Komplett : Climate Accounting Report 2023

Climate Accounting Report 2023

Report developed for Komplett Group

© 2023 CEMAsys

Project description

This carbon accounting report provides a summary of Komplett's greenhouse gas (GHG) emissions. Tracking our emissions is a vital part of our climate change strategy, helping to understand our impacts and identify areas for reducing GHG emissions. It also allows us to compare our performance and monitor progress over time. This report includes emissions from Komplett Group including the organisational units Komplett Services, Komplett Distribusjon (Itegra), NetOnNet, Ironstone and Webhallen.

The input data is based on consumption data from internal and external sources, which are converted into tonnes of CO2-equivalents (tCO2e). The carbon footprint analysis is based on the international standard; A Corporate Accounting and Reporting Standard, developed by the Greenhouse Gas Protocol Initiative (GHG Protocol). The GHG Protocol is the most widely used and recognised international standard for measuring greenhouse gas emissions and is the basis for the ISO standard 14064-I.

Note: Komplett Services and Komplett Distribusjon (Itegra) report emissions on the same unit, thus not separated. Hereby, "Komplett" refers to Komplett Services, Komplett Distribusjon (Itegra), whereas "Komplett Group" refers to all the companies within the group, i.e. Komplett Services, Komplett Distribusjon (Itegra), NetOnNet, Webhallen and Ironstone.

2024-02-13

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Table of contents

Table of contents	3
Introduction	4
Results	7
Komplett Group´s GHG emissions accounting 2023	7
Scope 1	8
Scope 2	8
Scope 3	9
Methodology	13
Sources	15

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Introduction

Komplett Group has started the work of calculating their greenhouse gas emissions, including emissions in the value chain. This is the second year Komplett Group reports their emissions on a group level and the first year of reporting on emissions from the unit Ironstone. In addition to the inclusion of Ironstone, this year's data is also more covering, although not complete in Scope 3. The data points that have been added as new for this year are specified under each category. Thus, a lot of the changes in emissions can be directly related to these changes, and more covering data.

The absolute emissions have increased by 1369.6 tCO2e from 5074 to 6443 tCO2e (location- based reporting), which is an increase of 27% compared to the emissions calculated in 2022. Upstream transportation and distribution stand for the largest share of the emissions; 55% in the carbon accounting for 2023. This is the same share as it was in 2022. The second largest category is Purchased goods and services which stand for 24% of the total emissions. It should be noted that the Scope 3 emissions are not complete or fully mapped and that the distribution of emissions per category is likely to change as more emission sources are included in the carbon accounting. Komplett Group will continue to work on expanding Scope 3 to include more emission sources as well as on improving the data quality. This is fundamental to tracking the emission pathway and increasing the comparability of emissions over time in order to be able to set fruitful mitigation targets.

The process of data collection of consumption data has been conducted by responsible persons at the different units within Komplett Group. The reported data has then been processed by CEMAsys consultants and calculated into tCO2e using CEMAsys system service for carbon accounting.

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1% 0%

0%

4% 2%

5%

5%

24%

55%

4%

Transportation	Refrigerants
Electricity location-based	Electric vehicles
District heating location	Purchased goods and services
Fuel-and-energy-related activities	Upstream transportation and distribution
Waste	Business travel

Figure 1: Total GHG emissions per category for 2023 (location-based)

3% 2%1% 0%

28%

42%

4% 0%

18%

3%

Transportation	Refrigerants
Electricity marked-based	Electric vehicles
District heating location	Purchased goods and services
Fuel-and-energy-related activities	Upstream transportation and distribution
Waste	Business travel

Figure 2: Total GHG emissions per category for 2023 (market-based)

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Sc. 1: Transportation

Sc. 1: Refrigerants

Sc. 2: Electricity location-based

Sc. 2: Electric vehicles

Sc. 2: District heating location

Sc. 3: Purchased goods and services

Sc. 3: Fuel-and-energy-related activities

Sc. 3: Upstream transportation and distribution

Sc. 3: Waste

Sc. 3: Business travel

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500

1 000

1 500

2 000

2 500

3 000

3 500

4 000

Graph 1: Total GHG emissions (tCO2e) per category for 2023 (location-based reporting)

