

Capital Goods (18% of Scope 3)

*When using market-based calculations

15,000

Carbon Intelligence

Findings

25,000

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Key Findings

94.7% 10,000

5,000

-

5.3%

0

Scope 1

Scope 2 (market-based)

Scope 3

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Carbon Intelligence

2. INTRODUCTION

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Scope 3 emissions are indirect emissions from activities of an organisation, occurring from sources that they do not own or control, other than electricity. These are often the greatest share of the carbon footprint, covering value chain impacts listed below. See the ‘Appendix’ more information on the Scope 3 upstream and downstream categories.

Carbon Intelligence

Emissions

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GHG accountancy splits emissions into three buckets called “Scopes”

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The UoW is currently looking to estimate a Scope 3 carbon footprint. Understanding its full carbon footprint is the first step for the University to be able to realise its sustainability ambitions in aligning its carbon reduction targets with Net Zero and limiting warming to 1.5 degrees.

The UoW is working with Carbon Intelligence to conduct a Scope 3 Gap Analysis. This project will provide an initial baseline calculation of the University’s Scope 3 emissions and high-level analysis of key emissions hotspots. This is the first step for the UoW to understand its’ value chain impact and the full extent of its carbon footprint, allowing the University to set Net Zero targets.

This report outlines the main findings and key outcomes and recommendations following the Scope 3 Gap Analysis.

Carbon Intelligence

Scope 3

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Scope 3 Gap Analysis

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3. PEER & LITERATURE REVIEW

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Reporting against the following Scope 3 categories: • staff commuting • water • waste • business travel Purchased goods and services is excluded due to the lack of robust available data.

The University has pledged to develop targets against its Scope 3 emissions within the next 3 years.

Nottingham Trent University reports Scope 3 emissions including: • business travel • staff and student commuting • supply chain • waste • externally managed halls of residence.

The University is working to a 5% Scope 3 emissions reduction target by 2020/21 from a 2012/13 baseline.

Reporting against the following Scope 3 categories: • water • waste • student and staff commuting • business travel • student travel home • supply chain • leased accommodation • electricity-related activities Separate targets have been set against each of these categories to be achieved by 2020/21 from various baseline years.

Carbon Intelligence

Peer Review

Carbon Intelligence completed a review of how the UoW’s peers are reporting their Scope 3 emissions. Many Universities currently report against several Scope 3 categories; often covering waste, their supply chain, student and staff commuting and business travel when thoroughly reported against and at a minimum, emissions due to water and waste as required for the Estates Management Record, maintained by the Higher Education Statistics Agency (HESA). A selection of Scope 3 reporting practices by UK Universities are displayed below. The next slide compares Cathedrals Group Universities.

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Peer Review – Scope 3 Reporting

Increasing Scope 3 reporting disclosure

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• Currently reported emissions footprint includes Scope 1&2 and only one Scope 3 element (water) • Also calculate staff/student commuting, but do not include in mandatory reporting • Short-term (annual/bi-annual) targets have been set against the above

• Committed to becoming Net Zero by 2030 • Target of reducing emissions by 33% (below the 2005/06 baseline level) by the end of 2020 (unclear if has been reached).

• Reporting and targets set against the following Scope 3 categories: water, waste, staff/student commuting, business travel

• Committed to becoming Net Zero by 2030 • Reporting and targets set against the following Scope 3 categories: waste, water, business travel, and staff/student commuting • Also report on overseas student travel at the start and end of the academic year

No sustainability report since 2017/18 where the University states in reference to Scope1&2: ‘severe resource issues in Estates and Facilities, combined with the departure of the Energy Manager earlier this summer, have meant there is insufficient resource to produce and analyse the energy consumption data.’

