CORPORATE GHG INVENTORY & PRODUCT LIFE CYCLE CARBON FOOTPRINT ANALYSIS PROJECT REPORT – GITS FOOD Authors: cBalance Solutions Pvt. Ltd. February 2015 Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food Contents 1. INTRODUCTION 1 2. PROJECT OBJECTIVE 1 3. PROJECT SCOPE 2 3.1 4. 5. Scope Definition .............................................................................................. 2 3.1.1 Corporate GHG Inventory ........................................................................ 2 3.1.2 Product Carbon Footprint ........................................................................ 9 RESEARCH & ANALYSIS METHODOLOGY 4.1 Site Visit and Data Collection ........................................................................ 11 4.2 Data Quality Assessment............................................................................... 12 4.3 Allocation....................................................................................................... 12 4.4 Calculation of GHG Inventory........................................................................ 12 4.4.1 Scope 1 emissions .................................................................................. 12 4.4.2 Scope 2 Emissions .................................................................................. 14 4.4.3 Scope 3 Emissions .................................................................................. 14 RESULTS AND ANALYSIS OF LIFE CYCLE ASSESSMENT Results and analysis of Gulab Jamun ............................................................ 21 5.1 Overall Scope wise Emissions ........................................................................ 21 5.2 Scope 1 Activity Emissions ............................................................................ 22 5.3 Scope 2 Activity Emissions ............................................................................ 23 5.4 Scope 3 Activity Emissions ............................................................................ 23 5.5 GHG Emissions by LCA stage ......................................................................... 25 5.6 Comparison – 2012-13 and 2013-14 ............................................................. 26 Overall LCA Stage-wise Emissions in % .................................................. 26 RESULTS AND ANALYSIS OF ‘KHAMAN DHOKLA’ 27 6.1 Overall scope-wise Emissions........................................................................ 27 6.2 Scope 1 Emissions Inventory ......................................................................... 28 6.3 Scope 2 Emissions Inventory ......................................................................... 29 6.4 Scope 3 Emissions Inventory ......................................................................... 29 6.5 LCA Stage-wise GHG Emissions ..................................................................... 30 6.6 Comparison – 2012-13 and 2013-14 ............................................................. 31 6.6.1 7. 21 5.1 5.6.1 6. 11 Overall LCA Stage-wise Emissions in % .................................................. 31 RESULTS AND ANALYSIS OF ‘RICE IDLI’ Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food 32 7.1 Overall Scope-wise Emissions ....................................................................... 32 7.2 Scope 1 Emissions Inventory ......................................................................... 33 7.3 Scope 2 Emissions Inventory ......................................................................... 34 7.4 Scope 3 Emissions Inventory 2012-13........................................................... 34 7.5 LCA Stage wise Emissions .............................................................................. 35 7.6 Comparisons – 2012-13 and 2013-14 ........................................................... 36 7.6.1 8. RESULTS AND ANALYSIS OF ‘DOSAI’ 38 8.1 Overall Scope wise Emissions 2012-13 ......................................................... 38 8.2 Scope 1 Activity Emissions Inventory ............................................................ 39 8.3 Scope 2 Emissions Inventory ......................................................................... 40 8.4 Scope 3 Emissions Inventory ......................................................................... 40 8.5 LCA Stage wise Emissions .............................................................................. 41 8.6 Comparisons – 2012-13 and 2013-14 ........................................................... 43 8.6.1 9. Overall LCA Stage-wise Emissions in % .................................................. 37 Overall LCA Stage-wise GHG Emissions in %.......................................... 43 HOTSPOT ANALYSIS 44 9.1 Gulab Jamun .................................................................................................. 44 9.2 Khaman Dhokla ............................................................................................. 46 9.3 Idli .................................................................................................................. 48 9.4 Dosai .............................................................................................................. 49 9.5 Product by product hotspot analysis of major life cycle stages.................... 50 10. CONCLUSION 53 11. RECOMMENDATIONS 56 11.1 Agriculture and raw materials input.......................................................... 56 11.1.1 Raw materials: food and agricultural practices ..................................... 56 11.1.2 Raw materials: packaging ...................................................................... 57 11.2 Energy: renewables, energy efficiency, alternative energy ...................... 57 11.2.1 Heating, Ventilation and Air-conditioning (HVAC) Systems related ...... 67 11.2.2 Renewable Energy Technologies (supply side alternatives) .................. 57 11.2.3 Passive energy related interventions..................................................... 69 11.2.4 Lighting related ...................................................................................... 72 11.2.5 Water Heating ........................................................................................ 73 11.3 Water: conservation, usage efficiency, recycling ...................................... 73 11.4 Waste: reduction and management.......................................................... 75 Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food 11.5 Mobility: efficiency, alternate modes of transport ................................... 58 11.5.1 Fuel additives for diesel and petrol vehicles ......................................... 58 11.5.2 Use of vehicles with alternate fuel ........................................................ 58 11.5.3 Switching to sustainable marine transport companies ......................... 58 11.5.4 Modification for auto-engine to increase mileage ................................ 59 11.5.5 Consideration of alternative shipping routes ........................................ 59 11.5.6 Promoting the use of bicycles ................................................................ 59 11.6 Consumer awareness and associated reduction of carbon emissions potential ................................................................................................................... 60 11.7 Consumable Materials: reduced embodied energy and carbon, reduced downstream impacts ............................................................................................... 76 12. LOW CARBON SCENARIO MODELLING Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food 62 Table of Figures Figure 1 Activity Differentiation according to Scope 1, Scope 2 & Scope 3 GHG Emissions ........................................................................................................................ 