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THE EMIRATES GROUP

ENVIRONMENTAL REPORT 2013-14 REPORTING GUIDELINES AND METHODOLOGY

The 2013-14 Emirates Group Environmental Report was prepared with reference to many of the methods within the Global Reporting Initiative - G3 Reporting Guidelines. The following GRI-G3 reporting principles were applied: materiality, stakeholder inclusiveness, sustainability context, and completeness. However, as this report focuses on environmental issues, an application level check was not considered relevant.

References to Scope 1, 2 and 3 emissions within this report are based on definitions from the Greenhouse Gas Protocol – revised edition (2012).

Methodology and CalculationsThis document outlines the process for the collation and analysis of data in the Group’s 2013-14 Environmental Report, including the basis of the underlying assumptions and the methodology applied to the calculations undertaken during the preparation of the report. The methodology for the calculation of selected flight operations metrics was taken into account by PwC in their assurance procedures (see PwC assurance report on pages 50-51 of the Emirates Group Environmental Report 2013-14).

Flight Operations Metrics – Emirates AirlineEmirates’ Flight Operations team calculated the following environmental performancemetrics for the 2013-14 Environmental Report. All metrics were calculated for the reporting period 1 April 2013 to 31 March 2014 (the Emirates Group’s 2013-14 financial year).

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Indicator Unit Remarks Passengerflights Emiratescargoflights Wet-leasecargoflightsFuel Total fuel consumption tonnes Passenger fuel efficiency litres per 100 passenger-kilometres (L / 100PK)

Emirates SkyCargo fuel efficiency litres per freight tonne-kilometre (L / FTK) Combined fuel efficiency litres per tonne-kilometre (L / TK) Operational Fuel Efficiency Factor (OFEF) tonne-kilometres per litre (TK / L) Where T = Zero Fuel Weight (in tonnes) and K = Great Circle Distance (in km). The higher the number, the better the efficiency.Carbon dioxide (CO2) Total carbon dioxide (CO2) tonnes Passenger CO2 efficiency grams of CO2 per passenger-kilometre (g CO2/ PK).

SkyCargo CO2 efficiency grams of CO2 per freight tonne-kilometre (g CO2 / FTK) Combined CO2 efficiency kilograms of CO2 per tonne-kilometre (kg CO2 / TK) Local air quality (LAQ) Oxides of nitrogen (NOx) tonnes (< 3,000 feet) Using the ICAO Landing and Carbon monoxide (CO) Unburnt hydrocarbons (UHC) Compliance margins relative to percent of total number of aircraft ICAO Annex 16 Vol. II Standards.

regulatory limitsNoise Landing Noise Efficiency Factor (NEF-L) decibels times square kilometres per Where T = Zero Fuel Weight tonne-kilometre (dBkm2/TK) (in tonnes) and K = Great Circle Distance (in km). Take-off Noise Efficiency Factor (NEF-T)

Compliance margins relative to percent of total number of aircraft ICAO Annex 16 Vol. I

regulatory limits Chapter 4 Standard.

ThEEmIRaTEsGRoUPEnvIRonmEnTalREPoRT2013-14REPORTING GUIDELINES AND METHODOLOGY

Take-off (LTO) cycle.

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Total Fuel Consumption (for all Emirates aircraft) Total fuel consumption for all Emirates flights that occurred between 1 April 2013 and 31 March 2014 was calculated using the European Union Emissions Trading System (EU ETS) Method B calculation, in order to capture fuel consumption by the aircraft’s auxiliary power unit (APU) on the ground. Emirates flights are defined as all flights flown by aircraft with the Emirates ICAO call sign (scheduled and unscheduled services, passenger andcargo operations).

The Method B calculation used by Emirates to calculate fuel consumption per flight isas follows:

FUEL_CONSi = REMi-1 + FuelUplifti - REMi

Where:FUEL_CONSi = Total Fuel Consumption on sector i, in tonnes

REMi-1 = Remaining Fuel on previous sector performed by the same aircraft, in tonnes

FuelUplifti = Total Fuel Uplift on sector i, in tonnes

REMi = Remaining Fuel on sector i, in tonnes

The block fuel calculated using the EU ETS calculation was used because the block fuel directly measured by on board fuel monitoring systems does not include fuel consumption by the auxiliary power unit (APU) on the ground.

