Carbon Footprint Analysis 2014 H2

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1 YEAR 5, NR FEBRUARY 2015 REF.NR.: 15.R.0216 Carbon Footprint Analysis 2014 H2 Contents Management statement Organization Reporting organization Responsible person Organizational boundaries ISO statement Verification statement Carbon Footprint Analysis Basis of analysis Measurement results and explanation Reported period Scope 1: Direct CO2 -emissions Statement of CO2 sources and sinks omitted CO2 emissions from burning biomass Scope 2: Indirect CO2-emissions Indirect CO2 emissions from purchased energy Influence measurement inaccuracies and uncertainties Scope 3: Other indirect CO2-emissions CO2 compensation Progress against reference year Historical base year Adjustments to historical base year Normalization measurements Calculation Models Quantification Methods Explanation for changes in the quantification methods Reduction targets Annex 1 CO2-emissions 2014 H2 scope 1 and 2

2 Page 2 Carbon Footprint Management statement In the last years it has become clear that energy resources are not inexhaustible and that the usage affects our environment. We see it as our duty to deal with our environment in a sustainable way. In addition to creating good and sustainable products, we also take into account our environment and our employees, while a motivated organization is the key to sustainable success. We are convinced that we find the right balance between People, Planet and Profit with a good CSR policy. Therefore we are working for many years according to this policy. For example, we have established our Carbon Footprint and we are busy to realize our reduction targets in the area of energy consumption and CO 2 emissions. We are also very active in recycling and reducing the material consumption in our products. Also by an active Health, Safety, Environmental and Energy policy we are improving our work environment. Mark van Loon Sustainability is a joint effort of our employees, customers, business partners, suppliers and other stakeholders. Together with these partners, we are convinced that we can shape our policy in the future and continuing to play a leading role within our industry. Mark van Loon Managing Director Pipelife Nederland B.V.

3 Page 3 Carbon Footprint ISO statement With this, Pipelife Nederland B.V. states that this report for the CO 2 -bewust certificate is prepared in accordance with the guidelines of NEN-ISO 14064, version March Verification statement With this, Pipelife Nederland B.V. states that this report has been not yet verified been verified by <instell.> but at and request that on of <date> interested has parties come can to be the verified opinion by that approved during the bodies verification further work states: no evidence was and found the that: inventory had been designed inventory according had not to been the the designed needs and according requirements to the needs from the and ISO requirements , the from GHG the Protocol, ISO , the CO the 2 - prestatieladder Manual 2.2 GHG Protocol, the CO 2 - prestatieladder said CO 2 inventory Manual has no material misstatements, derogatory to the materiality said CO 2 inventory has material misstatements, derogatory to the materiality requirement of 5%. requirement of 5%. Organization Reporting organization Pipelife Nederland B.V. is located in Enkhuizen. Pipelife Nederland B.V. is part of Pipelife International GmbH, an international manufacturer of plastic piping systems and fittings and one of the market leaders in Europe. Pipelife was established in 1947, today one of the oldest plastic pipe producers worldwide. Products include sewage, inhouse: electro, water, gas, drainage, cable pipes and eco systems. Pipelife Nederland has approximately 200 employees spread over six locations: headquarters and production site in Enkhuizen, a local sales branche and four instore warehouses with cooperating suppliers. Pipelife International GmbH is taken over by Wienerberger in 2012 (ceramic industry) and is now a 100% company of the Wienerberger Group. Pipelife International GmbH is located in 26 countries, with headquarters in Vienna, Austria. 2,638 employees worldwide are working on 27 production sites. Summary of the activities: Development, production and sales of plastic pipe systems. Responsible person The person statutorily responsible for the reporting organization is mr. M. van Loon, MD Pipelife Nederland B.V. Organizational boundaries The organizational boundaries of Pipelife Nederland B.V. are determined in the context of CO 2 (carbon dioxide)-consciousness in accordance with the principle of the operational sphere of influence of the certifying company. Within the GHG protocol, this is described as the 'operational boundary'. In practice, this means that when activities are executed under the auspices of Pipelife Nederland B.V., the accountability for the CO 2 -production is taken: the own organization has control of this. Based on the lateral purchase analysis of the CO 2 -performance ladder, it is determined that Pipelife Deutschland GmbH & CO. KG is added within the organizational boundary of Pipelife Nederland B.V. The organizational boundaries for this inventory includes: Pipelife Nederland B.V.; Pipelife Deutschland GmbH & CO. KG. The rationale for this boundary is listed in the boundary report (doc. nr 14.R0909).