6 000

5 711

• 000
  4 000
  3 000
  2 000

1 000					648
84
-
		Scope 1	Scope 2 location-based	Scope 3

Graph 2: Total GHG emissions (tCO2e) per scope for 2023 (location-based reporting)

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Results

Komplett Group´s GHG emissions accounting 2023

Similar to previous year, Scope 3 continues to represent the largest share of emissions within Komplett Group. As noted earlier, more emission sources have been included in this year's reporting, which can explain the increase of emissions compared to 2022. The key additions to this year´s carbon accounting include:

• The inclusion of Ironstone (scope 1, 2, Purchased goods & services and Waste).
• Expanding the coverage of transport suppliers for both Webhallen and Komplett compared to 2022. The figures for Komplett also include outbound transportation for Ironstone.
• Adding purchased materials for packaging in Purchased Goods and services for NetOnNet.
• Incorporating Business travel emissions from Webhallen.

Upstream transportation and distribution stand for the largest share of the emissions, 55%, in the carbon accounting for 2023, similarly to 2022. The second largest category is Purchased goods and services which stands for 24% of the total emissions. It should be noted that the Scope 3 emissions are not complete or fully mapped and that the distribution of emissions per category is likely to change as more emission sources are included in the carbon accounting. Komplett Group will continue to work on expanding Scope 3 to include more emission sources as well as on improving the data quality. This is fundamental to tracking the emission pathway and increasing the comparability of emissions over time in order to be able to set fruitful mitigation targets.

The greenhouse gas emissions are distributed to the different scopes accordingly:

Carbon emissions
Komplett Group	2023 (tCO2e)	2022 (tCO2e)
Total Scope 1	83.7	102.3
Total Scope 2 (location-based)	648.3	623.4*1
Total Scope 3	5711	4347.8
Total emissions	6443	5074
Total percentage change		27%

1 *Note: The electricity from solar panels for Komplett was incorrectly reported in 2022, resulting in lower emissions in 2022 figures than previously reported. The total scope 2 figure for Komplett Group have therefore been adjusted from 632.5 tCO2e to 623.4 tCO2e (location-based calculations).

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Scope 1

The emissions in Scope 1 stem from the fuel combustion from leased vehicles as well as refrigerants. The total consumption of fuel for mobile combustion from transportation in 2023 was 32 093 liters and 9 kgs of refrigerants, resulting in emissions of 83.7 tCO2e from fuel combustion and refill of refrigerants. The fuels used by Komplett Group are petrol and diesel. The consumption of fuels is from NetOnNet and Komplett, as Webhallen and Ironstone do not have emissions in scope 1. The emissions in scope 1 have decreased since previous year, due to a decrease in fuel consumption. In 2023, the total scope 1 emissions amounted to 83.7 tCO2e, constituting 1% of the overall emissions of Komplett Group.

Komplett Group has no stationary combustion.

Scope 2

Scope 2 includes emissions from acquired electricity, heat, and cooling for NetOnNet, Webhallen, Ironstone and Komplett2. The emissions in Scope 2 stand for 10% of Komplett

2 "Komplett" refers to Komplett Services, Komplett Distribusjon (Itegra).

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Groups' total emissions with a total of 648.3 tCO2e with location-based calculations. The emissions with market-based reporting are 2626 tCO2e.

The data points included in Komplett Groups' Scope 2 calculations are electricity and district heating and cooling, including electricity from electric vehicles. The numbers include data from all units within Komplett Group. The emissions in Scope 2 have increased by 4% compared to 2022. This is primarily from an increase in value in the emission factor.

The total consumption of electricity under 2023 was 12 285 024 kWh, resulting in 350.3 tCO2e (location-based reporting, including electric vehicles).

