CARBON ACCOUNTING REPORT ATEA ASA

Similar documents
CARBON FOOTPRINT ACCOUNTING REPORT ATEA ASA

This report comprises all daily activities at Storebrand headquarter at Lysaker in Bærum, Norway, including stationary- and mobile energy use.

Carbon accounting report 2015

Carbon accounting report 2016

OUR 2011 CARBON FOOTPRINT

PARK CITY MUNICIPAL CORPORATION 1990 & 2007 CARBON INVENTORY BASELINE ASSESSMENT

A guide for businesses. Greenhouse Gas (GHG) Reporting

Scope 3 GHG Inventory Report

Land Securities Science-Based Carbon Reduction Targets

Carbon footprint report 2013

Guidance for Voluntary Corporate Greenhouse Gas Reporting Using Data and Methods from the 2013 Calendar Year

Energy Efficient Environmental Solutions

BASF Scope 3 GHG Inventory Report

Carbon Audit Report for Yau Lee Construction Company Limited

Nokia Siemens Networks Sustainability report Data summary table

GHG INVENTORY BICBANCO 2014

Greenhouse gas emissions during the 2003 World Summit

Carbon Neutral Program Public Disclosure Summary

Carbon footprint report 2016

Carbon Footprint Protocol

V12: Business Carbon Footprint

Report of Independent Accountants

Comparative Analysis of Local GHG Inventory Tools

WHITEPAPER CARBON FOOTPRINT. Reasons to be Green. The role that business technology can play

Ireland s Provisional Greenhouse Gas Emissions

Japan s National Greenhouse Gas Emissions in Fiscal Year 2013 (Final Figures 1 ) <Executive Summary>

Comparative Analysis of Local GHG Inventory Tools for Cities. World Bank 13 November 2009

Carbon accounting manual

Wider Public Sector Emissions Reduction Potential Research

U.S. Emissions

Greenhouse Gas Emissions Report Verification. For Cairn Energy PLC. rpsgroup.com/uk

Konica Minolta GHG Inventory Report FY 2014

The Coca-Cola Company s Carbon Accounting Manual. Operational Boundary

2/8/2017. Measuring Your Carbon Footprint. GHG inventory a quantified list of an organization s GHG emissions and sources over a one year period.

Guidance on mandatory reporting requirements for quoted companies

South Africa s Grid Emission Factor

ENVIRONMENTAL REPORT 2017

Cover design to be confirmed from the ARA design. Investing for a better future. Definitions for our Key Performance Indicators

Are you ready for Industry 4.0? FY2017 Basis of reporting

SBTi Target Submission Form Guidance. TWG-INF-003 Version August 2017

PAS 2060 Qualifying. Explanatory Statement. Baseline Period Air BP Limited

Biodiesel (litres) 0 kg CO2e per litre 2015 JB Factors

ANZ Environmental Reporting Definitions and Assumptions 2010

City of Tacoma Community and Municipal Greenhouse Gas Emissions Inventory

Florida State Government Carbon Footprint July 1, 2006 through June 30, 2007

TECHNICAL REQUIREMENTS FOR BODIES PROVIDING GREENHOUSE GAS VALIDATION AND VERIFICATION

Measurement. Carbon. Guide. carbonneutral.com

Climate Change and Waste Reducing Waste Can Make a Difference

Overview of Findings: Government s Carbon Footprint Analysis. March 2014

Carbon footprint report for the Carbon Smart Gold Certification. National Council for Voluntary Organisations

BMO Financial Group s Response to the Carbon Disclosure Project (CDP 2009)

An Assessment of the Greenhouse Gas Consequences the Proposed Batchelor Magnesium Project

FY11 Australian Environmental Reporting Definitions and Assumptions

Carbon Risks and Opportunities in the Mining Industry Edward C. (Ted) Bell, P. Eng. Partner, Tax Services May 16, 2012