4 YEAR 5, NR. 2 Page 4 Carbon Footprint Analysis Basis of analysis CO 2 -emissions and absorptions by activities of the organization have been identified based on the established operational limits. At the identification of emissions a distinction has been made between three sources of emission (known as scopes) into two categories: direct emissions and indirect emissions. This is in line with the Greenhouse Gas (GHG) Protocol. Scope 1 covers direct emissions under control, and controlled by, the organization. Examples include the combustion of fuels in machinery, business transport with vehicles owned by the reporting organization and emissions of refrigeration and air conditioning systems; Scope 2 includes indirect emissions from purchased electricity, steam or heat, business travel with privately owned vehicles and business travel by plane; Scope 3 includes other indirect emissions from sources such as commuter travel, production of purchased materials and outsourced activities such as freight. This carbon footprint analysis includes the CO 2 -emissions (one of the six greenhouse gases) of Pipelife Nederland BV, in scope 1 and 2 of the second half of The CO 2 emission is analyzed in accordance with the CO 2 performance ladder, manual 2.2 april Measurement results and explanation Reported period Pipelife Nederland B.V. has synchronized its carbon footprint reporting period with its fiscal year. The fiscal year for Pipelife Nederland B.V. runs from January 1 to December 31. The reported period is the second half of 2014.

5 YEAR 5, NR. 2 Page 5 Scope 1: Direct CO 2 -emissions THE DIRECT CO 2 EMISSION IS MEASURED AND CALCULATED AS 856,4 TONNES CO 2 Stationairy combustion equipment 292,1 tonnes CO 2 ( m 3, 34% of the total direct emission) is the result of consumption of natural gas. The natural gas is used for heating of the locations m 3 is used in stationary combustion equipment in Enkhuizen (about 80% of the total consumption). Gasses In the second half of ,0 tonnes of CO 2 emission is caused by the usage of the gasses CO 2 gasses, Acetylene for the production processes in the Netherlands and Germany. Leakage and usage of cooling gasses In the second half of ,6 tonnes of CO 2 emission is caused by the consumption of cooling gasses in the production processes in Germany and cooling and freezing systems. These systems for storage and transportable air conditioning-units are regarded as a closed system. Therefore only CO 2 -causing emissions of consumption are calculated. Fuel use own car fleet (business car travel) In the second half of ,9 tonnes of the CO 2 emissions is assigned to the fuel consumption of the fleet with leased cars. In 2014 H2 the leasing company has reported an usage of litres diesel, litres of petrol. Statement of CO 2 sources and sinks omitted All identified sources and sinks of CO 2 are included in the report. Storage of CO 2 does not occur; there are no sinks. CO 2 -emissions from burning biomass The combustion of biomass did not occur at Pipelife Nederland B.V. or Pipelife Germany GmbH.