• Water is reported against • Waste and recycling are monitored and measured but not reported in terms of carbon emissions • Business travel and supply chain are not measured • The University’s Travel Plan reports data on staff and student commuting

• Committed to becoming Net Zero by 2030 • Target of reducing emissions by 50% by 2030/31 from a 2018/19 baseline • Reporting against the following Scope 3 categories: water, waste, business travel • Look to include more Scope 3 categories in the future

Carbon Intelligence

Peer Review

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Peer Review – Cathedrals Group

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Includes Scope 1 & 2

Scope 1 & 2 Target Year

Includes Scope 3

Scope 3 Target Year

University of the West of England

✓

2030

✓

2030

University College London

✓

2030

✓

2030

University of Bath

✓

2040

✓

2040

University of Warwick

✓

2030

✓

2050

University of Plymouth

✓

2025

X

N/A

London School of Economics

✓

2030

X

N/A

School of Oriental and African Studies

✓

2030

X

N/A

University of Surrey

✓

2030

X

N/A

Newcastle University

✓

2040

X

N/A

University of Cambridge

✓

2048

X

N/A

University

Carbon Intelligence

Peer Review

Several Universities have set Net Zero targets. The most ambitious of these targets include Scope 3 emissions in addition to Scope 1 & 2 emissions. A selection can be seen below:

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Peer Review – Current Net Zero Targets

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The EAUC outlines Scope 3 reporting calculation guidance for Universities based on guidance created by the former Higher Education Funding Council for England (HEFCE). This guidance recommends that Universities report against all Scope 3 sources.

The HEFCE published guidance for calculating several Scope 3 categories relevant to the Higher Education Sector. These include the types and hierarchy of data sources that should be used to calculate emissions due to water, waste, travel and procurement, based on the GHG Protocol guidance and guidance issued by various UK Government Departments.

This work is also supported by the Southern Universities Purchasing Consortium (SUPC). The SUPC works to embed broader sustainability principles into the procurement processes of Universities, and provides a range of guidance on their website to aid this.

Carbon Intelligence

Literature Review

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Literature Review

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Research has been conducted into the potential significance of student travel which would include flight, car and train journeys. This category has been omitted from this exercise; however, Davies and Dunk (2016) argue that this falls into Category 11 Scope 3 emissions, Use of Sold Products, and as a significant emissions source, should be included in a University’s Scope 3 emissions footprint.

According to GHG protocol guidance, this is an optional reporting requirement as it is classed as ‘indirect use phase emissions’ (i.e. emissions generated to be able to use the UoW’s product – education – rather than emissions generated in the process of using the UoW’s product). However, this has been included in other universities’ footprints (e.g. Manchester Metropolitan University).

Carbon Intelligence

Literature Review

Reporting of emissions due to the travel of students is currently limited to daily commuting between their term-time address and campus; however, travel from their homes to term-time address has been argued to fall within the scope of a University’s Scope 3 emissions and is mostly omitted.

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Student Commuting

Following GHG protocol guidance, and as a category over which the UoW has minimal influence, it is recommended that the UoW does not report against this.

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4. SCOPE 3 RELEVANCE ASSESSMENT

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Influence Size

A Scope 3 relevance assessment is a high-level evaluation to understand the value chain emissions categories that are relevant to the organisation and to indicate which emissions are likely to be most significant. This will also inform the boundary-setting process.

There are two main steps: • Phase 1: Assess the relevance of each category, based on information around the specific organisation, as well as industry guidance.

• Phase 2: Estimate the size of each category (use industry-average data, proxy data, estimates, etc.)

Stakeholders

Carbon Intelligence

Scope 3

In accordance with ISO 14064-1 and the GHG Protocol Scope 3 Accounting and Reporting Standard, the UoW should consider the relevance of GHG emissions from each applicable Scope 3 category when deciding whether to include these within its quantification and reporting.

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Conducting a Scope 3 relevance assessment

Risk

Sector Guidance Criteria for identifying relevant Scope 3 activities, GHG Protocol Scope 3 Standard

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It is recommended that the UoW does not exclude any categories that could be deemed relevant to both the organisation and/or its stakeholders. As such, the UoW should ensure that its Scope 3 inventory appropriately reflects the climate impact of the organisation in a way that serves the decision-making needs of users (both internal and external). A list of criteria for evaluating the relevance of a category is shown within the table below: CRITERIA

DESCRIPTION

SIZE

The category contributes significantly to the UoW’s total anticipated Scope 3 emissions.

INFLUENCE

There are potential emissions reductions that could be undertaken or influenced by the UoW.

RISK

The category contributes to the UoW’s risk exposure (e.g. climate change related risks such as financial, regulatory, supply chain, product and customer, litigation and reputational risks).

STAKEHOLDERS

The category is deemed critical by the UoW’s stakeholders.

