HRW GHG Emissions Methodology FY22/23

Prepared by: Rawstone Consulting Ltd
For: HRW
Date: 1st March 2024

Introduction

HRW is committed to measuring, managing and reducing their GHG emissions with the overall aim of limiting climate change.

This document sets out the methodology that HRW used to calculate their carbon emissions for FY22/23, the company baseline.

Total scope 1 and 2 GHG emissions were 26 tCO₂e (market-based method), and emissions from selected scope 3 categories were 72 tCO₂e (fuel- and energy- related activities, business travel and employee commuting).

Scope

GHG emissions have been measured for all operations relating to Healthcare Research Worldwide Ltd, “HRW” including any subsidiaries or joint ventures.

Reporting Period

Emissions for FY22/23 cover those from 1^st April 2022 – 31^st March 2023 inclusive.

Method

GHG emissions for the company have been measured in accordance with the GHG Protocol Corporate Standard, with reporting boundaries defined by the operational consolidation (control) approach.

Scope 2 emissions have been measured using both the location-based and market-based method, with the latter being used for performance tracking (baselines and targets).

Conversion Factors

GHG emissions have been calculated using conversion factors for carbon dioxide (CO₂), methane (CH₄) and nitrous oxide (N₂O). There are no known emissions of other greenhouse gases. The emissions factors used are the UK Government conversion factors for 2023.

Emission Sources and Methodology

Emissions reported cover scope 1 and 2 and selected scope 3 sources. A description of all emission sources and their calculation method is presented in Table 1.

Table: Emission sources and methodology

Reported emissions are estimated to cover >95% of scope 1 and 2 emission sources, and ~50% of scope 3 emission sources. Steps to expand the data collected and improve data collection methods will be taken over the coming years.

Emission Figures and Baseline

HRW’s total measured scope 1, 2 and 3 emissions for FY22/23 were 98.0 tCO₂e (market-based method).

Table 2: HRW’s scope 1, 2 and 3 GHG emissions for FY22/23.

Recalculation Policy

The GHG emissions for FY22/23 form the baseline against which reduction targets will be set. Should these change significantly due to merger, acquisition, change of calculation methodology or discovery of significant errors, the baseline will be retrospectively recalculated and externally published. The significance threshold for this is set as a cumulative impact (increase or decrease) of >=5%.

Appendix 1: Comparison of scope 1 & 2 GHG figures to SBT submission

Appendix 2: Data improvement opportunities

Steps to expand and enhance data collection methods are recommended as follows:

• Expand data collection to include scope 3 categories 1, 2 and 4 which can all be measured through the spend-based method and application of industry emission factors in year one.
• Expand data collection to include waste (scope 3 category 5). This can be through the spend-based method but a better way would be to look at the volume and frequency of bin collection and use this to calculate emissions.
• Engage with the landlords of the New York and London offices to obtain more detailed information on electricity (both offices) and gas (New York) usage (e.g. kWh/therms). Alternatively, HRW could directly take meter readings, if access permits.
• Explore opportunities to enhance the expense system to capture additional travel related data. In particular, look at ways to:
  • Readily identify expenses that relate to a mode of travel (i.e. rather than food, accommodation or other expenses). Currently this is manually done based on descriptions provided.
  • For flights booked through expenses, to always include the to/from destination, ticket type (single/return) and travel class (economy, premium economy, business, first).