BENCHMARKING & DISCLOSURE REPORT

Supply-chain emissions in Japan

Carbon Footprint Standard Qualification Requirements. 3 January Issue 1.1

2015 Swisscom climate report in accordance with ISO 14064

The first Internet portal dedicated to the carbon footprint of water activities

GREENHOUSE GAS INVENTORY

The CarbonNeutral Protocol The global standard for carbon neutral programmes

2007 OCRRA Greenhouse Gas (GHG) Emissions Inventory

Carbon Footprint Analysis 2017 H2

Ontario Public Service Guidance Document for Quantifying Projected and Actual Greenhouse Gas Emission Reductions

Executive Summary 10, kg CO2e kg CO2e 61,482 km 282 trees Scope I: Scope II: Scope III:

A SMART TOOL FOR SUSTAINABILITY DATA MANAGEMENT

JTP 2016 carbon footprint

3.6 Greenhouse Gases and Climate Change

REDUCTION OF CARBON FOOTPRINT IS NECESSARY TO SAVE ENVIRONMENT

CARBON FOOTPRINT 2016

Carbon Footprint Report GHG emissions resulting from EIB Group internal operations

Your Family s Carbon Footprint

Carbon Saving: TEACHER S NOTES Curriculum links Maths Handling data Science Logical thought

Environment. Submitted to: Submitted by: July Puget Sound Energy Greenhouse Gas Inventory

UN Climate Council Words in red are defined in vocabulary section (pg. 9)

Emissions of greenhouse gases

TUHH Hamburg University of Technology Christof Hertel

National Carbon Offset Standard. Version 2

Qualifying Explanatory Statement for PAS 2060 Declaration of Achievement to Carbon Neutrality

HSEC Review of JKX Board of Directors

Accounting and Reporting Protocol for Avoided Greenhouse Gas Emissions along the Value Chain of Cement-based Products

Glasgow Airport Carbon Footprint 2016

Greenhouse Gas Emissions Inventory 2014

Bay of Plenty Community Carbon Footprint 2015/16

The Energy and Carbon Footprint of Water Reclamation and Water Management in Greater Chicago

October e Bulletin on Carbon Footprint. S & E Department, Oil India Limitied, Duliajan, Assam e- mail id:

City of Pasadena Greenhouse Gas Emissions Inventory

EMAS environmental statement Growing our green initiatives

Challenges and Emerging Solutions to the Development of a Product Carbon Labeling Methodology

Greenhouse Gas Reduction Initiative. Air Quality Program Supervisor January 8, 2010

Greenhouse Gas Emission Factors Info Sheet

Carbon Footprint Assessments:

Carbon footprint report for the Carbon Smart Gold Certification

METHODOLOGY TO ESTABLISH A PRODUCT CARBON FOOTPRINT

Marks and Spencer Group Plc. PAS 2060:2014 Specification for the demonstration of carbon neutrality

Basis of Reporting CR Performance Review

The AFD Carbon Footprint Tool for projects. User s Guide and Methodology

PORTLAND CEMENT. Carbon Labelling Scheme for Construction Products Assessment Guide. Guide No.: CLS Issued: December 2013 Version: 1.

Carbon Footprint Report

MoorLIFE Carbon Audit

Transcription:

