brewing industry emission reporting protocol
TRANSCRIPT
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December 2013 |Version3.0
BEVERAGE
INDUSTRY
ENVIRONMENTAL
ROUNDTABLE
BEVERAGEINDUSTRYSECTORGUIDANCE
FORGREENHOUSEGASEMISSIONS
REPORTING
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ACKNOWLEDGEMENTS
ThisBeverage IndustrySectorGuidancedocumentwasdevelopedthroughacollaborativeeffortoftheBeverage
Industry
Environmental
Roundtable
(BIER).
The
global
beverage
companies
which
participate
inBIERhavedeveloped thisprotocol inaneffort tobetterunderstand theGHGemissionsassociated
withour industry.ThisworkproductsupportsBIERsmissionofestablishingacommonframeworkfor
stewardshipintherealmofenergyefficiencyandclimatechangemitigation.
AsmembersofBIERsSectorGuidanceWorkingGroup,thefollowingindividualscontributedsignificant
effortsinthedrafting,perspectiveanalysis,andimprovementofBIERscontributionstothereductionof
GHGemissionsinthebeverageindustry:
Member Company
AndyBattjes BrownFormanCorporation
CordenPorter BrownFormanCorporation
JeanChristopheBligny Danone
GeertHuysmans TheCocaColaCompany
PaulBruijn Heineken
PatriceRobichon PernodRicard
RobertterKuile PepsiCo
EskildAnderson Carlsberg
BernardPruvost NestlWaters
BertShare ABInBev
NickAmpe NewBelgium
StevenMeun AnteaGroup
TodChristenson AnteaGroup
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Thanksalsotothe18 individualBIERmemberbeveragecompanies forprovidingthenecessaryfacility
data,withoutwhichthisguidancewouldnotexist:
ABInBev Bacardi Beam,Inc. BrownForman Carlsberg TheCocaColaCompany Danone Diageo Heineken MillerCoors
Molson
Coors
NestleWatersNorthAmerica NewBelgiumBrewingCompany OceanSprayCranberries PepsiCo PernodRicard SABMiller SunOrchard
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BeverageIndustrySectorGuidanceforGreenhouseGasEmissionsReporting Prologue|3December2013
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PROLOGUE
As part of a unified effort to reduce the environmental impact of the beverage industry, leading
companieswithin
the
industry
formed
the
Beverage
Industry
Environmental
Roundtable
(BIER)
in
August2006.Themembersofthisroundtablecontinuouslyworktogethertoaccelerateenvironmental
stewardshipacrossthebeverageindustry.
ThisdocumentisthecollectiveworkoftheBIERmembercompaniestoenhanceSectorGuidanceforthe
estimation,trackingandreportingofGHGemissionswithinthebeverageindustry.Ouraimistoachieve
acommonmethodologyforthebeverage industryandallthebeveragecategories(beer,wine,spirits,
CSD,juicesandbottledwater)toaccountforandreporttheirGHGemissionsandensurethatreporting
membersachievecompliancewiththepredominantprotocolsinthefieldwrittenbytheWorldBusiness
Councilfor
Sustainable
Development
(WBCSD)
and
World
Resources
Institute
(WRI):
The
Greenhouse
GasProtocol1,ACorporateValueChain(Scope3)AccountingandReportingStandard2andTheProductLifeCycleAccountingandReportingStandard3.AsaSectorGuidancedocument,noattemptismadetomodifyoramendtheWBCSD/WRIprotocols,but
rathertoincludeclarificationsandexamplesspecifictothebeverageindustry,thusmakingthisavalue
addeddocument.Inaddition,thedocumentstandardizescalculationsteps,providesadirectoryofdata
requirementsandcreatesspecificrulesforboundariesandscopesettings.
BIER member companies believe uniformity in data collection, recording and communication is of
particular importance toour industry.Asconsumerfacingorganizations,uniformity inGHG reporting
willprovideour consumers,aswellasother thirdpartyorganizations,withaconsistent, comparable
and transparent source of important environmental information, while simultaneously safeguarding
sensitiveand/orproprietarydata.
1World Resources Institute and World Business Council for Sustainable Development, The Greenhouse Gas
Protocol,http://www.ghgprotocol.org/.2PankajBhatia,etal., The Greenhouse Gas Protocol Corporate Value Chain (Scope 3)Accounting and Reporting
Standard(October2011).3PankajBhatia,etal., Greenhouse Gas Protocol Product Life CycleAccounting and Reporting Standard (October2011).
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BeverageIndustrySectorGuidanceforGreenhouseGasEmissionsReporting Preface|4December2013
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PREFACE
This document is an updated version of the previous sector guidance document 2.0. This updated
versionof
the
Beverage Industry Sector Guidance for Greenhouse Gas Emissions Reporting was
developedbytheBIERmemberstoachievethefollowing:
EnsurealignmentwithTheCorporateValueChain(Scope3)AccountingandReportingStandardandTheProductLifeCycleAccountingandReportingStandard,publishedbyWRI/WBCSD;and
ProvidestandardmethodsandboundariesforcalculatingGHGemissionswithinbeveragecategories(horizontal alignment), and standard methods for common processes and value chain elements
sharedbyallbeveragecategories(verticalalignment).
Achievingthis
horizontal
and
vertical
alignment
will
help
the
industry
with
future
development
of
productcategoryrulesforenvironmentalfootprinting.
The Beverage Industry Sector Guidancefor Greenhouse Gas Emissions Reporting provides beverageindustryspecific informationandexamplesthatsupporttherequirementsoftheaforementionedGHG
reportingprotocols. Indeveloping theSectorGuidance,BIERhasalsoelaboratedon theareaswhere
beveragespecificguidancewasneededmost: recyclingallocation, transportation logistics,maturation
ofdistilledspiritsandcoolingmodels.
Althoughthisdocumentisintendedtoaccommodateenterpriseinventoryandbeverageproductcarbon
footprints(withtheexceptionofdairyproducts),noguarantee ismadeonbehalfofBIERmembersto
complete or publicly report the results of such an assessment. Inmany cases, BIERmembers have
decided to approach enterprise or product GHG emissions in several phases, to identify areas for
improvementorclarification.Thiswillalsoallowcompaniestofocustheireffortsoncertainportionsof
thevaluechainbeforemovingontoamorecompleteassessment.
Futureadditionsmaybemadetothisdocumentasstandardsandproductcategoryrulesareadopted,
specifically
on
aspects
that
center
around
cross
sectored
by
product
allocations.
Future
Product
EnvironmentalFootprintCategoryRules(PEFCR)developmentsforthevariousbeveragecategoriesare
anticipatedto leadthedevelopmentofcrosssectoredallocationmethodsfortreatmentofbyproduct
categories.
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BeverageIndustrySectorGuidanceforGreenhouseGasEmissionsReporting TableofContents|5December2013
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CONTENTS
ACKNOWLEDGEMENTS..................................................................................................................................................1
PROLOGUE.....................................................................................................................................................................
3
PREFACE.........................................................................................................................................................................4
CONTENTS.....................................................................................................................................................................5
INTRODUCTION.............................................................................................................................................................7
1.0ALIGNMENTWITHRECOGNIZEDPROTOCOLS.......................................................................................................10
2.0APPROACHESTOEMISSIONSESTIMATIONANDREPORTING...............................................................................11
EnterpriseInventory...........................................................................................................................................11
SettingOrganizationalBoundaries............................................................................................................13
ReportingtheEnterpriseInventory...........................................................................................................13
AggregationandApportionmentofEmissions..........................................................................................14
ProductCarbon
Footprint
...................................................................................................................................
14
IntroductiontoProductCarbonFootprinting............................................................................................15
BeverageAlcoholProductionConsiderations...........................................................................................15
ReportingtheProductCarbonFootprint...................................................................................................16
MakingSenseofProductandEnterpriseEmissions...........................................................................................17
3.0BEVERAGESECTORVALUECHAINOVERVIEW.......................................................................................................18
BeverageIngredients:cultivationandrawmaterialsprocessing.......................................................................19
BeverageProductionandWarehousing.............................................................................................................20
PackagingMaterialsandUse..............................................................................................................................20
BeverageRetailandConsumption.....................................................................................................................21
ProductionWasteandByproducts....................................................................................................................21
Distribution.........................................................................................................................................................22
Energy.................................................................................................................................................................