On board measuring systems on all aircraft owned and operated by Emirates have anuncertainty level of less than +/–1.0%. This is supported by manufacturers’ statements. The flight planning information for each flight is uploaded to Emirates’ scheduling database.

Any missing or erroneous data is picked up by Emirates’ internal database through a consistency check of expected values, and substituted with data using an applied polynomial interpolation to accurately estimate actual block fuel. Data gaps for wet-leased freighter fuel consumption are substituted using an average calculated by aircraft typeand sector type.

The average fuel density figure used to convert the total fuel volume into total fuel mass is 0.785 kg per litre. This density figure represents the average density value across Emirates’network, according to all fuel supplier data entered into Emirates’ fuel uplift database.

Total Carbon Dioxide (for all Emirates aircraft)CO2 emissions from aviation jet fuel are 3.15 kg per kg of fuel burnt (industry standard). Therefore, tonnes of CO2 = Total Block Fuel for all flights x 3.15.

Total Passengers and PayloadPassenger numbers are derived from the Emirates check-in system, which is controlled by a specialist IT platform. This information is fed into the Emirates Flight Operations database, for flights that actually occurred. All persons aboard the aircraft (except active crew on duty) are included in the total passenger count (i.e. all male, female, child and infant passengers and non-revenue passengers, such as crew on non-active duty). The Emirates passenger database differentiates passengers by male, female, child and infant, and assigns a given mass to each, as approved by the UAE General Civil Aviation Authority (GCAA).

The system is also able to include the mass of checked baggage, excess checked baggage, cargo and courier load (freight and mail). The total mass of passengers, baggage, excess checked baggage, cargo and courier load is defined as the flight ‘payload’ (in tonnes). The cargo component feeds into SkyCargo’s cargo processing database. Cargo carried by dedicated freighter aircraft is controlled directly by SkyCargo’s cargo processing database.

DistanceIn all the Flight Operations metrics, except OFEF, NEF-T and NEF-L (described later), thedistance in kilometres for all flights that occurred during the monitoring period used ESAD (Equivalent Still Air Distance) measurements. ESAD is the planned air distance expected to be flown by the aircraft during the flight, taking into account the planned actual ground distance (from the Emirates flight planning system), plus the effects of expected tail winds or head winds during the flight. A consistency check was carried out on all ESAD distances between city pairs during the reporting period. Any erroneous data was substituted using the Great Circle Distance (GCD), which is the shortest distance between two points on the surface of a sphere. However, Emirates does not have access to the flight planning information to obtain ESADs performed by wet-leased cargo aircraft, as these flights are operated by third parties on Emirates’ behalf (under Emirates flight codes and Emirates ICAO call signs). GCD was therefore used to estimate distances for the calculation of wet-leased aircraft tonne-kilometres.

In the OFEF, NEF-T and NEF-L, the distance used is GCD.

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Tonne-Kilometres(TK)Tonne-kilometres (TK) for a flight are defined as the distance flown by an aircraft (in kilometres) for a given flight multiplied by the payload of the aircraft (in tonnes).

operationalFuelEfficiencyFactor(oFEF)(Zero Fuel Weight x Great Circle Distance)/Block Fuel

Where:Zero Fuel Weight (ZFW) in tonnes = total weight of the aircraft (including the aircraft, the crew members, the passengers and the cargo) without the fuel

Great Circle Distance (GCD) in km = shortest distance between the published Aerodrome Reference Points (ARP) of the origin and destination airports

Block Fuel (BF) in litres = fuel burnt during the flight, from gate to gate

FuelEfficiency(EmiratesPassengerFlights)–litresper100Passenger-Kilometres(lper100PK)The total fuel efficiency for Emirates passenger flights (on a per passenger basis) was calculated by using the weighted average of the litres of fuel consumed by each aircraft per 100 passenger-kilometres flown (for all Emirates passenger aircraft, as per the total number of flights flown by each aircraft type).

