Reunert Limited · engineering, information and communication technologies and defence and allied...

Copyright sustainableIT® 2017 1

Reunert Limited

Greenhouse Gas Assessment for the financial year ending 30 September

2017

19th January 2018

The Carbon Report | a division of sustainableIT®


Table of Contents

Reunert Limited ...................................................................................................................................... 1

Greenhouse Gas Assessment for the financial year ending 30 September 2017 ................................... 1

Table of Contents .................................................................................................................................... 2

Greenhouse Gas Assessment 1 October 2016 to 30 September 2017 ................................................... 3

Executive Summary ............................................................................................................................. 3

Inventory boundary and scope of assessment ................................................................................... 9

Scope 1 and Scope 2 exclusions ........................................................................................................ 13

Greenhouse gas emission calculation detail ..................................................................................... 14

Greenhouse Gas Equivalencies ......................................................................................................... 24

Exposure to proposed carbon taxation ............................................................................................ 25

Understanding uncertainty and disclaimer .......................................................................................... 26

Contact details ...................................................................................................................................... 27

References ............................................................................................................................................ 28


Greenhouse Gas Assessment 1 October 2016 to 30 September 2017

Executive Summary The Reunert group manages a diversified portfolio of businesses in the fields of electrical

engineering, information and communication technologies and defence and allied technologies.

Established in 1888 and first listed on the JSE in 1948, Reunert Limited is a leading South African

company. The group is listed in the industrial goods and services (electronic and electrical

equipment) sector of the JSE. The group operates mainly in South Africa with a major operation in

Zambia and minor operations situated in Australia, Lesotho, Sweden, USA and Zimbabwe. Reunert

currently manages three main operating segments: Electrical Engineering, Information

Communication Technologies (ICT) and Applied Electronics.

This report reflects the greenhouse gas emissions of Reunert Limited for the financial year ending 30

September 2017 based on the Greenhouse Gas Protocol Corporate Accounting and Reporting

Standard, herein referred to as the GHG Protocol. Reunert Limited’s 2016/2017 greenhouse gas

emissions by scope were as follows:

Table 1: Total greenhouse gas emissions by Scope

GHG Emissions by Scope metric tonnes CO2e % increase/decrease

from 2016 FY

% increase/decrease from Base Year

(2015)

Scope 1 6 662.32 +8% +9%

Reunert Limited 6 492.94

Joint venture 169.38

Scope 2 40 715.83 -10% -7%


Joint venture 4 509.23

Total Scope 1 & 2 47 378.15 -8% -5%


Joint venture 4 678.61

Scope 3 511 119.01 +20% +289%

Total Scope 1, 2 & 3 558 497.16 +17% +208%

Notes: 1. Reunert Limited includes Reunert parent company and subsidiaries under financial control. 2. Joint venture refers to joint venture CBI-electric: Aberdare ATC Telecom Cables (Pty) Limited.


Figure 1: Graph illustrating distribution of total greenhouse gas emissions by scope.

6662.32, 1%40715.83, 7%

511119.01, 92%

2016/2017 GHG Inventory by ScopeTonnes of CO2e

Scope 1

Scope 2

Scope 3


Table 2: Greenhouse gas emissions by Scope, emission source and company

t CO2e % inc/

dec from 2016

Emission sources Electrical Engineering

ICT Applied Electronics

Group Services

Total Reunert Limited

Total Scope 1 5 727.16 378.42 535.53 21.21 6 662.32 8%

Stationary fuel combustion 4 286.71 4.19 25.68 0.13 4 316.71 15%

Stationary fuel non-energy 20.76 20.76 25%

Mobile fuel combustion 1 419.69 374.23 509.85 21.08 2 324.85 -2%

Percentage Scope 1 85.96% 5.68% 8.04% 0.32%

Total Scope 2 33 008.92 1 008.58 6 131.94 566.40 40 715.83 -10%

Purchased electricity (location based) 33 008.92 1 008.58 6 131.94 566.40 40 715.83 -10%


Total Scope 1 & Scope 2 38 736.07 1 387.00 6 667.48 587.60 47 378.15 -8%

Total Scope 3 503 859.06 5 250.70 1 919.73 89.51 511 119.01 +20%

Purchased goods, services:

Material use 181 698.47 7.95 71.17 181 777.60 +63%

Outsourced warehousing 129.34 129.34 -54%

Water supply 59.80 13.69 21.86 1.30 96.64 -17%

Transport and distribution 319 541.64 0.02 0.01 319 541.67 +5%

Waste generated:

Water treatment 221.46 23.17 42.92 2.59 290.14 -62%

Waste disposal 322.13 4.85 9.00 0.05 336.03 +15%

Business travel 159.75 1 773.50 634.73 85.57 2 653.55 +3%

Upstream leased assets:

Mobile fuel 55.42 12.72 68.13 -2%

Purchased electricity 1 855.82 3 242.77 1 127.32 6 225.91 +6%


Total Scope 1, 2 & 3 542 595.14 6 637.70 8 587.21 677.11 558 497.16 +17%


Figure 2: Greenhouse gas emissions by emission source

0 100,000 200,000 300,000 400,000 500,000

Scope 1

Scope 2

Scope 3

t CO2e

2016/2017 GHG Inventory by Emission Sourcet CO2e

Stationary fuel combustion Stationary fuel non energy useMobile fuel combustion Purchased electricity (location)Upstream leased assets: fuel combustion Upstream leased assets: purchased electricityBusiness travel Material useOutsourced warehousing Waste disposalWater supply Water treatment


Figure 3: Greenhouse gas emissions by emission source by year

0 50,000 100,000 150,000 200,000 250,000 300,000

2016

2017

t CO2e

GHG Emissions by yeart CO2e

Transport and distribution Water treatmentWater supply Waste disposalOutsourced warehousing Material useBusiness travel Upstream leased assets: purchased electricityUpstream leased assets: fuel combustion Purchased electricityMobile fuel combustion Stationary fuel non energy useStationary fuel combustion


Table 3: Greenhouse gas emissions intensities

metric tonnes CO2e

% increase or decrease from 2016

GHG Emissions Intensities by Entity

Sc 1 + 2 emissions

Sc 1 + 2 emissions

per m2 1

Sc 1 + 2 emissions

per FTE2 kWh/m2

Total emissions

per Rm

revenue3

Sc 1 + 2 emissions

per Rm revenue

Electrical Engineering 38 736.07

-9% 0.24

-17% 13.98

-8% 378.33

+43% 103.41

-8% 7.38

-28%

ICT 1 387.00

-18% 0.09

-12% 0.89 -4%

134.23 +18%

2.01 -10%

0.42 -18%

Applied Electronics 6 667.48

+13% 0.17 -8%

5.60 -6%

167.77 0%

4.99 +4%

3.88 -1%

Group Services 587.60

-64% 0.03

-63% 8.28

-69% 26.24 -64%

48.37 -44%

41.97 -47%


-8% 0.20

-17% 8.46 -7%

284.14 +36%

54.29 +2%

4.61 -20%

1 Square meterage intensity includes the emissions sources: Scope 1 stationary fuel combustion, Scope 1 stationary non-

energy fuel use and Scope 2 purchased electricity in company owned and controlled sites.