CARBON ACCOUNTING REPORT 13.05.2014 ATEA ASA REPORT: CARBON ACCOUNTING REPORT 2013 PROVIDED BY: CO2FOCUS

Project Brief This project was commissioned to provide Atea Group an overview of the operations CO 2 emissions. The report contains the carbon footprint with carbon indicators for Atea s operations in 2013. The greenhouse gas emissions have been calculated according to the international standard, the Greenhouse Gas Protocol Initiative, including all consumption of fossil fuels for transportation and heating in premises, purchased electricity, air travel and waste. All greenhouse gas emissions are converted into CO 2 equivalents. The report supports the group s commitment to responsible operations locally and for the entire group. Project details Job Reference: Carbon Accounting Report 2013 The report draws on information provided by: Atea Group: Jacques Philip Christiansen Senior Business Developer Atea Norway: Marianne.Dahl.Treseng Quality & Environment Atea Denmark: Arne Jensen Facility Controller Atea Sweden: Andreas Rydell Quality & Environmental Manager Atea Sweden: Maria Lilja Quality & Environment Atea Logistics: Erik Fäldt Quality & Environmental Manager Atea Finland: Seppo Jalkanen Development Manager Atea The Baltics: Vilma Žitkienė Quality & Environmental Manager Report provided by CO2focus AS Prepared by: Claudia Villamor Advisor Approved by: Per Otto Larsen Head of Carbon Management Services Page 1

Table of contents Introduction... 3 Method... 3 Atea Norway... 8 Atea Denmark... 9 Atea Sweden... 10 Atea Logistics... 12 Atea Finland... 13 Atea The Baltics... 15 Reference... 16 Page 2

Carbon accounting report 2 0 1 3 Introduction Environmental focus is an integrated part of Atea s business strategy towards customers and within their own organization. The aim of this report is to get an overview of Atea s greenhouse gas (GHG) emissions and to facilitate the identification of concrete measures in order to reduce their energy consumption and own GHG emissions. The data collection involve the commitment from employees from various group levels. The carbon footprint report for 2013 includes all of Atea s operations in Norway, Denmark, Sweden, Finland and the Baltics. Method The carbon accounting gives a general overview of the company's greenhouse gas emissions, converted into CO 2 -equivalents and it is based on reported data from internal and external systems. The analysis facilitates the identification of possible measures to reduce the energy consumption and thus also the overall carbon footprint. The carbon indicators facilitates monitoring of company activities, improvements and highlights areas of possible concern. The carbon accounting has been assessed using best practice standards and guidelines, such as the Greenhouse Gas Protocol. For electricity, national and regional emission factors have been calculated based on information from the International Energy Agency (IEA) and Energinet. Average emission factors for fossil fuels do not differ between locations, where factors from The UK Department for Environment, Food and Rural Affairs (DEFRA) have been applied. The international standard the Greenhouse Gas Protocol Initiative (GHG-protocol) is the most widely used accounting tool to manage greenhouse gas emissions. The tool was developed through a decade-long partnership between the World Resources Institute and the World Business Council for Sustainable Development. The protocol consists of two accounting standards ("corporate accounting and reporting" and "project accounting") explaining how to quantify and report greenhouse gas emissions. The Greenhouse Gas Protocol is working with businesses, governments, and environmental groups around the world and was in 2006 used as the basis for the ISO standard 14064-I: Specification with Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals. The methodology considers the six most important greenhouse gases: carbon dioxide (CO 2), nitrous oxide (N2O), methane (CH4), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6). These are converted into CO 2 equivalents based on their global warming potential. Page 3

