Research on historical developments that lead to the establishment of global organizations for climate change has shown that the phenomenon of surface temperature is not a new topic of focus. Increased policy restrictions, brand image, fear of resource scarcity, growing market trends towards sustainability and consumer awareness are among the several external factors that have influenced the growing research in corporate transition towards carbon neutrality. The main aim of this study is to understand through data accounting of major material and energy carrier changes, how a non-production facility could transition to become a carbon-neutral facility. Therefore, an exploratory case study has been performed and conducted at Volvo CE Customer center in Eskilstuna, Sweden, with two objectives: i) to identify and quantify the customer center current footprint by mapping the main contributors to greenhouse gases emissions, and ii) to recommend specific & general measures that can mitigate the carbon footprint of the facility. Three research questions related to the facility’s current carbon footprint, measures implemented so far, and the best applied assessment method, have guided us throughout the study. The methodology has been framed to give a theoretical underpinning for understanding the project from a holistic perspective. The split of the methodology has been constructed in line with the theoretical framework that gave the foundation to the needed theories to be taken into account i.e. GHG protocol, which is the tool that has been adopted by the study to attain the desired aim, including the three scopes under the protocol which were also defined accordingly. ‘Scope 1’ has been taken into account and is a representation of direct emissions, ‘Scope 2 represents the indirect emissions, and ‘Scope 3’ (according to the GHG protocol) takes into account the rest of the indirect emissions arranged into 15 categories, from which applicable to our study were 4 categories (1, 3, 4 and 6). The results showed that during the base year (2019) the highest user within Scope 1 was diesel, followed by HVO, and under Scope 2, The results from Scope 1 and 2, together with the results of Scope 3 category, were analyzed using the attributional LCA approach recommended by the GHG protocol to calculate their contribution to the customer centers’ total carbon footprint. It was found that Scope 1 stands for 128.52 t CO₂-eq while Scope 2 stands only for 1.16 t CO₂-eq and finally Scope 3 stands for most of the emissions with 3719 t CO₂-eq. It has been found that in 2019, the customer center has saved 101.05 tonnes of GHG by implementing measures, such as switching from using Diesel to HVO and switching from the mixed electricity to the renewable ones, according to the attributional perspective presented in the GHG protocol. However, different results were found when these values were discussed and analyzed from the consequential perspective, since this perspective analyses the effects of the implemented measures on the global emission level. This concluded that implementation of conservation and efficiency measures must take priority before switching to higher priced renewables. Thus, the resulting carbon neutrality will be consequentially safer. The recommendations stated in this study also follows the same principle “Conserve before investing”. Suggestions and recommendations outlined in the study for future implementation approach carbon neutrality as a strategy and not a burden, helping the customer neutral achieve the goal in an Environment, Economic and Socially sustainable manner.

Den pågående klimatkrisen kan otvivelaktigt förklaras av antropogena aktiviteter på jorden. Växthusgaserna som orsakar den globala uppvärmningen uppstår huvudsakligen genom förbränning av fossila ämnen och mätningar visar på exceptionella koncentrationer av växthusgaser i atmosfären – för koldioxid de högsta på 800 000 år. Planetens medeltemperatur har rubbats och lämnar idag inte någon del av planeten oberörd. Den globala uppvärmningen och klimatförändringarna bekämpas genom globala överenskommelser, så som Parisavtalet, om drastiskt minskade nettoutsläpp av växthusgaser. Sveriges krav på utsläppsminskningar genom EU ligger på 50 procent fram till 2030. Näringslivet har en väsentlig och ansvarsfull roll för en hållbar utveckling, den gröna omställningen och genomförandet av de globala klimatmålen. GHG-protokollet är en icke-vinstdrivande organisation som etablerades i slutet av 1990-talet utifrån det ökande behovet av ett globalt standardiserat ramverk för redovisning och rapportering av växthusgasutsläpp. Enligt GHG-protokollet sorteras utsläppen som direkta eller indirekta i tre scope: scope 1 (direkta), 2 (indirekta) och 3 (indirekta, som uppstår i värdekedjan utanför företagets grindar). Genom en fallstudie på Ramudden, ett företag inom bygg- och anläggningssektorn, utför den här studien klimatberäkningar inom scope 3 på ett trafikprojekt gällande en tunnelavstängning. Studiens utförande baseras på primär datainsamling från Ramudden, sekundär datainsamling från internationellt erkända databaser och med metodstöd genom GHG-protokollet. Målsättningen med studien är att utreda var de största växthusgasutsläppen uppstår i tunnelavstängningen, inom