BORG Automotive Group has completed their first Scope 3 climate accounting results

The total emissions cover the Scope 3 activities from all locations worldwide, collected and reported in a centralized manner on the organisation level. Activity data have been extracted from internal systems and evaluated by the methodologies described by the GHG Protocol. The activities are paired with relevant emission factors from acknowledged sources and databases.

In year 2023, BORG Automotive Group's Scope 3 emissions constituted 95.5% of its total Scope 1, 2, and 3 emissions, whereas Scopes 1 and 2 make up 0.7% and 3.8%, respectively.

Scope 3 sub-categories

The Scope 3 calculation approach relies on 15 different sub-categories divided into up- and downstream activities. Together these 15 activities constitute the emissions from production or service companies through their entire value chain. Each sub-category contains a methodology set-up that is followed and evaluated through the calculation practice.

To ensure that all sub-categories of the Scope 3 calculation are evaluated, a screening was implemented to ensure the major emitting sub-categories were chosen. SBTi requires that the Scope 3 sub-categories chosen cover at least 67% of the total Scope 3 emissions, and that maximum of 5% of total emissions in Scope 3 are excluded. The screening provides BORG Automotive Group's with the information needed to be compliant with SBTi and to choose the highest emitting categories for further calculation. The screening results indicate that sub-categories 1, 4, and 11 should be included in the full Scope 3 calculation. The selected sub-categories cover 95% of total estimated Scope 3 emissions.

When delving into the results, the categories contributing most significantly to BORG Automotive Group's Scope 3 emissions are category 1 - Purchased Goods & Services - accounting for 56% of total Scope 3 emissions, sub-category 11 - Use of Sold Product - accounting for 37%, followed by category 4 – Upstream Transportation and Distribution - contributing with 7% of emissions.