The calculation for L per 100PK does not include cargo and baggage contributions, as the ICAO definition of a ‘passenger-kilometre’ is ‘one passenger flown one kilometre’ (http://www.icaodata.com/Terms.aspx#PassengerKilometresPerformed ). It also does not include the fuel burnt to carry the extra fuel used to carry these components (cargo and baggage).

averageFuelEfficiency(EmiratesskyCargoFlights)-litresperFreightTonne-Kilometre(lperFTK)The average fuel efficiency for all Emirates SkyCargo flights was calculated by using aweighted average of fuel efficiency of the litres of fuel consumed by each aircraft per tonne-kilometre (for all Emirates freighter (cargo) aircraft, as per the total number of flights for each aircraft type).

It should be noted that this metric does not include freight carried in the cargo holds of passenger aircraft, as it is impossible to accurately assign the proportion of fuel burnt by a passenger aircraft in transporting passengers and their luggage (and the associated aircraft infrastructure), versus the fuel burnt by the same aircraft in transporting non-passenger cargo in the hold (and the associated aircraft infrastructure).

averageEmiratesFleetFuelEfficiency-litresperTonne-Kilometre(lperTK)The total average fuel efficiency for all flights performed by the entire Emirates fleet was calculated by using a weighted average fuel efficiency of the litres of fuel consumed by each aircraft per tonne-kilometre (for all Emirates aircraft, as per the total number of flights for each aircraft type).

CarbonDioxideEfficiencyforEmiratesPassengerFlights(WithoutCargoandBaggageContribution)-GramsofCo2perPassenger-Kilometre(gCo2perPK)Grams of CO2 per passenger-kilometre = Litres per 100 passenger-kilometres x (0.785 x 3.15 x 1000) / 100.

CarbonDioxideEfficiencyofEmiratesskyCargo(Freighter)Flights-GramsofCo2 per FreightTonne-Kilometre(gCo2perFTK)Carbon Dioxide Efficiency of SkyCargo (freighter) flights = Total grams of CO2 for all freighter flights / Total freight tonne-kilometres, where Total freight tonne-kilometres = Total distance of all freighter flights x Total payload of all freighter flights.

averageEmiratesFleetCarbonDioxideEfficiencyAverage Carbon Dioxide Efficiency = Total kg of CO2 / Total tonne-kilometres x 1000, where Total tonne-kilometres = Total distance of all flights x Total payload of all flights.

landingandTake-off(lTo)CycleEmissionsforEmiratesaircraftThe data reported for LTO emissions of oxides of nitrogen (NOx), carbon monoxide (CO) and unburnt hydrocarbons (UHCs) are based on the sum of total flights for each aircraft type multiplied by the number of that engine type on that aircraft type, multiplied by the manufacturer’s published emissions data for that engine type. The LTO cycle is defined by the industry as all operations < 3,000 feet altitude, therefore the figures for these emissions are reported in tonnes (< 3,000 feet), rather than tonnes (total).

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Gaseous Emissions of Emirates Aircraft – Compliance Margins Relative to Regulatory Limits (ICAO Annex 16 Volume II Standards)Emissions margins against ICAO Annex 16 Volume II regulatory limits for oxides of nitrogen (NOx), carbon monoxide (CO) and unburnt hydrocarbons (UHCs) by Emirates aircraft and engine type are provided directly from the ICAO engine databank. These results are presented by weighted fleet average for the reporting period, for all Emirates passenger and cargo aircraft, excluding wet-leased cargo aircraft.

Noise Levels of Emirates Aircraft – Compliance Margins Relative to Regulatory Limits (ICaoChapter4standards)Take-off and Approach noise level margins of Emirates aircraft and engine types are compared against ICAO noise level Standards (ICAO Annex 16 Volume I Chapter 4). These results are presented by weighted fleet average for the reporting period for all Emirates passenger and cargo aircraft, excluding wet-leased cargo aircraft.

noiseEfficiencyFactorsforEmiratesaircraftforTake-off(nEF-T)andlanding(nEF-l)Emirates’ Flight Operations team developed the following parameters for take-off noise and landing efficiency:

1000 x EPNdB x Noise Contour Area (km2) / [ZFW (tonnes) x GCD (km)] in units of dBkm2/TK

Where:1000 = Factor to make the numbers usable

EPNdB = 85 dB

Noise contour area in square kilometres (km2 )

ZFW = Zero Fuel Weight (in tonnes, T)

GCD = Great Circle Distance (in kilometres, K)

ZFW is used as it encompasses both aircraft and payload, and does not differentiate between passengers and cargo. ZFW is used rather than Take-Off Weight (TOW) to clarify the fuel burn efficiency.

