With the Paris Agreement comes targets to reduce emissions and mitigate the temperature increase in the atmosphere. One way to move towards reaching these targets for companies is by using the greenhouse gas protocol reporting standard (GHG protocol). The goal of this study was to critically evaluate the strengths and weaknesses of the GHG protocol with the use of a case study, a calculation of Albany International AB’s emissions. Using the GHG protocol as a foundation the study show that Albany International AB emitted 10 673 CO2 equivalents 2019 and with recommended changes in energy acquisition emissions for coming years can be reduced with 17 %. There are some questions and uncertainties raised surrounding the created tool but also the use of the GHG protocol. Converting processes to CO2 equivalents means calculating conversion rates. These rates are sometimes precise but can also be only estimations. With a yearly update of greenhouse gas emissions Albany International AB increase their environmental awareness. It also prepares the company for a future with increasing demands of sustainable manufacturing. The GHG protocol is useful when it comes to increasing the knowledge of your emissions. Although there are many different variables that are not always reliable which makes the total emissions rather difficult to determine.

This thesis evaluates the consulting firm WSP´s most significant direct and indirect emissions. This is done by developing a method for collecting and estimate the climate impact associated with a consulting firm´s operations. The aim of this thesis emerged as part of the Uppsala climate protocol, of which WSP has been a member since 2015. Each member has been assigned to adopt at least five of thirty climate challenges. One of the challenges that WSP has assumed is to identify the company’s most significant indirect emissions. The method is based on the guidelines of the well-established standard for calculating climate impact Greenhouse gas protocol. The results show that WSP's total climate impact for 2019 was 208 tones CO2 -eq, corresponding to approximately 1,59 tones CO2-eq per employee. Of these emissions, 76 percent where related to indirect emissions outside the company´s gate. The result shows that capital goods, energy use and business travel constitute WSP´s most significant emissions in 2019. The study shows that a consulting firm's largest emissions occur outside the business's gate in goods and services along the value chain, which demonstrates the importance of including indirect emissions when mapping a company's climate impact.The climate calculations only reflect WSP's emissions linked to the daily operations at the office. Supposedly, a consulting firm’s biggest emissions lies in the consulting assignments. However, there is currently no accepted method for calculating emissions for assignments or any standard for how emissions should be distributed among different actors. A review of previous research shows that there is a large knowledge gap when it comes to quantifying emissions from consultancy assignments. Thus, there is a need to develop methods for how to calculate emissions from assignments. A prerequisite for this is collaboration and increased transparency between different players in the value chain. Collaborations, such as the Uppsala climate protocol ,has an important role to play in initiating methods that could quantify emissions from assignment.

På grund av antropogena utsläpp av växthusgaser sker stora förändringar i klimatet. Dessa kan leda till förödande konsekvenser för både människor, djur och natur. För att olika företag och verksamheter ska kunna mäta, hantera och eventuellt reducera sina växthusgasutsläpp används Greenhouse Gas Protocol som standard för växthusgasrapportering. Röda Korset Sverige har påbörjat ett klimatbokslut enligt Greenhouse Gas Protocol men inte inkluderat sina cirka 600 lokalföreningar runt om i landet. Syftet med detta arbete är därför att identifiera och kategorisera vilka aktiviteter Röda Korsets lokalföreningar bedriver som är av relevans i en växthusgasrapportering. Detta sker enligt Greenhouse Gas Protocol Scope 3, som är uppdelat i 15 olika kategorier och innefattar de indirekta växthusgasutsläppen genererade av den rapporterande verksamheten. Arbetet ämnar även leda till en enkät med generella frågor som ska kunna ställas till olika lokalföreningar för att mäta deras utsläpp av växthusgaser.  För att besvara syftet studerades inledningsvis Greenhouse Gas Protocol. Vidare genomfördes ett studiebesök inkluderat en intervju med ansvarig vid Röda Korsets lokalförening i Örebro samt en intervju med ansvarig vid Röda Korsets lokalförening i Piteå. Informationen om lokalföreningarnas aktiviteter som anskaffades kategoriserades sedan enligt kategorierna som Scope 3 innefattar, vilket sammanställdes i en tabell. En enkät utformades baserat på de kategoriserade aktiviteterna.  Resultatet visar att lokalföreningen i Örebro bedriver aktiviteter som platsar i Scope 3 kategorierna 1, 3, 4, 5, 6, 8, 9 och 11, medan lokalföreningen i Piteå bedriver aktiviteter som platsar i kategorierna 1, 3, 4, 5, 6, 7 och 9. Frågeenkäten som skapades innehåller frågor baserade på de aktiviteter som platsade i någon av kategorierna som ingår i Scope 3, det innebär alltså att aktiviteter som inte tagits i beaktande i samband med kategoriseringen inte heller behandlats i frågeenkäten. Slutsatsen är att det saknas mycket information för att göra en fullständig Scope 3 rapportering. Förbättringar som behövs göras är bland annat att kartlägga verksamheterna mer noggrant. Det borde också undersökas huruvida lokalföreningarna bör ingå i Scope 1 och 2 som innefattar de direkta växthusgasutsläppen, i stället för Scope 3. / Due to anthropogenic emissions of greenhouse gases, major changes are taking place in the climate. These can lead to devastating consequences for both humans, animals, and nature. For various companies and businesses to be able to measure, manage and possibly reduce their greenhouse gasemissions, the Greenhouse Gas Protocol is used as a standard for greenhouse gas reporting. The Red Cross Sweden has started a greenhouse gas accounting according to the Greenhouse Gas Protocol but has not included its approximately 600 local associations around the country. The purpose of this report is to identify and categorize which activities the Red Cross local associations carry out that are relevant in a greenhouse gas accounting. This was done according to the Greenhouse Gas protocol, Scope 3 which is divided into 15 different categories that includes indirect greenhouse gasemissions generated by the reporting companies. The report also intends to lead to a questionnaire with general questions that can be asked to local associations to measure their greenhouse gasemissions.  To answer the purpose of the report, the Greenhouse Gas Protocol was initially studied. Furthermore, a study visit including an interview at the Red Cross Örebro was done and an interview with the Red Cross Piteå. Information about the local associations' activities that were acquired was then categorized according to the categories included in Scope 3, which were summarized in a table. The questionnaire was then designed based on the categorized activities.  The results show that the activities of the Red Cross Örebro fit in categories 1, 3, 4, 5, 6, 8, 9 and 11, while the activities of Red Cross Piteå fit in categories 1, 3, 4, 5, 6, 7 and 9. The questionnaire that was created contains questions based on the activities that were placed in at least one of the categories included in Scope 3, which means that activities not taken in account during the categorization were not included in the questionnaire. However, it can be stated that there is a lack of information in order to make a complete greenhouse gas accounting. Further improvements that need to be made are to map the activities more accurately. It should also be examined whether the local associations should be included in Scope 1 and 2, instead of Scope 3.