6 YEAR 5, NR. 2 Page 6 Scope 2: Indirect CO 2 -emissions INDIRECT CO 2 -EMISSIONS MEASURED AND CALCULATED ARE 5.431,5 TONNES CO 2 Electricity purchased 97,8 % of the indirect CO 2 emission is caused by consumption of the repurchased electricity. In the reported period, the electricity consumption was kwh, this is 4.588,3 ton CO 2 emission. Under the terms of the CO 2 performance ladder, the electricity is registered and calculated with a grey label performance, see information Influence of measurement inaccuracies and uncertainties in scope 1 and 2 on page 7. 1% 3% 2% 23% 10% Type of consumption - electricity Extrusion 1% 0% 0% 0% 0% Based on the latest information of the energy management system of Zoutketen Pipelife Nederland the extrusion processes caused 53% of the consumption of electricity, second Injection Molding caused 23% of the usage. Lighting caused 6% of the consumption. 6% 53% Injection Molding Forming Crushing Other production ICT Lighting Climate control Kitchen Other Stanfriesweg Personal cars for business travel In the second half of 2014 several employees used their private car for business purposes and declared the mileage. The total mileage declarations by private car were km in the reported period. This leaded to 2,5 ton CO 2, 0,1% of the indirectly CO 2 emissions. Business air travel In the second half of 2014 employees made flights for business purposes. 17% of the flights concerned flight distances between km, 44% of the flights concerned flight distances between km and 39% of the flights concerned flight distances more than 2500 km. The air travel caused 100,3 ton CO 2, 2,1% of the indirectly CO 2 emissions.

7 YEAR 5, NR. 2 Page 7 Influence of measurement inaccuracies and uncertainties in scope 1 and 2 The foregoing information shows that the vast majority of CO 2 emission is caused by use of fuel in the stationary equipments (383,9 ton of CO 2 ) and the electricity consumption (4.588,3 ton of CO 2 ). Therefore, it is important to accurately capture these emissions. SCOPE 1: The fuel data of stationary combustion equipment for heating is provided by the energy suppliers of the locations and controlled with the internal measurements. For the location Flevolaan Pipelife has a joint heating installation with the neighbour company Renolit. Renolit has specified the information for natural gas on the location Flevolaan. The data of gasses are provided by the suppliers. These information is best practice and deemed as sufficiently reliable. The fleet management data is provided by the fuel suppliers of the leasing companies who manage the fuel passes linked to the vehicles and by declarations of the fuel in fleet cars by employees. Because the mileage registration is less accurate, since not every employee carefully keeps track of the mileage by registering the mileage at the gas station, the CO 2 emission is based on the fuel data if present. SCOPE 2: The consumption data of the electricity is registered from billing information received from the energy suppliers of the different locations and the consumption data of electricity supllied by the leasing companies. Renolit has specified the information for electricity on the location Flevolaan. This information is considered as sufficiently reliable. It should be noted that most of the energy is used in the production processes. The conversion factor for green electricity is calculated by information of energy supplier Nuon. While the procuct information delivered by Nuon did not meet the requirements of the CO 2 performance ladder, de conversion factor of grey electricity is used in the calculation for this period. The emission data of travel by private cars for business purpose is collected by employee declarations. The fuel type and engine classification of the applicable private cars are not registered. De flight data for business purpose is collected by information from the travel organisation. Scope 3: Other indirect CO 2 -emissions A complete emission inventory for scope 3 is currently outside the CO 2 inventory. This report does therefore not include such an inventory. CO 2 -compensation Most resources are used to make improvements within the production processes in the framework of the CO 2 -emission. In accordance with the envisaged reduction targets green gas is deployed in the sales offices and warehouses zoutketen 20 since may The emissions of green gas are compensated.

