Verification statement
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1 Verificatin statement Verificatin f a GHG calculatin tl fr the graphic industry against is Client : ClimateCalc Cnsrtium EEIG Rue Barastraat 175 B-1070 Brussels Prject number : Envirnmental Services Parc Créalys Rue Phcas Lejeune, 4 B5032 GEMBLOUX (Isnes) Tel. +32 (0)81/ Fax +32 (0)81/ be_envirnment@sgs.cm Member f the SGS Grup
2 Verificatin f a GHG calculatin tl against ISO ClimateCalc Cnsrtium EEIG Objectives SGS Belgium (envirnmental Services) has been assigned by ClimateCalc Cnsrtium EEIG t verify if the GHG tl develped by the cnsrtium fr the reprting f GHG emissins frm graphic cmpanies a/ cmplies with the principles and requirements f ISO (Specificatin with guidance at the rganizatin level fr quantificatin and reprting f greenhuse gas emissins and remvals); b/ allcates the GHG emissins t the printed material in a cnsistent manner. The first part f the abve mentined verificatin assignment (item a) has been perfrmed in accrdance with ISO The secnd verificatin assignment (item b) has been perfrmed utside the framewrk f ISO The versin f the ClimateCalc calculatin tl that has been assessed is Climate calculatr EGCC- 10.7, available as excel wrkbk. GHG assertin t be verified The GHG tl Climate calculatr EGCC-10.7 cmplies with the principles and requirements f ISO Criteria The verificatin has been perfrmed against the principles f ISO (relevance, cmpleteness, cnsistency, accuracy, transparency). The relevant requirements f ISO fr a scpe limited t the verificatin f a calculatin tl are the requirements fr quantifying the rganizatin's GHG emissins and remvals. Scpe The scpe f the verificatin wrk is based n the delimitatins explicitly r implicitly defined in the ClimateCalc tl. i) rganizatinal bundaries f the GHG prject This pint needs t be clarified by each rganizatin willing t use the GHG tl. ii) physical infrastructure, activities, technlgies and prcesses f the rganizatin; The technlgies relevant fr the use f the GHG tl include: - Heatset printing - Sheetfed printing - Cldset printing - Flexgraphic printing - Screen Printing - Digital printing - Magazine rtgravure printing Cmpany buildings and vehicles are als included in the scpe. iii) GHG surces, sinks and/r reservirs; - direct emissins frm fssil fuel cmbustin by the cmpany (scpe 1) - indirect emissins frm electricity used by the cmpany and district heating if applicable (scpe 2) - ther indirect emissins including cmmuting f staff, prductin and transprt f perating supplies and waste management (scpe 3) iv) types f GHGs; The emissin factrs used in the calculatin tl include CO 2, N 2 O and CH 4. 1 This is because the scpe f the ISO series f standards des nt include the GHG emissins frm prducts. Prject Number :
3 Verificatin f a GHG calculatin tl against ISO ClimateCalc Cnsrtium EEIG Materiality The intended materiality f the calculatin tl is 5%. Intended use The GHG tl is intended t be used by individual graphic cmpanies, in several perspectives: - fr internal purpse (identificatin f the mst significant surces, imprvement f the perfrmances), - t allw bjective cmparisns f the perfrmances between cmpanies under a cmmn calculatin methdlgy, - fr planning print jbs with custmers (assess the impact f technical chices n GHG perfrmances and, if necessary cmpensate the emissins). Verificatin plan The inspectin has cvered the fllwing aspects: - cnsistent identificatin f rganizatinal bundaries, - cmprehensive identificatin f GHG surces and sinks 2, - apprpriate selectin f quantificatin methdlgy, - dcumentatin f GHG emissin factrs, - crrect calculatins perfrmed in the spreadsheet. The verificatin wrk was perfrmed as desktp review, based n the excel file and the supprting technical dcumentatin. Results a/ cmpliance f the calculatin tl (limited t the GHG emissins at the rganizatin level) with the principles and requirements f ISO SGS has determined that the material assessed during the verificatin f the criteria is sufficient t supprt the GHG assertin. - relevance : the specific needs f the intended users are taken int accunt in the methdlgy (including reference t the Intergraph standard an GHG calculatin, and difference between data fr internal use vs data t be cmmunicated n the market). - cmpleteness : the emissins surces included in the scpe are based n the 13 surces defined in the Intergraph methdlgy. Accrding t Intergraph, the varius small emissins that are ignred in this calculatin scpe d nt exceed 5% f the estimated cmprehensive emissins (direct and indirect) at the cmpany level. This is in line with the intended materiality level. - cnsistency: the