Take-off calculations are assumed with average take-off weights for each sector, ISA (International Standard Atmosphere) conditions, sea level altitude, maximum optimum flaps/slats configuration, and reduced take-off thrust. Landing calculations are assumed with average landing weights for each sector, ISA conditions, sea level altitude and maximum landing flaps/slats configuration.

The calculations provide a weighted average noise efficiency factor of each passenger aircraft operated in the Emirates fleet.

Fuel Jettison EventsWhen an aircraft is forced to make an unscheduled landing, a certain amount of fuel may need to be jettisoned from the aircraft in order to bring its payload down to its certified structural maximum landing weight. This amount is calculated in tonnes by the flight crew prior to jettisoning the fuel.

The fuel jettison event details (e.g. date, aircraft registration) are recorded in the Flight Crew Air Safety Report (ASR), after the aircraft has safely landed, along with a brief description of the reason for the unscheduled landing which necessitated the jettison event (eg. medical reason, technical reason, or environmental reason, such as a birdstrike). The ASR is submitted by the Flight Crew to Emirates Group Safety who record the details of the safety incident in their database. The Flight Operations department is then able to retrieve the approximate quantity of fuel jettisoned (in tonnes) based on the data continuously recorded on-board the aircraft. Depending on the aircraft type and the recorded variables available to the Flight Operations engineers, it might be necessary to apply a theoretical fuel jettison flow rate given by the manufacturer, multiplied by the approximate jettison duration.

Annual jettison event data for the 2013-14 Emirates Group Environmental Report was extracted from the Group Safety database and the Flight Operations fuel data collection and summed by number of events and total tonnes of fuel jettisoned. Fuel jettison information excludes wet-lease operators.

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Ground Operations Metrics – Emirates and dnata (Dubai), Alpha Catering, Top 12 outstationsandEmiratesairportlounges(ex-Dubai)The scope of the ground operations section of the 2013-14 Emirates Group Environmental Report addressed the major environmental impacts associated with the following ground operations activities of the Group:

• All dnata operations in Dubai (aircraft ground-handling, cargo and travel services).• All Emirates and dnata commercial buildings in Dubai, including offices, training colleges, flight catering, warehouses, IT and engineering services.• All Emirates Group staff accommodation buildings in Dubai (apartment buildings and houses).• All Emirates and dnata ground vehicle fleets in Dubai, including diesel powered equipment.• Arabian Adventures and Dubai Desert Conservation Reserve (DDCR).• The Emirates Group’s 12 largest ‘outstations’ (offices and activities outside of the UAE, including the Wolgan Valley Resort and Spa), by staff number.• Twenty-nine Emirates airport lounges outside of the UAE. Airport lounges in the UAE are addressed under commercial buildings in Dubai.• Alpha Catering facilities.

Environmental impacts associated with the following activities of the Emirates Group werenot included in the ground operations section of the report:

• Emirates Leisure Retail (ELR) and Emirates consumer goods businesses in the UAE and other countries.• Partly-owned Emirates companies in the UAE and other countries. • Remaining outstations, the airline’s offices and activities outside of the UAE, and all hotel properties except Emirates Wolgan Valley Resort and Spa.• Partly and wholly-owned dnata ground handling, cargo and travel services outside of Dubai.• Partly-owned dnata freight-forwarding and security companies in the UAE.• SkyCargo trucking services, vehicle fleets operated in smaller outstations and those operated by subsidiary companies of Emirates and dnata (in the UAE and overseas).