OUTSOURCING

The category involves activities outsourced by the UoW and previously performed in-house, or outsourced and typically performed in-house by other companies in its sector.

Carbon Intelligence

Relevance Criteria

Each Scope 3 category is given a rating of 1-7 against each of the relevance criteria outlined in the table below. An average rating is calculated from these ratings to determine the overall relevance rating for each Scope 3 category.

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GHG Protocol Scope 3 Relevance Criteria

SECTOR GUIDANCE The category has been identified as significant by sector-specific guidance.

OTHER

The category meets any additional criteria for determining relevance.

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X

= Not Relevant

X

X X

Carbon Intelligence

= Relevant

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The results of the Scope 3 relevance assessment are presented below

X X X 19

Category

Applicable?

Size

Influence

Risk

Stakeholders

Sector Guidance

Outsourcing

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The results of the Scope 3 relevance assessment are presented below Relevance Rating

7

4

5

4

1

6

5

Yes

6

4

5

4

1

6

4

Yes

3

5

2

2

3

1

3

4 Upstream transportation and distribution

Yes

2

5

2

2

6

1

3

5 Waste generated in operations

Yes

1

3

3

4

2

6

3

6 Business travel

Yes

4

4

5

4

4

3

4

Yes

4

3

3

3

1

3

3

8 Upstream leased assets

No

-

-

-

-

-

- Not applicable

9 Downstream transportation and distribution

No

-

-

-

-

-

- Not applicable

10 Processing of sold products

No

-

-

-

-

-

- Not applicable

11 Use of sold products

No

-

-

-

-

-

- Not applicable

12 End of life treatment of sold products

No

-

-

-

-

-

- Not applicable

Yes

1

6

2

2

2

No Yes

2

4

6

3

1

2 Capital goods Fuel-and-energy-related activities (not 3 included in Scope 1 or 2)

7 Employee commuting

13 Downstream leased assets 14 Franchises 15 Investments

1

Carbon Intelligence

Yes

1 Purchased goods and services

2

- Not applicable 3 3

Each of the criteria has been rated on a scale of 1-7, 1 being low and 7 being high in order to determine relevance. Final relevance rating is an average of the 6 criteria.

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Carbon Intelligence examined each of the 15 Scope 3 categories to determine if they were applicable to the University’s operations. Those emission categories which we have determined to be applicable are shown in the table below, and an explanation has been provided to support this decision.

Applicable

Explanation

1. Purchased Goods & Services

Yes

Products and services are purchased for on-campus use.

2. Capital Goods

Yes

Purchase of capital goods are essential for the UoW’s operations.

3. Fuel- and Energy-Related Activities (FERA)

Yes

Combustion of fuel (natural gas for heating, diesel and petrol in owned vehicles) and consumption of purchased electricity.

4. Upstream Transportation & Distribution

Yes

Purchased products transported to the university campuses and purchasing of courier services.

5. Waste Generated in Operations

Yes

Generation of solid waste and wastewater on university campuses.

6. Business Travel

Yes

Business travel of university staff via flights and land transport, as well as hotel stays.

7. Employee Commuting

Yes

Commuting of staff and students between their homes (staff) or term-time address (students) and campus.

13. Downstream Leased Assets

Yes

Leased out nursery on site.

15. Investments

Yes

The UoW is understood to have a portfolio of investments.

NOTE: Category 15 Investment has been deemed relevant however has not been included in this analysis as the UoW's portfolio has a high level of fluctuation and is not a standing investment that grows over time. This makes it difficult to gain a representative sample. It is also understood that the UoW's equity investments are low, therefore any emissions from this source would be deemed immaterial.

Carbon Intelligence

Category of Scope 3 Emissions

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9 Scope 3 categories were initially identified as relevant for the UoW’s emissions footprint

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Carbon Intelligence examined each of the 15 Scope 3 categories to determine if they were applicable to the UoW’s value chain. The emission categories which we have determined to not be applicable are shown in the table below, and an explanation has been provided to support this decision.

Applicable

Explanation

8. Upstream Leased Assets

No

The UoW does not lease assets from other parties.

9. Downstream Transportation & Distribution

No

The UoW does not sell products that require transportation and distribution.

10. Processing of Sold Products

No

The UoW does not sell products that require processing.