8 YEAR 5, NR. 2 Page 8 Progress against reference year Historical base year The initial measurements in the context of the ISO standard have been done by Pipelife Nederland B.V. for the calendar year This year therefore serves as base year against which an increase or decrease in CO 2 emissions is established. Adjustments to historical year For the second half of 2014 there are no adjustments to the base year. Normalization measurements The size of the CO 2 emissions has a clear correlation with the scale of the activities carried out by the organization. For the comparison of the emissions in the reference year and future reported periods, standards are determined to normalize measurement results. For Pipelife, Kg product produced is the standard to scale the business activities. Based on the kg product produced the reported measurement results will be normalized. In scope 1 the CO 2 emissions par kg product produced are in the second half of 2014 showed a reduction by a reduced product volume produced. The indexed usage in the second half of 2014 is about 1,4% lower the CO 2 emission par kg product produced in the base year For the total period of 2014 the indexed emissions are about 11% lower than in the base year 2010 by less product volume in The absolute CO 2 emissions in scope 1 are more than 28% lower than in the base year 2010, even with the enlargement of the production hall in Enkhuizen. The reduction of the combustion equipment is also explained by higher temperature in 2014 and the actions to reduce the total heath transport and consumption volume in the production locations. For combustion equipment of Pipelife the indexed usage by degree days for total 2014 is almost 10% lower to the indexed usage in the base year The usage of refrigerants in the production process in Germany shows an increase this period, compare to the base year 2010 the total usage of refrigerants reduced also in The litres of fuel for the own car fleet reduced in the second half of 2014 compared to the same period in The ratio between petrol and diesel changed more to petrol. Compared to 2010 the emissions of own car fleet for 2014 in total already reduced with more than 19%.

9 YEAR 5, NR. 2 Page 9 The planned reduction actions for 2014 are on target. In the second half of 2014 Pipelife continued its improvements. Pipelife Nederland sold its sales location in Rotterdam per 1 July 2014 and closed a warehouse location. Further Pipelife replaced two diesel forklifts by electric forklifts, leading to reduction of fuel consumption and continued its program by replacing fleet to level A or B and improved the climate control system in the production. The targeted reduction of these measures are about 25,000 m 3 of natural gas, about the annual natural gas usage of 16 households in the Netherlands and about 4% of the annual natural gas usage of Pipelife. The absolute CO 2 emissions for scope 2 in the second half of 2014 decreased further in relation to the base year The scope 2 emissions par ton product produced increased because of reduced product volume produced. For total 2014 in absolute figures the CO 2 emissions for scope 2 in 2014 reduced further and are still almost 19% lower in relation to level The planned reduction measures for scope 2 are still in going process. In the second half of 2014 Pipelife continued its improvements. Because of the selling of the sales site in Rotterdam per 1 July 2014 and the closure of the warehouse location Pipelife reduced also its electricity usage. Pipelife replaced In Enkhuizen in two sites a part of the fluorescent lighting by LED spotlights and LED fluorescent lighting. The annual targeted reduction of these measures are 29,388 kwh. This is almost the annual electricity usage of 9 households in the Netherlands. The realized total reduction of electricity usage is already more the 5 million kwh, about the annual electricity usage of 1520 households in the Netherlands. The results showed that the reduction actions are taken for the targets Calculation models Quantification methods The quantification of raw materials to CO 2 emissions is always calculated by registered volume units of the fuels used if present. The conversion of volume to emission values is straightforward and provides the most reliable comparison. In those situations where no volume units of fuel were available, the most reliable information available was used. Electricity consumption is either taken based on calibrated meters and/or based on the invoices of the energy company. By applicable law, this is the most reliable source of information that is available. Explanation for changes in the quantification methods The measurement in 2014 H2 is the ninth measurement in the framework of the ISO standard. No adjustments in the quantitative methods are made against to the historical year.