Ground Operations MetricsThe following environmental performance metrics were calculated for the 2013-14 Environmental Report, based on the scope above:

• Total electricity consumption in megawatt hours (MWh).• Total tonnes of CO2 emissions due to electricity consumption.• Electricity consumption per head of staff (in kWh per head per day).1

• Total water consumption in megalitres (ML).• Total tonnes of CO2 emissions due to energy consumption from the desalination process.• Water consumption per head of staff (in litres per head per day).1

• Total waste disposed to landfill in tonnes.• Total tonnes of CO2 emissions due to waste disposal to landfill and incineration.• Total tonnes of CO2 emissions due to landfill and waste incineration.• Total waste generated in tonnes (landfilled waste plus incinerated waste).• Total waste generation per head of staff (in kilograms per head per day).1

• Total of all recycled materials in tonnes.• Recycling rate (compared to total waste) in percent.• Total quantity of diesel and petrol consumed by ground vehicles and equipment (in litres).• Total tonnes of CO2 emissions due to fuel consumption (ground operations).• Total tonnes of CO2 emissions due to ground operations.

1 For Dubai-based Emirates, dnata and EKFC staff (58,882 as of 31 March 2014). It excludes staff from the 29 Emirates airport lounges covered in this report (ex Dubai), Alpha Flight Group Ltd, Emirates outstations and staff of Emirates and dnata subsidiary companies.

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TotalElectricityConsumptioninmegawatthours(mWh)Electricity consumption across the Group’s ground operations in Dubai was based on billing information provided by Dubai Electricity and Water Authority (DEWA). Electricity data used in the preparation of this report was provided by the Emirates Group Facilities Department, Emirates Flight Catering (EKFC), Dubai Airports Company and individual site locations (where available). It also included all staff accommodation buildings in Dubai covered by the scope of this report.

In Dubai, DEWA applies a unique consumer number for each meter that has been installed for measuring electricity consumption. Some buildings or facilities have multiple meters and, as such, have a matching number of consumer numbers. Working from the DEWA consumer numbers, electricity consumption for all ground operations assets within the scope was collated as kilowatt hours (kWh) and was then converted to megawatt hours (MWh) for reporting purposes.

In cases where February and March 2014 electricity consumption billing data was not available at the time of report preparation, a seasonal (winter) average consumption was calculated for February and March 2014.

The Emirates Group received electricity consumption information for the reporting period from Dubai Airports Company for Emirates and dnata facilities at Dubai International Airport, where the Group has significant activities (e.g. dnata Ground Support Engineering and Maintenance (GSEM), Cargo Village, SkyCargo Mega Terminal, Dubai Flower Centre, Terminal 3/Concourse 2, Concourse A, Terminal 1/Concourse 1 and Terminal 2). An apportionment factor was applied to the annual electricity consumption figures received for each of these buildings, based on the extent of Group activities in that building. These adjusted totals were added to the Group total electricity consumption for the reporting period.

Electricity consumption for the 29 Emirates airport lounges outside of Dubai covered in this report, Emirates’ 12 largest outstations (by headcount), and all Alpha Catering facilities was based on billing information provided by the respective utility companies of those facilities. All data used in the preparation of this report was provided by the managers of those facilities. Where electricity consumption for particular sites was unavailable, it was estimated using appropriate factors for that facility type, size and geographic location (e.g. staff headcount, floor area and internal dimensions).

Total electricity consumption was collated in kilowatt hours (kWh) and then converted to megawatt hours (MWh) for reporting purposes.

Total Tonnes of CO2 Emissions Due to Electricity ConsumptionThe total tonnage of carbon dioxide emissions due to electricity consumption for the assets identified in the scope was calculated by multiplying the total megawatt hours by the carbon dioxide emissions factor assigned to the local method of power generation.

The carbon dioxide emissions factor applied in Dubai was 0.700 kg CO2/kWh for DEWA supplied electricity. DEWA states that the emission factor of the UAE national grid is 700 g CO2/kWh, which is calculated according to the Approved Consolidated Methodology ACM0002 version 01.1 tool to calculate the emission factor for an electricity system (UNFCCC, 2009). A country-specific carbon dioxide emissions factor was applied for power generation across the Emirates Lounges, Emirates’ outstations, and all Alpha Catering facilities, in accordance with US Energy Information Administration data (2012), which is based on the average emissions intensity of total electricity sector generation for specified regions, including transmission losses.