11. Use of Sold Products

No

The UoW does not sell products that have an associated energy use outside of its' own operations. (In future reporting, this category could include journeys taken by students to reach their term-time addresses at the start of term but it is optional)

12. End of Life Treatment of Sold Products

No

The UoW sold product is a service and does not have any associated waste disposal outside of its’ operations.

14. Franchises

No

The UoW does not operate any franchises.

Carbon Intelligence

Category of Scope 3 Emissions

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Six Scope 3 categories were identified as not relevant for UoW’s emissions footprint

NOTE: Category 15 Investment has been deemed relevant however has not been included in this analysis as the UoW's portfolio has a high level of fluctuation and is not a standing investment that grows over time. This makes it difficult to gain a representative sample. It is also understood that the UoW's equity investments are low, therefore any emissions from this source would be deemed immaterial.

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Carbon Intelligence

5. SCOPE 3 EMISSIONS

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25,000

20,000

• Emissions are for academic year 2018/19 (1st August 2018 to 31st July 2019)

15,000

UoW Total (Market-Based) Emissions by Scope

Carbon Intelligence

• The UoW’s total footprint has been consolidated by adding the results of the initial Scope 3 calculations to existing Scope 1 & 2 (Market-based) calculations

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95% of the UoW’s emissions are located in Scope 3

94.7%

10,000

5,000

-

5.3%

0

Scope 1

Scope 2 (market-based)

Scope 3

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25,000

The top 3 Scope 3 categories make up 96% of the total Scope 3 footprint: Top 3 categories

Associated Business Activities

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The results of the Scope 3 breakdown for the UoW is presented below University of Winchester Scope 3 breakdown

Purchased goods and services

20,000

Employee commuting

Employee Commuting

Capital Goods

Purchase of goods and services for oncampus use and services e.g., equipment, professional services etc.

Daily commuting of staff and students between campus and their (term-time) homes.

Purchase of capital goods (those essential to the UoW’s operations) e.g., furnishings, stationery, computer equipment and software etc.

15,000

46%

Capital goods Business travel

10,000

Fuel-and-energy-related activities

31% 5,000

18% 0

Carbon Intelligence

Purchased Goods and Services

Waste Upstream transportation & distribution Downstream leased assets

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Carbon Intelligence

6. SCOPE 3 DATA MAPPING

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Emissions Source

Description of current data sources

Data Quality Level

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Below is a table of data availability & opportunities for improvement for the UoW Opportunities to improve data quality Activity Data: • Procurement spend data

•

Water consumption records for water supply / treatment

• Low

•

Key categories to look into = ERF spend, subsidiary and travel expenses (non-Key Travel) etc.

Acquire data on quantity of PG&S in order to calculate product-specific emissions.

Supplier Engagement:

Capital Goods

•

Procurement spend

Low

Fuel and Energy Related Activities (not included in scope 1 or 2)

•

Electricity and fuel consumption in summarised spreadsheet

High

•

Engage with key suppliers to understand availability of supplier level emissions factors data (e.g. through establishing a supplier engagement programme) .

•

Develop a strategy with suppliers to gather emissions factor data (e.g. through a joint carbon LCA study).

•

All PG&S recommendations apply to Capital Goods.

Carbon Intelligence

Purchased Goods & Services (PG&S)

•

Add further categorisation to spend database in order to summarise spend aligned to emissions factor categories.

Activity Data: •

Review granularity of consumption data and improve to half-hourly meters if not already implemented.

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Description of current data sources

Emissions Source Upstream Transportation & Distribution Waste

Employee Commuting

Downstream Leased Assets

Activity Data & Supplier Engagement:

•

Procurement spend data

Low

•

Waste generation by type and disposal route

Medium

• Distance data for flights booked through Key Travel, spend data for remaining business travel

Medium

• Student/staff commuting surveys and headcounts

Medium

• Scope 1 and 2 emissions data

Opportunities to improve data quality

•

Engage with key suppliers to obtain physical activity data i.e. distance travelled by couriers and transportation services to allow use of more accurate DEFRA emissions factors.

Supplier Engagement •

Engage with waste treatment providers to understand supplier-specific emissions factors.

Activity Data: • Record physical activity data (i.e. distance travelled) for all modes of business travel where possible.

