Facts & figures

Calculation and documentation of CO₂ emissions¹

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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.

All direct CO₂ emissions from the company’s own emission sources (Scope 1), the indirect emissions from the generation of purchased electricity and district heating (Scope 2) and the emissions from the use of Mercedes-Benz Group products, the supply chain and recycling (Scope 3) are documented. The Mercedes-Benz Group thus also takes into account the upstream and downstream emissions of its activities. In its carbon balance sheets, it only takes into account the greenhouse gas CO₂, as no data of comparable quality are available worldwide for other greenhouse gases. Furthermore, the emitted amount of these other greenhouse gases is very small so that their environmental impact is significantly subordinate compared to CO₂. The company considers fossil CO₂ emissions in its carbon balance sheets; an identification of biogenic CO₂ emissions is currently still being developed.

Scope 1: The company calculates the direct emissions of the Mercedes-Benz Group from the combustion of fuels, heating oil, natural gas and liquefied petroleum gas using constant CO₂ emission factors in accordance with the World Business Council for Sustainable Development (WBCSD) or the German Emissions Trading Authority (DEHSt). Since 2017, the fuel consumption of company-owned vehicles has also been included. It takes into account the vehicles whose fuel consumption is recorded using an in-house invoicing system. Vehicles which are currently not covered by the system are integrated into the recording through location-based queries.

The Mercedes-Benz Group continues to account for its production-related targets (energy, CO₂) excluding fuels, as fuel consumption is primarily caused by activities outside production (including company vehicles, test benches). For this reason, the specific energy consumption and CO₂ emissions (per vehicle produced) that constitute the basis for its production-related targets are published without fuel consumption.

The Mercedes-Benz Group records its energy consumption worldwide via a data tool and aggregates it for reporting purposes. The data basis is provided by calculations or measurements. In individual cases, expert estimates are used where calculations or measurements are not available in time at the years-end. Conversion factors are taken from site-specific calculations (for example calorific values) or valid accounting standards. The Mercedes-Benz Group uses internationally recognised standards and methodologies from renowned institutions and accesses officially recognised data sources, such as the International Energy Agency (IEA) as a data source for CO₂ emission factors.

Scope 2: The company calculates the indirect emissions of district heating and electricity from external generation differentiated by time and region. Since 2016, the determination of the CO₂ footprint has been made in line with the “market-based” calculation approach, based on the Greenhouse Gas Protocol Initiative’s guidance on Scope 2 emissions published in 2015. For the “market-based” calculation approach, the Mercedes-Benz Group collects the CO₂ emission factors of the local electricity rates or electricity companies at its worldwide locations. Where not available, the current average emission factor published for the respective countries according to the International Energy Agency (IEA) or for the USA according to the United States Environmental Protection Agency (EPA) is still used. For comparison purposes, CO₂ emissions are also reported according to the “location-based” method, which only includes country-specific emission factors.

Scope 3: The company determines CO₂ emissions resulting from the use of products of the Mercedes-Benz Group on the basis of sales figures and the average fleet consumption value. The company assumes an annual mileage of 20,000 km for ten years. Further indirect CO₂ emissions from the supply chain (purchased goods and services) or in connection with or in connection with the recycling of the vehicles are calculated on the basis of vehicle-specific life cycle assessments in accordance with ISO 14040/44 and are based on the GaBi (Ganzheitliche Bilanzierung) balancing software.

The Mercedes-Benz Group does not calculate other greenhouse gases on a company-wide basis at this time. As the calculation of climate-relevant refrigerants in the German plants shows, these emissions are negligible.

1 The information was audited in order to obtain limited assurance.