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Electricity Consumption per Head of StaffElectricity consumption per head of staff was calculated by dividing the total annual electricity consumption by all the business units, facilities and geographical locations included in the scope of this report, by the number of all staff based at those units, facilities and locations. This number is presented in kWh per head per day, as this is a common standard electricity consumption comparison figure – such as that used in the World Wildlife Fund’s Living Planet Reports (WWF, 2012). It should be noted that this electricity consumption figure includes industrial, office and accommodation buildings (and not just residential or office electricity consumption per head). This key performance indicator (KPI) was calculated for Dubai-based operations only.

TotalWaterConsumptioninmegalitres(ml)Water consumption across the Group’s ground operations in Dubai was based on billing information provided by Dubai Electricity and Water Authority (DEWA), as provided by the Emirates Group Facilities Department, Emirates Flight Catering (EKFC) and Dubai Airports Company (for buildings at Dubai International Airport where the Group has major activities). It also included all staff accommodation buildings in Dubai covered by the scope of this report.

In Dubai, DEWA applies a unique consumer number for each meter that has been installed for measuring water consumption. Some buildings or facilities have multiple meters and, as such, have a matching number of consumer numbers. Working from the DEWA consumer numbers, water consumption for most ground operations assets within the scope was collated as imperial gallons (IG), as billed by DEWA. The water consumption data has been converted to megalitres (ML) for reporting purposes.

The Emirates Group received water consumption information from Dubai Airports Company for three of the seven buildings at Dubai International Airport where it has significant operations (GSEM, SkyCargo Mega Terminal and Dubai Flower Centre buildings only). This was included in the overall water consumption tally for Emirates Group operations in Dubai after applying an appropriate apportionment factor based on the extent of Group activities in each building. However, water consumption for the remaining five of the seven buildings at Dubai Airport (where the Group has significant operations) was not included, as it is not currently metered by Dubai Airports Company.

Water consumption for the 29 Emirates airport lounges outside of Dubai covered by this report, Emirates’ 12 largest outstations (by headcount), and all Alpha Catering facilities was based on billing information provided by the respective utility companies of those facilities. All data used in the preparation of this report was provided by the managers of those facilities. Where water consumption for particular sites was unavailable, it was estimated using appropriate factors for that facility type, size and geographic location (eg. staff headcount, floor area, internal dimensions and facilities – kitchens, toilets, showers, etc).

Water consumption was collated in litres (L) and was then converted to megalitres (ML) for reporting purposes.

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Total Tonnes of CO2 Emissions Due to Electricity Consumption from the Desalination ProcessAs most potable water consumed in Dubai is produced through desalination of seawater, the carbon dioxide emissions associated with the multi stage flash (MSF) desalination process were included in this report. The total tonnage of carbon dioxide emissions from water consumption for Dubai assets was calculated by multiplying the total volume of water consumed (in cubic metres) by the carbon dioxide emissions factor assigned to the desalination process utilised by DEWA. The carbon dioxide emissions factor applied was 15 kg of carbon dioxide per cubic metre of water (Arab Forum for Environment and Development, 2010), based on the knowledge that the cogeneration MSF desalination process is utilised in the production of DEWA supplied water. The water consumed by the Group in most locations outside of the UAE is not desalinated so it was not included in this calculation.

WaterConsumptionperheadofstaffWater consumption per head of staff was calculated by dividing the total annual water consumption (in ML) by all the business units, facilities and geographical locations included in the scope of this report (as above), by the number of all staff based at those units, facilities and locations. This number is presented in litres per head per day, as this is a common standard water consumption comparison figure – such as that used in the World Wildlife Fund’s Living Planet Reports (WWF, 2012). It should be noted that this water consumption figure includes industrial, office and accommodation buildings (and not just residential or office water consumption per head). This key performance indicator (KPI) was also calculated for Dubai-based operations only.

TotalWastetolandfillinTonnesThe calculation of the tonnage of waste sent to landfill used a range of methods to account for the existing variety of systems employed to track waste generation across the Group.In the case of waste generation from the Group’s commercial buildings, the wastemanagement contract and associated monthly reporting was based on the total number of skips (of various sizes) emptied during the reporting period. As such, the total volume of waste generated (disposed in landfill) was calculated by taking the volume of each specific skip type, multiplied by the total number of that skip type that was emptied over

the reporting year. This total volume of waste from commercial buildings was then multiplied by a density factor to provide a final waste total in tonnes. This was done using the New South Wales Environmental Protection Authority’s (NSW EPA’s) WRAPP Programme Waste Density Calculator (see reference below).