10 YEAR 5, NR. 2 Page 10 Reduction targets Based on this Carbon Footprint and the Energy Management System Pipelife defined measures to reduce its CO 2 emissions for the period for scope 1 and 2. The first target is to reduce the direct emissions per Kg product produced by reducing our locations, replacements of own fleet by cars with a tag A or B and improve the involvement of our employees. Currently we replaced fleet and made improvements in personal involvement of employees. Next to these reduction targets several investigations in the Netherlands and Germany are in progress to gain knowledge for better understanding of the current energy consumption. Examples of investigations are isolation improvements in production, improvement of heating in the Netherlands and lighting in buildings. These investigations are an ongoing process. Reduction of the indirect emissions (scope 2) will be carried out by reducing the Electricity usage in the production, replacement of lighting (sensoring) and office equipment and the personal involvement of employees. Because of longterm contracts for electricity Pipelife will first start to use green power for the distribution locations only. Possibilities for usage of green power on other locations are investigated. This will lead to an reduction of 118,3 tonnes of CO 2. Based on the current results and the quantitative information Pipelife wants to reduce its CO 2 - emissions for the period 2010 till 2016 with 4% per Kg product produced. The Kg product produced is the standardization factor to make comparison possible between the reference period and the progress reports. Nr. Reduction target CO 2 CO 2 - Total emission reduction CO 2 -emission 2016 (par Kg product produced) (%) (par Kg product produced) Reduction (Tonnes CO 2) 1 Energy usage locations 28,32 4% 27,1 52,6 2 Fuel consumption fleet 16,87 2% 16,6 11,6 Replacement own fleet A/B tag 3 Personal involvement 15,62 1% 15,5 6,7 For example New driving Index CO 2 -emission scope 1 100,0 3% 97,3 71,0 Purchased electricity 285 3% 272,5 408,9 1 Energy usage locations 26,4 2 Usage production proces 191,7 3 Lighting 61,7 4 Office equipment 6,9 5 Personal involvement 1% 122,3 6 Green Power* 1% 118,3 Heat delivery 0,1 0% 0,1 - Personal cars for business travel 0,2 0% 0,2 - Business air travel 4,9 0% 4,9 - Index CO 2 -emission scope 2 Index CO 2 -emission scope 1 and 2 100,0 4% 95,8 527,2 100,0 4% 96,0 598,2 * These reductiontargets are based on reduction on CO 2-emission.

11 Page 11 Annex 1 CO 2 -emissions 2014 H2 scope 1 and 2 Quantity Unit Quantity Unit CO 2 -emission [metric ton] Scope 1: Direct emissions 856,4 Fuel 383,9 - Natural gas g CO2 / Nm Nm 3 292,9 - Butane g CO2 / kg - kg - - Propane g CO2 / kg - kg - - CO2 gasses g CO2 / kg kg 91,0 - Acetylene g CO2 / kg - kg - - Sagox g Co2 / m3 9 m3 0,0 Airco refrigerants 215,6 - Refrigerant - R404a kg CO2 / kg 55 kg 215,6 - Refrigerant - R407c kg CO2 / kg - kg - - Refrigerant - R410a kg CO2 / kg - kg - Own car fleet, fuel use 256,9 - Petrol g CO2 / liter liter 30,3 - Diesel g CO2 / liter liter 226,6 - LPG g CO2 / liter - liter - CO 2 -emission factor H2 Quantity Unit Quantity Unit CO 2 -emission [metric ton] Scope 2: Indirect emissions 4.691,1 Purchased electricity 4.588,3 - Grey electricity: 2010 and later 455 g CO2 / kwh kwh 4.573,0 - NUON CO2 OK 455 g CO2 / kwh kwh 15,3 - Mobility -Grey electricity: 2010 and later 455 g CO2 / kwh 167 kwh 0,1 Personal cars for business travel 2,5 - Passenger car, unknow n fuel type 210 g CO2 / transport km km 2,5 Business air travel 100,3 - Distance < 700 km 270 g CO2 / transport km travellers km 17,1 - Distance km 200 g CO2 / transport km travellers km 44,0 - Distance > km 135 g CO2 / transport km travellers km 39,2 References 1: Source: CO2-performanceladder, manual 2.2 Annex C Conversiefactors, valid since 4 april : Source: BI-conversion calculations 2010 Scope 1 Ton CO 2 % Stationary combustion equipment 292,9 34,2% Gasses 91,0 10,6% Airco refrigerants 215,6 25,2% Own car fleet 256,9 30,0% Tot 856,4 Scope 2 Ton CO 2 % Purchased electricity 4.588,2 97,8% Purchased electricity mobility 0,1 0,0% Personal cars for business travel 2,5 0,1% Business air travel 100,3 2,1% Tot 4.691,1