områdena material, transport och avfall, och var utsläppen kan minskas. Resultatet visar att de största utsläppen härrör från området transport, specifikt förbränning av diesel. Störst utsläppsreducering anses kunna uppnås inom området transport genom undvikande av nyinköpt material och byte från fossila bränslen till förnybara. Slutsatserna som dras är att inköp av nya produkter följer med höga växthusgasutsläpp genom transporten av dem. Vidare ger fossil diesel (miljöklass 1) sex gånger större växthusgasutsläpp än fossilfri diesel i form av HVO. / The current climate crisis can undoubtedly be explained by anthropogenic activities on Earth. The greenhouse gases enter the atmosphere through the burning of fossil fuels and cause global warming. Measurements show exceptional concentrations of greenhouse gases – for carbon dioxide the highest in 800 000 years. The planet´s average temperature has been thrown out of balance and does not leave any part of the planet unaffected.  Global warming and climate change are combated through global agreements, such as The Paris Agreement, with demands on drastically reduced net emissions of greenhouse gases. Sweden´s requirement within the EU is a 50 percent emission reduction until 2030. The business sector has an essential and responsible role for sustainable development, the green transition, and the implementation of global climate goals. The GHG protocol is a non-profit organization established in the late 1990s that arose out of the growing need for a globally standardized framework for accounting and reporting greenhouse gas emissions. The GHG protocol classifies emissions as direct or indirect emissions, into three scopes: scope 1 (direct), 2 (indirect) and 3 (indirect emissions that occur in the value chain and are not included in scope 2). Through a case study on Ramudden, a company in the building and construction sector, this study performs scope 3 climate calculations on a traffic project regarding a tunnel closure. The execution of the study is based on primary data collection from Ramudden, secondary data from international databases and a methodological guidance from the GHG protocol. The aim of this study is to examine where the largest greenhouse gas emissions occur within the project, in the areas of material, transport and waste, and identify where the emissions most effectively can be reduced. The result shows that the greatest emissions come from the transport area, specifically diesel emissions. The greatest emission reductions are achievable by avoiding purchases of new equipment and therefore avoiding its transportation emissions, and by switching from fossil fuels to renewable. The conclusions are that the purchase of new equipment generates large emissions from the equipment transportation. Furthermore, fossil diesel (environmental class 1) produces six times greater greenhouse gas emissions than fossil-free diesel (HVO).

Purpose: The purpose of this study is to identify incentives and discouragements thus providinga better understanding of how metal processing companies could set their Scope 3 boundary. Method: To achieve the purpose of the study, a qualitative case study with an inductive approach was used. The studied company was a global metal processing company that was working towards setting a Scope 3 boundary, and the data consists of semi-structured interviews that were gathered from both internal and external stakeholders. Findings: Firstly, the findings presented, highlight incentives that affected companies in the metal processing industry to pursue setting a Scope 3 boundary, namely incentives that are categorised into 1) Improved corporate environmental reputation, 2) Increased competitive advantage, and 3) Financial gains. The discouragements found were categorised into 1) High uncertainty, 2) Immature industry/technical solutions, and 3) Low influence outside of the organisational boundary. These incentives and discouragements were analysed to show how they affected the Scope 3 boundary. This resulted in an industry-specific guideline on how companies in the metal processing industry could set their Scope 3 boundary. Theoretical contribution: The findings prolong earlier research by defining incentives and discouragements in a Scope 3 context. A theoretical contribution from this study was that regulations might inhibit some of the Scope 3 incentives. The findings indicate that drivers to benchmark against other stakeholders, such as differentiating from competitors and improved corporate sustainable reputation. A non-regulatory market environment is, therefore, fostering these incentives, which could be useful to acknowledge in further studies in a Scope 3 context. Practical implications: This study provides an enhanced understanding of how metal processing companies can set their Scope 3 boundary based on what set of incentives or discouragements that drives them. It is also important for companies to understand incentives and discouragements that may change (e.g., regulations towards Scope 3 emissions) in time, which would result in different Scope 3 boundaries. Also, this understanding of what incentives and discouragementsaffecting the boundary-setting could benefit policymakers in their work improving the Scope 3 discouragements.