7 Figure 2: Research Methodology for Product Life Cycle GHG Emission Accounting & Reporting...................................................................................................................... 11 Figure 3: Steps for Data Collection and Verification .................................................... 12 Figure 4: Gulab Jamun: scope-wise emissions 2012-2013 .......................................... 21 Figure 5: Gulab Jamun: scope-wise emissions 2013-2014 .......................................... 22 Figure 6: Gulab Jamun: Scope 1 emissions 2012-2013 ................................................ 22 Figure 7: Gulab Jamun: Scope 1 emissions 2012-2013 ................................................ 23 Figure 8: Gulab Jamun: Scope 3 emissions 2012-2013 ................................................ 24 Figure 9: Gulab Jamun: Scope 3 emissions 2013-2014 ................................................ 25 Figure 10: Gulab Jamun: LCA stage wise emissions 2012-2013 .................................. 25 Figure 11: Gulab Jamun: LCA stage wise emissions 2013-2014 .................................. 26 Figure 12: Gulab Jamun: LCA emissions % 2013-2013 ................................................ 26 Figure 13: Gulab Jamun: LCA emissions % 2013-2014 ................................................ 27 Figure 14: Khaman Dhokla: Overall scope-wise emissions 2012-2013 ....................... 27 Figure 15: Khaman Dhokla: Overall scope-wise emissions 2013-2014 ....................... 28 Figure 16: Khaman Dhokla Scope 1 emissions 2012-2013 .......................................... 28 Figure 17: Khaman Dhokla: Scope 1 emissions 2013-2014 ......................................... 29 Figure 18: Khaman Dhokla: Scope 3 emissions 2012-2013 ......................................... 29 Figure 19: Khaman Dhokla: Scope 3 emissions 2013-2014 ......................................... 30 Figure 20: Khaman Dhokla: LCA stage-wise emissions 2012-2013.............................. 30 Figure 21: Khaman Dhokla: LCA stage-wise emissions 2013-2014.............................. 31 Figure 22: Khaman Dhokla: LCA emissions in % 2012-2013 ........................................ 31 Figure 23: Khaman Dhokla: LCA emissions in % 2013-2014 ........................................ 32 Figure 24: Idli: Overall scope-wise emissions 2012-2013 ............................................ 32 Figure 25: Idli: Overall scope-wise emissions 2013-2014 ............................................ 33 Figure 26: Idli: Scope 1 emissions 2012-2013 .............................................................. 33 Figure 27: Idli: Scope 1 emissions 2013-2014 .............................................................. 34 Figure 28: Idli: Scope 3 emissions 2012-2013 .............................................................. 35 Figure 29: Idli: Scope 3 emissions 2013-2014 .............................................................. 35 Figure 30: Idli: LCA stage-wise emissions 2012-2013 .................................................. 36 Figure 31: LCA stage-wise emissions 2013-2014 ......................................................... 36 Figure 32: Idli: LCA emissions in % 2012-2013............................................................. 37 Figure 33: Idli: LCA emissions in % 2013-2014............................................................. 38 Figure 34: Dosai: Overall scope-wise emissions 2012-2013 ........................................ 38 Figure 35: Dosai: Overall scope-wise emissions 2012-2013 ........................................ 39 Figure 36: Scope 1 emissions 2012-2013 ..................................................................... 39 Figure 37: Dosai: Scope 1 emissions 2013-2014 .......................................................... 40 Figure 38: Dosai: Scope 3 emissions 2012-2013 .......................................................... 41 Figure 39: Dosai: Scope 3 emissions 2013-2014 .......................................................... 41 Figure 40: Dosai: LCA stage-wise emissions 2012-2013 .............................................. 42 Figure 41: Dosai: LCA stage-wise emissions 2013-2014 .............................................. 42 Figure 42: Dosai: LCA emissions in % 2012-2013......................................................... 43 Figure 43: Dosai: LCA emissions % 2013-2014 ............................................................ 43 Figure 44: Summary of GHG emissions per kg of product........................................... 50 Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food Figure 45: Gulab Jamun: Hotspot analysis % contribution of life cycle emissions to 1 kg of product ................................................................................................................ 51 Figure 46: Khaman Dhokla: Hotspot analysis % contribution of life cycle emissions to 1 kg of product ............................................................................................................. 51 Figure 47: Idli : Hotspot analysis % contribution of life cycle emissions to 1 kg of product ......................................................................................................................... 52 Figure 48: Dosai: Hotspot analysis % contribution of life cycle emissions to 1 kg of product ......................................................................................................................... 52 Figure 49: Emissions reductions through use of recycled carton ................................ 65 Figure 50: Emissions reductions through use of renewable energy ........................... 65 Figure 51: Emissions reduction through more efficient cooking and packaging disposal ........................................................................................................................ 66 List of Tables Table 1 GHG Inventory Organizational Boundary Definition......................................... 5 Table 2: GHG Inventory Operational Boundary Definition ............................................ 8 Table 3: Gulab Jamun: Hotspot analysis summary ...................................................... 44 Table 4: Khaman Dhokla: Hotspot analysis summary ................................................. 46 Table 5: Idli: Hotspot analysis summary ...................................................................... 48 Table 6: Dosai: Hotspot analysis summary .................................................................. 49 Table 7: Total emissions by product, year and life cycle stage.................................... 54 Table 8: Low carbon alternative interventions ............................................................ 63 Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food Acknowledgements This Life Cycle Carbon Footprinting Project has been executed through the efforts, domain expertise and strategic as well as technical mentorship and guidance provided by the following individuals from Best Food Forward, cBalance and the Reporting Entity (Gits Food) who worked seamlessly, enthusiastically, and competently together as the Project team to deliver a high quality of research, analysis and reporting to ‘Gits Food’. Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food Executive Summary The carbon Life Cycle Assessment was undertaken during 2014 by cBalance Pvt Ltd for Gits Food Products Pvt Ltd in order to ascertain the carbon footprint of its products and to map out next steps in reducing its organisational footprint. The four products- Gulab Jamun, Khaman Dhokla, Idli and Dosai- were selected from the “Ready to Cook” and “Ready to Eat” range, as the most representative in terms of the sample, since they represent the highest proportion of the firm’s revenue (insert figures on the 4 products as a % of total revenue) and their ingredients impact highly in terms of carbon emissions. The project activities included collection, collation, documentation, verification and analysis of all data related to activities contributing to the life-cycle carbon footprint of the aforementioned food products. The overarching goals of the assessment were to: - Estimate organizational GHG Inventory of the four products; - Assess product Carbon Footprint of the four products in accordance with GHG Protocol’s Corporate Accounting and Reporting Standard (referred to as the Corporate Standard). GHG Protocol’s Product Life Cycle Accounting and Reporting Standard (referred to as the Product Standard). Findings Recommendations Next steps Corporate GHG Inventory and Product Life Cycle Carbon Footprint Project Report- Gits Food 1. Introduction This project report has been prepared by cBalance Solutions Private Limited with the technical guidance from Best Food Forward, United Kingdom based organization. ‘Gits Food’ is established in 1963 and has pioneered the convenience packaged food segment in India. ‘Gits Food’ is amongst the first Food Product manufacturing companies in India to obtain ISO 9001 – 2008 (Quality Standard) ISO 22000 (Food safety). ‘Gits Corporate Office’ is situated in Mumbai whereas the plant is in Pune. ‘Gits Food’ has already differentiated on quality and local credentials and is now considering differentiating on sustainability - starting with the efficiency of their own operations. ‘Gulab Jamun’, ‘Khaman Dhokla’, ‘Idly’& ‘Dosai’ are the major products for ‘Gits Food’. These 4 products account to nearly 74% of the total production in local market whereas around 49% in foreign countries. This report seeks to quantify and provide a comprehensive overview of the carbon footprint of food products during their life phases (cradle to gate). This will facilitate the understanding of environmental impacts of a product at every stage of its life. This study will also help establishing the environmental benchmarks for the food specific studies in future. 2. Project Objective ‘Gits Food’ has selected the four food products for this study. Selection has been made based on scale of strategic importance of the products (sales volume as aforementioned) and GHG intensity (high level rice composition). 1. 2. 3. 4. Gulab Jamun Khaman Dhokla Idly Dosai The project activities included collection, collation, documentation, verification and analysis all data related to activities contributing to the life-cycle carbon footprint of selected food products. The overarching goals of the Project were to: Establish baseline partial Product Life Cycle Carbon Footprint (cradle-to-gate) for a chosen product categories from the entire product portfolio Establish a cradle-to-grave carbon hotspot profile for selected product categories Determine Key Performance Indicators (KPIs) related to sustainability performance of the company with respect to energy, water, waste and supply and distributed network. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 1 3. Project Scope ‘Gulab Jamun’, ‘Khaman Dhokla’, ‘Idly’& ‘Dosai’ are the major products for Gits Food. Gits Corporate Office is based in Mumbai, with the manufacturing plant being based in Pune. Both locations have been included in the scope of the project. 3.1 Scope Definition 3.1.1 Corporate GHG Inventory This GHG Protocol’s Corporate Standard provides standards and guidance for companies and other types of organizations preparing a GHG emissions inventory. It covers the accounting and reporting of the six greenhouse gases covered by the Kyoto Protocol—Carbon Dioxide (CO2), Methane (CH4), Nitrous Oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), and Sulphur Hexafluoride (SF6). While this standard has been followed almost entirely for this project, the aspect of ‘materiality threshold’ as defined by the concept of ‘key categories’ has been incorporated from the 2006 IPCC Guidelines for National Greenhouse Gas Inventories. This is discussed as part of the ‘Completeness’ attributes of the GHG Inventory and described later in the report. The standard requires adherence to the key principles of Relevance, Completeness, Consistency, Transparency, and Accuracy. These principles and measures taken to adhere to them in the execution of this project are discussed below. RELEVANCE: It must be ensured that the GHG inventory appropriately reflects the GHG emissions of the company and serves the decision-making needs of users – both internal and external to the company. Relevance can be ensured by appropriate and thoughtful selection of Operational and Organizational Boundary (described later). The selection of an appropriate inventory boundary that reflects the substance and economic reality of the company’s business activities, processes and relationships, not merely its legal form, is pivotal to this process and has been addressed in compiling the GHG inventory for the ‘Gits Food’ Project. COMPLETENESS: The GHG inventory must account for and report on all GHG emission sources (i.e. Scopes) and activities (i.e. within each Scope) within the chosen inventory boundary and any specific exclusions must by disclosed and justified. Exclusions of activities from the Inventorying process may be the outcome of limiting constraints such as a lack of primary data, high uncertainty level of available secondary data, or the cost of gathering data. Theoretically a materiality threshold (a minimum emissions accounting threshold), stating that a source not exceeding a certain size can be omitted from the inventory, can be implemented to address unquantifiable emission sources. However, the practical implementation of such a threshold is not compatible with the completeness principle of the GHG Protocol Corporate Standard. Instead, companies must transparently document and justify cases where emissions have not been estimated, or estimated at an insufficient level of quality. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 2 For the Gits Food Products GHG Inventory project, the concept of ‘key categories’ has been adopted from the 2006 IPCC Guidelines for National Greenhouse Gas Inventories for implementability reasons. ‘Key categories’ are identified using a predetermined cumulative emissions threshold. ‘Key categories’ are those that, when summed together in descending order of magnitude, add up to 95 percent of the total level. The pre-determined threshold has been determined based on an evaluation of several inventories, and is aimed at establishing a general level where 90% of inventory uncertainty will be covered by key categories1. The Operational Boundary for the Gits Food project’s Corporate Inventory component is defined later with relevant rationale related to the inclusion of activities presented alongside. Moreover, any exclusions stemming from data constraints or other systemic reasons are listed and discussed in the Appendix. CONSISTENCY: The process of inventorying must use consistent methodologies across time boundaries to allow for meaningful comparisons of emissions over time. To enable this, a GHG inventory report must transparently document any changes to the data, inventory boundary, methods, or any other relevant factors in the time series. Thus, the inventorying process might require the base year emissions to be recalculated as companies undergo significant structural changes such as acquisitions, divestments, and mergers. Since the Corporate Footprint produced as an outcome of this exercise will serve as the Baseline Year GHG Inventory for the Gits Food, the need to recalculate any previous year emissions is moot. However, future inventories will need to address any recalculation efforts explicitly. TRANSPARENCY: All relevant issues must be addressed by the Inventory process in a factual and coherent manner, based on a clear audit trail. The reported activity must disclose any relevant assumptions and make appropriate references to the accounting and calculation methodologies and data sources used. The standard requires information to be