23
DeMinimusUsage..............................................................................................................................................23
4.0DATAREPORTING..................................................................................................................................................25
DataTransparency..............................................................................................................................................25
DataVerification.................................................................................................................................................26
5.0BEVERAGECATEGORYALIGNMENT.......................................................................................................................27
5.1BeerAlignment.............................................................................................................................................27
Cultivation..................................................................................................................................................28
RawMaterialProcessing............................................................................................................................31
BeverageProduction.................................................................................................................................32
PackagingMaterials...................................................................................................................................35
Distribution................................................................................................................................................37
BeverageConsumption
..............................................................................................................................
39
5.2CSDAlignment..............................................................................................................................................41
Cultivation..................................................................................................................................................42
RawMaterialProcessing............................................................................................................................43
BeverageProduction.................................................................................................................................44
PackagingMaterials...................................................................................................................................46
Distribution................................................................................................................................................48
BeverageConsumption..............................................................................................................................49
5.3JuiceAlignment.............................................................................................................................................50
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Cultivation..................................................................................................................................................51
RawMaterialProcessing............................................................................................................................52
BeverageProduction.................................................................................................................................53
PackagingMaterials...................................................................................................................................55
Distribution................................................................................................................................................57
BeverageConsumption
..............................................................................................................................
58
5.4SpiritAlignment............................................................................................................................................59
Cultivation..................................................................................................................................................60
RawMaterialProcessing............................................................................................................................61
BeverageProduction.................................................................................................................................63
PackagingMaterials...................................................................................................................................67
Distribution................................................................................................................................................69
BeverageConsumption..............................................................................................................................70
5.5BottledWaterAlignment..............................................................................................................................71
Cultivation..................................................................................................................................................72
RawMaterialProcessing............................................................................................................................73
BeverageProduction.................................................................................................................................75
Packaging
Materials
...................................................................................................................................
76
Distribution................................................................................................................................................78
BeverageConsumption..............................................................................................................................79
5.6WineAlignment............................................................................................................................................80
Cultivation..................................................................................................................................................81
RawMaterialProcessing............................................................................................................................82
BeverageProduction.................................................................................................................................83
Distribution................................................................................................................................................84
BeverageConsumption..............................................................................................................................85
6.0GLOSSARY..............................................................................................................................................................87
7.0APPENDICES...........................................................................................................................................................88
AppendixA:SourcesofPrimaryData.................................................................................................................88
AppendixB:
Directory
of
Data
Resources
...........................................................................................................
89
AppendixC:GuidanceforCalculationofCoolingEmissions..............................................................................90
AppendixD:TransportationLogisticsandProductDistribution........................................................................93
AppendixE:AggregationandApportionmentofEmissions.............................................................................104
AppendixF:AllocationofEnvironmentalBenefitsofCollectingandRecyclingMaterials...............................107
AppendixG:BaseYearRecalculationGuidanceTool.......................................................................................108
AppendixH:HowtoReportPurchasedCO2.....................................................................................................113
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BeverageIndustrySectorGuidanceforGreenhouseGasEmissionsReporting Introduction|7December2013
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INTRODUCTION
As the issueof climate change advanceson the
listof
global
priorities,
businesses
must
develop
strategies to reduce theirgreenhouse gas (GHG)
emissions. For the beverage industry, as for all
industries,acritical firststep inreductionefforts
is to properly inventory all GHG emissions
associatedwithacompanyanditsvaluechain,as
wellastheGHGemissionsassociatedwiththelifecyclesof itsproducts.Thebeverageindustrycanbe
proactivebyinventoryingandreportingGHGemissionsinawaythatwillhelptomeetgrowingdemands
fromkeyorganizationsandstakeholders,suchas:
Governmentsthatseek toregulateandprovide incentives forbusinesses toreduce theirGHGfootprints;
Influential beverage customers that havebegun to engage their suppliers forGHG emissionsaccounting;
Individualconsumerswhoareincreasinglyawareoftheenvironmentalimpactsoftheproductsthey purchase and of the businesses that provide them. Consumers can choose, and are
choosing, to buy environmentallyfriendly products and to avoid companies that are less
sensitivetoreducingtheirenvironmentalfootprint;and
Tradeorganizationsthatrepresentabroaderbaseofcompaniesactiveinthebeverageindustry.It is the Beverage Industry Environmental Roundtables (BIERs) position that disjointed efforts by
individual companies may lead to complications later on, such as competing or incompatible
methodologies;accountingpracticesnotalignedwithemerging legislation;the inabilityofthe industry
to influenceemerging regulation;and/or confusing andpotentiallymisleadingproduct carbon labels.
Therefore, thework towrite thisguidance representsaunitedapproach tomeasuringand reporting
GHGemissionsandtheindustrysintenttoplayaconstructiveroleinreducingGHGemissions.
It should be noted, however, thatwhile the Beverage Industry Sector Guidancefor Greenhouse GasEmissions Reportingallows foraconsistentapproach to identifying lifecycle impacts, thisguidance isnotdesigned tobeused todirectlycompareproducts. Itspurpose is toclarify theperspectiveof the
industryastowhatisincludedinGHGemissionreportingandhowboundariesareset.
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The purpose of theBeverage Industry SectorGuidanceforGreenhouseGasEmissionsReporting is toprovide beverage industryspecific information and examples that support the requirements of
aforementioned GHG reporting protocols. Companies within the beverage industry seeking to report
GHGemissionseitherattheenterpriseorproductlevelcanusethisSectorGuidanceto:
1) Improve their understanding of the requirements of the Protocol(s) by working through
examplesspecifictobeverageoperations;and
2)Validateresultsofanalysesperformed.
Compared to the previous version of the BIER GHG Sector Guidance, this new versions goal was to
achieve alignment on the different value chain elements, per beverage category. Also, the members
made a first attempt toachieve vertical alignment as well alignmentacross thedifferentbeverage
categoriesper
value
chain
element.
Although complete enterpriselevel reporting includes all operations or divisions of an organization
(whichmayincludemedia,entertainment,orfoods),thissectorguidanceaddressesonlythebeverage
relatedoperations.UsersofthisSectorGuidanceshouldconsulttheWRI/WBCSDprotocolstoclarifyany
issues not addressed by this Sector Guidance, as it is only meant to supplement or clarify existing
protocols.Theaforementionedprotocolsshouldbeseenasthebasisrequirementsforreporting,while
thisdocumentgivesfurtherclarificationandexplanationspecificforthebeverageindustry.
TheBeverageIndustrySectorGuidanceforGreenhouseGasEmissionsReportingisorganizedasfollows: Section 1, Alignment with Recognized Protocols. Reviews the major protocols and evaluates
theirapplicationtothebeverageindustry.
Section2,ApproachestoEmissionsEstimationandReporting. IncludestheEnterpriseInventory
Approach, which defines specifics and calculation methods relating to the calculation of an
enterpriseinventoryofGHGemissions;alsoincludesProductCarbonFootprintApproach,which
defines specifics and calculation methods relating to the calculation of a product carbon
footprint.
Section3,BeverageSectorValueChainOverview.
Section4,DataReporting. Providesdatareportingguidelineswithemphasisonthecalibration
ofreportstoensureindustryconsistency.
Section5,IndividualBeverageCategoryAlignment.
Section6,Glossary.
Section7,Appendices.
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Asafinalnote,thisisalivingdocument.AsGHGdatacollection,estimationandreportingguidelines
continuetoevolve,BIERwillcontinuetoreviewtheinformationcontainedwithinthisSectorGuidance,
and,asnewstandards(including ISOorothers)become final,thebeverage industrywillrespondwith
updates to this Sector Guidance document as needed. Pending items identified as needing further
clarificationincludeallocationofbyproductsandalignmentondatasourcesanddataquality.