2 FTE made up of permanent employees only.

3 Percentage increase or decrease from previous year should be treated with caution as additional Scope 3 emission

sources not measured in previous years were incorporated in the current year.


Inventory boundary and scope of assessment In accordance with the GHG Protocol, the organisational boundary and operational scope of the

assessment are defined in the tables below.

Organisational boundary

Table 4: Organisational boundary

Methodology Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (Revised)4

Reporting period 1 October 2016 to 30 September 2017

Organisational Entity Reunert Limited

Organisational Boundary Financial Control

Financial Control Reunert Limited has 100% financial control over all operations and entities unless specified. An exception to this applies to the joint venture CBI-electric: Aberdare ATC Telecom Cables (Pty) Limited of which it has 50% financial control.

Only franchises in which Reunert holds a majority share have been included in the scope. Franchises over which Reunert have no financial control are excluded from the scope of this assessment

Emissions reported reflect the percentage of financial control.

Base year YE 2015, no reduction targets in place5

Number of FTE employees 5 5986

Area of measured facilities All occupied sites: 262 538 m2

Company owned/controlled sites: 225 877 m2

Revenue R 10 288 million

Verification No third-party verification

4 See Appendix A within attached appendices.

5 See Appendix B within attached appendices.

6 Number of employees is calculated based on the average number of permanent full time equivalent employees.


* Franchise operations over which Reunert Limited have ownership and financial control.

Figure 4: Organisational structure of Reunert Limited

Reu

ner

t Li

mit

ed

Group Services

Holdings Division

Reunert Management

Electrical Engineering

Low Voltage

South Africa

Lesotho

USA

Australia

African Cables

Telecom Cables (50%)

Tank Industries

Zamefa (Zambia)

ICT

Nashua Office

Franchisees*

Sweden

Kopano Copier

Quince Capital

Pan Solutions

Nashua Communications

Nashua ECN

Applied Electronics

Reutech Communications

Omnigo

Reutech Radar

Fuchs

Reutech Solutions

RC&C Manufacturing

Terra Firma

Ryonic Robotics

Nanoteq


Facilities included in assessment

*Indicates owned properties under financial control of Reunert Limited


Johannesburg: Low Voltage - Head Office* Cape Town: Low Voltage* Lesotho Australia America Boksburg: Solutions*

Vereeniging – Factory* Power Installations (Parow)* Tank Industries Zamefa* Brits (Joint Venture: 50% contribution)*

Information Communication Technologies

Woodmead: Nashua Limited Midrand: Nashua Kopano* Port Elizabeth: Nashua Ltd Algoa* Brooklyn: Nashua Tswane 1 Weltevreden Park: Nashua WestRand Johannesburg: Nashua Central Tygerberg: Nashua Ltd Tygerberg - Rosenpark Tygerberg: Nashua Ltd Tygerberg - Brackengate Paarl: Nashua Ltd Paarl and West Coast

Cape Town - Nashua Ltd Cape Town Durban: Nashua Ltd Pinetown Durban: Nashua Ltd Durban: Nashua Ltd Copy Shop Midrand: Pansolutions Holdings Parow: Nashua Communications* Midrand: Nashua Communications* Sandton: ECN Regional POP Midrand: ECN Reunert Park*

Applied Electronics

New Germany 9 Valley: Reutech Communications* New Germany 19 Valley: Reutech Communications* Reutech Communications North* Omnigo, Waltloo Stellenbosch: Reutech Radar Systems*

RCC Manufacturing Factory* Midrand: Reutech Solutions* Alrode: Fuchs* Terrafirma Terrafirma Academy Reunert Park* Von Willich Ave, Centurion

Group Services

Boksburg: ARGO* Boksburg: Other* Boksburg: Reapers* Boksburg: Reunert College* Wadeville Iveco SA*

Mabula, Bela-Bela* Sterkspruit, Lydenburg* Boksburg: Vacant* Reunert Park*

Owned facilities excluded from assessment as deemed immaterial

Hoedspruit: 100 Ferret Street* Lepalala: 34 Ellis Street* Pietersburg: 65 Ireland Street*

Hoedspruit: 78 Duiker Street* Midrand: WBS* Rietfontein*


Operational scope

The activities listed in the table below form the operational scope of the assessment.

Table 5: Operational scope

Greenhouse gases present in

boundary

Carbon dioxide (CO2)

Methane (CH4)

Nitrous oxide (N2O)

Hydro fluorocarbons (HFCs)7

Immateriality guideline Emission source activities believed to make up less than 2.5% of

total emissions are believed to be immaterial.

GHG emissions sources included in assessment

Direct emissions Stationary fuel combustion in assets over which Reunert Limited has financial control

Stationary fuel non-energy use in assets over which Reunert Limited has financial control

Mobile fuel combustion in vehicles over which Reunert Limited has financial control

Indirect emissions Purchased electricity in facilities over which Reunert Limited has financial control

Purchased goods and services, including: Material use of input materials Outsourced warehousing services Water supply

Transportation and distribution

Waste disposal, including: Water treatment Waste disposal of materials

Business travel including: Air travel in commercial airlines Land travel in rental vehicles Land travel in employee owned and operated vehicles

Upstream leased assets, including: Mobile fuel combustion in leased vehicles

7 Fugitive HFC emissions from air conditioning are present but excluded due to immateriality and lack of available data.


Purchased electricity in leased facilities

Scope 1 and Scope 2 exclusions HFC fugitive emissions

Scope 1 fugitive emissions from air conditioning equipment have been excluded due to immateriality

and lack of available data.

Purchased electricity

Purchased electricity is excluded in a number of sites due to unavailability of data. Where usage is

excluded it is deemed to be immaterial.