Bakgrund: Bygg- och fastighetsbranschens växthusgasutsläpp i Sverige står i paritet med utsläppen från inrikes transporter i Sverige. För att uppnå Sveriges regerings mål om att landets nettoutsläpp av växthusgaser ska vara noll vid 2045 krävs en omställning i branschen. Av de totala växthusgasutsläppen från bygg- och fastighetsbranschen står ombyggnationer och förvaltning för cirka 20 procent. För att kunna minska dessa utsläpp krävs det att fastighetsägare har möjlighet att ta medvetna val vid ombyggnationer för att minska deras klimatpåverkan. Det finns studier som fokuserar på klimatberäkning vid nybyggnationer av byggnader, men en aspekt som oftast utelämnas är klimatberäkningar vid ombyggnationer och renoveringar, trots att dessa bidrar med en betydande del av de totala växthusgasutsläppen från branschen. Syfte: Studiens syfte är att undersöka möjligheten för fastighetsbolag att beräkna deras indirekta klimatutsläpp från ombyggnationer, samt att modellera en typisk ombyggnation för att estimera dess klimatpåverkan i form av koldioxidekvivalenter per kvadratmeter. Metod: Studien utgår från forskning inom området för livscykelanalyser och information från leverantörer inom bygg- och fastighetsbranschen genom årsredovisningar, hållbarhetsrapporter och information från hemsidor. Studien är baserad på en fallstudie bestående av en nulägesanalys av fyra leverantörer anlitade av Hufvudstaden vars hållbarhetsarbete analyserades, samt modellering av en typisk ombyggnation genomförd av Hufvudstaden. Modelleringen genomfördes med hjälp av programmet One Click LCA (2015) där klimatdata om material kunde inhämtas från programmets databas. Slutsats: Studien visar att möjligheterna för att fastighetsbolag ska kunna beräkna deras indirekta klimatutsläpp vid ombyggnationer beror till stor del av kvalitén av informationsutbyte mellan leverantörer och fastighetsbolag, vilket visade sig variera mellan olika företag. Bristen på kunskap om hur man genomför livscykelanalyser är också ett hinder som framkommit av studien. Resultatet av modelleringen visade att en typisk ombyggnation ger upphov till ett klimatutsläpp på 210 𝑘𝑘𝑘𝑘 𝐶𝐶𝐶𝐶2𝑒𝑒/𝑚𝑚2. / Background: Greenhouse gas emissions from the construction and real estate industry in Sweden stands for approximately the same amount as the emissions from Sweden’s domestic transports. To achieve Sweden´s governments goal that Sweden´s net emissions of greenhouse gases should become zero until 2045 a major readjustment in the industry is needed. Greenhouse gas emissions from reconstruction and management stands for approximately 20 percent of the total emissions from the whole construction and real estate industry. To reduce these emissions real estate owners must be able to take suitable options regarding material in the reconstruction process to be able to reduce their emissions. Most studies focus on climate calculation regarding new buildings, but often excludes emissions from reconstruction and refurbishments, although they stand for a significant part of the total emissions from the industry. Purpose: This study aims to investigate the possibility for a real estate owner to calculate their indirect emissions from reconstructions and construct a model for a typical reconstruction and estimate its climate emissions in terms of carbon dioxide equivalents per square meter. Method: The study is based on research in the field of life cycle analysis and information from suppliers within the construction and real estate industry through annual reports, sustainability reports and information from their websites. The study is based on a case study including an analysis of four suppliers and how they work with climate and model of a typical reconstruction of an office owned by Hufvudstaden. The model was based on the program One Click LCA (2015) where climate data could be retrieved from their database. Conclusions: The study show that it is important with information exchange between real estate owners and their suppliers to be able to calculate their indirect climate emissions, which can vary a lot between different companies. The lack of knowledge about life cycle analysis can also cause troubles while trying to get climate data about the material that is used during the reconstruction phase. The result from the modelling showed that a typical reconstruction causes climate emission of 210 𝑘𝑘𝑘𝑘 𝐶𝐶𝐶𝐶2𝑒𝑒/𝑚𝑚2.

