Scope 1 and 2 greenhouse gas emissions methodology CSL adopts the GHG Protocol ‘Operational Control’ methodology for the consolidation of environmental data, including energy, and their associated emissions. Operational control means that CSL or one of its subsidiaries has full authority to introduce and implement its operating policies at the operation. CSL has adopted operational control because it is an operations focused organisation, with full authority to introduce and implement operating policies. The reporting boundary includes manufacturing facilities, plasma collection networks and the head offices of CSL in the US and Australia, as well as vehicle fleet fuel use. CSL reports environmental and emissions data for operations under the operational control of CSL where the energy use and/or emissions are material. Affiliate offices and some other smaller facilities where CSL does not collect data have not been included in CSL’s reporting boundary. These exclusions have been estimated to not make a material contribution to overall impacts and emissions, and are less than 2% of total Scope 1 and 2 emissions. The boundary of reporting is reviewed annually to align with operations, and CSL is committed to continuous improvement of its data collection and reporting coverage. 1.1 Recalculating base-year emissions Base-year emissions will be recalculated and updated under the following conditions where there is a material change resulting in a change of more than 5% of base-year emissions: Structural change: • The acquisition of operations or facilities which existed prior to the organisation base year. • The divestment of operations or facilities. Methodology change: • Significant change (greater than 5% difference in total base-year emissions) in emission factors, constants or methodologies. • Errors discovered in previously submitted data that significantly change (greater than 5% difference in total base-year emissions) the base-year emissions. The reporting scope and methodology will be reviewed annually to determine if recalculation of the base-year emissions is required. 1.2 Included greenhouse gases and emission factors CSL reports GHG emissions including carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), HFC, SF6 and PFCs. GHG emissions are expressed as CO2-equivalents using the 100-year global warming potentials recommended by the Sixth Assessment report of the IPCC. Sources of all emission factors used in the calculation of Scope 1 and 2 GHG emissions are tabulated and stored in CSL’s environmental data system. The factors are primarily drawn from recognised regulatory or other government sources in the jurisdictions in which CSL operates. The sources are defined for each location where CSL has a significant operational footprint (i.e. activities in the scope of reporting). Where jurisdictional factors are not available, default factors have been used based on comparable facilities. These factors are reviewed annually by CSL for the appropriate reporting period and are updated. Where a factor is updated after a reporting period, the inventory calculation is not updated to reflect the updated factors unless this makes a material difference to the reported emissions. Sustainability Report 154 Sustainability Report
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