Everyday Earth | SMI - Product brochure - Page 79
The role of e昀昀ective carbon reporting
is becoming embedded in businesses’
reporting requirements and aligning with
new legalisation, including The EU Corporate
Sustainability Due Diligence Directive
(CSDDD) and Corporate Sustainability
Reporting Directive (CSRD) which require
businesses to disclose emissions across all 3
scopes.
SMI: EVERYDAY EARTH CATALOGUE
Scope reporting is vital to a business gaining
an in-depth understanding of its climate
footprint, helping to identify key hot spot areas
to reduce an organisation’s overall footprint,
set appropriate sustainability targets and help
report this appropriately to key stakeholders.
This reporting methodology shows that the
business is being transparent and is taking
responsibility for both its direct and indirect
emission and understands its contribution to
climate change.
DATA QUALITY
HIGH QUALITY DATA IS KEY
FOR A RELIABLE CARBON
FOOTPRINT ASSESSMENT
The quality of the data collected and used
during your carbon accounting is important
as it ensures that the information used is
accurate, complete and reliable. It also
provides con昀椀dence and credibility to
stakeholders and supports you in complying
with frameworks, including GHG Protocol. The
source of your data depends on the quality,
whether it is from a primary or secondary
source.
High Quality:
Primary emissions or activity data - for
example energy consumption direct from
electricity supplier.
Medium Quality:
Primary and secondary activity data mix –
this could include primary product quantity
data and an average weight used to
estimate the total weight.
Low Quality:
Primary spend data – this uses the annual
spend, typically when calculating services
and capital goods.
85%
of SMI’s carbon
data is graded
high or medium
quality
The 昀椀nal option is low quality data using
secondary activity data, for example Census
statistics on average employee commuting.
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