recorded, compiled, and analyzed in a way that enables internal reviewers and external verifiers to attest to its credibility and enable a third party to derive the same results if provided with the same source data. The project report addresses transparency related requirements by providing a comprehensive listing of all assumptions, simplifications, emission factor sources, and technical references in Appendix. along with relevant equations and mathematical and scientific relationships used data processing and analysis required for calculating GHG emissions. ACCURACY: The Corporate Standard requires that the quantification of GHG emissions is systematically neither over nor under actual emissions, and that uncertainties are reduced as far as possible. The process must be designed to achieve sufficient accuracy to ensure integrity of the reported information and enable users to determine its reliability with reasonable assurance. This project 1 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Chapter 4: Methodological Choice and Identification of Key Categories Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 3 effort incorporated extensive efforts to ensure accuracy of the activity data obtained, collated and transmitted by the reporting entity through: a) administering rigorously designed data collection questionnaires, b) providing guidance to the entity with respect to best-practices to be followed for ensuring high data quality c) establishing the preferred units for data collection and suggesting acceptable surrogate units for activity data collection if data was not available in the ideally preferred form d) establishing a priority list of emission source activities for which primary data was imperative and activities for which secondary data would be acceptable The GHG Inventory process’s accuracy is also augmented by use of well documented Tier 2 and Tier 3 GHG Emission Factors wherever possible and use of Tier 1 default emissions factors as the least preferred option2. The emission factors used and their sources are presented in Appendix. The Corporate GHG Inventory accounts for three major Greenhouse Gases: Carbon dioxide (CO2), methane (CH4), Nitrous oxide (N2O). Emissions of these gases have been accounted for activities classified as part of Scope 1, Scope 2, and relevant significant Scope 3 emission sources. Emission sources leading to generation of the other 3 Kyoto Protocol Gasses, namely HFCs, PFCs, and SF6, were not considered as ‘key categories’ (or below the materiality threshold as defined earlier as part of the ‘Completeness’ attributes of the project) by project’s technical advisory team. Implementation of the Corporate Standard for GHG Inventorying requires definition of an Organizational and Operational Boundary. 3.1.1.1 Organizational Boundary Definition For corporate reporting, two distinct approaches can be used to consolidate GHG emissions: the equity share and the control approach. Equity share approach: Under the equity share approach, a company accounts for GHG emissions from operations according to its share of equity in the operation. The equity share reflects economic interest, which is the extent of rights a company has to the risks and rewards flowing from an operation. Control approach: Under the control approach, a company accounts for 100 percent of the GHG emissions from operations over which it has control. It does not account for GHG emissions from operations in which it owns an interest but has no control. Control can be 2 defined in either financial or operational terms. When using the control approach to The 2006 IPCC Guidelines for National Greenhouse Gas Inventories (Chapter 1: Introduction to the consolidate GHG emissions, companies shall choose between either the operational control 2006 Guidelines) defines Emission Factor ‘Tiers’. A ‘Tier’ represents a level of methodological or financial control criteria. complexity. Usually three tiers are provided. Tier 1 is the basic method, Tier 2 intermediate and Tier 3 most demanding in terms ofProtocol, complexity and data requirements. Tiers 2Standard and 3 are sometimes referred Source: The Greenhouse Gas A Corporate Accounting and Reporting to as higher tier methods and are generally considered to be more accurate. Tier 1 methods for all categories are designed to use readily available national or international statistics in combination with the provided default emission factors and additional parameters that are provided, and therefore should be feasible for all countries. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 4 The criterion for setting the Organizational Boundary for this Inventory is the Operational Control. The Standard stipulates that a company has operational control over an operation if the company or one of its subsidiaries has the full authority to introduce and implement its operating policies in the operations. According to this interpretation of operational control and based on discussions with the Reporting Entity’s Management personnel, contractual activities at the production facility are entirely within the operational control of the Reporting Entity and hence 100% of the emissions from the activities are reported in this Inventory and are considered as emissions over which the Reporting Entity has 100% control. As an outcome of this approach selection, the operations and emissions-generating activities of the following Stakeholders / Operational Entities were considered to be within the GHG Inventory Boundary. Table 1 GHG Inventory Organizational Boundary Definition Life Cycle Stage Major GHG Emission Sources Organizational Boundary Storage Logistic to upstream suppliers Direct & Indirect Energy Use, Water, Fertilizer, Pesticides, Chemicals, Land Use Direct Energy Use Indirect Energy Use Direct Energy Use Within Boundary Within Boundary Within Boundary Within Boundary Material Production Direct & Indirect Energy Use Within Boundary Scope 3 Extraction Fugitive Emissions Within Boundary Scope 3 Production Fugitive Emissions Within Boundary Scope 3 Fugitive Emissions Direct Energy Use Direct Energy Use Within Boundary Within Boundary Within Boundary Activities Operational Boundary Purchased of Goods & Services Cultivation Material Procurement Energy (Fuel & Electricity) Procurement Logistics to warehouse Transportation & Distribution Tier 1 Suppliers, Third Party Inbound & Outbound Logistics Air Travel Road Travel Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 5 Storage in Warehouses Direct Energy Use Direct Energy Use Indirect Energy Use Within Boundary Within Boundary Within Boundary Waste Generation by third Party Landfilling/Composting Non Energy Within Boundary Scope 3 Waste Transportation Mobility Within Boundary Scope 3 Waste water Treatment Waste water Treatment Direct Energy Use Direct & Indirect Energy Use Within Boundary Scope 3 Direct Energy Use Direct Energy Use Direct Energy Use Direct Energy Use Direct Energy Use Direct & Indirect Energy Use Direct Energy Use Direct Energy Use Direct Energy Use Direct Energy Use Direct Energy Use Within Boundary Within Boundary Within Boundary Within Boundary Within Boundary Indirect Energy Use Within Boundary Direct & Indirect Use Direct Energy Use Direct Energy Use Direct Energy Use Direct Energy Use Indirect Energy Use Within Boundary Within Boundary Within Boundary Within Boundary Within Boundary Within Boundary Rail Travel Marine Travel Air Travel Rail Travel Business Travel Bus Travel Automobile Travel Other Medium Accommodation in Hotels Air Travel Rail Travel Bus Travel Employee Travel Automobile Travel Other Medium Emission due to employees working from remote locations Leased Assets Routine Operations Air Travel Road Travel Downstream Transportation & Distribution Rail Travel Marine Travel Storage in Warehouses Within Boundary Within Boundary Within Boundary Within Boundary Within Boundary Within