The present study estimated the Energy Conservation Potential (PCE) of the lighting and air conditioning systems of the Federal Institute of Sergipe (IFS) – Campus Lagarto. Both systems were classified according to the Technical Regulation of Quality for the Energy Efficiency Level of Commercial Buildings, Services and Public Buildings (RTQ-C), Inmetro Ordinance n.º 372, of September 17, 2010. The analysis was done using the comparative method to check the installed power and how much could be saved if efficient air conditioning units and lamps were used instead of the current ineffective ones. With regard to the lighting system, it was verified that the institution has 66.576 kW of installed load. The efficiency of this system was analyzed by the method of the building activities included in the RTQ-C and the initial hypothesis that the system was inefficient was verified. There was a great amount of burned lamps and that many environments did not have switches to control the lighting circuit in the place where the activities are carried out, besides the lack of natural light and the nonautomation of the places with areas bigger than 240 m2. This made, after checking the requirements, the building receives the C classification. It was simulated the replacement of the fluorescent lamps by LED and found a significant energy conservation potential of 39.90% and it was found enough to completely illuminate the whole building spending only 1.01% more energy than is currently spent with the working lamps. Regarding the air conditioning system, the building has a total of 2.5665 million of BTU/h (752.166 kW or 213.875 TR), implying 271.048 kW of installed power connected to the electric grid. All airconditioned environments in the FIS - Campus Lagarto were evaluated and 91 units were found, distributed in three types: window, split floor -ceiling and split Hi-wall. Of this total, 73 equipment’s are of classification level D, being this also the general conjuncture of the system. When calculating the energy conservation potential, it reached 29.30%, and in some equipment, simple replacement can generate savings of 53.06%. Regarding the emissions from the acquisition of electric energy in the period from 2010 to 2015, the FIS - Campus Lagarto registered the consumption of 1.38 MWh of electricity, incurring 142.181 tCO2 of emissions. It was identified 106 trees planted in the institution, being the minimum quantitative recommended for the neutralization of these of 1655 trees. If FIS - Campus Lagarto wanted to use the carbon credits market to do so, it would have to pay the sum of R$ 2872.44. It is therefore recommended that the institution conduct a complete inventory of its GHG emissions and plant a forest or forest reserve outside the Campus to neutralize its emissions and use it for research and/or scientific studies. It is also suggested to the school that creates a permanent Environmental Education Project aimed at reducing waste in the consumption of electric energy and adoption of environmentally sustainable practices. / A presente pesquisa estimou o Potencial de Conservação de Energia (PCE) dos sistemas de iluminação e condicionamento de ar do Instituto Federal de Sergipe (IFS) – Campus Lagarto. Ambos foram classificados de acordo com o Regulamento Técnico da Qualidade para o Nível de Eficiência Energética de Edifícios Comerciais, de Serviços e Públicos (RTQ-C), Portaria Inmetro n.º 372, de 17 de setembro de 2010. A análise foi feita utilizando-se o método comparativo para verificar a potência instalada e o quanto poderia ser economizado se fossem utilizadas unidades condicionadoras de ar e lâmpadas eficientes no lugar das atuais ineficazes. No que diz respeito ao sistema de iluminação, constatou-se que a instituição possui 66,576 kW de carga instalada. Analisou-se a sua eficiência pelo método das atividades do edifício constantes no RTQ-C e comprovou-se a hipótese inicial de que o mesmo está ineficiente. Verificou-se uma grande quantidade de lâmpadas queimadas e que muitos ambientes não possuíam interruptores para comandar o circuito de iluminação no local onde são realizadas as atividades, além do não