1. User Guide
  2. GHG Emissions Calculator
  3. Supported Individual Emissions Categories

Supported Individual Emissions Categories

This section provides information on the details related to the GHG Emissions categories. As a standard practice for all emissions categories, the user must provide the Emissions Factor Database in a standard format.

The following are the supported emissions categories in the OFS CCA CS Application, for more details, see the Oracle Financial Services Climate Change Analytics Reference Guide on MOS:
  • Fuels- This category is used to report emissions resulting from the combustion of various forms of fuels from sources owned by the reporting entity. Results from this category will be reported under Scope 1 emissions.
  • Refrigerants- This category is used to report emissions resulting from the manufacturing or processing of various forms of chemicals and materials. As these emissions are from sources owned by the reporting entity, their results will also be reported under Scope 1 emissions.
  • Owned Transportation - This category is used to report emissions resulting from the combustion of fuels in reporting the company’s owned or controlled combustion sources like cars, buses, airplanes, etc. Results from this category will be reported under Scope 1 emissions.
  • Electricity - This category is used to report emissions resulting from the generation of electricity that is purchased or otherwise brought into the reporting entity. Results from this category will be reported under Scope 2 emissions.
  • Heat and Steam - This category is used to report emissions resulting from the generation of heat and steam that is purchased or otherwise brought into the reporting entity. Heat is generally used by organizations to control interior climates, heat water, and some equipment. Steam is a valuable energy resource for various industrial processes. Results from this category will be reported under Scope 2 emissions.
  • District Cooling - This category is used to report emissions resulting from the production of cooling from electricity or through the distribution of cooled air or water. Results from this category will be reported under Scope 2 emissions.
  • Purchased goods and services - This category is used to report upstream emissions (cradle-to-gate) resulting from the extraction, production, and transportation of goods and services purchased or acquired by the reporting company. Results from this category will be reported under Scope 3 emissions.
  • Fuel and Energy related Activities - This category is used to report emissions resulting from the extraction, production, and transportation of fuel and energy purchased or acquired by the reporting company that is not included in Scope 1 and Scope 2. This includes upstream emissions of purchased fuels, purchased electricity, transmission and distribution losses, and generation of purchased electricity which is sold to end users. Results from this category will be reported under Scope 3 emissions.
  • Upstream Transportation and Distribution - This category is used to report emissions resulting from transportation and distribution of purchased products between a reporting company’s tier 1 suppliers and its operations in vehicles and facilities not owned or operated by the reporting company. It also includes transportation and distribution services purchased by the reporting entity, incl. both inbound and outbound logistics and transportation, and distribution between the company’s various facilities. Results from this category will be reported under Scope 3 emissions.
  • Waste Generated in Operations - This category is used to report emissions resulting from third-party disposal and treatment of waste generated in reporting company’s operations (i.e., in facilities not owned/controlled by the reporting company). Results from this category will be reported under Scope 3 emissions.
  • Business Travel - This category is used to report emissions resulting from transportation of a reporting company’s employees for business-related activities, in vehicles not owned or controlled by the reporting company. Results from this category will be reported under Scope 3 emissions.
  • Employee Commuting - This category is used to report emissions resulting from transportation of a reporting company’s employees between their homes and their worksites, in vehicles not owned or controlled by the reporting company. Results from this category will be reported under Scope 3 emissions.
  • Upstream Leased Assets - This category is used to report emissions resulting from the operation of assets that are leased by the reporting company (i.e., lessees) and not already included in Scope 1 and 2 inventories. Results from this category will be reported under Scope 3 emissions.
  • Downstream Transportation and Distribution - This category is used to report emissions resulting from the transportation and distribution of products sold by the reporting company. This transportation and distribution is between the reporting company’s operations and the end consumer in vehicles and facilities not owned by the reporting company. Results from this category will be reported under Scope 3 emissions.
  • Downstream Leased Assets - This category is used to report emissions resulting from the operation of assets that are owned by the reporting company (i.e., lessors) and leased to lessees which are already not included in Scope 1 and 2 inventories. Results from this category will be reported under Scope 3 emissions.
  • Investments - This category is used to report emissions associated with the reporting company’s investments that are already not included in scopes 1 and 2. Results from this category will be reported under Scope 3 emissions.
  • Emissions Removals - This category is used to report emissions removals from the atmosphere and storage through various means like trees, soil, etc. These are financed through various projects. Results from this category will be reported under the GHG Savings section.
  • Avoided Emissions - This category is used to report emissions reductions that the financed project produces versus what would have been emitted in the absence of the project (the baseline emissions).

Note:

Calculation of the following emissions categories and other asset classes are currently not supported by the application. In this case the GHG Emissions will not be calculated but the user must provide the required carbon dioxide equivalent (GHG Emissions) information that needs to be used for Analytics and other processes:
  • Capital Goods
  • Processing of Sold Products
  • Use of Sold Products
  • End of Life Treatment of Sold Products
  • Franchises
  • Purchase of Carbon Offsets

Emissions Calculator for Sovereign Debt

This asset class includes sovereign bonds and sovereign loans of all maturities issued in domestic or foreign currencies. Both sovereign loans and bonds lead to the transfer of funds to the country, which in turn creates a debt obligation to be repaid by the borrowing country.

Emissions Calculator - Facilitated Emissions

This refers to a financial institution's share in emissions caused by issuers of primary capital (equity/debt) wherein the financial institution plays a role of a facilitator. A facilator is an institution that directly or indirectly influences or supports another actor’s capacity to operate/perform/own/dispose of a certain economic activity or product/good or service.