Greenhouse gas emission calculation detail Direct emissions

Table 6: Calculation of stationary fuel combustion emissions

Emissions Source UOM Quantity /

Annum kg CO2e

per unit8 t CO2e

Stationary fuel combustion


4 286.71

Diesel (100% mineral diesel) lt 141,137 2.83288 399.82

Natural gas kWh 18,605,015 0.20216 3,761.14

LPG kg 43,190 2.91144 125.74

ICT

4.19

Diesel (100% mineral diesel) lt 487 2.83288 1.38

LPG lt 1 446 1.61585 2.34

LPG kg 164 2.91144 0.48

Applied Electronics

25.68

Diesel (100% mineral diesel) lt 8 577 2.83288 24.30

LPG kg 475 2.91144 1.38

Group Services

0.13

LPG kg 45 2.91144 0.13

Total

4 316.71

Table 7: Calculation of stationary fuel non-energy use emissions

Emissions Source UOM Quantity / Annum t C/TJ9 ODU10 CO2/C t CO2e

Stationary fuel non-energy use

Electrical Engineering 20.76

Oil TJ 0.46311 20.00 0.200 3.66667 6.80

Lubricants TJ 0.95212 20.00 0.200 3.66667 13.96

Total 20.76

8 Fuel emission factors sourced from Department of Environmental Affairs Technical Guidelines for Monitoring, Reporting

and Verification of Greenhouse Gas Emissions by Industry, v TG-2016.1, April 2017.

9 Carbon content factor. Source: IPCC Guidelines Chapter 1 of Volume 2 on Energy.

10 Oxidised during use factor. Source: IPCC Guidelines Chapter 1 of Volume 2 on Energy.

11 11 527 lt oil converted to TJ using density factor of 1 and a net CV TJ/Gg factor of 40.20. Source: CDP Conversion of fuel

data January 2014, IPCC Guidelines Chapter 1 of Volume 2 on Energy.

12 23 679 kg lubricant converted to TJ using a net CV TJ/Gg factor of 40.20. Source: IPCC Guidelines Chapter 1 of Volume 2

on Energy.


Table 8: Calculation of mobile fuel combustion emissions


Annum kg CO2e

per unit13 t CO2e

Mobile fuel combustion



Petrol (100% mineral petrol) lt 304 284 2.43114 739.76

LPG kwh 91 188 0.23295 21.24

ICT 374.23


Diesel (100% mineral diesel) lt (derived) 14 25 739 3.15188 81.13


Petrol (100% mineral petrol) lt (derived) 11 518 2.43114 28.00

Applied Electronics 509.85


Diesel (100% mineral diesel) lt (derived) 3 167 3.15188 9.98


Petrol (100% mineral petrol) lt (derived) 21 949 2.43114 53.36

LPG kg 190 2.98311 0.57


Diesel (100% mineral diesel) mobile lt 2 503 3.15188 7.89


Total 2 324.85



14 Derived litres have been estimated from fuel spend and an average fuel price of R11.21 per litre diesel and R12.84 per

litre petrol.


Indirect emissions

Scope 2

Table 9: Calculation of purchased electricity emissions


Annum kg CO2e

per unit15 t CO2e

Purchased electricity – location based


Purchased electricity kWh 33 617 353 0.98000 32 945.01

Purchased electricity: Zambia kWh 26 867 658 0.00238 63.91

ICT 1 008.58





Purchased electricity kWh 577 956 0.98000 566.40

Total 40 715.83

Notes: 1. Purchased electricity data is incomplete and therefore emissions are underestimated.

15 South African grid emission factor sourced from Eskom’s Annual Integrated Report, 2017. Zambia purchased electricity

factor sourced from Ecometrica (based on IEA 2015 data).


Scope 3

Table 10: Calculation of material use emissions


Annum kg CO2e

per unit16 t CO2e

Material use


Paper tn 413.68 928.59974 384.14

Copper tn 28 943.31 3 757.79396 108 763.00

Aluminum tn 5 217.70 3 757.79396 19 607.03

Steel tn 1 350.48 3 757.79396 5 074.83

Galvanised Steel tn 9 028.45 3 757.79396 33 927.07

PVC tn 4 003.28 3 415.97416 13 675.08

Brass tn 71.14 3 757.79396 267.32

ICT 7.95

Paper tn 8.56 928.59974 7.95


Paper tn 6.17 928.59974 5.73

Copper tn 6.45 3,757.79396 24.24

Steel tn 7.87 3,757.79396 29.59

PVC tn 0.23 3,415.97416 0.79

Nickel tn 1.75 3,757.79396 6.58

Reused Aluminum (within entity) tn 0.15 0.00000 0.00

Reused Steel (within entity) tn 4.79 0.00000 0.00

Recycled Paper tn 5.35 795.47302 4.26

Total 181 777.60

Table 11: Calculation of outsourced warehousing services emissions


Annum kg CO2e

per unit17 t CO2e

Outsourced services

ICT 129.34

Purchased electricity kWh unavailable 0.98000


Total 129.34

16 Materials sourced from primary material production. Recycled materials sourced from closed loop recycling. UK

Government conversion factors for Company Reporting, version 1.0, 2017.

17 South African grid emission factor sourced from Eskom’s Annual Integrated Report, 2017. Fuel emission factor sourced

from Department of Environmental Affairs Technical Guidelines for Monitoring, Reporting and Verification of Greenhouse

Gas Emissions by Industry, v TG-2016.1, April 2017.


Table 12: Calculation of water supply emissions


Annum kg CO2e

per unit18 t CO2e

Water supply


Municipal water supply kl 173 834 0.34400 59.80

ICT 13.69




Group Services 1.30


Total 96.64

Table 13: Calculation of upstream transport and distribution emissions


Annum kg CO2e

per unit19 t CO2e

Third party transport and distribution


Road Van tonne.km 3 220 514 0.55327 1 781.82

Road Articulated tonne.km 2,483,072,595 0.07874 195 517.14

Road Rigid tonne.km 620,768,149 0.19692 122 241.66

Shipping tonne.km 80 0.01315 0.00

Air transport tonne.km 964 1.05649 1.02

ICT 0.02

Road Van tonne.km 29 0.55327 0.02


Road Van tonne.km 17 0.55327 0.01

Total 319 541.67

18 UK Government conversion factors for Company Reporting, version 1.0, 2017.



Table 14: Calculation of water treatment emissions


Annum kg CO2e

per unit20 t CO2e

Water treatment


Municipal effluent kl 312 798 0.70800 221.46

ICT 23.17




Group Services 2.59


Total 290.14

Notes

Effluent estimated to be 50% of water supply in 11 sites where effluent data unavailable21.