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1.0ALIGNMENTWITH
RECOGNIZEDPROTOCOLS
Therearethreeprimaryprotocols inthefieldof
GHGemissions reporting:theGHGProtocol (for
enterpriselevel reporting), the Corporate ValueChain (Scope 3) Accounting and ReportingStandard and the Product Life CycleAccountingand Reporting Standard. Since boundary andscopesettingpervaluechainelementarethegoalofthisguidancedocument,nofurtherreferenceto
the PAS 20504(for product carbon foot printing) is needed. The Product Life CycleAccounting andReportingStandardcoversallnecessaryelementsforthispurpose.Besides the global reporting standards andprotocols, thisGHG SectorGuidance also alignswith the
EuropeanENVIFOODprotocol5.Thisprotocolfocusesonenvironmentalreportingoffoodandbeverage
products.FutureeffortstodevelopPCRscanbebasedontheworkperformedforthisdocument.
4BSI, PAS 2050:2011 Specificationfor the assessment of the life cycle greenhouse gas emissions of goods and
services(2011).5EU SCP Food Round Table, ENVIFOOD Protocol: Environmental Assessment of Food and Drink Protocol(November2013).
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2.0APPROACHES TOEMISSIONS
ESTIMATIONANDREPORTING
There are two unique approaches to GHG
emissions estimation and reporting: enterprise
reportingandproductlevelreporting.TheSector
Guidance document intends to prescribe
standardboundary conditionsanddata sources
specific to the beverage industry, where
flexibilityexistswithinthesetwoapproaches,meaningthisguidancedocumentwillservetheneedsfor
bothtypeofreports.
Bothenterprise inventoryandproductcarbon footprintassessmentsuse thebeveragevaluechainas
thebasisforcalculation,whichwillbedescribedinSection3.Thedifference,however,inenterpriseand
product reporting is in how pieces of the value chain are considered and in what proportions. An
enterprise inventory includesallemissionsfromthereportingcompanyoveragivenperiodoftime,as
wellas theproportionofemissions fromvalue chainpartners thatareassociatedwith the reporting
companys products. A product carbon footprint includes all emissions from across the value chain
requiredtomanufactureagivenproduct,normalizedtoa functionalunit.Eachapproach ispresented
belowinsummary,whilemoredetailscanbefoundintheaforementionedWBCDSprotocols.
EnterpriseInventoryEnterprise reporting, as defined by The GHG Protocol, is arranged in a series of three scopes, oremissions categories. Emissions included in an enterprise emissions calculation are for all products
offered by the beverage company. Full reporting requirements are presented in Section 4, DataReporting.
Thescopesaredefinedasfollows:
SCOPE1BEVERAGEINDUSTRYEMISSIONSBeverage industryScope1emissionsarethedirectGHGemissionsresultingfromcompanyoperations
(including generation of electricity, heat, or steam; physical or chemical processing; and fugitive
emissions).
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PrimarydatashouldbeusedtocalculatetheScope1emissions.Recommendedsourcesofprimarydata
areavailableinAppendixA,SourcesofPrimaryData.SCOPE2BEVERAGEINDUSTRYEMISSIONS
BeverageindustryGHGemissionssourcesincludedunderScope2(indirectemissions)generallyfallinto
oneofthefollowingtwocategories:
Emissions from directly purchased utilities such as electricity, steam, chilled water, refrigeration, or
compressed air used at companyowned or controlled facilities must be reported within Scope 2
emissions.
When purchasing electricity, heat or steam from a CHP plant, it is necessary to allocate emissions
generatedaccording
to
the
proportion
of
each
stream
purchased
or
sold.
Use
the
efficiency
method
as
defined in the WRI/WBCSD Protocol Initiative Calculation Tool to allocate emissions. This method
calculates GHG emissions according to the amount of fuel energy used to produce each final energy
stream.
Emissions from indirectly purchased utilities at controlled facilities, such as the energy used to run
leased buildings and operations within them, must be included. For leased buildings accounted for
under this Sector Guidance, the preferred data sources are as follows: 1) actual metered usage from
leasedspace;2)percentageofactualmeteredusageforentirebuildingbasedonpercentageofbuilding
leased;and3)U.S.EnvironmentalProtectionAgency'sCommercialBuildingEnergyConsumption(CBEC)
tool.OutsideoftheUnitedStates,companieschoosingtousethisEPAtoolshouldsubstitutetheenergy
emissionsfactorforthecountryinwhichtheoperationislocated.Thetoolusessquarefootageandtype
ofleasedspacetoestimateenergyconsumption.
Also,accordingtotheScope3protocol,theindirectemissionsofallfuelsourcesneedtobeaddressed
andaccountedforaswell.
SCOPE3BEVERAGEINDUSTRYEMISSIONS
Scope3emissionsincludeanyemissionsinthecompany'svaluechainnotaccountedforunderScopes1
and 2. The distinction between scopes is unique to each beverage company depending on its
operationalboundaries. Intheappendixofthisguideline, foreachbeveragecategory,theoperational
boundariesasdefinedby theBIERmembersarepresented,aswellasspecificdata requirementsand
applicability.
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ThetopicsidentifiedinthefollowingsectionallfallwithinScope1,2and3forallbeveragecompanies
and represent the complete beverage value chain. As mentioned earlier, Section 5 presents more
detailedvaluechaindescriptionsandprocessmapsforeachbeveragecategory.
Notethat
any
items
in
the
following
subsections
that
are
under
the
operational
control
of
the
company
will count towards Scope 1 emissions; purchased energy associated with theseactivities would count
towardsScope2emissions.Theemissions included intheScope3 inventoryshould includethedirect
emissions(suchasfuelcombustioninatruckownedbyathirdpartydistributor)andindirectemissions
(such as electricity used during production of packaging materials) associated with these value chain
activities.
SettingOrganizationalBoundaries
Use
the
operational
control
approach
as
defined
by
The
GHG
Protocol
to
define
Scope
1
and
2
emissions.IncludeallGHGemissionsfromoperatingfacilitieswhicharewhollyownedandforwhichthe
company has operational control in its Scope 1 and 2 calculations. Emissions from nonbeverage
operations such as entertainment, media, or food businesses are not addressed within this Sector
Guidance.
Clearly state any deviation from the Scope 1 and 2 inclusions/exclusions listed above when reporting
GHGemissions.Forexample,somebeveragecompaniesconsistentlyreportanyfranchisedor licensed
operationsaspartofthereportingcompanyforenvironmentalreportingpurposes.The latestscope3
protocolasks
for
reporting
these
emissions
as
scope
3emissions
in
case
they
are
included
in
the
scope
1
and2reporting.Abeveragecompanythatelectsto includeGHGemissionsassociatedwithfranchised
andlicensedoperations(whicharenotcontrolledoperations)underScope1andScope2isrequiredto
clearlystatethedeviationfromtheapproachdefinedabove.
ReportingtheEnterpriseInventory
Whenreportinganenterpriseinventory,thereportingcompanymustreportthecompleteinventoryof
Scope1,2and3emissionsaccordingtotheboundaries,scopeanddatarequirementsdescribedinthis
SectorGuidance.Whilethefinerboundarypointsbetweenscopesarediscussedwithinthisdocument,
considerthatforacertainbeveragecompanyallproduction,packaging,andwarehousingoperationsare
under the companys control. All upstream beverage ingredients and packaging are purchased from
thirdpartysuppliers;similarlythecompanyusesanexternaldistributortopickupbeveragesfromthe
warehouseanddelivertheirbeveragestothepointofsale.
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Only the fraction of GHG emissions from upstream and downstream value chain partners that are
associatedwiththematerials,products,orservicesprovidedtothebeveragecompanyare included in
enterpriseScope3emissions.
AggregationandApportionmentofEmissions
Anenterpriseinventoryistypicallycreatedthroughtheaggregationofemissionsfromvariousfacilities,
activities, and value chain components. For example, a given manufacturing facility can calculate its
Scope1and2emissionsusingthesameprinciplesdescribedabove,and themanufacturingemissions
inventory for an enterprise can be determined by aggregating emissions from all manufacturing
locations.
