Calculation and documentation of CO2 emissions
The Mercedes-Benz Group calculates and documents its CO2 emissions in accordance with the 2004 Corporate Accounting and Reporting Standard of the Greenhouse Gas Protocol Initiative according to the categories Scope 1 to Scope 3. Scope 1 and Scope 2 emissions are reported in accordance with the Control approach of the GHG Protocol.
We document all direct CO2 emissions from our company’s own sources (Scope 1), indirect emissions resulting from the generation of the purchased electricity and district heat (Scope 2) and emissions resulting from the use of our products, from the supply chain and from recycling (Scope 3). Thus we also take into account the emissions produced before and after our own activities.
Scope 1: We calculate our direct emissions from the combustion of fuels, heating oil, natural gas and liquefied petroleum gas with fixed CO2 emission factors as specified by the World Business Council for Sustainable Development (WBCSD) or the German Emissions Trading Office (DEHSt). From 2017 on, this calculation has also included the fuel consumption of our vehicles. It takes into account those vehicles whose fuel consumption is recorded using an in-house invoicing system. Vehicles that are not currently recorded by the system are being integrated into the recording process by means of location-related queries.
Because we primarily consume fuels for non-production purposes (including company vehicles, test stands), we still do not consider the fuels for our production-related goals (energy, CO2). For this reason, the specific energy consumption and CO2 emissions (measured per vehicle produced) that constitute the basis for our production-related targets are published without fuel consumption.
Scope 2: We calculate the indirect emissions of district heating and electricity from external sources, differentiated by time and region. Since 2016, accounts of CO2 emissions have been calculated using the “market-based” accounting approach. This calculation is based on the guideline of the Greenhouse Gas Protocol Initiative for determining Scope 2 emissions, which was published in 2015. For the assessment of “market-based” emissions, we determine the CO2 emission factors of the local electricity rates or power companies at our worldwide locations. Where such information is not available, we continue to use the current average emission factor published by the International Energy Agency (IEA) for the country in question or according to the Environmental Protection Agency (EPA) for the United States. For the sake of comparison, we also publish the CO2 emissions of all our locations according to the “location-based” method, which takes only country-specific emission factors into account.
Scope 3: We calculate the CO2 emissions generated by the use of our products on the basis of our sales figures and the average fleet consumption values. For this calculation, we assume that each car is driven 20,000 kilometres per year for ten years. Additional indirect CO2 emissions from the supply chain (purchased goods and services) or as a result of the recycling of vehicles are calculated on the basis of vehicle-specific life cycle assessments.
We do not currently calculate the figures for other greenhouse gases across the Group. As the calculation of climate-relevant refrigerants in the German plants shows, these emissions are negligible.