Key Issues
Figure 6: Reasons for changes in emissions.
6 5 4 3 2 1 0 -1 -2 -3 -4 -5 -6
Acquisitions & Divestment Change in methodology or boundary Change in output Emissions reduction activities Other
Unidentified or Unspecified
Companies were also asked to quantify the reasons for any change. Figure 6 summarises these answers, given as a percentage of total Scope 1 and 2 emissions. Limited importance should be attached to the precise amounts here, since many of the percentages reported are likely to be approximate. Even so, it is interesting to compare the different reasons given.
While acquisitions and divestments may have a significant impact on reported emissions in individual cases, their net impact is minor according to Figure 6. Changes in methodology or the reporting boundary (for example, when a firm includes activities over which it has financial, not just operational, control in its CDP reporting) appear more significant, and the increase here may be welcomed in so far as it reflects better reporting rather than higher actual emissions.
Perhaps the most striking aspect of Figure 6 is that emissions reduction activities appear to be almost entirely cancelled out by increased emissions due to changes in output. Indeed, the impact of output growth may be even larger in reality, since several firms report factors such as increased sales under ‘Other’. Many firms also cite the exceptionally cold winter in 2010/11 and the resulting increase in energy costs under the ‘Other’ category.
13
Unidentified or Unspecified Other Emissions reduction activities Change in output Change in methodology or boundary Acquisitions & Divestment
% of Scope 1 & 2 emissions
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