• Use improved categorisation of procurement database to extract all Business Travel emissions with a breakdown by mode of transport (e.g. instead of just ‘travel’).

Supplier Engagement: • Engage with travel providers to understand supplier-specific emissions factors.

High

Carbon Intelligence

Business Travel

Data Quality Level

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Below is a table of data availability & opportunities for improvement for the UoW

Activity Data: • Provide incentives for students to undertake the commuting survey to gain a higher response rate (currently at just 3%).

N/A

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Carbon Intelligence

7. NEXT STEPS

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Improve Data

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Next Steps • Improve accuracy of emissions baseline by improving standard of activity data.

• Improve categorisation of spend data to improve visibility of Scope 3 emissions.

• NOTE: Scope 3 data modelling is commonly an endeavour that stretches multiple years in order to meet best practice.

• Use Scope 1,2 & 3 emissions baseline to set a credible Net Zero strategy, underpinned by Science-Based Targets (SBTs).

Carbon Intelligence

Update Sustainability Strategy

Hold a Net Zero Target Workshop • Carbon Intelligence to deliver a focused Net Zero target workshop to key stakeholders to understand what a Net Zero target would look like for the University.

• Identify key stakeholders who will contribute to the UoW’s Net Zero journey.

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Net Zero Target Workshop & Board Pack Conference call to be conducted with key stakeholders to understand what the University is looking to get out of the workshop, draft the agenda and confirm attendees. Recommended agenda points are: Client Call

What is net zero and what does it mean for the University?

•

Government and sector targets

•

What is the appropriate emissions boundary for a target?

•

What are the key milestone years for a target?

Carbon Intelligence to prep for the workshop including creating a slide deck and any necessary Workshop Prep

Carbon Intelligence

•

handouts. Pre-reading to be sent out to all attendees outlining the aims of the workshop and an overview of what net zero is.

Workshop Delivery Board Pack

Carbon Intelligence to facilitate a 2-hour workshop via conference call with key stakeholders at the University of Winchester.

A short Board Pack will be created for the Board following the workshop presenting an outline net-zero pathway.

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Carbon Intelligence

8. APPENDIX

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Scope 3

Relevant to UoW?

Emissions arising from the processes required to make the products and services that the UoW purchases across the supply chain. e.g., equipment, materials, professional services etc.

Yes

Emissions arising from the processes required to make the products and services that the UoW capital goods spend across the supply chain. e.g., furnishings, stationery, computer equipment and software etc.

Yes

Emissions arising from the processes required to extract purchased fuels and purchased electricity and to account for the transmission losses of purchased electricity.

Yes

Transportation and distribution of 3rd party courier services purchased by the UoW.

Yes

Disposal and treatment of waste generated in the UoW’s operations (in facilities not owned or controlled by the reporting company).

Yes

6 Business travel

Transportation for business-related activities (e.g., conferences).

Yes

7 Employee commuting

Transportation of staff and students between their term-time addresses or homes and campus.

Yes

8 Upstream leased assets

Operation of assets leased by the reporting company (lessee) in the reporting year and not included in Scope 1 and Scope 2 – reported by lessee.

No

1

Purchased goods and services

2 Capital goods Fuel-and-energy-related 3 activities (not inc. in Scope 1 or 2) Upstream transportation 4 and distribution 5

Waste generated in operations

Carbon Intelligence

Explanation

Category

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What are the Scope 3 categories? – Upstream

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Explanation

Transportation and distribution of products sold by the reporting entity between the reporting Downstream transportation company’s operations and the end consumer (if not paid for by the reporting company), 9 and distribution including retail and storage (in vehicles and facilities not owned or controlled by the reporting company).

No

Processing of intermediate products sold in the reporting year by downstream companies (e.g., manufacturers).

No

End use of goods and services sold by the reporting company in the reporting year. This category could include journeys taken by students to reach their term-time addresses at the start of term.

No

Waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life.

No

13 Downstream leased assets

Operation of the UoW’s leased assets in the reporting year, not included in Scope 1 and Scope 2.

Yes

14 Franchises

Operation of the UoW’s franchises in the reporting year, not included in Scope 1 and Scope 2.

No

15 Investments

Operation of investments (including equity and debt investments and project finance), not included in Scope 1 or Scope 2.