This tool was sourced from the following regulatory website: http://www.environment.nsw.gov.au/sustainbus/wastereductioninofficebuildings.htm. The tool was developed using data from the NSW EPA’s WRAPP Programme (R Birdsey, 2001). For buildings that used waste compactors, the waste density factor for compacted waste from the NSW EPA WRAPP Programme was adopted to give a final waste total in tonnes.

The waste management system for staff accommodation involves the collection of skips and the disposal of waste to landfill by Dubai Municipality (DM). DM does not provide records of the quantity of waste in the skips or the frequency of collection. The skips may be shared with other residents that are not part of the Group. Therefore it is not possible to accurately measure the actual quantity of waste generated by Group personnel in staff accommodation. As such, two waste generation factors were applied to the two main types of staff accommodation in Dubai: apartments and houses (villas) - 1.76 kg/person/day for occupants of apartments and 2.376 kg/person/day for occupants of villas (Abu Qdais, Hamoda and Newham, 1997). The waste generation estimate from staff accommodation also took into account occupancy data, duty travel outside of Dubai, and a typical annual leave allocation of four weeks.

Waste generation data for Emirates lounges, Emirates’ largest outstations, and all Alpha Catering facilities was provided by the managers of those facilities. The total volume of uncompacted waste was multiplied by a density factor to provide a final waste total in tonnes. This was done using the New South Wales Environmental Protection Authority’s (NSW EPA’s) WRAPP Programme Waste Density Calculator. Where waste generation data for particular sites was unavailable, it was estimated using appropriate factors for that facility type, size and geographic location (e.g. staff headcount and floor area).

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Total Tonnes of CO2EmissionsDuetoWastetolandfillThe total carbon dioxide emissions (in tonnes) due to the group’s waste to landfill was calculated by multiplying the total tonnage of waste to landfill by a carbon dioxide emissions factor of 1.0 tonne of CO2e per tonne of municipal waste. This carbon dioxide emissions factor is provided in the Australian Government’s Department of Climate Change and Energy Efficiency’s National Greenhouse Accounts Factors Report (July, 2010), page 69. The carbon dioxide emissions factor is derived from the National Greenhouse and Energy Reporting (Measurement) Determination, 2008.

TotalspecialWastesDisposedofbyIncineration,inTonnesSpecial wastes include hazardous waste (typically oily wastes and solvents), medical waste (as generated by the Group’s medical clinics in Dubai) and quarantine waste (as generated by Alpha Catering facilities in jurisdictions where on-board waste from international aircraft is considered to be ‘quarantine waste’ – requiring special disposal). In all of these examples, special waste is disposed of by high-temperature incineration in licensed municipal (or private sector) facilities, in accordance with local laws and regulations.

Data for special waste generation during the reporting period for all Emirates Group operations in Dubai, and for all Alpha Catering facilities (as covered by the scope of this report) was provided by the managers of those facilities (in tonnes).

Total Tonnes of CO2EmissionsDuetoIncinerationofspecialWastesThe total carbon dioxide emissions (in tonnes) from the incineration of the Group’s special wastes was calculated by multiplying the total tonnage of special wastes incinerated (as covered by this report) by a carbon dioxide emissions factor of 1.0 tonne of CO2e per tonne of special waste (IPCC Guidelines for National Greenhouse Gas Inventories, 2006).

TotalWasteGeneratedinTonnesTotal waste generated in tonnes was calculated by summing total waste to landfill plus total special wastes incinerated from all Group operations covered by the scope of this report during the reporting period.

TotalWasteGenerationperheadofstaffTotal waste generation per head of staff was calculated by dividing the total annual waste generated (in tonnes) from all the business units, facilities and geographical locations included in the scope of this report, by the number of staff based at those units, facilities and locations. This number is presented in kilograms per head per day, as this is a common standard waste generation comparison figure – such as that used in the World Wildlife Fund’s Living Planet Reports (WWF, 2012). It should be noted that this waste generation figure includes industrial, office and accommodation buildings (and not just residential or office waste generation per head). This key performance indicator (KPI) was calculated for Dubai-based operations only.