Further description of aggregation methods can be found in Appendix E, Aggregation andApportionmentofEmissions.ProductCarbonFootprint
Productlevelemissionreporting,aspresentedinProductLifeCycleAccountingandReporting,requiresa different evaluation of value chain emissions. For this approach (Product Carbon Footprint), it is
irrelevant whether GHG emissions are associated with company controlled operations or by another
entity,directorindirect.Instead,thecarbonlifecycleisdefinedforanindividualproductcategory,and
GHGemissionsfromacrossthatlifecycleareaggregated.Onlythefractionofemissionsfromeachvalue
chaincomponent
that
contributes
to
the
specific
product
footprint
is
included
in
the
product
emissions
total.
AlthoughthisdocumentwillcommonlyusetheterminologyProductCarbonFootprint,thesameGHGs
thatcontributetoanenterpriseinventoryalsocontributetotheproductcarbonfootprint.GHGsother
than CO2 are expressed in terms of CO2eq using their global warming potential (GWP), such that the
footprintofaproductcanbeexpressedasasinglenumber.
For example, consider a beverage company with a single manufacturing location that makes two
products:grape
soda
and
lemon
lime
soda.
Emissions
from
the
manufacturing
location
are
allocated
to
the two products (as described later in this document). Each product individually, however, is not
assigned the total emissions from that manufacturing location. Similarly, emissions from across the
value chain are attributed to one of the two products. For example, all emissions associated with
growing lemons and limes would be attributed to the lemonlime soda; emissions associated with
growinggrapeswouldbeattributedtothegrapesoda.
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Productemissionsarepresentedonafunctionalunitbasis(i.e.,perliterorperserving).Also,thereare
other ways to define a product for example, the beverage company could separately calculate
specificproductfootprintsforpackaginggrapesodaina20oz.PETbottleor33claluminumcan,using
thesameprinciples.
It is important torecognizethataproductcarbon footprint isdifferent froma fullenvironmentalLife
Cycle Assessment (LCA). An LCA is a tool for quantifying the emissions, resources consumed and
environmental and health impacts associated with all stages of the life cycle of a product; a product
carbonfootprintfocusessolelyonGHGemissionswithinthesameproductlifecycle.
IntroductiontoProductCarbonFootprinting
AproductcarbonfootprintisanevaluationofGHGemissionsacrossthelifecycleofaproduct.Unlikean
enterprise
based
assessment,
boundaries
are
not
drawn
within
the
value
chain
to
assign
emissions
to
scopes. Instead,allemissionswithinthevaluechainboundaryofaspecificproductareaccounted for
andparceledtoafunctionalunit,whichcouldbeaspecificcontainer,servingsize,orcaseofproduct.
Theareasofthevaluechainarethesameasthosedescribedaboveforenterprisereporting,andinclude
the GHG emissions associated with cultivation, raw material inputs, transportation streams,
manufacturing, and disposal/recycling of beverage materials. Aggregated GHG emissions from all
activitiesrelated toaproduct, fromtheextractionofbasicrawmaterials,throughmanufacturingand
distributionandincludingconsumeruseandendoflife(recycling/disposal),areincludedintheproduct
carbonfootprint.
BeverageAlcoholProductionConsiderations
Forsomebeveragealcoholproducts,includingspirits,wines,andevenbeers,maturationispartofthe
beverage productionprocess.Certainbeverages,suchasScotchwhisky, requireyears to fullymature
beforetheyarebottledforsale(maturationperiodsofover10yearsarecommon).Duringthistime,the
unfinishedbeverageisstored,usually inbarrelsandvirtuallyuntouched,untilthematurationperiodis
completeandthematerialisbottled.
Thematurationprocesshassignificantimplicationsforproductcarbonfootprints,ascertainstepsinthe
productlifecyclearecompletedmanyyearsbeforeconsumeruseandendoflife.
AccountforGHGemissionsassociatedwithallprocessesuptothepointofbottlingastheyoccurinthe
year in which the products carbon footprint reporting occurs. For example, if a 10 yearold Scotch
whiskyisbottledin2008,emissionsrelatingtogrowingofcerealsduring2008andemissionsrelatingto
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distilling in 2008 would be used in addition to those from bottling and distribution. This approach
affordsseveralbenefits:
Primarydatacollected fromcompanyassetsandvaluechainpartnersduringagivenyear is
usedtocalculatetheproductcarbonfootprint;
Beverage companies can make decisions in their upstream value chain that will have an
immediate impact, rather than waiting years for these improvements to be reflected in a
productfootprint;and
The approach supports the spirit of GHG reporting, which is to promote transparency and
drive improvements in environmental performance. In this way, the manufacturer becomes
accountablefortheenvironmental impactsoftheirproductinthepresentday,ratherthanfor
thosethatoccurredyearsbeforeandoverwhichtheynowhavenocontrol.
Another issue arising from the maturation process is that ethanol is lost to evaporation (commonly
referredtoastheangelsshare).Thefinalvolumeofproduct isoftenmuch lessthanthevolumeat
thebeginningofthematurationperiod. In lieuofprimarydatafor losspercentages,applyanaverage
annual losstoevaporationfortheproductandapplythislossfactortothetotalGHGemissionsofthe
productuptoandincludingdistillation.
Beverage alcohol products may be blends from multiple producers (e.g., blended Scotch whisky),
multipleproducttypes(e.g.,aliquorthatusesbothagrainneutralspiritandawine),orproductsthat
havematured
for
different
periods
of
time
(e.g.,
Kentucky
bourbon).
For
further
detail
on
each
of
these
practices,pleaseseeSection5.4:SpiritAlignment.
ReportingtheProductCarbonFootprint6
Asstatedpreviously,companiesreportingproductcarbon footprintsmustbetransparent indisclosing
any exclusions from the organizational boundary used in calculating the footprint, as well as any
emissionssourcesdeterminedtobedeminimus.FullreportingrequirementsarepresentedinSection4,DataReporting.
6Note:Futureversionsofthisguidancemaycontainadditionalstandardizedreportingrequirementsforbeverage
industryproductcarbonfootprintemissionsreporting.
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MakingSenseofProductandEnterpriseEmissions
Theendresultofanenterpriseemissionsestimationandproductlevelassessmentarequitedifferent,
butusethesamedatasources,aswillbeshownanddescribedinthisguidancedocument.
All steps in the value chain, whether electricity used to cool a warehouse, fuel used in distribution
trucks, or natural gas used in the manufacturing plant, have their place in each assessment. For that
reason,thisdocumentintendstofacilitatetheuseofeitheremissionsapproach,asbeveragecompanies
willultimatelyrequiresimilardatatocompleteeitherapproach.
The Product Life Cycle Accounting and Reporting Standards describes the differences between theenterprisereportingandtheproductcarbonfootprintreporting.Forthebeveragevaluechain,figure1
describesthedifferencesandshowstheattributableandnonattributablescope3itemsfortheproduct
carbonfootprint.
The
non
attributable
items
only
need
to
be
captured
in
the
enterprise
reporting.
Bev.ValueChain,Scope3 Fig.1
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3.0 BEVERAGE SECTOR VALUE
CHAINOVERVIEW
The company's Scope 1, 2 and 3 emissions
inventory encompasses all upstream and
downstreamactivitiesrelatedtothegeneration,
production, use, and disposal of the beverage
products, as well as their associated packaging
and waste streams. For each value chain
component, theseemissions are included in the inventorybasedon the fraction associatedwith the
beverage company's manufacturing and operations versus those total emissions associated with a
particularsupplier.
All
BIER
members
align
across
the
complete
value
chain
per
beverage
category
(horizontalalignment)aswellpervaluechainelement(verticalalignment).
Figure2describestheoverallbeveragevaluechainmovingfromrawmaterialoringredientprocessing,
tobeverageproductionwhereseparatelyproducedpackagingmaterialsareadded,todistributionofthe
packedproducttofirstusers,andfinallythedisposalofthepackagingwhichcanserveasarawmaterial
stream to the packaging production in case of recycling. Transportation is an item attributable
throughoutthecompletevaluechainandisdescribedasaseparateelement.
Some
further
explanation
and
clarification
of
the
beverage
sector
value
chain
is
given
below.
Cultivation: Includes all relevant emissions (pesticides, fertilizer, harvesting, irrigation, cropmanagement,etc.)ofallrelevantcropscultivatedandusedbytheenterprise.