Yes

10

Processing of sold products

Relevant to UoW?

11 Use of sold products

12

End of life treatment of sold products

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Scope 3

Category

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What are the Scope 3 categories? – Downstream

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For products, goods and services: Most granular

1) Supplier-specific method

For any transport, travel and transfers: Most granular

• Life-cycle assessments

1) Fuel-Use method

• Volume and type of fuel used

2) Hybrid method

2) Distance + transport method

3) Average-data method

3) Location-based method

• Supplier specific data + secondary data to fill gaps

• Specific details about the journey distance and mode of transport used

•

Weights/Mass/Volumes per material + industry average emission factors

4) Spend-based method •

4) Spend-based method •

Using the GHG Protocol/Quantis economic input-output tool

Least granular Emissions for products, goods and services were calculated using the spend-based method. This can be improved through working with suppliers to obtain accurate supplier data.

Estimated based on start/end locations and general journey type

Carbon Intelligence

•

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Data approach for key Scope 3 categories

Using the GHG Protocol/Quantis economic input-output tool

Least granular Emissions for transport, travel and transfers were calculated using the spend-based method. This can be improved through working with distribution partners to obtain fuel records and maintaining a record of start/end locations for business travel.

*Different methods can be used to calculate emissions from different Scope 3 categories. These result in varying accuracy of emissions.

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For waste disposal: Most granular

1) Supplier-specific method

For Utilities: Most granular

1) Half-Hourly Data

• Supplier specific emission factors

2) Waste specific method

2) Invoice Data

• Specific waste types known and treatment methods.

3) Meter Read Data

Weights/Mass/Volumes per waste stream

4) Spend-based method •

4) Estimates based on proxy usage

Using the GHG Protocol/Quantis economic input-output tool

Least granular Emissions for waste were calculated using the average-data method. This can be improved through working with waste contractors to understand waste types and treatment types, or supplier-specific emissions factors where possible.

Carbon Intelligence

3) Average-data method •

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Data approach for key Scope 3 categories

Least granular Emissions utilities were calculated using a combination of halfhourly meters and meter reads. Improvements can be made to update all emissions sources to half-hourly meter or invoice data.

*Different methods can be used to calculate emissions from different Scope 3 categories. These result in varying accuracy of emissions.

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Methodology

Emissions Calculation Methodology

1. Purchased Goods & Services

A procurement download was provided, and emissions were calculated using the GHG Protocol/Quantis economic input-output tool. Any emissions that were calculated in other categories, for example logistics (upstream transportation & distribution) or utilities (Scope 1 & 2) and any reference to Key Travel were removed.

2. Capital Goods

A procurement download was provided, capital goods (furniture, software etc.) were identified and emissions were calculated using the GHG Protocol/Quantis economic input-output tool.

3. Fuel-and-energy Related Activities

Transmissions & Distribution (T&D) losses and Well-to-Tank (WTT) for fuels were calculated based on the total Scope 1 & 2 figures from GHG reporting, multiplied by the appropriate Defra 2019 emissions factors.

4. Upstream Transportation & Distribution

Emissions from upstream transportation and distribution were calculated using spend of couriers/postage etc. extracted from the procurement download. Emissions were calculated using the GHG Protocol/Quantis economic input-output tool.

5. Waste

Defra 2019 emission factors were applied depending on the waste stream, i.e. recycled or sent to landfill. Waste water emissions were calculated using waste water consumption multiplied by the Defra emission factor.

Carbon Intelligence

Category of Scope 3 Emissions

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Scope 3 Calculations Methodology

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Emissions Calculation Methodology

6. Business Travel

Key Travel data was provided for the majority of business travel. Flight distance data was provided (including flight class) and the Defra 2019 emission factors were applied. Spend data was provided for rail, ferry, coach and car hire and Quantis emission factors applied. Hotel stays were also provided, and Defra 2019 emission factors applied to the appropriate countries. Where country-specific emission factors were not available, an average was used.

The procurement download was used to account for any non-Key Travel business travel. The average Quantis emission factor for land travel, air travel and hotels was applied.

7. Employee Commuting

Annual student and employee commuting surveys were provided (undertaken in 2019) as well as student and employee headcount figures. For staff commuting, the survey data was used to calculate the proportion of each transport mode used and the average distance travelled per employee. This was extrapolated across all employees.