Scope 1: Direct emissions (mandatory reporting) This level comprises all direct emissions from company controlled sources, such as internal transport with company vehicles, own energy generation etc. For Atea Group, scope 1 includes the following: Fuel consumption: Petrol and diesel from reported mileage allowance and company cars. The fuel oil consumption was reported from stationary combustion in Norway. Natural gas: Stationary combustion in the Baltic s premises. Scope 2: Indirect emissions (mandatory reporting) This level concerns all emissions from purchased energy, mainly electricity and district heating. The electricity CO 2 emission factor is calculated from the Nordic electricity production mix, which is the emission factor used for Norway, Sweden and Finland. The emission factor for Denmark is given by Energinet. For the Baltics, statistics from the International Energy Agency has been applied. Purchase of green energy does not change the electricity emission factor due to the method chosen in the GHG-standard to calculate Atea Groups carbon emissions. The emission factor used to calculate district heating was provided by the district heating operator, and statistics from the International Energy Agency. Electricity: Actual and estimated electricity consumption includes all of Atea s premises and the client related operations. District heating: Actual and estimated energy (kwh) consumption in Atea s premises. Scope 3: Indirect emissions (voluntary reporting) While Scope 1 and 2 are mandatory according to the GHG protocol, emissions under Scope 3 are reported on a voluntary basis. Scope 3 comprises other indirect emissions from company activities originating from sources not controlled by the company, such as employee travels, emissions from sub-suppliers, end use of products or services and waste management. The Atea Group report includes air travel and waste management. Air travel: Air travel is reported as actual distance travel. For those companies reporting the number of flights to a predefined region; the number of flights are converted to travel kilometers. The 9 % up-lift factor is added to the distances to take into account non-direct routes. Waste: The waste figures are based on actual and estimated amount of waste. In order to reflect the new LCA standard (EN15804) a change was made in 2014 in the calculation method of emission factors for waste. The emission factors for waste have been revised according to the new method in the carbon accounting for the year 2011 and 2012. The emission factors now shows the total climate impact of waste treatment without including avoided emissions in other systems (next cycle). This means that the energy recovery from the incineration of waste for the production of district heating is not deducted from the emission factor of waste for incineration. Recycled waste fractions includes only a small transport component (collection of waste) while the material recycling and replacement of virgin materials takes place outside the system (by the actor who buy the recycled material). Page 4

FIGURE 1 REPORTING BOUNDARIES OF THE GREENHOUSE GAS PROTOCOL Page 5

ton CO2e Carbon accounting report Results Atea Group FIGURE 2 ATEA GROUP TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME 14 000 12 000 Total emissions by source 2007-2013 (tco2e) 10 000 8 000 6 000 4 000 2 000-2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 4 287 5 475 4 638 4 110 5 301 5 837 6 109 Electricity and district heating 4 486 4 490 4 831 4 833 4 505 4 179 4 347 Air travel 1 266 904 905 998 1 524 1 978 1 829 Waste 278 156 118 337 417 428 430 TABLE 1 CARBON INDICATORS ATEA GROUP Atea Group 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 10 318 12 421 12 716 23 % 2 % CO2e emissions per full time employee 2,6 2,1 2,1-18 % 0 % CO2 emissios per revenue in MNOK 0,6 0,5 0,5-22 % -5 % Atea evaluates its climate efforts by comparing the carbon emissions per employee and have a reduction target of 25% CO 2 emissions per employee by 2015 compared with 2007 figures. Atea is 2 years from ending their target period, and have so far managed to reduce their emissions per employee with 18% since 2007. This reduction is largely due to implemented action plans that are integrated in the environmental management system ISO 14001. The results show that the progress to reach the reduction target varies within the organization. Atea Sweden and Finland are the first regions to meet the target of 25% reduction of tco2 per employee. Page 6