Table 15: Calculation of waste disposal emissions


Annum kg CO2e

per unit22 t CO2e

Waste disposal


General Waste

Commercial and Industrial Waste tn 2,375.97 100.07286 237.77

WEEE tn 55.05 21.76000 1.20

Brown Grades (incl. Cardboard) tn 115.70 21.76000 2.52

White Grades tn 1.40 21.76000 0.03

White Grades (to landfill) tn 2.51 1,042.20170 2.61

Mixed Grades tn 25.77 21.76000 0.56

Polyethylene terephthalate (PETE) tn 0.03 21.76000 0.00

Other plastics tn 377.71 21.76000 8.22

Ferrous tn 323.60 21.76000 7.04

Non-ferrous tn 328.76 21.76000 7.15

Other tn 451.91 100.07286 45.22

Hazardous Waste

Waste containing Mercury tn 0.60 100.07286 0.06

Solvents without halogens and Sulphur tn 23.71 100.07286 2.37


21 Approximately 50% of urban and industrial drainage is returned for reuse. CSIR referencing DEAT, 2006.

22 Materials sourced from primary material production. Recycled materials sourced from closed loop recycling. UK

Government conversion factors for Company Reporting, version 1.0, 2017.


Mixed WEEE tn 5.57 21.76000 0.12

Lead batteries tn 0.11 64.63649 0.01

Oil Contaminated Waste tn 70.45 100.07286 7.05

Pathological Waste tn 0.04 100.07286 0.00

Infectious Waste and Sharps tn 0.18 100.07286 0.02

Chemical waste tn 0.38 100.07286 0.04

Miscellaneous tn 1.34 100.07286 0.13

ICT 4.85

General Waste

Commercial and Industrial Waste tn 38.90 100.07286 3.89

Waste of Electric and Electronic Equipment (WEEE) tn 9.17 21.76000 0.20

Brown Grades (incl. Carboard) tn 1.51 21.76000 0.03

White Grades tn 0.54 21.76000 0.01


Glass tn 0.35 21.76000 0.01

Other tn 5.52 100.07286 0.55

Hazardous Waste

Solvents without halogens and Sulphur tn 1.13 100.07286 0.11


General Waste

Commercial and Industrial Waste tn 72.63 100.07286 7.27

Mixed WEEE tn 3.57 21.76000 0.08

Brown Grades (incl. Cardboard) tn 11.87 21.76000 0.26

White Grades tn 5.35 21.76000 0.12

Mixed Grades tn 3.62 21.76000 0.08


Glass tn 8.24 21.76000 0.18

Ferrous tn 8.56 21.76000 0.19

Non-ferrous tn 0.24 21.76000 0.01

Other tn 5.07 100.07286 0.51

Hazardous Waste

Waste Oils tn 0.00 21.76000 0.00

Mixed WEEE tn 0.52 21.76000 0.01

Lead Batteries tn 0.12 64.63649 0.01

Waste containing Mercury tn 0.14 100.07286 0.01

Pathological Waste tn 0.00 100.07286 0.00

Infectious Waste and Sharps tn 0.00 100.07286 0.00

Group Services 0.05

General Waste

White Grades tn 2.15 21.76000 0.05

Total 336.03

Notes: 1. Waste disposal is part reported and therefore emissions are believed to be underestimated.


Table 16: Calculation of business travel emissions


Annum kg CO2e

per unit23 t CO2e

Business travel in non-company owned assets


Vehicle rental 4.78

Vehicle Rental Small Petrol km 24 226 0.15649 3.79

Vehicle Rental Medium Petrol km 5 071 0.19490 0.99

Air travel 154.97

Domestic Economy Class p.km 702 449 0.14141 99.33

Short-haul Economy Class p.km 264 365 0.08378 22.15

Short-haul Business Class p.km 972 0.12565 0.12

Long-haul Economy Class p.km 457 241 0.07296 33.36

ICT 1 773.50

Vehicle rental 1.67

Vehicle Rental CO2e gm 294 335 0.29

Vehicle Rental Small (petrol) km 2 746 0.15649 0.43

Vehicle Rental Medium (petrol) km 4 835 0.19490 0.94

Air travel 210.26

Domestic Economy Class p.km 1 095 579 0.14141 154.93



Reimbursed land travel 1 561.57



Petrol (100% mineral petrol) lt (derived24) 118 189 2.43114 287.33

Petrol vehicle (passenger ave.) km 198 442 0.18568 36.85


Vehicle rental 6.34



Air travel 608.37



Short-haul Business Class p.km 69 603 0.12565 8.75

Long-haul Economy Class p.km 3 287 258 0.07296 239.85

Long-haul Business Class p.km 1 034 898 0.21160 218.98

Reimbursed land travel 20.02

Medium vehicle (passenger ave.) km 3 910 0.18436 0.72

23 Air travel factors provide for a distance uplift of 8% to compensate for uplift and planes not flying using the most direct

route however do not account for radiative forcing. UK Government conversion factors for Company Reporting, version

1.0, 2017. Fuel emission factors sourced from Department of Environmental Affairs Technical Guidelines for Monitoring,

Reporting and Verification of Greenhouse Gas Emissions by Industry, v TG-2016.1, April 2017.

24 Derived litres have been estimated from fuel spend and an average fuel price of R11.21 per litre diesel and R12.84 per

litre petrol.


Unknown fuel lt 6 915 2.79151 19.30


Vehicle rental 2.77

Vehicle Rental CO2e gm 1 154 095 1.15



Air travel 81.51




Long-haul Business Class p.km 47 559 0.21160 10.06

Reimbursed land travel 1.30

Diesel vehicle (passenger ave.) km 3 827 0.17887 0.68

Petrol vehicle (passenger ave.) km 3 309 0.18568 0.61

Total 2 653.55

Notes: 1. Small petrol vehicle refers to petrol vehicle up to 1.4lt. 2. Medium petrol vehicle refers to petrol vehicle 1.4 - 2.0lt.

Table 17: Calculation of mobile fuel combustion emissions in upstream leased assets


Annum kg CO2e

per unit25 t CO2e

Mobile fuel combustion

ICT 55.42


Diesel (100% mineral diesel) lt (derived26) 12 723 3.15188 40.10


Petrol vehicle (passenger average) km 8 017 0.18568 1.49



Total 68.13


and Verification of Greenhouse Gas Emissions by Industry, v TG-2016.1, April 2017. Kilometre emission factors sourced

from UK Government conversion factors for Company Reporting, version 1.0, 2017.

26 12 723 litres estimated from a fuel spend of R142,640 and average diesel fuel price of R11.21/litre.