Boundary Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 Scope 3 6 Downstream Transportation & Distribution Disposal Cooking Direct Energy Use Waste Generation Non Energy Within Boundary Within Boundary Scope 3 Scope 3 3.1.1.2 Operational Boundary Definition Subsequent to organizational boundaries definition in terms of the operations that it owns or controls, The Corporate Value Chain Standard requires specifying of operational boundaries which entails identifying emissions associated with its operations, categorizing them as direct and indirect emissions, and choosing the scope of accounting and reporting for indirect emissions. Direct GHG emissions are emissions from sources that are owned or controlled by the company. Indirect GHG emissions are emissions that are a consequence of the activities of the company but occur at sources owned or controlled by another company. Furthermore, to improve transparency, and provide utility for different types of organizations three “scopes” (scope 1, scope 2, & scope 3) are defined for GHG accounting & reporting Scope 1: These are direct GHG emissions from sources that are owned or controlled by the company. For example, emissions from combustion in owned or controlled facilities and vehicles. Scope 2: These are indirect GHG emissions occurring as a consequence of GHG emissions from the generation of purchased electricity by the company. Scope 3: These comprise other indirect emissions except those accounted for as Scope 2 emissions. They are a consequence of the activities of the company, but occur from sources not owned or controlled by the company and are an optional reporting category. Examples include embodied carbon emissions from manufacturing of materials used by a company, third party deliveries, business travel activities and use of sold products and services. Source: The Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard The general framework for Operational Boundary setting is depicted below. Figure 1 Activity Differentiation according to Scope 1, Scope 2 & Scope 3 GHG Emissions Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 7 Source: “Greenhouse Gas Protocol – Product Life Cycle Accounting and Reporting Standard” – World Resource Institute The Operational Boundary for the Corporate GHG Inventory compiled as part of this Project is defined in the Table below. Table 2: GHG Inventory Operational Boundary Definition Emissions Category Scope 1 Direct Energy Consumption Scope 2 Indirect Emissions 1 Purchased goods and services 2 Capital Goods Fuel- and energy-related activities Upstream transportation and distribution Waste generated in operations (From Third Party) Business Travel Employee Commuting Upstream leased assets Downstream transportation and distribution Processing of Sold Products Use of sold products 3 4 5 6 7 8 9 10 11 Emissions Sub-category Fuel Combustion & Refrigerants Captive Power Generation Purchased Electricity Purchased Water Production related Procurement Non Production related Procurement Capital goods (Complete LCA) Upstream Emissions of Purchased Fuels, Electricity and T & D Losses Transportation of Purchased Products from Tier 1 Suppliers & Storage in warehouses Solid Waste Wastewater & Waste Transportation Business Travel & Accommodation Employee Commuting Upstream leased assets Transportation, Storage in Warehouses & Retail Stores Processing of Sold Products Fuel Consumption Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food Within Operational Boundary? Scope 1 Yes Yes Yes Yes No No 2 Yes Yes Yes Yes Yes Yes Yes Yes 3 Yes Yes 8 12 13 14 15 End-of-life treatment of sold products Downstream leased assets Franchises Investments Waste generation Yes Downstream leased assets Franchises Investments NA NA NA With regards to the exclusions of contractual arrangements (leased assets and franchises) as well as investments, these are considered to be irrelevant to the company as they are either zero or do not represent a significant fraction of the company’s activities (therefore unlikely to result in significant scope 3 GHG emissions). 3.1.2 Product Carbon Footprint The GHG Protocol Product Life Cycle Accounting and Reporting Standard (referred to as the Product Standard) provides requirements and guidance for companies and other organizations to quantify and publicly report an inventory of GHG emissions and removals associated with a specific product. The primary goal of this standard is to provide a general framework for companies to make informed choices to reduce greenhouse gas emissions from the products (goods or services) they design, manufacture, sell, purchase, or use. The primary goal of compiling a Product Life Cycle GHG Inventory as part of this project, to compliment the Corporate GHG Inventory, is to ascertain ‘Carbon Hotspots’ in the Product Life Cycle to target future efforts at GHG mitigation along the entire Corporate Value Chain. The primary difference between the process of compiling Corporate GHG Inventory and assessing the Product Life Cycle GHG Inventory is the emphasis on Organizational & Operational Boundaries in the case of the Corporate Standard and the corresponding emphasis on classifying GHG emissions on the basis of Product Life Cycle Processes in the case of the Product Standard. Similar to the Corporate Standard, the Product Standard provides detailed guidance for the GHG Inventory process. 3.1.2.1 Product GHG Inventory Framework The Product Standard requires that companies shall account for carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), sulfur hexafluoride (SF6), perfluorocarbons (PFCs), and hydrofluorocarbons (HFCs) emissions to, and removals from, the atmosphere. However, as explained in the prior sections related to the Corporate Inventory Boundary, only carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O) are accounted for in this Product Inventory. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 9 Defining the product, unit of analysis, and reference flow are imperative aspects of the Product Carbon Footprinting process. The unit of analysis is defined as the performance characteristics and services delivered by the product being studied. The reference flow is the amount of product on which the results of the study are based. The Standard requires that for all final products, companies shall define the unit of analysis as a functional unit (FU). For this project, since the product is a final product (i.e. a packet of ready-made meal to be consumed directly), the unit of analysis is defined as an individual final product (i.e. a kilogram of Idli, Khaman Dhokla, Gulab Jamun or Dosai produced and sold) and the reference flow is defined to be the mass of the food material and packaging, required to create that one kilogram of product. The standard requires inclusion of all attributable processes (i.e Scope 1 & Scope 2 emission sources) within the boundary of the product GHG inventory. As presented in the Life Cycle Boundary table below, all relevant Scope 1 & Scope 2 emission activities within the control of the Reporting Entity are included in the activity boundary. The Standard requires companies to disclose and justify any exclusions of attributable processes in the inventory report. These exclusions are the same as those presented for the Corporate Inventory and are presented in Appendix. As required by the Standard, Companies are required to report the time period of the inventory which for this project is FY 2012-13 and FY 2013-2014. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 10 4. Research & Analysis Methodology Figure 2: Research Methodology for Product Life Cycle GHG Emission Accounting & Reporting 4.1 • Site visit and data collection 4.2 • Data quality assessment 4.3 • Allocation 4.4 • Calculating GHG inventory The project activities commenced in May 2014. The goal, scope and project boundary setting spanned a-2 week duration. The subsequent data collection process took 2 months to complete. The post data collection analysis, secondary research, GHG inventory calculations, and reporting period lasted 8 weeks and concluded in the December 20143. 