Rawmaterialprocessing:Includesemissionsassociatedwithproduction/treatmentofthecropsandotherrawmaterials(preservatives,sweeteners,etc.),usedbytheenterprise.
Beverage production and warehousing: Includes any beverage production and warehousingactivities which are under and not under the operational control of the reporting company.
Commonexamplesofactivitiesnotunderthedirectoperationalcontrolofthecompanyarecopack
operationsand
distribution
networks,
unless
they
are
wholly
controlled
by
the
beverage
company.
Activitiesunderdirectcontrolarereportedunderthescope1and2emissions.
Packagingmaterials:Includesemissionsassociatedwiththeproductionofprimary,secondary,andtertiary packaging used by the enterprise as well as the mining and preprocessing of these
materials.
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Retail, marketing and consumption: Includes the pointofsale retailer, display cases, adware,
refrigeration units, vending machines, restaurants, and end use by the consumer based on the
proportionusedbyallenterpriseproducts.
Disposal,
reuse
and
recycling:
Includes
emissions
associated
with
the
disposal
of
packaging
and
other waste streams generated throughout the value chain for all materials/processes relating to
theenterprise'soperations.
Transportation and distribution: Include emissions generated as a result of transportation of all
products,packagingmaterials,beverageingredients,fuels,andwastes.
BeverageSectorValueChain Fig.2
Details of contributing sources and boundary conditions for each value chain element are presented
belowandareverysimilarforeverybeveragecategory.
BeverageIngredients:cultivationandrawmaterialsprocessing
This includes all emissions associated with the growing, processing and transportation of ingredients
usedinthecompany'sproductsintheScope3inventory.Examplesinclude:
Emissions associated with energy use by thirdparty agencies for extraction, transportation, and
treatmentofingredientandprocesswater.
Emissions associated with the manufacture, transport and storage of chemical materials such as
preservativesandotherartificiallysynthesizedflavors.
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Emissions resulting from agricultural processes, including tilling, planting, irrigating, harvesting,
fertilizing,andtransportingagriculturalproductsusedbythebeverageindustry.
BeverageProductionandWarehousingForthebeverage industry,thebeverageproductionprocesswilltypicallybeaccounted forasScope1
and 2 activities. Copacking operations, however, should be accounted for in the Scope 3 inventory
whenthereportingorganizationhasnooperationalcontrolovertheproductionoperation.Forexample,
abrewingcompanymayownanddistributeabeerbrandglobally.Inaspecificlocation,however,they
contractwithathirdpartytobrewandpackagethesameproduct,withoutassumingdirectcontrolover
the operations of that brewery. The emissions associated with the thirdparty owned and controlled
brewerywouldbeaccountedforasScope3emissions.Thesameprinciplesapplytojointventuresover
whichthereportingorganizationdoesnothaveoperationalcontrol.
Forinstanceswhereacopackerproducesbeveragesformorethanonecompany,itisnecessaryforthe
reporting organization to estimate the portion of GHG emissions from the copackers facility which
represents the fractionof theirbeverageversusallbeverages producedat the thirdpartyproduction
facility.
GHGemissionsfromwarehousescontrolledbyathirdpartywhichstoreabeveragecompanysproducts
should also be included in the Scope 3 inventory, in proportion to the fraction of the warehouse
occupiedbythereportingcompanysproducts.
PackagingMaterialsandUse
ThisincludesallGHGemissionsassociatedwiththeproductionofthecompany'spackagingmaterialsin
theScope3inventory.Typesofpackagingincludeprimary(e.g.,thecontainerenclosingtheliquid,such
asabottle),secondary(e.g.,acaseofbottles/cans),andtertiary(e.g.,apalletofcaseswithshrinkwrap
thatispreparedfortransportationandstorage).
Incertainsectorsofthebeverageindustry,otherpackagingcontainersmaybeusedduringtheproduct
life
cycle
for
aging
(e.g.,
barrels).
Where
barrels
or
other
packaging
materials
are
reusable,
their
associatedembeddedcarboncanbeamortizedoverseverallifecycles.
GHG emissions estimates should include the initial extraction of the raw materials from the earth or
forest(incorporatingrecycledstock).The inventoryshould includepackagingmaterialsforallproducts
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made by the company, as well as marketing materials such as game pieces, pointofsale displays, or
promotionalitemsthatareaddedtopackages.
Inthecaseofmaterialswhicharerecycledforreuseinanotherproduct'slifecycle(suchasPET,which
may be used in future PET bottles or for another use), use an allocation method based on the sales
market. Depending on local market conditions, this approach affords the environmental benefits of
recyclingeithertotherecyclersortothebeverageproducer.
Details into recycling allocation methods are provided in Appendix F, Allocation of EnvironmentalBenefitsofCollectionandRecyclingMaterials.
BeverageRetailandConsumption
GHGemissions
are
generated
during
the
retail
sale
phase
of
products,
as
well
as
during
the
beverage
endusebyconsumers.Emissionsassociatedwithcoolingmustbecalculatedforallbeveragesthatare
soldbelowambienttemperatureat thepointofsale,regardlessof themanufacturer's recommended
temperatureofconsumption.
GHG emissions associated with beverage retail and consumption that should be accounted for in the
Scope3inventoryincludethefollowing:
Electricityusedtorunthecoolerorvendor(potentiallyincludedinScope2inventory;seeAppendixC,GuidanceforBeverageRetailandHomeConsumptionfordetails);
GHG emissions from the production and losses of refrigerants used at retail or pointofsale
establishments;
PurchasedCO2usedatretailestablishmentstorundraftproductsorsodafountains;
GHGemissionsfromtheproductionofcupsandotherpackagingmaterialsusedtoconsumedraft
productsdeliveredbythereportingcompany;and
The energy used to heat, cool and light the fraction of retail space where equipment is located
(hotelload).
Forfurther
detail
on
this
topic
and
calculation
methods,
see
AppendixC,GuidanceforBeverageRetail
andHomeConsumption.
ProductionWasteandByproducts
Byproductsandwastearegeneratedateachpointinthebeveragevaluechain.IncludeGHGemissions
associated with the treatment, recycling, and/or disposal of all waste products and waste water
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generatedbythebeveragecompany.GHGemissionsassociatedwithwastedisposalatotherpoints in
thevaluechainshouldalsobeincludedintheScope3inventory.
GHG emissions associated with generation of byproducts should be accounted for up to the point
where the byproduct can be beneficially reused. The beverage production process also generates a
numberofbyproductswhichareoftenbeneficiallyreused,suchasbagasse,pumice,spentgrains,and
spilled product. Account for "waste products" that become coproducts by virtue of them having a
beneficial use (such as composting or feed material) up to the point of product differentiation. For
example,ifspentgrainsfrombeerproductionaresoldforcattlefeed,theemissionsfromtheprocessing
ofthegrainsatthetimetheybecomespentareallocatedforinstancebasedoneconomicvalue7ofthe
two products that is, the spent grain and the beer. Another example includes the manufacture of
orangejuice;theorangesaresqueezedtomakejuiceandthepeelsarethensold forcattle feed.Any
emissions
associated
with
the
peels
are
allocated
based
on
the
economic
value
of
thejuice
and
the
cattle feed. Any emissions associated with transporting or further processing of that coproduct are
allocatedtothecoproductandnottheoriginalproductfromwhichitwasderived.
Evaluatewastewaterstreamscomingfromabeverageproductionfacilityorother locations inthe life
cycleto identifytheenergydemandassociatedwithwastewatertreatment.Forexample,noncontact
cooling water will require significantly less energy to treat than wastewater streams leaving
fermentation process areas. In some cases, wastewater treatment will be performed at a company
controlled facility, and the purchased energy used in wastewater treatment is considered a Scope 2
emission.
When wastewater is sent off site to a thirdparty treatment site, such as publicly owned treatment
works, however, include the energy use associated with transportation and treatment in Scope 3
emissions.
Distribution
TheScope3inventoryshouldincludeallGHGemissionsassociatedwithalltransportationstreamsinthe
company
value
chain
which
are
not
controlled
by
the
reporting
company.