Table 18: Calculation of purchased electricity emissions in upstream leased assets


Annum kg CO2e

per unit27 t CO2e

Purchased electricity


Purchased electricity kWh 345 210 0.98000 338.31

Purchased electricity: Lesotho kWh 1 469 084 0.98000 1 439.70

Purchased electricity: Australia kWh 86 827 0.81000 70.33

Purchased electricity: USA kWh 14 504 0.51552 7.48

ICT 3 242.77




Total 6 225.91

Notes: 1. Purchased electricity data is incomplete and therefore emissions are underestimated.

27 South African grid emission factor sourced from Eskom’s Annual Integrated Report, 2017. The South African grid

emission factor has been applied to Lesotho. Australian grid emission factor sourced from Australian Government National

greenhouse accounts, July 2017. US grid emission factor sourced from EPA Emission Factors for Greenhouse Gas

Inventories, November 2015.


Greenhouse Gas Equivalencies Reunert Limited’s total footprint is equivalent to each of the following statements28:

119 593

Passenger vehicle use for one year

83 708

Homes’ electricity use for one year

3 049

Railcars worth of coal burned

194 598

Tons of waste recycled instead of landfilled

14 474 093

Carbon sequestered by tree seedlings over 10 yrs

657 829

Carbon sequestered annually by acres of US forest

28 Source: EPA Equivalencies Calculator http://www2.epa.gov/energy/greenhouse-gas-equivalencies-calculator


Exposure to proposed carbon taxation Based on the Draft Carbon Tax Bill released by National Treasury in November 2015, Reunert Limited

should allow for the following taxation:

1. Direct taxation on the combustion of natural gas if combustion installation exceeds 10MW.

2. Increased fuels spend as carbon tax on liquid fuels will be added to the current fuel levy.

3. Increased costs in up- and downstream transport related activities such as business travel

and logistics.

Taking into account revenue recycling measures, the tax has been designed to ensure that its overall

impact will, in the initial phase, be neutral on the price of electricity. Financial exposure would

therefore only include that of tax on fuel.

Based on this year’s fuel-dependant activities, the estimated financial impact of taxation is shown in

the table below.

Table 19: Calculation of carbon tax exposure on direct emission sources

Emissions t CO2e

Effective tax rate Cost per annum

Cost implication of direct taxation

Scope 1 stationary fuel (natural gas) 3 761 R 48.00 180 534

Cost implication of increased fuel levy

Scope 1 liquid fuels 2 760 R 48.00 R 132 502

Total direct costs R 313 036

High level estimate on the cost implication of an increased fuel levy on business travel and 3rd party logistics

Scope 3 business travel 2 654 R 48.00 R 127 370

Scope 3 downstream transportation and distribution 319 542 R 48.00 R 15 338 000

Total indirect costs

R 15 465 370

Notes: 1. Zambian fuel emissions have been excluded. 2. Effective tax rate based on a tax rate of R120 per tonne CO2e with a 60% basic tax-free threshold. 3. With the exception of business travel and 3rd party downstream transportation and distribution, the financial impact on up- and downstream emission sources which may be affected has not been calculated.


Understanding uncertainty and disclaimer

There are uncertainties associated with greenhouse gas inventories which can be broadly categorised into scientific uncertainty and estimation uncertainty. Scientific Uncertainty

Scientific uncertainty arises when the science of the actual emission and/or sequestration process is

not sufficiently understood and the emission factor is uncertain. For example, many of the direct and

indirect emissions factors associated with global warming potential for emission estimates involve

scientific uncertainty. Analysing and quantifying such scientific uncertainty is extremely problematic

and is beyond the scope of most company’s inventory efforts. The emissions factors used in this

report are based on reliable sources and all are referenced throughout the document, however, all

are subject to scientific uncertainty.

Estimation Uncertainty

Estimation uncertainty arises any time greenhouse gas emissions are quantified. Therefore all

emission or removal estimates are associated with estimation uncertainty. Estimation uncertainty

can be further classified into two types: model uncertainty and parameter uncertainty.

• Model uncertainty refers to the uncertainty associated with the mathematical equations (i.e.

models) used to characterise the relationships between various parameters and emission

processes. For example, model uncertainty may arise either due to the use of an incorrect

mathematical model or inappropriate parameters (i.e. inputs) in the model. Like scientific

uncertainty, estimating model uncertainty is beyond the scope of most company’s inventory

efforts. Any model uncertainty is beyond the scope of this report.

• Parameter uncertainty refers to the uncertainty associated with quantifying the parameters

used as inputs (e.g. activity data, emission factors, or other parameters) to estimation models.

Parameter uncertainties can be evaluated through statistical analysis, measurement equipment

precision determinations, and expert judgment.

This report is based on activity data gathered by the client. sustainableIT bears no responsibility for

the accuracy of the primary data provided by Reunert Limited. The primary data that this report has

been based on has not been verified.


Contact details

Carina de Klerk

Investor Relations and Communications

Reunert Limited

Nashua Building

Woodmead North Office Park

54 Maxwell Drive

Woodmead

Sandton

T +27 11 517 9000

E [email protected]

Teresa Legg

GHG Assessor

The Carbon Report

1st Floor, Convention Towers

Cnr of Walter Sisulu and Heerengracht Streets

Foreshore

Cape Town

T +27 21 403 6411

E [email protected]

www.thecarbonreport.co.za

mailto:[email protected]

http://www.thecarbonreport.co.za/


References

Australia Government, 2017. Australian Government National greenhouse accounts factors, July

2017.

Ecometrica, 2017.

Environmental Protection Agency, 2015. EPA Emission Factors for Greenhouse Gas Inventories,

November 2015.

Environmental Protection Agency (US). Greenhouse Gas Equivalencies calculator.

http://www2.epa.gov/energy/greenhouse-gas-equivalencies-calculator.

Eskom, 2017. Eskom Annual Integrated Report 2017.

Intergovernmental Panel on Climate Change. IPCC Guidelines Chapter 1 of Volume 2 on Energy.

National Treasury, 2015. Draft Carbon Tax Bill.

UK Government, 2017. UK Government conversion factors for Company Reporting, version 1.0, 2017.

World Resources Institute. Hot Climate, Cool Commerce. A service sector guide to greenhouse gas

management.

World Resources Institute and World Business Council for Sustainable Development. The

Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (Revised Edition).

World Resources Institute. GHG Protocol guidance on uncertainty assessment in GHG inventories

and calculating statistical parameter uncertainty.

