3.1. Reporting principles
The information in this Report aligns with the recently published GRI Standards from the Global Reporting Initiatives. This report also offers an update on our implementation of the ten principles of the United Nations Global Compact (UNGC), in accordance with the Global Compact Advanced Level. More sustainability information is available on Solvay’s annual report website, including the GRI Content Index.
Reporting scope and boundaries
Unless otherwise stated, all social and environmental indicators are consolidated in the same way that Group sales are reported. The financial consolidation scope is described in the corresponding section of this report. Where relevant, data is also reported using an operational scope, which consolidates all activities under operational control even if not financially consolidated.
Greenhouse gas (GHG ) reporting principles
Greenhouse gas (GHG) emissions are reported in accordance with the World Business Council for Sustainable Development’s “Guidance for Accounting & Reporting Corporate GHG Emissions in the Chemical Sector Value Chain”. By extension, other emissions are reported according to the same guideline.
For accurate reporting, the convention adopted for selecting CO2 emission factors related to acquired electricity meets the following criteria (in decreasing order of priority):
- emission factors resulting from specific instruments such as green energy certificates
- the emission factor obtained from contract agreements on specific sources for which there is no emission of specific attributes
- the emission factor of the contract with the supply chain or power supplier
- the emission factor which is calculated based on the non-attribute claimed production and reflects the mix after the subtraction of certified products
- if none of the above factors is available, the national emission factor published by national authorities, the International Energy Agency, or for the United States, the state’s emission factor as published by the United States Environmental Protection Agency.
Energy reporting principles
Energy consumption components are converted into primary energy, with the following conventions:
- fuels, using the net calorific values
- steam purchased, taking into account the reference value of boiler efficiency related to the fuel used for its generation (e.g. 90% efficiency based on the net calorific value for natural gas)
- electricity purchased, assuming an average efficiency of 39.5% for all types of power production except for nuclear power (33%), based on net calorific value (source IEA).
Environmental reporting principles
Chemlogic’s environmental data has been integrated as from 2016.
The recently acquired Cytec operations (Technology Solutions and Composite Materials GBUs) are being progressively integrated in the Group’s environmental reporting. These are not yet included in the figures of the following Notes, with the exception of the three sites which were moved from the Novecare GBU to the Technology Solutions GBU (Oldbury, Charleston, and Zhanjiagang Henchang)