TABLE 2 CARBON FOOTPRINT WITH INDICATORS PER EMPLOYEE AND PER REVENUE (2007-VALUES IN BRACKETS) Division Volume Energy (MWh) CO2-e (tonnes) Share of total emissions Norway - Atea Norge AS Petrol liters 177 166 1 618 410 3,2 % Diesel liters 249 822 2 478 633 5,0 % Fuel oil liters 7 878 77 20 0,2 % Electricity kwh 11 339 272 11 339 1 270 10,0 % District heating kwh 1 303 555 1 304 111 0,9 % Air travel pkm 5 017 793-716 5,6 % Recycled waste kg 124 698-4 0,0 % Waste kg 108 348-54 0,4 % Tonne CO2/ employee 2013 (2007) Tonne CO2/ revenue MNOK 2013 (2007) Total Norway - Atea Norge AS 16 816 3 218 25,3 % 2,0 (1,8) 0,5 (0,4) Denmark - Atea A/S Diesel liters 921 285 9 139 2 335 18,4 % Electricity kwh 3 979 639 3 980 1 516 11,9 % District heating kwh 2 021 364 2 021 210 1,6 % Air travel pkm 867 160-313 2,5 % Recycled waste kg 1 295 356-4 0,0 % Waste kg 327 178-164 1,3 % Total Denmark - Atea A/S 15 140 4 541 35,7 % 3,3 (4,1) 0,8 (1,1) Atea Sverige AB Petrol liters 495 801 4 527 1 146 9,0 % Diesel liters 92 032 913 233 1,8 % Electricity kwh 2 626 826 2 627 294 2,3 % District heating kwh 1 805 808 1 806 134 1,1 % Air travel pkm 4 295 944-643 5,1 % Recycled waste kg 95 200-3 0,0 % Waste kg 247 520-124 1,0 % Total Atea Sverige AB 9 872 2 578 20,3 % 1,4 (1,8) 0,3 (0,5) Atea Logistics AB Petrol liters 804 7 2 0,0 % Diesel liters 1 544 15 4 0,0 % Electricity kwh 1 492 750 1 493 167 1,3 % District heating kwh 971 500 972 72 0,6 % Air travel pkm 125 258-13 0,1 % Recycled waste kg 378 170-9 0,1 % Waste kg 156 280-26 0,2 % Total Atea Logistics AB 2 487 293 2,3 % 1,7 (1,0) 0,1 (0,1) Finland Petrol liters 94 246 862 218 1,7 % Diesel liters 94 438 935 239 1,9 % Electricity kwh 778 731 779 87 0,7 % District heating kwh 480 520 481 124 1,0 % Air travel pkm 802 411-117 0,9 % Recycled waste kg 83 726-3 0,0 % Waste kg 6 330-3 0,0 % Total Finland 3 056 791 6,2 % 2,3 (3,6) 0,6 (0,7) The Baltics Petrol liters 119 935 1 095 277 2,2 % Diesel liters 220 205 2 184 558 4,4 % Autogas/LPG liters 12 277 81 19 0,1 % Natural gas m3 7 837 78 16 0,1 % Electricity kwh 913 985 914 284 2,2 % District heating kwh 800 134 800 78 0,6 % Air travel pkm 230 190-27 0,2 % Recycled waste kg 63 543-2 0,0 % Waste kg 67 324-34 0,3 % Total The Baltics 5 152 1 295 10,2 % 2,1 (1,7) 1,9 (1,2) Total Atea Group 52 523 12 716 100 % 2,1 (2,6) 0,5 (0,6) Page 7

ton CO2e Carbon accounting report Atea Norway FIGURE 3 EMISSIONS PER SOURCE ATEA NORWAY 2013 Air travel 22 % Waste 2 % Transport and fossil fuel 33 % The annual greenhouse gas emissions from Atea Norway were 3 218 tons CO 2e The carbon emissions per full time employee increased by 9 % in 2013 compared to 2007. Electricity makes up most of the greenhouse gas emissions. Other emissions are from internal transport (diesel and petrol consumption). The emissions from transport activities increased in 2011 as a result of the nature of the new acquisition. Electricity and district heating 43 % FIGURE 4 ATEA NORWAY TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME 3 500 Total emissions by source 2007-2013 (tco2e) 3 000 2 500 2 000 1 500 1 000 500-2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 439 404 538 499 987 988 1 063 Electricity and district heating 544 582 698 738 911 1 296 1 381 Air travel 383 311 360 387 511 776 716 Waste 17 10 13 18 43 51 58 Page 8