Abbreviations

CH4 Methane

CC Carbon content

CO2 Carbon dioxide

CO2e Carbon dioxide equivalent

FTE Full time employee

GHG Greenhouse gases

GWP Global warming potential

HCFC Hydro chlorofluorocarbon

HFC Hydro fluorocarbon

HVAC Heating, ventilation and air conditioning

IPCC Intergovernmental Panel on Climate Change

N2O Nitrous oxide

NF3 Nitrogen trifluoride

ODU Oxidised during use

PFC Perfluorocarbons

SF6 Sulphur hexafluoride

UOM Unit of measure

WBCSD World Business Council for Sustainable Development

WRI World Resources Institute


Glossary of terms

Boundaries – The inventory boundaries to

determine which emissions are accounted and

reported by the company. Boundaries can

include organisational, operational and

geographic.

Carbon footprint – The total greenhouse gas

emissions caused directly and indirectly by an

organisation, typically over a period of 12

months.

CO2e – Carbon dioxide equivalent – The

universal unit of measurement to indicate the

global warming potential (GWP) of each of the

reported greenhouse gases, expressed in

terms of the GWP of one unit of carbon

dioxide. It is used to evaluate greenhouse

gases against a common basis.

Direct emissions – GHG emissions from

sources that are owned or controlled by the

reporting company.

Emissions – The release of greenhouse gases

into the atmosphere.

Emission factor – A factor allowing GHG

emissions to be estimated from a unit of

available activity data and absolute GHG

emissions.

Greenhouse gases (GHG) –Under this

Standard GHGs are the seven gases listed in

the Kyoto Protocol, namely carbon dioxide,

methane, nitrous oxide, hydrofluorocarbons,

perfluorocarbons, sulphur hexafluoride and

nitrogen trifluoride.

GHG offset – Offsets are GHG reductions used

to compensate for GHG emissions elsewhere.

GHG Inventory – A quantified list of an

organisations GHG emissions and sources.

GHG Protocol – Greenhouse Gas Protocol

Corporate Accounting and Reporting

Standard.

Global warming potential – a factor describing the degree of harm to the atmosphere of one unit of a given GHG relative to one unit of CO2. Indirect emissions – emissions that are a

consequence of the operations of the

reporting company, but occur at sources

owned or controlled by another company.

Operational boundary – The boundaries that

determine the direct and indirect emissions

associated with operations owned or

controlled by the reporting company.

Organisational boundary – The boundary that

determines the operations owned or

controlled by the reporting company,

depending on the consolidation approach

taken.

Reporting Period – the period of time,

typically a calendar or financial year, the

report covers.

Scope 1 emissions – Direct emissions from

sources that are owned or controlled by the

reporting company.

Scope 2 emissions – Indirect emissions

associated with the generation of electricity,

heating/cooling and steam purchased for own

consumption.

Scope 3 emissions – Indirect emissions other

than those covered in Scope 2.

Sequestered atmospheric carbon – Carbon

removed from the atmosphere by biological

sinks and stored in plant tissue.


Appendix A: Methodology

The Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (Revised) (herein

referred to as the GHG Protocol) has directed the greenhouse gas emissions measurement and

reporting process.

Greenhouse Gas Protocol Corporate Accounting and Reporting Standard The Greenhouse Gas Protocol Initiative is a multi-stakeholder partnership of businesses, non-

governmental organisations, governments, and others convened by the World Resources Institute

(WRI) and the World Business Council for Sustainable Development (WBCSD). Launched in 1998 the

initiative’s mission is to develop internationally accepted greenhouse gas accounting and reporting

standards for business and to promote their broad adoption worldwide.

The GHG Protocol’s Standard is the most widely used standard for mandatory and voluntary GHG

programs. The standard is analogous to the generally accepted financial accounting standards for

companies’ consistent accounting and reporting practices.

Organisational boundary

Organisational boundaries determine which business units are included in the GHG inventory.

An organisational boundary can be established using one of three approaches: operational control,

financial control or equity control.

Operational Scope

Operational boundaries determine which activities generate emissions and how these activities

should be categorised (i.e. as Scope 1, Scope 2, Scope 3).

The established organisational and operational boundaries together constitute a company’s

inventory boundary.

The GHG Protocol requires that Scope 1 and Scope 2 are included. Scope 1 and Scope 2 emissions

present but not included must be disclosed with a justification for exclusion. Reporting Scope 3 is

voluntary and recommended where material.

Greenhouse Gases

All emissions calculated are reported in carbon dioxide equivalent (CO2e). Because GHGs vary in

their ability to trap heat in the atmosphere, some are more harmful to the climate than others. Each

greenhouse gas has a global warming potential (GWP), which refers to its heat trapping ability

relative to that of CO2. Greenhouse gases are therefore often reported as CO2 equivalents (CO2e),

allowing like for like comparisons.

The Standard covers the accounting and reporting of the greenhouse gases covered by the Kyoto

Protocol:

• Carbon dioxide (CO2)


• Methane (CH4)

• Nitrous oxide (N2O)

• Hydro fluorocarbons (HFCs)

• Perflourocarbons (PFCs)

• Sulphur hexafluoride (SF6)

• Nitrogen trifluoride (NF3)

Greenhouse gas emissions are categorised as direct and indirect; and grouped into Scopes for

accounting and reporting.

Direct Emissions – Scope 1

Direct GHG emissions are emissions from sources that are owned or controlled by the company, for

example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.

Direct GHG emissions are called Scope 1 emissions and are accounted for as such.

Indirect Emissions – Scope 2 and Scope 3

Indirect GHG emissions are emissions that are a consequence of the activities of the company, but

occur at sources owned or controlled by another company. Indirect GHG emissions are categorised

as either Scope 2 emissions for purchased electricity or Scope 3 for all indirect emissions, for

example, travel on commercial airlines, paper use, etc.

Guiding Principles Assessments are produced under the following guiding principles of the GHG Protocol:

Relevance

The GHG inventory appropriately reflects the GHG emissions of the company and serves the

decision-making needs of users – both internal and external to the company.

Completeness

All GHG emission sources and activities within the chosen inventory boundary are accounted for and

reported. Exclusions are disclosed and justified.

Consistency

Consistent methodologies are applied that allow for meaningful comparisons of emissions over time.

Any changes to the data, inventory boundary, methods, or any other relevant factors in the time

series are transparently documented.

Transparency


All relevant issues have been addressed in a factual and coherent manner, and are based on a clear

audit trail. Relevant assumptions are disclosed and appropriate references to the accounting and

calculation methodologies and data sources used are made.

Accuracy

The quantification of GHG emissions is systematically neither over nor under actual emissions, as far

as can be judged, and uncertainties are reduced as far as practicable. Where we believe accuracy

has been compromised it is documented in the report.