The electrical transmission and distribution grid play a vital role in reaching the Paris agreement by electrification of society. Although the climate impact of electricity production is well documented, the climate impact of the distribution of electricity has only been investigated in a few previous studies. Therefore, this study aims to present the carbon footprint of the distribution grid in Sweden. The study has developed a tool to map the carbon footprint by applying a case study of an electrical grid company in Sweden. The tool includes activities in the company’s value chain associated with material production, installation, usage, maintenance, transportation of the electrical grid and office activities during one year in an electrical grid company. The tool was developed in excel by implementing the theoretical framework of the Greenhouse Gas protocol and life cycle assessment. According to the guidelines of the Greenhouse Gas protocol the CO2 emissions were allocated in scope 1, scope 2 and scope 3. Scope 1 includes direct emissions controlled or owned by the company. Scope 2 are emissions from purchased heat and electricity consumed by the company, and scope 3 includes other indirect emissions from the company's activities throughout the value chain. The result shows the carbon footprint of the electrical distribution grid during 2020 was 2,02 kg CO2e per distributed MWh. The total carbon footprint of the distribution company was 54 329 ton CO2e. A majority, 97 % of the CO2e emissions originated from indirect emissions within scope 3, where capital goods stand for 76 % of the company’s total emissions followed by 12 % from fuel and energy rated activities. This result indicates the importance of including indirect emissions when analyzing the carbon footprint of a company’s value chain. Our study also indicates, in line with previous studies, that a majority of the emissions originate from the manufacturing of cables.

The purpose of this study is to map the current state of the Swedish gaming industry with regards to its climate impact and negative impact reduction actions. With the organization and the game development pipeline in focus this study set out to explore how game development activities have an impact on the climate, where the industry is focusing its actions to reduce this impact, and how the issue is perceived and handled by industry practitioners. Game development and the gaming industry in general is not commonly recognized for its climate impact because of it being digital in nature. As gaming is becoming more accessible, game devices more powerful, and the world more reliant on data centers and networks, the climate impact of digital products and services must be acknowledged. To understand the full scope of the impact of the gaming industry, it is imperative to identify that there is a problem and to what extent. To do so, there is a need to know where the industry’s climate footprints lie and how to calculate them. Then, strategic actions to reduce the climate impact from the Swedish gaming industry can be taken. This study presents a framework that outlines the product life cycle of a game and its relation to the organization's greenhouse gas emissions. The framework presented in the study can help researchers and practitioners identify where emissions occur and simplify the calculations of their climate footprint. Furthermore, reports and guides presented by some of the active climate initiatives were interpreted and analyzed in relation to the framework to map what emissions the reduction actions are targeting. To understand the Swedish aspect, and the organizational aspect, primary data was collected from sustainability reports published by Swedish gaming companies. These reports were used to identify how they are conducting their climate work, what their climate footprint is, and what actions they are taking to reduce their negative impact. Finally interviews with practitioners in the Swedish gaming industry were conducted to understand how climate change and climate actions affect their day-to-day activities. By triangulating the data collected from initiatives, sustainability reports and interviews, the intersection between initiatives and the industry was identified. The findings in this triangulation in combination with previous research and the presented framework can then be used to map the current state of the Swedish gaming industry with regards to its climate impact and its negative impact reduction action.