ton CO2e Carbon accounting report TABLE 3 CARBON INDICATORS ATEA NORWAY Atea Norway 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 1 383 3 111 3 218 133 % 3 % CO2e emissions per full time employee 1,8 2,0 2,0 9 % 1 % CO2 emissios per revenue in MNOK 0,4 0,5 0,5 18 % 0 % Atea Denmark FIGURE 5 EMISSIONS PER SOURCE ATEA DENMARK Electricity and district heating 38 % Air travel 7 % Waste 4 % Transport and fossil fuel 51 % The annual greenhouse gas emissions from Atea Denmark were 4 541 tons CO 2, a 20% decrease of CO 2 emissions per full time employee from 2007. Most of the emissions are generated by electricity consumption and fuel consumption to transport. Other minor emissions are from air travel and waste. In 2011 natural gas was replaced with district heating. District heating not only provide higher efficiency but it also lowers the carbon footprint. FIGURE 6 ATEA DENMARK TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME 6 000 Total emissions by source 2007-2013 (tco2e) 5 000 4 000 3 000 2 000 1 000-2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 1 647 1 987 1 717 1 559 1 707 2 076 2 335 Electricity and district heating 3 000 2 971 3 136 3 011 2 569 1 988 1 726 Air travel 107 218 93 37 306 230 313 Waste 166 88 46 166 167 168 168 Page 9

TABLE 4 CARBON INDICATORS ATEA DENMARK Atea Denmark 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 4 920 4 461 4 541-8 % 2 % CO2e emissions per full time employee 4,1 3,2 3,3-20 % 4 % CO2 emissios per revenue in MNOK 1,1 0,8 0,8-23 % 4 % Atea Sweden FIGURE 7 EMISSIONS PER SOURCE ATEA SWEDEN Air travel 25 % Electricity and district heating 17 % Waste 5 % Transport and fossil fuel 53 % The annual greenhouse gas emissions from Atea Sweden were 2 578 tons CO 2, a 26 % decrease of CO 2 emissions per full time employee compared to 2007, reaching Atea Group s target of 25% reduction of CO2 emissions per employee. For the division Atea Sweden, 53 % of the emission are generated from transport with own vehicles including company cars (consumption of diesel and petrol). 25 % of the emissions are generated from air travel. Page 10

ton CO2e Carbon accounting report FIGURE 8 ATEA SWEDEN TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME 3 000 Total emissions by source 2007-2013 (tco2e) 2 500 2 000 1 500 1 000 500-2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 1 059 1 600 1 055 827 1 525 1 482 1 379 Electricity and district heating 367 282 389 482 413 375 428 Air travel 676 255 351 448 544 650 643 Waste 45 40 46 110 111 122 127 Table 5 carbon indicators Atea Sweden Atea Sweden 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 2 147 2 628 2 578 20 % -2 % CO2e emissions per full time employee 1,8 1,4 1,4-26 % -6 % CO2 emissios per revenue in MNOK 0,5 0,4 0,3-38 % -18 % Page 11

ton CO2e Carbon accounting report Atea Logistics FIGURE 9 EMISSIONS PER SOURCE ATEA LOGISTICS Air travel 4 % Electricity and district heating 82 % Waste 12 % Transport and fossil fuel 2 % Atea Logistics is part of Atea Groups Shared Services. The annual greenhouse gas emissions from Atea Logstics were 293 tons CO 2 equivalents, a 74% increase of CO 2 emissions per full time employee compared to 2007. At the same time, there has been a 8% decrease in CO 2 emissions per revenue in MNOK. Electricity and district heating are the largest contributor to the emissions, making up 82%. Atea Logistics have subcontractors responsible for the distribution of goods. The CO 2 emissions from transportation of goods and emissions related to the collection of WEEE from costumers are not included in the carbon accounting. FIGURE 10 ATEA LOGISTICS TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME Total emissions by source 2007-2013 (tco2e) 350 300 250 200 150 100 50-2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 7 5 5 4 5 4 6 Electricity and district heating 149 208 204 210 210 230 239 Air travel 26 6 5 5 12 12 13 Waste 10 7 2 19 53 33 35 Page 12