Appendix B: Base year and base year recalculation/adjustment

policies

Selection of base year The following has been considered in selecting and stating 2015 as base year for future emissions

tracking:

• The availability of reliable emissions data.

• A single year is representative of the company’s typical emissions profile.

• The base year can confidently be used as a basis for setting and tracking progress towards a

GHG target.

Base year adjustments When tracking an organisation’s emissions over time, it is important to compare like with like.

Therefore, in the event of structural or other changes the base year emissions may need to be

recalculated.

In accordance with the GHG Protocol, The Carbon Report recommends that base year emissions are

adjusted in the event of:

• Structural changes such as mergers, acquisition and divestments; where the facility existed in

the base year.

• Outsourcing and in-sourcing of emitting activities where activities where not reported in the

base year under scope 2 or 3.

• Changes in calculation methodology or improvements in the accuracy of emissions factors or

activity data; where significant.

• Discovery of significant errors.

Organic growth or organic decline does not necessitate adjustments to the baseline.

The Carbon Report recommends the following readjustment policies:

Structural changes

A company that acquires, mergers with or divests of another company should include; or exclude in

the case of divestment; the emission sources from the acquired, merged of divested company in the

acquiring/divesting company’s base year inventory (and current year inventory) where the base year

falls prior to the structural change.

Where a structural change occurs in the middle of a reporting year, the GHG Protocol recommend

that emissions are not pro-rated, and total annual emissions are applied to the full base year and the

full reporting year.


Methodology Changes

For a change in calculation methodology, we recommend that the GHG Inventory from the base year

forward is updated.

Changes due to an updated emissions factor will become necessary when the emission factor data

becomes available. A change in an emission factor will cause an update to the year the emission factor

applies to.

If an error has occurred, and its impact on emissions is significant, we recommend it is corrected and

the change noted.

GRI and CDP Climate Metrics:GRI and CDP Climate Metrics:

GRI CDP Question

7.1

2015

6,099.97

44,015.99

G4-EN15e

G4-EN16e 7.2

G4-EN15f

G4-EN16f 7.3 Please give the source for the global warming potentials you have used

CO2

CH4

N2O

G4-EN15f

G4-EN16f 7.4

Fuel/Material/Energy Emission Factor Unit

Diesel/Gas oil

(stationary) 2.83288 kg CO2e per litre

Diesel/Gas oil (mobile) 3.15188 kg CO2e per litre

Motor gasoline 2.43114 kg CO2e per litre

Liquefied petroleum gas

(LPG) (stationary) 2.91144 kg CO2e per kg


(LPG) (mobile) 2.98311 kg CO2e per kg

Reference

Department of Environmental Affairs Technical Guidelines for Monitoring, Reporting






IPCC Fourth Assessment Report (AR4 - 100 year)

Please give the emissions factors you have applied and their origin; alternatively, please attach an Excel

spreadsheet with this data

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)



Please provide your base year and base year emissions (Scopes 1 and 2)

Base year

Scope 1 base year emissions (metric tonnes CO2e)

Scope 2 base year emissions (metric tonnes CO2e)

Please give the name of the standard, protocol or methodology you have used to collect activity data and

calculate Scope 1 and Scope 2 emissions






(LPG) (stationary) 1.61585 kg CO2e per lt


(LPG) (mobile) 0.23295

kg CO2e per

kWh

Natural gas 0.20216

Other: kg CO2e

per kWh

G4-EN16f Electricity (RSA) 0.98000

metric tonnes

CO2e per MWh

G4-EN16f Electricity (Zambia) 0.00238

metric tonnes

CO2e per MWh

G4-EN15g

G4-EN16g 8.1

Financial control

G4-EN15a 8.2 Please provide your gross global Scope 1 emissions figures in metric tonnes CO2e

6,662.32

8.3 Please describe your approach to reporting Scope 2 emissions

Location-based

G4-EN16a 8.3a Please provide your gross global Scope 2 emissions figures in metric tonnes CO2e

40,715.83

8.4

Relevance of

Scope 1

emissions from

this source

Relevance

of Scope 2

emissions

(location)

from this

source

Relevance of

Scope 2

emissions

(market) from

this source







Eskom Annual Integrated Report 2017

Ecometrica (based on IEA 2015 data)

Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1

and Scope 2 emissions that are within your selected reporting boundary which are not

included in your disclosure?

Please select the boundary you are using for your Scope 1 and 2 greenhouse gas inventory

Source

Emissions are

not evaluated

Emissions

are not

relevant

Emissions are

not relevant

Emissions are

not relevant

Emissions

are not

evaluated

Emissions are

not relevant

9.2 Please indicate which other Scope 1 emissions breakdowns you are able to provide

G4-EN15a 9.2a By business division

Business division

Scope 1

emissions

(metric tonnes

CO2e)

Electrical Engineering 5,727.16

ICT 378.42



G4-EN15b 9.2c By GHG type

GHG

Scope 1

emissions

(metric tonnes

CO2e)

CO2 6,507.86

CH4 5.54

N2O 148.92

G4-EN15a 9.2d By Activity

Activity

Scope 1

emissions

(metric tonnes

CO2e)

Stationary fuel combustion 4,316.71

Stationary fuel non energy use 20.76

Mobile fuel combustion 2,324.85

Scope 2 purchased electricity

Scope 1 fugitive emissions from HVAC

10.1 Do you have Scope 2 emissions sources in more than one country or region?

Yes

G4-EN16 10.1a Please break down your total gross global Scope 2 emissions and energy consumption by country/region.

Country/Region

Scope 2,

location-based

(metric tonnes

CO2e)

Purchased and

consumed

electricity, heat,

steam or

cooling (MWh)

South Africa 40,651.92 41,482

Zambia 63.91 26,868

10.2

G4-EN16a 10.2a By business division

Business division

Scope 2

emissions

(metric tonnes

CO2e)

Electrical Engineering 33,008.92

ICT 1,008.58

Applied Electronics 6,131.94


G4-EN3e 11.2

Energy type MWh TJ

Fuel 29,228.90 105.22

G4-EN3c Electricity 68,406.15 246.26

11.3

G4-EN3a Fuels MWh TJ

Diesel/Gas oil 5,442.35 19.59

Please complete the table by breaking down the total “Fuel” figure entered above by fuel type

Please state how much fuel, electricity, heat, steam, and cooling in MWh your organization has consumed

during the reporting year

Please indicate which other Scope 2 emissions breakdowns you are able to provide

Motor gasoline 4,515.80 16.26

Liquefied petroleum gas (LPG) 665.73 2.40

Natural gas 18,605.01 66.98

11.4

11.5

Total electricity

consumed (MWh)

Consumed

electricity that

is purchased

(MWh)

Total electricity

produced

(MWh)

Total renewable

electricity

produced

(MWh)

Consumed

renewable

electricity

that is

produced

by company

(MWh)

68,406 68,349.21 56.94 56.94 56.94

12.1

Decreased

12.1a

Reason

Emissions value

(percentage)

Direction of

change

Acquisitions 0.69 Increase

12.1b

Location-based

Scope 1 and Scope 2 emissions of four new entities

amounted to 353.70 tCO2e. 0.69% calculated as follows:

Value=(353.70 / 51587.70)*100.