Examples
common
to
beveragecompaniesinclude:
Transportationofrawagriculturalproductstoprocessingfacilities;
Transportation of all raw material inputs to the production facility, such as packaging materials,
processchemicalsandbeverageingredients;
7ThisisatopicforfurtheralignmentamongtheBIERmembers
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Product distribution including direct delivery from retailer toshops. Emissions from empty return
journeysareincluded;
Transportationofwastestotheirfinaldisposallocationorpointofbeneficialreuse;and
Employee
commuting
and
business
travel
(if
relevant).
IncludeGHGemissionsassociatedwithrefrigerationuseintransport.
Commonformsoftransportused inthebeveragevaluechain include locomotives,passengervehicles,
trucks,planes,andcargoshipsandbarges.
Published emissions factors may be used in calculating transportationrelated emissions. Additional
guidanceontransportation logisticsandproductdistribution is includedasAppendixD,TransportationLogisticsandProductDistribution.Energy
TheScope3inventoryonenergyemissionsisapplicabletoallprecombustionemissionsofthedifferent
sources.
Many energy suppliers are offering a green tariff, or energy from renewable sources sold at an
additional cost. Purchased energy which is claimed to be renewable is assumed to be a low GHG
emissions source, if the energy supplier can document (CO2 intensity (gCO
2/kWh, or gCO
2/MJ), in the
formofanaccreditedcertificate.Further,thebeveragecompanymustassurethislowemissionssource
isnotcountedelsewhereintheproductcarbonfootprint.
Additionally, many sites make use of selfgenerated biogas from their waste water treatment plants.
ThisisalsoalowGHGemissionsource.
Finally, as stated in the WBCSD Scope 3 protocol, the fuel and energy related emissions that are not
coveredintheScope1and2activitiesneedtobeaddressedaswell.
DeMinimusUsage
Any GHG emission source, when evaluated in terms of CO2eq, representing less than 1% of the total
GHGemissionsemittedduringaproductlifecycleisconsidereddeminimus.
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Any such source can be removed from that product life cycle after using GHG emission data to
demonstratethatthesourcemeetsthisdefinition.Whenaggregated,however, ifdeminimussourcesexceedthe5%materialitythreshold,theyshallthenbeincludedastheyarenolongerdeminimus.Alldeminimusemissionsexcludedbyamembercompanymustbedeclaredandexplained.
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4.0DATAREPORTING
This section outlines the data reporting
requirementsapplicable
to
any
company
seeking to publicly claim compliance with this
SectorGuidance.
DataTransparencyAs the intention of this Sector Guidance is to
achieveacommonmethodologyforthebeverageindustrytoaccountforandreportGHGemissions,it
is critical that companies are transparent in their reporting. Transparency includes describing any
exceptionstothisguidance,aswellashowthereportingcompany'sorganizationalstructureimpactsits
abilitytocollectemissionsdata.
AlignmentwithSectorGuidance
Any company electing to publicly report GHG emissions in accordance with this Sector Guidance
documentmustclearlystate this in its report.Clearlydocumentandexplaineachdeviation from this
guidance.
Boundaries
Clearly state organizational and operational boundaries. Present any changes in organizational
boundariesor
operational
boundaries
(due
to
acquisitions/divestitures,
for
example)
to
aid
in
aclear
understandingofyeartoyearperformancechanges.
DataSourceLimitations
Clearlylistanydatalimitationsand,ifdataareexcluded,thenstatethereasonsforexcluding.
Purchase/SaleofCarbonOffsets
Reportandfullydisclosethepurchaseorsaleofanycarbonoffsets/renewableenergycertificates(REC)
separately from emissions calculations. This Sector Guidance requires full reporting of emissions
independentlyfromanypurchasedoffsets.Theinventorymustreflectbothsoldandpurchasedoffsets.
Addbacksoldoffsetsintotheinventory.Trackpurchasedoffsetsseparatelyanddonotshowthemasa
reductioninacompany'scorporateinventory.
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DataVerification
This Sector Guidance recommends several methods of data verification be completed to ensure that
reported GHG emissions values are representative of actual conditions. Although not required,
recommendedverification
steps
are
described
below.
RecordkeepingRequirements
Maintainrecordsofemissionscalculationsanddatasourcesusedinamannerthatfacilitatesreviewby
athirdparty.Documentbothprimaryandsecondarydatasources.
InternalVerification
Prior to going to a third party for verification, conduct internal verification of the GHG emissions
estimationprocess.Internalverificationwillnotnecessarilyincreasecredibilityofreporteddata,butisa
useful tool to raise awareness of GHG emissions within an organization and identify shortcomings in
datacollectionactivitiespriortoengagingathirdpartyverifier.
ThirdPartyVerification
Companies reportingemissionsareencouraged,butnot required, toconductanobjective thirdparty
verification audit of reported GHG emissions. Verification by a third party increases the credibility of
publicly reported emissions estimates as well as supports the establishment and acceptance of this
document as the industry standard. Certain agencies and initiatives, including The Climate Registry,
World Economic Forum Global GHG Registry, and the European Union Emissions Trading Scheme
alreadyrequireaformofemissionsverification.
MaterialDiscrepancies
Anyverificationactivity,whetherinternalorexternal,shouldseektoidentifymaterialdiscrepancy,such
as oversight, omission, or miscalculation, which leads to error in the formulation of an emissions
footprint. A threshold of 5% should be used to determine whether a discrepancy be considered
"material" (asperTheClimateRegistry).Materialdiscrepanciescan takethe formofamiscalculation,
inability of management or sites to obtain GHG data, or unreliability of data collection sources (e.g.,
outdatedmeters).Anymaterialdiscrepanciesthatcannotberesolvedpriortopublishinganemissions
reportmustbeclearlystated in thereport.Materialdiscrepanciesdonot include themarginoferror
associatedwith
secondary
data
sources.
ReportingRequirements
Werecognizethatreportingformatsmayvarybasedontheprogramforwhichdataarereported.State
any deviations from the Beverage Industry SectorGuidanceforGreenhouseGas EmissionsReportingwhenreferencingitinreports.Also,clearlystateallinternalandexternalverificationeffortsalongwith
thestatementandsignatureoftheperson(s)responsiblefortheverificationprocess.
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5.0BEVERAGECATEGORYALIGNMENT
Inthe
following
chapters
the
individual
alignment
per
beverage
category
is
presented
in
concise
process
mapsanddatarequirementsets.
5.1BeerAlignmentThe overall Beer Value Chain is presented infigure3.Thisvalue chain servesas thebasis for
moredetaileddescription of the different value
chainelementsfurtheroninthischapter.
BeerValueChain Fig.3
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Cultivation
Figure4showsthecultivationprocessmapforbeerproduction.Theagricultural
process starts with seeds and ends with harvested product. The emissions
related
to
transportation
of
the
crops
are
included
in
the
distribution
GHG
emissions.
Thecultivationofbarley,hops,maize,wheat,sugars,sorghumandricearetakenintoaccount.Forthese
crops the GHG emissions from fertilizer and pesticide production and application, energy use (e.g.
sowing, harvesting, and irrigation) and land use/land use change are taken into account. Upstream
emissionsoffuelsandelectricityshallbetakenintoaccountaswell.
CultivationProcessMap Fig.4
PROCESSESINCLUDED
Thisscope
is
applicable
to
all
significant
ingredients
(significant
is
>99%
based
on
mass
of
the
overall
emissionsofallingredientsintherecipe),likebarley,hops,maize,sugar,rice,wheat,etc.
ForallingredientsthecontributiontotheoverallbeerGHGemissionsiscalculatedandthoseingredients
withthehighestcontributiontotheoverallCO2emissions(=99%ofall ingredientscovered)aretaken
intoaccount.Thesameapproachisfollowedfortheothercultivationelements,likeirrigation,pesticide
useandfertilizeruse.
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DATAREQUIREMENTS
Forthisvaluechainelement,thefollowingminimumdatarequirementsareapplicable.Insomecasesa
moreaccuratenumbercouldbeobtained,althoughthisisnotrequired,onlyrecommended.