calculatin f the (direct and indirect) emissins at the rganisatin level are cnsistent with the intended use and the scpe - accuracy : the calculatin methd ffering the highest accuracy is always preferred, when available. When available a specific emissin factr can replace a default emissin factr. - transparency : emissin factrs and ther reference are apprpriately dcumented and verifiable. - requirements fr quantifying the rganizatin's GHG emissins and remvals : The calculatin tl includes an apprpriate apprach fr the identificatin f GHG surces and sinks (including scpe definitins), the selectin f quantificatin methdlgy (including the chice f varius tiers, depending n the availability f specific emissin factrs; the level f preference f each tier appears clearly), the selectin r develpment f GHG emissin r remval factrs (all emissin factrs are apprpriately dcumented and up t date at the time f verificatin), 2 In accrdance with ISO , sme direct r indirect GHG surces r sinks might be excluded if their cntributin t GHG emissins r remvals is nt material r whse quantificatin wuld nt be technically feasible r cst effective. The decisin needs t be justified. Prject Number :
4 Verificatin f a GHG calculatin tl against ISO ClimateCalc Cnsrtium EEIG the calculatin f GHG emissins and remvals (the calculatin frmulas within the wrksheet have been successfully checked). The selectin and cllectin f the relevant activity data that needs t be filled in the calculatin tl is left up t the user when implementing the system t a particular cmpany. It is understd that the use f the GHG tl by an individual graphic cmpany will nt autmatically lead t a GHG reprting that is cmpliant with ISO It will depend f the apprpriate implementatin f the tl and f the principles and criteria f ISO by each graphic cmpany using the tl (rganizatinal bundaries, mnitring systems, data management, cllecting, prcessing, cnslidating, cntrlling and reprting the GHG data). This can be subject t an individual third party assessment. b/ cnsistency f the allcatin f the GHG emissins t the printed material (utside the scpe f the ISO series f standards) Tw indicatrs are prvided in the tl: - A single figure in kg CO 2 eq/tnne printed matter is generated fr each cmpany/rganizatin This figure des nt intend t reflect any difference in GHG intensity that might exist between different types f printed prduct (particularly with regards f the paper/ink used and pssibly t different energy intensity in prcessing and transprtatin). The intended use is the calculatin f a cnsistent indicatr fr cmparisn between several graphic cmpanies. - The calculatin tl ffers the pssibility t calculate a GHG figure (in kg CO 2 eq) fr a specific print jb, based n a cmbinatin f data specific t the print jb (paper type, ink type, transprtatin ) and general data (specific cmpany emissin deemed t the print jb, based n the rati print utput fr the jb / yearly print utput). The intended uses are plan a print jb tgether with a custmer taking int accunt the expected emissins, reprt the print jb emissins accrdingly if requested, allw fr a crrect external ffsetting f the GHG emissins generated by a particular jb (an additinal 5% GHG emissins is added t make sure 100% f the actual emissins are cvered by the ffseting, since it is understd that the emissin surces f the calculatin scpe are guaranteed by It cver at least 95% f the actual (direct and indirect) cmpany emissins. In thse tw calculatins, the allcatin f GHG emissins t printed material was fund t be apprpriately justified and cnsistent with the calculatin f the GHG emissins at the rganizatin level. F. Ducarme B. Van der Auwera Prject manager Operatin manager Prject Number :
5 Verificatin f a GHG calculatin tl against ISO ClimateCalc Cnsrtium EEIG Disclaimer Unless therwise agreed, rders are executed in accrdance with the latest versin f the SGS Belgium General Cnditins. Upn simple request the cnditins will again be sent t yu. Attentin is drawn t the limitatin f liability, indemnificatin and jurisdictin issues defined therein. Any hlder f this dcument is advised that infrmatin cntained heren reflects the cmpany s findings at the time f its interventin nly and within the limits f Client s instructins, if any. The Cmpany s sle respnsibility is t its Client and this dcument des nt exnerate parties t a transactin frm exercising all their rights and bligatins under the transactin dcuments. Any unauthrized alteratin, frgery r falsificatin f the cntent r appearance f this dcument is unlawful and ffenders may be prsecuted t the fullest extent f the law. Prject Number :
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