Please explain and include calculation

Please identify the reasons for any change in your gross global emissions (Scope 1 and 2 combined) and for

each of them specify how your emissions compare to the previous year.

Basis for applying a low carbon emission factor

No purchases or generation of low carbon electricity, heat, steam or cooling accounted with a low carbon

emissions factor

Please report how much electricity you produce in MWh, and how much electricity you consume in MWh

How do your gross global emissions (Scope 1 and 2 combined) for the reporting year compare to the

previous year?

Please provide details of the electricity, heat, steam or cooling amounts that were accounted at a low

carbon emission factor

Is your emissions performance calculations in CC12.1 and CC12.1a based on a location-based Scope 2

emissions figure or a market-based Scope 2 emissions figure?

G4-EN18 12.3

Intensity figure =

Metric

numerator (Gro

ss global

combined

Metric

denominator

Metric

denominator:

Unit total

Scope 2

figure used

% change from

previous year

Direction of

change

from

previous

8.46metric tonnes

CO2e

full time

equivalent (FTE)

employee

5598.00Location-

based7 Decrease

284.14metric tonnes

CO2e

Other: kWh per

square meter262,538

Location-

based36 Increase

4.61metric tonnes

CO2e

Rmillion

revenue10,288

Location-

based20 Decrease

G4-EN17 14.1

Sources of Scope 3

emissions

Evaluation

status

metric tonnes

CO2e Methodology/notes

Please provide any additional intensity (normalized) metrics that are appropriate to your business

operations.

Please account for your organization’s Scope 3 emissions, disclosing and explaining any exclusions.

Purchased goods and

services

Relevant,

calculated182,003.58

Upstream transportation and distribution

Relevant,

calculated

319,541.67

Waste generated in

operations

Relevant,

calculated626.17

Includes 'cradle to gate' emissions in consumption of procured materials, supply of

municipal water and outsourced warehousing services. Mass of materials such as paper,

aluminium, steel, galvanised steel and PVC were recorded in kilograms and converted to

tonnes to apply the relevant emission factor from the UK Government conversion

factors for Company Reporting, v1.0, 2017. Material use conversion factors are based on

their origin i.e. comprised of primary material or recycled materials. For primary

materials these factors cover the extraction, primary processing, manufacture and

transportation of materials to the point of sale. For secondary materials, the factors

cover sorting, processing, manufacture and transportation to the point of sale.

Municipal water supply sourced from municipal accounts was recorded in kilolitres and

an emission factor from UK Government conversion factors for Company Reporting,

v1.0, 2017 was applied. Outsourced warehousing services emissions calculated using the

purchased electricity in kWh used within the warehouse site and litres of diesel used in

stationary fuel combustion. Grid emissions factor applied is sourced from Eskom Annual

Integrated Report 2017 while fuel emissions factor is sourced from the Department of

Environmental Affairs Technical Guidelines for Monitoring, Reporting and Verification of

Greenhouse Gas Emissions by Industry, v TG-2016.1, April 2017. No electricity data was

available in outsourced warehousing.

Includes emissions from outbound logistics. Emissions calculated using tonne.km (tonne

x kilometre) of product transported, by mode transported. Emission factors sourced

from the UK Government conversion factors for Company Reporting, v1.0, 2017 were

applied.

Includes waste disposal emissions of end of life disposal of different materials using a

variety of different disposal methods, and treatment of municipal water. Various waste

types are recorded in kilograms and converted to tonnes to apply the relevant emission

factor. Waste emission factors were sourced from the UK Government conversion

factors for Company Reporting, v1.0, 2017, and applied according to open loop

recycling, closed loop recycling or landfill waste disposal method. Municipal water

effluent sourced from municipal accounts was recorded in kilolitres and an emission

factor from UK Government conversion factors for Company Reporting, v1.0, 2017 was

applied.

Business travelRelevant,

calculated2,653.55

Upstream leased assetsRelevant,

calculated6,294.04

Includes fuel usage in leased assets and vehicles and purchased electricity in leased

sites. Fuel use emissions calculated from a combination of litres of fuel consumed and

kilometers travelled, using the appropriate emission factor sourced from from



Purchased electricity emissions calculated from kwh purchased electricity. South African

grid emission factor sourced from Eskom’s Annual Integrated Report, 2017. The South

African grid emission factor has been applied to Lesotho. Australian grid emission factor

sourced from Australian Government National greenhouse accounts, July 2017. US grid

emission factor sourced from EPA Emission Factors for Greenhouse Gas Inventories,

November 2015.

Business Travel includes emissions from rental vehicles, air travel and reimbursed land

travel in employee vehicles. Rental vehicle emissions were provided by the car rental

agency in a combination of grams of CO2e or kilometers travelled by car size. For

kilometers travelled by car size the relevant kg CO2e per km emission factor sourced

from the UK Government conversion factors for Company Reporting, v1.0, 2017 was

applied. Air travel activity was provided by the travel agency as passenger

miles/kilometers flown. Mileage travelled was grouped by length (domestic, regional

and long haul) and class to apply the appropriate kg CO2e per pkm emission factor,

sourced from the UK Government conversion factors for Company Reporting, v1.0,

2017. The emission factors apply an 8% uplift factor. The factors applied exclude the

influence of non-CO₂ climate change effects of aviation. Reimbursed land travel in

employee vehicles data is made up of a combination of fuel spend, litres of fuel used (by

fuel type) and kilometers travelled. Where only fuel spend information was available

volume of fuel was estimated using annual average fuel price. Emissions from volume of

fuel and kilometers travelled were calculated using the appropriate kg CO2e per kg fuel

or kilometer travelled, sourced from the from Department of Environmental Affairs

Technical Guidelines for Monitoring, Reporting and Verification of Greenhouse Gas

Emissions by Industry, v TG-2016.1, April 2017.

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