Recycled Materials in TonnesAll individual streams of recyclable materials across the Group were reported internally in kilograms, as this was the contractual basis for the invoicing and revenue generation aspects of the recycling programmes. The monthly quantity (mass) of individual recycling streams was based on the summation of loads recorded on weighbridge tickets issued by independently operated and calibrated weighbridge stations. Waste recycling for all ground operations within the scope, both within the UAE and in other countries, was collated in kilograms and then converted to tonnes for reporting purposes.

Recycling RateThe overall average recycling rate (for all business units, facilities and locations included in the scope of this report) was calculated by dividing the total quantity of recycled material in tonnes, by the total quantity of waste disposed to landfill in tonnes, and presenting this as a percentage.

Recycling Rate per Head of StaffThe recycling rate per head of staff was calculated by dividing the total annual recycling quantity (in tonnes) from all the business units, facilities and geographical locations included in the scope of this report, by the number of staff based at those units, facilities and locations. This number is presented in kilograms per head per day, and includes industrial, office and accommodation buildings. This key performance indicator (KPI) was calculated for Dubai-based operations only.

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Total Tonnes of CO2 Emissions Due to Fuel ConsumptionFuel consumption for the ground operations fleet was collected directly from monthly departmental records for each vehicle. The data was recorded in either imperial gallons, US gallons, or litres, and converted to litres prior to the calculation of carbon dioxide emissions. CO2 emissions were calculated using US Environment Protection Agency (EPA) methodology (http://www.epa.gov/oms/climate/420f05001.htm#carbon). Reference to gallons in this method is to US gallons.

Carbon Dioxide Emissions From Petrol EnginesCO2 emissions from a gallon of petrol = 2,421 grams x 0.99 x (44/12) = 8,788 grams = 8.8 kg/gallon = 19.4 pounds/gallon.

This equates to 8.788 kg/US gallon or 2.325 kg CO2 /litre.

For this report, 2.325 kg CO2 per litre of petrol was used to calculate carbon dioxide emissions from petrol engines.

Carbon Dioxide Emissions From Diesel EnginesCO2 emissions from a gallon of diesel = 2,778 grams x 0.99 x (44/12) = 10,084 grams = 10.1 kg/gallon = 22.2 pounds/gallon.

This equates to 10.084 kg CO2 /US gallon or 2.664 kg CO2/litre.

For this report, 2.664 kg CO2 per litre of diesel was used to calculate carbon dioxide emissions from diesel engines.

The unit conversion factors that were used in the collection and analysis of fuel consumption data are provided below:

1 x US gallon = 3.785 litres.

1 x imperial gallon = 4.546 litres.

Fuel Consumption per Head of StaffFuel consumption per head of staff was calculated by dividing the total annual fuel consumed (in litres) by all the business units, facilities and geographical locations included in the scope of this report (as previous), by the number of all staff based at those units, facilities and locations. This number is presented in litres per head per day. It includes fuel used for all commercial ground transport operations covered by the scope of this report and does not include the fuel consumption of staff private vehicles. This key performance indicator (KPI) was calculated for Dubai-based operations only.

Total Tonnes of CO2 Emissions from Ground OperationsThe calculation of the total tonnes of carbon dioxide emissions from the Group’s ground operations involved summing the total reported quantity from each source of emissions, multiplied by its respective carbon dioxide emissions factor (as shown below).

The calculation of CO2 emissions from the Group’s ground operations used the following emissions factors:

Source of Carbon Dioxide Emissions Emissions Factor

Electricity Consumption in the UAE 0.700 kg CO2 per kWh Electricity Consumption in other countries Various, according to: http://www.eia.gov/oiaf/1605/ emission_factors.html

Vehicle Fuel Consumption - Petrol 2.325 kg CO2 per litre

Vehicle Fuel Consumption - Diesel 2.664 kg CO2 per litre

Vehicle Fuel Consumption - LPG 1.522 kg CO2 per litre

Water Consumption in Dubai 15 kg CO2 per m3 of desalinated water(desalinated seawater only)

Waste to landfill 1 tonne CO2 per tonne of wasteIncineration of Special Wastes 1 tonne CO2 per tonne of waste(hazardous, medical and quarantine waste)