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GHG Computational Methodology
Category 2 – Capital goods
1. This includes upstream emissions associated with
the production of the procured capital goods by Crisil
Limited.
2. 3. 4. 5. The invoice register was referred to compute the
emissions associated with the procured capital goods.
For the purchased capital goods, an expenditure-based
method will be used.
Emission factors will be sourced from S&P Trucost
database.
The formula mentioned below will be used to compute
GHG emissions from procured capital goods.
Method Calculation Formula
Spend
based
Method
∑ (value of purchased capital goods (INR) x
emission factor of purchased capital goods per
unit of economic value (kgCO2e / INR)
Category 3 – Upstream fuel and energy-related activities
1. This includes upstream emissions associated with the –
2. 3. • Extraction, processing, production and transportation
of the fuel combusted (as reported in Scope 1)
• Extraction, processing and transportation of the fuel
combusted to produce the electricity consumed (as
reported in Scope 2)
• T&D losses occurred during the transmission of
electricity to Crisil (as reported in Scope 2)
The Scope 1 and 2 activity data will be used to compute
these emissions.
Emissions associated with the above-listed categories
will be calculated as below:
Method Calculation Formula
Average –
data method
∑ (fuel consumed (e.g., KWH) x upstream
fuel emission factor (kgCO2e / kWh))
Average –
data method
∑ (energy consumed (kWh) x upstream
electricity emission factor (kgCO2e /
kWh))
Average –
data method
∑ (electricity consumed (kWh) x
electricity life cycle emission factor
(kgCO2e / kWh) x T&D loss rate (%))
4. Upstream emission factors will be sourced from:
• DEFRA & IEA for upstream emissions of purchased
fuels & electricity consumed
• CEA & DEFRA for T&D loss of purchased electricity
Category 4 – Upstream transportation and distribution
1. This includes upstream emissions associated with
the transportation of the procured goods (listed in
Category 2) from Tier-1 supplier to Crisil’s location.
2. The expenditure-based method will be used to compute
emissions from upstream transportation.
3. The emissions from upstream transportation will be
considered 0.05% of the total emissions from procured
capital goods.
4. The emission factors will be sourced from Ecoinvent,
DEFRA, Exiobase & US EPA.
Category 5 – Waste generated in operations
1. This includes emissions associated with the third-party
treatment of the waste generated in Crisil’s operations.
2. The average-data method will be used to compute
emissions from third-party waste treatment.
3. Emission factors will be sourced from IPCC or DEFRA.
4. Emissions associated with the third-party treatment of
the waste generated will be calculated as below:
Method Calculation Formula
∑ (total mass of waste (tonnes) x
proportion of total waste being treated
by waste treatment method x emission
factor of waste treatment method
(kgCO2e / tonne)
Average Data
Method
A. Upstream emissions of purchased fuels
B. Upstream emissions of purchased electricity
C. T&D Loss of purchased electricity
Category 6 – Business travel
1. This includes emissions associated with travel for
business via different modes of travel, including
emissions from hotel stays.
2. 3. The GHG activity data will be collected from Crisil’s
travel desk/admin team.
Emissions will be computed using the distance-based/
spend-based method (subject to the data availability).
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