Our carbon footprint for products calculation tool was developed together with the Swedish environmental research consultancy 2050. We developed a database of CO2e emissions data for the cradle-to-gate emissions generated by materials used in all parts and packaging of products (by total weight of each finished part/material), average energy use for product assembly (by product category, country location and type of energy used in assembly) and transportation (by total product weight, distance travelled and mode of transport between supplier, manufacturing facility and distribution center).
The emissions factor data for materials was sourced from a number of open data sources including ICE (a product of the University of Bath), IVL (the Swedish Environmental Institute), DEFRA (Department for Environment, Food & Rural Affairs) and using life-cycle assessments completed by 2050 and openly available LCA reports, as benchmarks for cross-referencing data. All data was normalized to the best of our ability, to cover the same range of values for the cradle-to-gate phases used in our calculations.
The emissions factors used for energy consumption in European countries were sourced from AIB (Association of Issuing Bodies) while the data for non-European countries was sourced from IEA (International Energy Agency).
All emissions factors for transportation were sourced from NTM (the Network for Transport Measures), calculating fuel/energy use and emissions of greenhouse gases and air pollutants related to individual cargo shipments for all four modes of freight and passenger transport respectively – road, rail, sea and air, including multiple size and capacity options for each mode of transport.
Distances between supplier, manufacturing facility and distribution center locations are calculated using Google Maps Places API.
The current materials database in this Beta release is limited in scope and is currently optimized for simple products consisting of the most common materials – in particular as found in basic apparel and shoes. However, the materials database is constantly being extended and a reasonable calculation can be generated for any product, provided all of the same materials used in all product (and/or packaging) parts are currently available in the database.
Emissions factors for energy use during assembly are based on an average per product category, which can vary depending on the actual product being produced. If the actual kWh hours consumed are known, these can be entered manually into the calculator to provide a more precise calculation.
Distances provided by Google Maps Places do not reflect exact routing for every mode of transport between locations. We have addressed this in the calculations by compensating for eventual distance discrepancies caused by unique routes specific to mode of transport.
Independent Assurance Report (Ernst & Young)
At the request of the Management of Doconomy AB (hereafter Doconomy) we have performed a limited assurance engagement over the principles of compiling information for the “The 2030 Calculator” (“Calculator”). This beta of the Calculator version includes CO2 emissions factors for materials, electricity and transport.
The Management of Doconomy is responsible for the preparation and presentation of the Calculator in accordance with the principles of compiling information. The principles of compiling information are described in the document “Methodology Statement”. The Management of Doconomy is responsible for third party
involvement, information derived from third party sources and how the third-party information is used.
The Management of Doconomy is responsible for the preparation and presentation of the Calculator in accordance with the principles of compiling information. The principles of compiling information are described in the document “Methodology Statement”. The Management of Doconomy is responsible for third party involvement, information derived from third party sources and how the third-party information is used.
Assurance Provider’s responsibility
It is our responsibility to present an independent conclusion, based on our work performed, on the principles of compiling information for the Calculator. We do not accept nor assume responsibility to anyone else except to Doconomy for our work, for the assurance report and for the conclusions that we have reached.
We have conducted the assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 ‘Assurance Engagements Other than Audits or Reviews of Historical Financial Information'. The ISAE 3000 standard requires compliance with ethical requirements as well as planning and performing the assurance engagement to obtain limited assurance on whether the Calculator has been prepared, in all material respects, in accordance with the principles of compiling information.
Assurance Provider’s independence and quality assurance
We comply with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the IESBA (International Ethics Standards Board for Accountants). We apply ISQC 1 (International Standard on Quality Control) and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Limitations of the Engagement
In a limited assurance engagement, the evidence gathering procedures are more limited than in a reasonable assurance engagement, and therefore less assurance is obtained than in a reasonable assurance engagement. The procedures selected depend on the Assurance Provider’s judgment, including an assessment of the risks that the Calculator not, in all material respects, comply with the principles of compiling information. We have planned and performed our engagement to obtain sufficient and appropriate evidence on which to base our conclusion.
We have performed, for example, the following procedures:
- Collecting and gaining knowledge on the inherent limitations of the underlying information, CO2 emissions factors for materials, electricity and transport in the Calculator.
- Interviews with the senior management, key personnel and third parties to understand the principles of compiling information and the methodology of the Calculator.
- Reviewed CO2 emissions factors for materials, electricity and transport CO2e emissions to internal and external sources on a sample basis.
Our assurance report should be read in conjunction with the inherent limitations of accuracy and completeness of the Calculator. This independent assurance report should not be used on its own as a basis for interpreting the performance of Calculator against the principles of compiling information.
Based on our work described in this report, nothing has come to our attention that causes us to believe that the CO2 emissions factors for materials, electricity and transport in the Calculator has not been prepared in all material respects, in accordance, with the principles of compiling information, or that the information is not reliable, in all material respects.
Helsinki, 9 July 2020
Ernst & Young Oy
Partner, Authorized Public Accountant
Leader of Climate Change and Sustainability Services