aproveitamento da iluminação natural e da não automatização dos locais com áreas maiores que 240 m2. Isto fez, após a verificação dos requisitos, a edificação receber a classificação C. Foi simulada a substituição das lâmpadas fluorescentes por LED e encontrou-se um significativo potencial de conservação de energia de 39,90% e que se constatou suficiente para iluminar completamente todo o prédio gastando apenas 1,01% mais energia do que atualmente é despendido com as lâmpadas operantes. Quanto ao sistema de condicionamento de ar a edificação possui um total de 2,5665 milhões de BTU/h (752,166 kW ou 213,875 TR), implicando em 271,048 kW de potência instalada conectada à rede elétrica. Foram avaliados todos os ambientes climatizados no IFS - Campus Lagarto e encontradas 91 unidades, distribuídas em três tipos: janela, split piso-teto e split Hi-wall. Desse total, 73 equipamentos são de nível de classificação D, sendo esta também a conjuntura geral do sistema. Ao se calcular o potencial de conservação de energia, chegou-se ao número de 29,30%, sendo que, em alguns equipamentos, a simples substituição pode gerar economia de 53,06%. Já em relação às emissões oriundas da aquisição de energia elétrica no período de 2010 a 2015, o IFS – Campus Lagarto registrou o consumo de 1,38 MWh de energia elétrica no intervalo de tempo considerado, incorrendo em 142,181 tCO2 de emissões. Foram identificadas 106 árvores plantadas na instituição, sendo o quantitativo mínimo recomendável para a neutralização destas de 1.655 árvores. Caso o IFS – Campus Lagarto desejasse utilizar o mercado de créditos de carbono para tal, despenderia a quantia de R$ 2.872,44. Recomendase, portanto, que a instituição realize um inventário completo das suas emissões de GEEs e plante um bosque ou uma reserva florestal fora do Campus a fim de neutralizar as suas emissões e utilizá-lo em pesquisas e/ou estudos científicos. Também é sugerido ao estabelecimento de ensino que crie um Projeto de Educação Ambiental local e permanente visando à redução do desperdício no consumo de energia elétrica e adoção de práticas ambientalmente sustentáveis.

Considering the rapid increase in the ICT (Information & Communication Technology) products in use, there is a risk of an increase in GHG emissions and electronic waste accumulation in the ICT sector. Therefore, it becomes important to account for the emissions in the ICT sector in order to take steps to mitigate them. There are several methods put forward under ETSI, ITU-T, GHG protocol, etc., which can be used to measure the emissions in the ICT sector. Two such methods are Product Life Cycle Assessment (PLCA) and Spend-based, which are used in this study to account for scope 3, category 1 emissions in the ICT sector. Scope 3, category 1 emissions are released during the raw material acquisition and part production phase of the ICT product’s life cycle and account for a major portion of the overall emissions. As the ICT sector is a very huge field of study in itself, two ICT products, namely smartphones and laptops, are considered in this study to calculate their overall scope 3, category 1 emissions. A list of influential components in smartphones and laptops is defined to be included in the Excel Management Life Cycle Assessment (EMLCA) tool to calculate the scope 3, category 1 emissions. A comprehensive comparison between PLCA and Spend-based methods is also studied during the process of calculating their emissions. These observations are then used to make critical analyses and compare the two methods under results and discussions based on various parameters described under them. Both the methods were found to be suitable for calculating the emissions, with some uncertainty, although the Spend-based method was a quicker approach to do so. The PLCA method, although more complex, was found to be more suitable for ICT product eco-design. Both methods required a different set of primary data and were sensitive to various components in smartphones and laptops. This study illustrates the parameters that affect PLCA and Spend-based methods and discusses the pros and cons of them depending on the situations they are used in.