As CO2 emissions increase, so does the average temperature, leading toenvironmental consequences such as rising sea levels, drought, and starvation.Therefore, it is essential to act towards the reduction of the CO2 emissionsto counteract these dire consequences. The Science Based Target initiative(SBTi) which is a non-governmental organization has created a framework fororganisations to set net-zero targets for 2050. The goals are accompanied byguidelines, demands and recommendations for how to measure and reportemissions across a supply chain. There are challenges and problems attached to measuring CO2 emissions formultinational companies (MNC). The emissions are divided into three scopes.Scope 3 which consists of indirect emissions coming from up- anddownstream of the focal companies has proven to be challenging to gatherdata for due to lack of proper company capabilities. This thesis aims toidentify challenges related to measuring and reporting the emissions caused bythe use of sold products, which is one of the 15 categories of Scope 3.Moreover, this study aims to create a standardized framework for MNCs byaddressing the necessary steps for collecting data for developing an emissionscalculation tool and to suggest how to properly calculate and illustrateemissions ty the focal company. Lastly, the implementability of the frameworkwill be assessed. The research methods include a case study with a set of unstructuredinterviews of nine participants. These includes engineers, innovationmanagers, sustainability managers and product managers. Moreover, aniterative process for developing a calculation tool was performed includingtesting of the tool as it was developed. The case study identified challenges of calculating emissions from soldproducts. These were of lack of IT infrastructure, insufficient data forcalculating emissions, high uncertainties of how the organization shouldconduct measuring of emissions and how to allocate resources in the SBTiimplementation. Moreover, the risks of interpreting calculated dataincorrectly were identified. Lastly, a framework was created consisting of aseven-step process including: communicating transition, assembling projectteams, covering emission, mapping data, creating the tool, task delegation andeducation and standardization.

Vi lever i en tid präglad av drastiska klimatförändringar och ökade utsläpp av växthusgaser, där klimatångest har kommit att bli ett problem som tycks drabba såväl privatpersoner som företag. Allteftersom vår medvetenhet för samtidens klimathot ökar, har även hållbarhet fått en allt större betydelse för europeiska investerare. En tydlig konsekvens härav är den kraftiga ökningen av antalet hållbarhetsindex som identifierats på finansmarknaden. Hållbarhetsindex används ofta som komponent i passiva investeringsstrategier eller som verktyg för att mäta prestationen av olika värdepapper i en portfölj, och får på så vis funktionen av ett benchmark. Metoden för att utveckla såväl hållbara index som benchmarks kan emellertid variera, vilket ofta beror på att klimatrelaterad information kan vara extremt komplex att omvandla till finansiellt relaterbara värden. Svårigheterna härom har således minskat marknadens förtroende för sådana investeringsalternativ, trots den ökade benägenheten hos investerare att ta hänsyn till hållbarhet även i finansiella sammanhang. Bristande lagstiftning inom området föranledde Europeiska kommissionen att upprätta ett förslag om ändring av Benchmarkförordningen år 2018, som en del av sin handlingsplan för finansiering av hållbar tillväxt. Förordningen reglerar i dagsläget främst administratörer av benchmarks, vilka innehar det övergripande juridiska ansvaret för ett benchmark. Med förslaget införs nya kategorier för koldioxidsnåla och klimatpositiva benchmarks samt en reviderad transparensreglering som förpliktigar administratörer att offentliggöra hur de beaktar hållbarhet i sin metod och referensvärdesdeklaration. Även om förslaget välkomnats av flertalet aktörer, föreligger anledning att ifrågasätta huruvida marknaden kommer kunna förhålla sig till de ambitiösa ändringarna, samt om effekten av reglerna blir den som kommissionen eftersträvat. I uppsatsen identifieras och diskuteras de potentiella utmaningarna med förslagets ikraftträdande, vilka sedermera analyseras i förhållande till de åsyftade ändamålen med reglerna. Kritik riktas i uppsatsen främst mot förordningens bristande möjligheter att hålla andra aktörer ansvariga, eftersom uppfyllandet av de nya reglerna inte enbart är beroende av administratörernas eget agerande. Vidare konstateras att marknaden inledningsvis kommer att få stora svårigheter med insamling och verifiering av den klimatrelaterade information som är avgörande för användningen av miljövänliga benchmarks. Sett ur ett långsiktigt perspektiv tros emellertid ändringarna kunna skapa goda förutsättningar för en bättre inkludering av hållbarhet på finansmarknaden, utan kompromiss av ett konsument- eller investerarskydd.