MinimumDataRequirements Moreaccurate
Ingredientname
Countryspecificyieldfactorperingredient Suppliervalues
FixedCultivationvalueorfactor Countryoforigin
FixedFertilizervalueorfactor Countryoforigin
Scope1and2emissionscultivation Activitydata
Volume(metrics,tons,outputratio,etc.)
CALCULATIONEXAMPLE
Thefollowingcalculationexamplesshowhowemissionsforthecultivationstepinthebeervaluechain
canbecalculated.
Step1Activitydata,seedatarequirements
Ingredient=Barley
Countryofproduction=France
Annualamount=23,000tonne
Step2Calculateemissionsfactor
BarleyyieldinFranceis6.4tonneperhaaccordingtoFAOdata(5yearaverage).Basedonthisyieldand
theassumedrelationbetweenbarleyyieldand inputs,columntwostatestheestimated inputuse for
barley in France. In the following table, an example is given for calculating the total kg CO2eq per
hectare.
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InputEstimatedquantity
Parameter(kg
CO2eq/unit)
EmissioninkgCO2eq
(estimatedquantity*
parameter)
Diesel(kg/ha) 69 3.5 242
Electricity(kWh/ha) 81 0.5 41
Nfertilizer(kgN/ha)* 148 6+6.2=12.2 1,800
P2O5 fertilizer (kg
P2O5/ha)20 1.44 29
K2O fertilizer (kg
K2O/ha)20 0.44 9
N in crop residues (kg
N/ha) 41 5.74 211
EmissionbarleycultivationfromFranceperha(total) 2,355
Step3
Tocalculatetheemissionfactorpertonneofbarley:
1) The emissions per hectare are multiplied by 1.05 to account for the emissions of the seed
productionnecessaryforthebarleycultivation;
2) As an industry typical example, 82% of the emissions from barley cultivation are economically
allocatedtothebarley,18%areallocatedtothecoproducts(e.g.straw);
3) Thetotalbarleyemissionperhectarearedividedbytheyield(6.4tonne/ha).
Emission
perton
Barley
=
Total
emissions
/ha
(1+Seed
fraction
{0.05])
x allocation / yield
(kg
CO2eq/ton)
kgCO2eq(1.05) (%) (Ton/ha)
EF=Total*(1+seedfraction[0.05])*allocation/yield=319kgCO2eqperton.
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RawMaterialProcessing
Infigure5theprocessesandinputsofamaltingsitearesummarized.Themalting
process starts with unmalted grains and ends with malted grains. The
transportation
processes
of
(un)malted
grains
are
included
in
the
total
GHG
emissions and the calculation methodology is explained in the distribution
reportingsection.
RawMaterialProcessingMap Fig.5
PROCESSESINCLUDED
Thisscope isapplicabletoallancillaryGHGemissionsfromcleaning,officeorhotel load,waterpre
treatment plant (WTP) and the waste water treatment plant (WWTP) inclusive of such items as the
malting plant or CO2 plant. Upstream emissions of fuels and electricity also have to be taken into
account.Upstreamemissionsareindirectemissionsoffuelsandelectricityandconsistofemissionsdue
tomining,transportation,lossesandpurification.GHGemissionsfromexternalwaterplantsandwater
treatmentplantsarenotinscope.
DATAREQUIREMENTS
Forthisvaluechainelement,thefollowingminimumdatarequirementsareapplicable.Insomecasesa
moreaccuratenumbercouldbeobtained,althoughthisisnotrequired,onlyrecommended.
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MinimumDataRequirements Moreaccurate
Locationofmaltingplant
Amountandtypeoffuelsusedplusemissionfactor
Amountofelectricityfromnationalgrid
Amountof
electricity
from
other
source
(plus
grid
factor)
Output/inputratiofixed Output/inputratiocalculate
%drymatterofmalt
BeverageProduction
Infigure6theprocessesandinputsofbrewingandpackingaresummarized.
BeverageProduction
Process
Map
Fig.
6
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The brewing and packing process starts with raw materials intake (e.g., malted grains, unmalted
materials,sugars,hops,syrups).Theinboundtransportationprocessesofthesematerialsareincludedin
thetotalGHGemissionsandareexplained inthedistributionsectionofthisguideline.GHGemissions
are in scope from all processes: mashing, wort boiling, fermentation, lagering, filtration and packing
beer. The emissions associated with utility processes and offices on site are also included. Upstream
emissionsof fuelsandelectricityalsohave tobe taken intoaccount.Upstreamemissionsare indirect
emissions of fuels and electricity and consist of emissions due to mining, transportation, losses and
purification.
TheGHGemissionsfromthepackagingmaterialproductionareincludedinthepackagingmaterialvalue
chainelementsectionofthisguideline.
PROCESSESINCLUDED
Thissectionisapplicabletoallcompanyownedproductionunits,copackers,cobrewers,franchisesand
leasedunits(asdefinedinGHGinventoryscope).
AllGHGemissionswhichoccurinthemainprocessBrewingandPackingareallocatedtothebeverageproduced(beer,ciderorsoftdrinks).Whenrecycled,thecoproducts(e.g.,brewersspentgrains,surplus
yeast) leave the brewery with zero GHG emissions. The recycling bonus is for the user (normally a
farmer) that actually recycles the coproducts. If these coproducts are dumped to landfill, however,
thereare(estimated)GHGemissionsandtheseareaccountedforinthebreweryemissions.
Thereasons
for
this
pragmatic
approach
are:
Themainproductofabreweryispackedbeer;
Thefinancialbenefitsofrecyclingspentgrainsandsurplusyeastareinsignificantwhencomparedto
financialvalueofthepackedbeer.So,economicalallocationisnotrequired;inadditionitwouldnot
beverypracticaltouseacountryspecificeconomicalallocation;and
Themassofthe(wet)coproductsissignificant,upto1020%ofthebeerweight.AllocationofGHG
emissionstocoproductsisnotdesirablesincetheenvironmentalproblemsofourcoproductsare
minor compared to the environmental impact of the main product. Taking landfill emissions on
boardquantifies
the
impact
of
these
bad
practices.
Forthechoiceoftheallocationofproductionmaterials, likefilterscleaninganddisinfectantmaterials,
etc.,thedeminimusrulesapply.
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DATAREQUIREMENTS
Minimumdatarequirements
Beverageproduction,totalvolumeproduced/sold(hl/y)
Onsite
use
of
Thermal
energy
(MJ)
Onsitefueltypesused(types,LHV)
OnsiteCO2emissionsforcompanyownedtransport(scope1)
OnsiteCO2eqemissions,fromlostrefrigerants
Onsiteelectricityconsumption(kWh)
Waterconsumption(m3)
Watersource
Kieselguhr,hopsandothermaterialsconsumed(purchasedkg)
WastewaterCOD
Owntreatmentorthirdparty
NonrecycledBrewersSpentGrains
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PackagingMaterials
Figure7belowsummarizestheinputsandoutputs
forthepackagingdisposalandpackagingmaterial
productionprocess.
PackingMaterialsProcessMap Fig.7
PROCESSESINCLUDED
All primary packaging materials: PET, aluminum, KEGS, glass, canends, plastic/paper labels, label
glue,shrinkfoil,cratesandpallet.
Secondaryandtertiarypackagingmaterialsafterthedeminimusruleisapplied.
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Distribution
Figure 8 below summarizes the key inputs and outputs for the transportation and
distributionprocess.
DistributionProcessMap Fig.8
PROCESSESINCLUDED
This element concludes all transport of product, ingredients and packaging materials within the
completevaluechain, indicated intheoverallvaluechainprocessmapwithaT.Capitalgoods(trucks,
barges,etc.)areexcludedaswellastransportfromretailerstoretofinalconsumer.
DATAREQUIREMENTS
MinimumData
Requirements
Scope 1 and 2 emissions company owned and noncompany ownedwarehouses, distribution centers
etc.,plustheirprecombustionemissions.
CO2emissionsofalltransportinthevaluechain.
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CALCULATIONEXAMPLE
Thecalculationbelowshowshowthecarbonemissionfromtransportationofmaltedbarleyisbuiltup.
For our fictional example, two transportation steps apply. The first is of the cultivated barley in the
United
States
and
its
transportation
to
the
processing
facility
also
located
in
the
United
States.