Defra 2019 emission factors were applied to each transport mode. As the response rate was only 3% for the student survey, UK commuting averages (distance, travel type split) were applied to student headcount and Defra 2019 emission factors applied to each transport mode).

13. Downstream Leased Assets

Electricity and gas consumption for the leased asset was provided, and emissions calculated by applying Defra emission factors.

15. Investments

This category has been deemed relevant but has been excluded. The UoW's portfolio has a high level of fluctuation and is not a standing investment that grows over time. This makes it difficult to gain a representative sample. It is also understood that the UoW's equity investments are low, therefore any emissions from this source would be deemed immaterial.

Carbon Intelligence

Methodology

Category of Scope 3 Emissions

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Scope 3 Calculations Methodology

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Methodology

Emissions Calculation Methodology

1. Purchased Goods and Services and

Quantis / GHG Protocol

2. Capital Goods

Quantis / GHG Protocol

3. Fuel-and-energy related activities (not included in scope 1 or 2)

DEFRA

4. Upstream Transportation and Distribution

Quantis / GHG Protocol

5. Waste Generated in Operations

DEFRA

6. Business Travel

DEFRA & Quantis / GHG Protocol

7. Employee Commuting

DEFRA

13. Downstream Leased Assets

DEFRA

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Category of Scope 3 Emissions

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Scope 3 Emissions Factor Source

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Detail

Supplier-Specific Method: Use of product-level cradle-to-gate GHG inventory data from goods or services suppliers.

Carbon Intelligence recommends that the UoW engages key suppliers across each product to obtain product-specific LCA information.

Hybrid Method: Specific emissions data from key suppliers and, where there are gaps, using this data to extrapolate across the procurement category by volume or spend.

If the UoW is unable to obtain specific LCA information from key suppliers, it should seek LCA information from one supplier for each product category and extrapolate out using volume data unless any reason is known that would make this an inappropriate assumption.

Average-Data Method: Utilization of volume and quantity data associated with products and product emission factors from LCI databases, e.g. Ecoinvent.

For the procurement, the UoW should provide the volumes and quantities purchased per product category and with some additional detail it may be possible to match the products purchased with appropriate industry average emission factors.

Spend-Based Method: Utilization of spend emission factors (as done in this screening exercise).

If more specific emissions factors are not available, the UoW can estimate emissions for goods and services by collecting data on the economic value of goods and services purchased and multiplying it by relevant secondary (e.g., industry average) emission factors (e.g., average emissions per monetary value of goods).

Extrapolation of emissions based on similar or other appropriate category spend and emissions data

Where there are gaps, we can use the emissions calculated via all methods above and extrapolate out to cover the remaining spend of purchased goods and services.

Accuracy

High

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Emissions Modelling

Emissions Calculation

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Options for Modelling Emissions

Low

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This would mean UoW reporting a Scope 1 ‘location-based’ figure, which would not take into account the green gas certificate – i.e. the DEFRA natural gas emission factor would be applied to total gas consumption.

UoW would also report a Scope 1 ‘market-based’ figure, which would take into account the amount of green gas purchased during the reporting period. We recommend that UoW uses the emission factor stated on the certificate for the most accurate green gas emissions figure.

This approach would follow the reporting methodology published by DEFRA and BEIS in their guidance on ‘energy and carbon reporting’, endorsed by the UK Green Gas Certification Scheme which states:

Carbon Intelligence

Methodology

It is understood that the University has purchased green gas (biomethane) for future reporting periods. Carbon Intelligence suggests that UoW treat and report on green gas using the Greenhouse Gas Protocol’s (GHGP) Scope 2 ‘dual-reporting’ approach as a model.

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Green Gas reporting method

“While there is no prescribed methodology under the legislation, organisations are re-quired to disclose the methodology used to calculate the required information. For effective emissions management and transparency in reporting, it is important that robust and accepted methods are used. It is recommended that you use a widely recognized independent standard, such as the GHG Reporting Protocol -Corporate Standard.”

Ci recommends that this reporting approach is revisited at the end of 2021 as the GHGP is currently working on guidance around bioenergy, due for release at the end of the year.

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