TABLE 6 CARBON INDICATORS ATEA LOGISTICS Atea Logistics 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 192 279 293 52 % 5 % CO2e emissions per full time employee 1,0 1,7 1,7 74 % 2 % CO2 emissios per revenue in MNOK 0,1 0,1 0,1-8 % -12 % Atea Finland FIGURE 11 EMISSIONS PER SOURCE ATEA FINLAND Electricity and district heating 26 % Air travel 15 % Waste 1 % Transport and fossil fuel 58 % The annual greenhouse gas emissions from Atea Finland were 791 tons CO 2 equivalents, a 36% decrease of CO 2 emissions per full time employee compared to 2007. The reduction of tco2e is mainly due to the new company car policy that encourages and guides employees to select low emission cars. Most of the emissions are generated by fuel consumption to transport and electricity consumption. Other minor emissions are from air travel and waste. Page 13

ton CO2e Carbon accounting report FIGURE 12 ATEA FINLAND TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME 1 400 1 200 1 000 800 600 400 200 TABLE 7 CARBON INDICATORS ATEA FINLAND - Total emissions by source 2007-2013 (tco2e) 2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 635 750 697 594 432 503 457 Electricity and district heating 284 311 277 258 266 218 211 Air travel 61 102 79 111 136 73 117 Waste 8 8 8 14 16 17 6 Atea Finland 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 988 811 791-20 % -3 % CO2e emissions per full time employee 3,6 2,4 2,3-36 % -5 % CO2 emissios per revenue in MNOK 0,7 0,5 0,6-17 % 12 % Page 14

ton CO2e Carbon accounting report Atea The Baltics FIGURE 13 EMISSIONS PER SOURCE ATEA THE BALTICS Electricity and district heating 28 % Air travel 2 % Waste 3 % Transport and fossil fuel 67 % The annual greenhouse gas emissions from Atea Baltics were 1 295 tons CO 2 equivalents, a 22% increase of CO 2 emissions per full time employee compared to 2007. Most of the emissions are generated by fuel consumption to transport and electricity consumption. Other minor emissions are from air travel and waste. The increase of total CO 2 emissions reflects the acquisitions made for the last years. FIGURE 14 ATEA THE BALTICS TOTAL CO 2 EMISSIONS BY SOURCE OVER TIME 1 400 Total emissions by source 2007-2013 (tco2e) 1 200 1 000 800 600 400 200 TABLE 8 CARBON INDICATORS ATEA THE BALTICS - 2007 2008 2009 2010 2011 2012 2013 Transport and fossil fuel 500 728 627 627 644 783 870 Electricity and district heating 142 137 126 136 136 72 363 Air travel 14 12 18 10 15 237 27 Waste 33 3 3 9 27 38 36 Atea The Baltics 2007 2012 2013 07/13 12/13 Totalt corporate CO 2 e: 689 1 130 1 295 88 % 15 % CO2e emissions per full time employee 1,7 2,0 2,1 22 % 4 % CO2 emissios per revenue in MNOK 1,2 1,7 1,9 55 % 10 % Page 15

Reference Method World Resource Institute & World Business Council for Sustainable Development; The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition) Scope 1 Fossil fuel DEFRA (2012), 2012 Guidelines to Defra/DECC s GHG Conversion Factor for Company Reporting, Produced by AEA for the Department of Energy and Climate Change (DECC) and the Department for Environment, Food, and Rural Affairs (Defra), 25.05.2012 Scope 2 Electricity and district heating The Nordic electricity mix covers the weighted production in Sweden, Norway, Finland and Denmark, which reflects the common Nord Pool market area. The electricity emissions factors used in CEMAsys is based on national gross electricity production mixes on a 5 year rolling average (International Energy Agency, IEA). Emission factors per fuel type are based on assumption in the IEA methodological framework. The Danish electricity emission factor is provided by Energinet.dk. Factors for district heating/cooling are either based on actual (local) production mixes, or average IEA statistics. IEA Statistics; "Electricity Information 2011" IEA Statistics; " CO 2 Emission from fuel combustion, Highlights", 2011 edition Scope 3 Air travel and waste DEFRA (2012), 2012 Guidelines to Defra/DECC s GHG Conversion Factor for Company Reporting, Produced by AEA for the Department of Energy and Climate Change (DECC) and the Department for Environment, Food, and Rural Affairs (Defra), 25.05.2012 ECOinvent Page 16