The emissions from electricity with a market-based reporting in 2023 are 2329 tCO2e. Komplett Group purchases electricity from renewable energy for some of its premises. In the market-based reporting, the emissions covered by GoOs (Guarantees of Origin) are considered 0. The practice of presenting emissions from electricity consumption with two different emissions factors is explained further under Scope 2 in Methods and Sources. Currently, some of NetOnNets and Webhallens locations purchased GoOs. Komplett also has its own solar panels on one of its locations.3

Furthermore, the emissions from district heating and cooling stand for 4.6% of Komplett Groups total emissions, 297.5 tCO2e. The district heating and cooling have been estimated for some locations where it has not been possible to receive data from the landlord. This includes some of the locations for Webhallen, e.g. for some stores, and for their warehouse in Stockholm (Jupitervägen). The latter have been estimated based on last year's figures.

Scope 3

Scope 3 emission sources in 2023 are Purchased goods and services, Fuels and energy- related activities, Waste, Upstream transportation and distribution and Business travel.

Category 1 Purchased goods and services

Purchased goods and services stand for 24% of Komplett Group´s total emissions in 2023, which amounts to 1519tCO2e. These emissions include materials for packaging for Komplett, Webhallen and NetOnNet as well as Ironstone´s software services. The packaging materials only include packaging of products done at Webhallen, NetOnNet and Komplett Services for transportation purposes, and not all the packaging of Komplett Groups purchased products. Thus, the emissions include packaging that is packaged at Komplett Groups sites, to send out to customers. This includes emissions from plastic, cardboard and paper, steel and wood pallets. It can be noted that the emissions from packaging for Komplett Services and

3 The electricity from solar panels was incorrectly reported in 2022, resulting in lower emissions in 2022 figures. In the previous report, the location-based figures for Komplett in scope 2 was 120 tCO2e. This has been corrected to 111 tCO2e.

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Distribution has decreased since 2022. This is related to a new packing line, which reduces the need for packaging materials. In particular, the purchase of plastic has reduced due to this. Furthermore, this year is the first year that NetOnNet reports on purchased materials for packaging purposes.

The category also includes emissions related to Ironstones´ acquired and sold software services, through Microsoft Azure. This includes software services sold to customers. This is based on calculations made by the supplier Microsoft Azure into tCO2e, and includes energy consumption, fuel and refrigerants, upstream emissions from raw materials for the datacenters and servers, and end-of-life.

The inclusion of Ironstone, and packaging materials for NetOnNet leads to an increase of 21% in this category.

Category 3 Fuels and energy-related activities

Fuels- and energy-related activities stands for 4% of Komplett Group´s total emissions in 2023. The total amount of emissions resulted in 243 tCO2e. Included in this category are the upstream emissions from the fuel and energy-related activities in Scope 1 and 2. The numbers include data from all units within Komplett Group, i.e., NetOnNet, Webhallen, Ironstone, Komplett Services and Komplett Distribusjon (Itegra). The emissions include upstream emissions from electricity (including from electric vehicles), and district heating.

Category 4 Upstream transportation and distribution

The category Upstream transportation and distribution stands for the largest share of Komplett Group's total emissions in the accounting year 2023, namely of 55 %. The total emissions from upstream transportation and distribution in 2023 is 3568.8 tCO2e. Emissions data were received directly from suppliers and include:

• Outbound transportation of Webhallen, NetOnNet and Komplett. The outbound transportation of Ironstone to customers have been included in the emissions for Komplett, as these transports were not possible to separate between the entities.
• Inbound transportation of NetOnNet for Private labels.

Thus, it is important to mention that not all the transportation acquired by Komplett Group have been included in the emission accounting of 2023. The only inbound transportation included is that of Private label for NetOnNet. Komplett Group will work towards a more covering data, and to also include the inbound transportation. Furthermore, it can be noted that the emissions from Webhallen and Komplett have increased considerably compared to previous year. This can be related to more covering data, as more suppliers have been included in this year's reporting. Previous year Webhallen did not include Postnord and Nidde. Postnord is Webhallens largest supplier, therefore the emissions have increased a lot.

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