Does ADVANCE take into account indirect emissions?
In principle, Sustainable Value takes into account those emissions that are caused by a company in order to create an economic return. This is also the perspective taken by the traditional economic analysis. Consequently, emissions of suppliers are not taken into account. For CO2-emissions, however, in ADVANCE we take into account both direct and indirect emissions. This is due to the current environmental accounting and reporting practise of most of the companies. To date, most of the companies do not report on direct and indirect CO2-emissions separately so that we take into account both direct and indirect CO2-emissions. For all other environmental indicators, ADVANCE only considers direct emissions or impacts, i.e. the impacts that are caused by a company’s own operations and activities. Click here to go back to the top.