The
secondstepistransportationofmaltedbarleyfromtheUnitedStatestoFrance.
Step1:Activitydata
For our fictional example, the following activity data is taken from the background transportation
matrices.
Transportationofbarleytothemaltery:500kmbytruck.Theamountis1.25tonnetransportedbarley
for1tonneofmalt,whichisthedefaultconversionfactorformalteries.
Transportationofmaltedbarleytotheproductionunit:6000kmbyoceanand500kmbytruckwithin
France.
Step2:Emissionfactors
Therelevantemissionfactorsare:
Emissionfactortruckcropproducts 0.0807 kgCO2eq/ton*km
Emissionfactortruckmaltedbarley 0.0807 kgCO2eq/ton*km
Emissionfactorocean 0.0225 kgCO2eq/ton*km
Step3:CalculatingGHGemissions
Thetotalcarbonemissionfrommaltedbarleycanthenbecalculatedas:
Barleyfromfieldtomaltingsite,transportbytruck: 0.087*1.25*500=54.4kgCO2eq.
Maltedbarleytransportfrommaltingplantinshiptooverseasharbor,transportbyocean:0.0225*
1.00*6000=135kgCO2eq.
Malted barley transport by truck from harbour to brewery: 0.087 * 1.00 * 500 = 43.5 kg CO2eq.
Thetotalcarbonfootprintfromtransportationthenbecomes232.9kgCO2eq/tonnemaltedbarley.
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Transporttype emissionfactor km amount emissions
(kgCO2eq/ton*km)* (km)* (Tons)= (kgCO2eq)
trucktransportcropproducts 0.0807 500 1.25 50.4
trucktransportmaltedbarley 0.0807 500 1 40.4
seatransport
malted
barley
0.0225 6000 1
135.0
Totalemissions 225.8
Emissions=(kgCO2eq/ton*km)*(km)*(Tons)=(kgCO2eq)
=emissionfactor*km*weight
BeverageConsumption
Figure9presents
the
key
inputs
and
outputs
for
the
beverage
consumption
process.
BeverageConsumptionProcessMap Fig.9
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PROCESSESINCLUDED
This scope and description is applicable to the cooling of the produced beer at retailers, restaurants,
barsandhomeusers.Inthisscopethehotelloadoftheretailstoresshouldalsobeincluded.
DATAREQUIREMENTS
MinimumDataRequirements
Hlpercoolingcategory
Countryspecificemissions
Specificenergyusevariouscoolingmethods
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5.2CSDAlignment
The overallCSDValueChain is presented in thefigurebelow.Thisvaluechainservesasthebasis
for more detailed description of the different
valuechainelementsfurtheroninthischapter.
CSDValueChain Fig.10
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Cultivation
Thefigurebelowshowsthecultivationprocessmapforsoftdrinkingredients.The
agricultural process starts with seeds and ends with harvested product. The
emissionsrelated
to
transportation
of
the
crops
are
included
in
the
distribution
GHGemissions.Thecalculationmethodologyfortransportationisdescribedinthe
distributionreportingguideline.
CultivationProcessMap Fig.11
The cultivationof fruits, flavors and sugarbeet,etc. is taken into account. For these crops theGHG
emissionsfromfertilizerandpesticideproductionandapplication,landuseandchangeinlanduse,and
theenergyuse (e.g.,sowingandharvesting)are taken intoaccount.Upstreamemissionsof fuelsand
electricity shall be taken into account as well. How to deal with CO2 as ingredient is described in
AppendixH.PROCESSESINCLUDEDThisscopeisapplicabletoallsignificantingredients(significantis>99%ofmassoftheoverallemissions
ofallingredients),likesugar,fruits,etc.determinedafterdeminimusruleisapplied.
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DATAREQUIREMENTS
Forthisvaluechainelement,thefollowingminimumdatarequirementsareapplicable.Insomecasesa
moreaccuratenumbercouldbeobtained,althoughthisisnotrequired,onlyrecommended.
MinimumDataRequirements Moreaccurate
Ingredientname
Countryspecificyieldfactor
FixedCultivationvalue/factor Countryoforigin
Fixedfertilizervalue/factor Countryoforigin
Scope1and2emissionscultivation
Volume(metrics,tons,outputratio,etc.)
RawMaterial
Processing
The figure below shows the raw material inputs and outputs for soft drink
ingredients.
RawMaterialProcessingMap Fig.12
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PROCESSESINCLUDED
Thisscopeisapplicabletoallsignificantrawmaterialslikeconcentrates,(liquid)sugar,CO2andflavors.
DATAREQUIREMENTS
Forthisvaluechainelement,thefollowingminimumdatarequirementsareapplicable.Insomecasesa
moreaccuratenumbercouldbeobtained,althoughthisisnotrequired,onlyrecommended.
MinimumDataRequirements Moreaccurate
Locationofprocessingplant
Amountoftypeoffuelsusedplusemissionfactor
Amountofelectricityfromnationalgrid
Amountofelectricityfromothersource(plusgridfactor)
Output/inputratiofixed Output/inputratiocalculated
BeverageProduction
Figure13summarizeskey inputsandoutputs forthebeverageproductionprocessof
softdrinks.
BeverageProductionProcessMap Fig.13
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PROCESSESINCLUDED
Thisscopeisapplicabletoallcompanyownedproductionunits,copackers,franchisesandleasedunits
(asdefinedinGHGinventoryscope).
Additionally,processesrelatedtowarehousingandinternalandexternalWWTPareincluded.
DATAREQUIREMENTS
MinimumDataRequirements
Beverageproduction,totalvolumeproduced/sold(l/y)
Onsiteuseofthermalenergy(MJ)
Onsitefueltypesused(types,LHV)
OnsiteCO2emissionsforcompanyownedtransport(scope1)
OnsiteCO2eqemissionsfromlostrefrigerants
Onsite
electricity
consumption
(kWh)
CO2,waterandothermaterialsconsumed(purchasedkgorm3)
WastewaterCOD
Owntreatmentorthirdparty
Commutingandbusinesstripsdata
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PackagingMaterials
Figure 14 below summarizes the inputs and
outputs for the packaging disposal and packaging
materialproductionprocess.
PackingMaterialsProcessMap Fig.14
PROCESSESINCLUDED
Thisscopeisapplicableto:
Allprimarypackagingmaterials:PET,aluminum,glass,LLPDPE,PE,PP,laminatedfilm.
Allpackagingtypes:bottle,BaginBox,can,box,pad,can.
Secondaryandtertiarypackagingmaterials,likecratesandpalletsafterdeminimusruleisapplied.
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DATAREQUIREMENTS
MinimumDataRequirements
Activitydata
by
packaging
supplier
and
activity
data
by
beverage
producer
for
3categories:
Packagingmix
Beveragetype
Productionunitlocation
Packagingtype(andweight)
Packedvolume
Recyclingpercentagesofpackagingorrecycledcontentofpackaging
Onewaypackaging
Beveragetype
Productionunitlocation
Volumepacked
Packagingunitvolume
Purchasedpackagingunits
Weightandpackagingmaterial(+recyclingcontent)ofcontainerandcanends/lids
Countryandlocationofpackagingsupplier
Secondaryandtertiarypackagingmaterials
Beveragetype
Materialtype
Totalweightofpackaging
Forrecyclingratesandrecyclingcontentpercentages,aswellascountryspecificrecyclingrates(where
available)forwhereproductissoldareused.
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Distribution
Figure 15 below summarizes the key inputs and outputs for transportation and
distributionofcarbonatedsoftdrinks.
DistributionProcessMap Fig.15
PROCESSESINCLUDED
Applicable to all transport of product, ingredients and packaging materials within the value chain,
indicatedintheoverallvaluechainprocessmapwithaTandafterdeminimusruleisapplied.
DATAREQUIREMENTS
MinimumDataRequirements
Scope 1 and 2 emission non companyowned warehouses, distribution centers etc., plus their pre
combustionemissions.
CO2emissionsofalltransportinthevaluechain.
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BeverageConsumption
Key inputsandoutputsfortheretailandbeverageconsumptionprocessregardi