4.1 Site Visit and Data Collection Three personnel from cBalance visited the Gits main office premises in Pune during the initial kick-off stage and during the data collection period. During the site visits cBalance personnel met with the company managers, Operations and Finance managers, allowing for collection of the required data from validated sources. Steps for data collection are represented diagrammatically below: 3 The project included staff handover at cBalance, therefore slightly extending the reporting period Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 11 Figure 3: Steps for Data Collection and Verification 1 2 3 • Defined questionnaire according to GHG Protocol • Gits Food Pune main premises visit: office and production facilities • Checked data quality and completeness for FY 2013-14, 2012-13 The data collection process commenced with devising and administering a questionnaire in alignment with data needs identified by the GHG Corporate Inventory and Product Life Cycle GHG Emission Accounting and Reporting Standard. The questionnaire (presented in Appendix A) encompassed all the previously mentioned organizational boundary stakeholders, related to all operational boundary activities, and comprised all product life cycle stage considered within the project boundary. 4.2 Data Quality Assessment Primary activity data related to emission sources was available to cBalance both through paper records and electronic records. The following exercises were carried out to ensure accuracy, completeness and reliability of data: cross-referencing of data from multiple departments, tallying bottom-up aggregated departmental data with centrally obtained business-unit level data, and other QA-QC processes. 4.3 Allocation Allocation of raw materials and other processes, including business travel, upstream and downstream transportation and logistics, was based on the total mass of each product produced and sold by the company, as a percentage of the total mass of all products manufactured and sold. 4.4 Calculation of GHG Inventory 4.4.1 Scope 1 emissions As per the Life Cycle Carbon Footprint Operational Boundary (refer to Table 2) Scope 1 emissions include direct energy consumption activities, such as fuel combustion& energy and captive power generation. More specifically, the above activities focus on the three categories of fossil fuels, refrigerants and captive power generation. For Gits Food the major Scope 1 categories therefore include petrol and diesel marketing team vehicles, diesel generator and LPG-cooking facilities for two products (Idli and Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 12 Dosai). Furthermore, diesel generator falls into the category of captive power generation. 4.4.1.1 Direct Emissions from Fuel Combustion At Gits Food direct emissions comprise petrol and diesel vehicles owned by the company (2 are diesel, with 6 running on petrol), LPG-cooking facilities for Idli & Dosai, and diesel generator (captive power generation). Moreover, Scope 1 (direct emissions) reflected the GHG emissions arising from travel by petrol motorbikes of the sales and marketing team, since these emissions are then directly attributable to the four products. The estimation was made using average per km consumption in litres (here assumed to be 72 rupees per litre), multiplied by total spend in rupees. Wherever the data was provided in monetary terms, conversion into the appropriate activity data units (e.g. litre of fuel combusted) was made based on assumptions of expenditure trend (disclosed in the Appendix), prevalent at the time and pertaining to the company. The methodology for estimating direct emissions from fuel combustion was the following: Total emissions from fuel use Emissions GHG, fuel = Fuel Consumption × Emission Factor Where, Emissions GHG, fuel= emission of a given GHG by type of fuel (kg GHG) Fuel Consumption = Amount of fuel combusted (Litre) Emission factor = Default emission factor of a given GHG by type of fuel (kg gas/litre) 4.4.1.2 Direct Emissions from Refrigerants Fugitive emissions from intentional or unintentional releases, e.g. equipment leaks from joints, seals, packing, and gaskets; hydrofluorocarbon (HFC) emissions during the use of refrigeration and air conditioning equipment are accounted under Scope 1. Where the data of consumption was provided in monetary terms, conversion into the appropriate activity data units (e.g. kg of R22 consumed) was made based on assumptions of expenditure trend (disclosed in the Appendix), prevalent at the time and pertaining to the company. Refrigerant leakage emissions (fugitive emissions) are calculated based on the following methodology: Emissions GHG, refrigerant= Refrigerant Consumption × Emission Factor Where, Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 13 Emissions GHG, refrigerant= emission of a given GHG for R22 type of refrigerant (kg GHG) Refrigerant Consumption = Amount of R22 refrigerant consumed (kg) Emission factor = Default emission factor of a given GHG for R22 (kg gas/kg refrigerant) 4.4.2 Scope 2 Emissions 4.4.2.1 Indirect Emissions from Purchased Electricity and Water Emissions from the generation of purchased or acquired electricity, steam, heating, or cooling consumed by the reporting company fall under the Scope 2, Indirect Emissions (upstream activities). The method of calculating the total emissions from electricity use is the following: Emissions GHG, Purchased Electricity= Electricity Consumption (kWh) × Emission Factor Purchased electricity Where, Emission Factor GHG, Purchased Electricity= Grid GHG Emission Factor for the Region (Maharashtra) The above calculation also applies to emissions from purchased water (replaced by the national emission factor for municipal water supply, multiplied by the number of litres consumed). 4.4.3 Scope 3 Emissions 4.4.3.1 Purchased Products & Services This category includes all upstream (i.e., cradle-to-gate) emissions from the production of products purchased or acquired by the reporting company in the reporting year. Products include both goods (tangible products) and services (intangible products). Cradle-to-gate emissions include all emissions that occur in the life cycle of purchased products, up to the point of receipt by the reporting company (excluding emissions from sources that are owned or controlled by the reporting company) Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard Purchased Products & Services category comprised primarily the purchase of Raw Materials, required for the production of the final four products- production-related purchases. The categories of purchased intermediate goods comprised: Raw materials - Rice flour Lentil flour Salt Sodium bicarbonate - Citric acid Fenugreek powder Wheat flour Skim milk powder Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 14 - Hydrogenated vegetable oil Chickpea flour Semolina - Rice Urad dal powder Packaging - Plastic Carton The quantities of the ingredients were based on the sales volume and sold mass of each product, as well as the recipe of each product (% share of each ingredient within the final product), rather than the total quantity of ingredients purchased by Gits, which avoids the disturbance from balance stocks at the beginning and the end of the year. The method of calculating the total emissions from purchased raw materials is the following: Emissions GHG, Raw Materials= Raw materials procured (kg) × Emission Factor Raw materials Where, Emission Factor GHG, Raw Material= Relevant emission factor for a specific food or packaging category (e.g. wheat flour or plastic) 4.4.3.2 Purchased Capital Goods This category includes all upstream (i.e. cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reporting company in the reporting year Capital goods are final products that have an extended life and are used by the company to manufacture a product, provide a service, or sell, store, and deliver merchandise. In financial accounting, capital goods are treated as fixed assets or as plant, property, and equipment (PP&E). Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard The GHG protocol stipulates that companies are not required to include nonattributable processes, but can if they wish. In case with Gits Food the process is not assessed for GHG emissions, as the emissions are deemed to be immaterial in relation to, for example, purchased Raw Materials. This process may be included in the future, where more resources are made available to perform an in-depth assessment. 4.4.3.3 Upstream Energy (Fuel & Electricity) Emissions This category includes emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2. Source:GHG Corporate Value Chain 3) Accounting and Reporting Corporate Inventory Product Life (Scope Cycle Carbon Footprint Project Report- GitsStandard Food 15 This category (also referred to as “Supply chain” later on in the report) considers fugitive emissions which are calculated taking into account the Scope 1 and Scope 2 activity data (consumption of diesel, electricity, LPG and petrol) thereby encompassing purchased fuels, electricity, and electricity T&D losses. Emissions GHG, Supply Chain= Fuel Consumption (litres, kg or kwh) × Emission Factor Supply chain Where, Emission Factor GHG, Supply Chain= Relevant emission factor for a type of fuel and its corresponding fugitive emission rate (e.g. electricity transmission & distribution losses factor) 4.4.3.4 Upstream Transportation & Distribution This category includes emissions from the transportation and distribution of products (excluding fuel and energy products) purchased or acquired by the reporting company in the reporting year in vehicles and facilities not owned or operated by the reporting company, as well as other transportation and distribution services purchased by the reporting company in the reporting year (including both inbound and outbound logistics). Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard Assessment of Upstream Transportation & Distribution has included tier 1 suppliers transportation and distribution (of raw materials) in the following categories: - Air transportation Road transportation Rail transportation - Sea transportation Warehouse storage (accounting for electricity) Moreover, upstream transportation & distribution emissions included marine and road travel for export of products to retail warehouse across the globe, from which point on the products possession is taken over by the international retailers. The split of transportation and distribution by road is the following: - Purchase of raw materials from local suppliers (kg transported in distance in km) Final products for local sale across India (kg transported in distance in km) Final products for export sale (kg transported in distance in km) There are a total of 22 warehouses (CNFs) used for storage of the final Gits Food products, with no requirement for refrigeration. Thus, the only emission contributing factor is the electricity used to light the warehouse facilities (allocated by product accordingly). Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 16 The method of calculating the total emissions from upstream logistics and distribution is the following: Emissions GHG, Road transportation= Distance travelled (kg-km) × Emission Factor Road transport Emissions GHG, Marine transportation= Distance travelled (kg-km) × Emission Factor Marine transport Emissions GHG, Storage= Electricity consumed (kwh) × Emission Factor Storage Where, Emission Factor GHG, Road transportation= Relevant emission factor for a road truck Emission Factor GHG, Marine transportation= Relevant emission factor for shipment by sea Emission Factor GHG, Storage= Emission factor for consumption of electricity 4.4.3.5 Waste generated in operations This category includes emissions from third-party disposal and treatment of waste that is generated in the reporting company’s owned or controlled operations in the reporting year. This category includes emissions from disposal of both solid waste and wastewater. Only waste treatment in facilities owned or operated by third parties is included in scope 3. Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard The following comprised this category which was accounted for in the emissions: - Vegetable waste (biodegradable) Old Corrugated boxes (non-biodegradable) Plastic (recyclable and non-recyclable non-biodegradable) Cartons (recyclable and non-recyclable non-biodegradable) Wastewater generated through production The waste GHG emissions contribution was calculation as follows: Emissions GHG, Waste= Waste produced (kg or litres) × Emission Factor Waste Where, Emission Factor GHG, Waste= Relevant emission factor for a type of waste not recycled 4.4.3.6 Business Travel This category includes emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses, and passenger cars. Companies may optionally include emissions from business travelers staying in hotels. Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 17 Business travel emissions, resulting from management business activities are spread across the categories of: domestic air, international air, rail, road (bus), car, domestic overnight stays, international overnight stays. Actual travel was measured in passenger kilometers, while the overnight stays were measured in number of nights. The calculations for air travel were made using average mileage approach, based on the provided trips data (in monetary terms and destinations). In order to calculate business travel in km by road/train/accommodation, company per-diem allowance for non-air travel expenses was used (the split provided was the following: travel (70%), accommodation (15%) and food (15%)). Further break-up of travel allowance was as follows: petrol motorbike (50%)attributable to Scope 1 emissions as used by the marketing team, bus (15%), train (35%). The distances in km were further calculated from the monetary data using the standard coefficients of INR/km for a typical deluxe coach travel (here assumed to be 1.77 INR/km)™. The method of calculating the total emissions from Business Travel (Scope 3) is the following: Emissions GHG, Business Travel= Distance travelled (pass-km) × Emission Factor Business Travel Emissions GHG, Hotel Stays= Nights stayed × Emission Factor Hotel stays Where, Emission Factor GHG, Business Travel= Relevant emission factor for a passenger km travelled by air (domestic or international), rail, bus, car Emission Factor GHG, Hotel stays= Relevant emission factor for a 1 night stay at a domestic or international hotel property 4.4.3.7 Employee Commuting This category includes emissions from the transportation of employees & between their homes and their worksites. Companies may include emissions from teleworking (i.e., employees working remotely) in this category. Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard Employee commuting was split as follows: - 48 staff split between Pune, Bombay, Kothrud, Pimpri offices Of the above staff 22 use motorbikes, 3 used cars 6 days of the week Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 18 - Out of the other 300 staff staying within 5 km of the offices 25% would walk to the office, 5% arrive by bike, 70% take a bus Thus, distances in km were estimated using the above criteria. Subsequently, the emissions were calculated using the appropriate emission factors for each category of transport as follows: Emissions GHG, Employee commute= Distance travelled (pass-km) × Emission Factor Employee commute Where, Emission Factor GHG, Employee commute= Relevant emission factor for a passenger km travelled by rail, bus, car, motorbike 4.4.3.8 Downstream Transportation & Distribution This category includes emissions from transportation and distribution of products sold by the reporting company in the reporting year between the reporting company’s operations and end consumer (if notofpaid by the reporting company), in vehicles(by androad) facilities Thisthe category comprised thefor downstream logistics and transport from not owned or controlled by the reporting company. This category includes emissions from warehouse stores to retailers and storage of the products for sale at the retail retail and storage. outlets (India-based only given the lack of data on the retail facilities abroad). Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard Transportation distance from the warehouses was calculated taking an approximate distance of each warehouse to the final sales outlet (city and state in India). In cases where export sales were made, the distances were calculated from the final city destinations overseas. Emissions from the retail outlet storage were allocated on the basis of given area, occupied by the Gits products (in metres and average number of days per year), multiplied by the number of distributors and the average electricity consumption per store (data available from TERI). This was subsequently multiplied by the relevant emission factor as illustrated below: Emissions GHG, Downstream transportation= Distance travelled (kg-km) × Emission Factor Downstream transport Emissions GHG, Storage in retail stores= Electricity consumed (kwh) × Emission Factor Storage in retail stores Where, Emission Factor GHG, Downstream transport= Relevant emission factor for a kg of product per km transported by road trucks Emission Factor GHG, Storage in retail stores= Relevant emission factor for kwh of electricity consumed across the retail stores Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 19 4.4.3.9 Use of sold products This category includes emissions from the use of goods and services sold by the reporting company in the reporting year. A reporting company’s scope 3 emissions from use of sold products include the scope 1 and scope 2 emissions of end users. End users include both consumers and business customers that use final products. Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard The use of sold products refers to the cooking and preparation of the final sold products by the consumers. Almost all of the Indian households use the LPG as the means to prepare food, therefore it is assumed here to be 100%. Using the statistics on LPG usage in India from BIS, an estimate was made of LPG used per kg of Gits product, subsequently multiplied by a relevant emission factor as follows: Emissions GHG, Use of products= Consumption of LPGS (kg) × Emission Factor GHG, Use of products Where, Emission Factor GHG, Use of products= Relevant emission factor for a kg of LPG consumed 4.4.3.10 End-of-life treatment of sold products This category includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life. This category includes the total expected end-of-life emissions from all products sold in the reporting year Source: Corporate Value Chain (Scope 3) Accounting and Reporting Standard It is assumed here that 10% of all packaging will be recycled after the final product use. The percentage was arrived at as a conservative estimate, given that the recovery rate of total paper and paperboard consumed is 27% according to this paper. Regarding the plastic component of packaging, given its limited utility, the recycling rate is reduced from the India average “unorganized” plastic recycling rate of 60%. Moreover, given that recycling rates differ greatly between countries (with many Gits products being sold abroad), the assumed rate used in the calculation has been lowered further. Thus the 90% of the packaging that the products are sold in is assumed to go to the landfill. The method of calculating the total emissions from End of life treatment is the following: Emissions GHG, End of life treatment= Packaging mass not recycled (kg) × Emission Factor GHG, End of life treatment Where, Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 20 Emission Factor GHG, End of life treatment= Relevant emission factor for a kg of packaging material sent to the landfill 5. Results and Analysis of Life Cycle Assessment For all four products Scope 3 emissions prevail. This is due to raw material purchases (milk powder, wheat, rice, rice powder) having a substantial carbon footprint due to the nature of their production. Total raw materials’ (including packaging) carbon footprint range for all four products was at 43-54%. Scope 1 (direct and controllable emissions) comprises emissions from use of petrol cars (6 company owned) and motorbikes, used by the sales team. Recommendations on lowering the carbon footprint from car usage are provided in the section “Conclusion and Recommendations”. The positive practices implemented by Gits include high level of recycling of production waste (usually taken away by scrap vendors), thus emissions from waste production are close to zero (including wastewater emissions). 5.1 Results and analysis of Gulab Jamun 5.1 Overall Scope wise Emissions Figure 4: Gulab Jamun: scope-wise emissions 2012-2013 Gulab Jamun Overall Scope wise Emissions 2012-13 Total Emissions = 10867.9 MT CO2e 12000.0 10311.9 MT CO2e 10000.0 8000.0 6000.0 4000.0 2000.0 91.3 464.8 Scope 1 Scope 2 0.0 Scope 3 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 21 Figure 5: Gulab Jamun: scope-wise emissions 2013-2014 Gulab Jamun Overall Scopewise Emissions 2013-14 Total Emissions = 13966.6 MT CO2e 16000.0 13420.5 14000.0 MT CO2e 12000.0 10000.0 8000.0 6000.0 4000.0 2000.0 119.9 426.2 Scope 1 Scope 2 0.0 Scope 3 Scope 5.2 Scope 1 Activity Emissions Figure 6: Gulab Jamun: Scope 1 emissions 2012-2013 Gulab Jamun Scope 1 Activity Emissions 2012-13 Total Scope 1 Emissions = 91.3 MT CO2e 70.0 58.1 60.0 MT CO2e 50.0 40.0 31.8 30.0 20.0 10.0 0.0 1.4 0.0 Diesel Petrol LPG R22 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 22 Figure 7: Gulab Jamun: Scope 1 emissions 2012-2013 Gulab Jamun Scope 1 Activity Emissions 2013-14 Total Scope 1 Emissions = 119.9 MT CO2e 74.8 80.0 70.0 MT CO2e 60.0 50.0 43.6 40.0 30.0 20.0 10.0 0.0 1.5 LPG R22 0.0 Diesel 5.3 Petrol Scope 2 Activity Emissions The scope 2 emissions for the year 2012-13 and 2013-14 have been largely due to electricity and is 464.8 MT CO2e and 426.20 MT CO2e respectively. 5.4 Scope 3 Activity Emissions Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 23 Figure 8: Gulab Jamun: Scope 3 emissions 2012-2013 Gulab Jamun Scope 3 Activity Emissions 2012-13 Total Scope 3 Emissions = 5372.8 MT CO2e 3000.0 2840.1 MT CO2e 2500.0 2000.0 1426.6 1500.0 1000.0 500.0 584.2 130.2 233.0 0.0 35.5 8.8 75.8 0.0 0.0 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 24 38.5 Figure 9: Gulab Jamun: Scope 3 emissions 2013-2014 MT CO2e Gulab Jamun Scope 3 Activity Emissions 2013-14 Total Scope 3 Emissions = 7391.45 MT CO2e 4000.0 3500.0 3000.0 2500.0 2000.0 1500.0 1000.0 500.0 0.0 3466.9 1741.4 851.8 721.6 233.0 0.0 24.7 9.3 0.0 90.7 0.0 252.0 5.5 GHG Emissions by LCA stage Figure 10: Gulab Jamun: LCA stage wise emissions 2012-2013 Gulab Jamun LCA Stage wise GHG Emissions 2012-13 4000 3555 3500 MT CO2e 3000 2500 2000 1427 1500 789 1000 500 76 39 44 End of Life Treatment Office footprint 0 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 25 Figure 11: Gulab Jamun: LCA stage wise emissions 2013-2014 Gulab Jamun LCA Stage wise GHG Emissions 2013-14 6000 5040 MT CO2e 5000 4000 3000 1741 2000 779 1000 252 34 End of Life Treatment Office footprint 91 0 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products 5.6 Comparison – 2012-13 and 2013-14 5.6.1 Overall LCA Stage-wise Emissions in % Figure 12: Gulab Jamun: LCA emissions % 2013-2013 Gulab Jamun LCA Emissions % 2012-13 0.35% 0.41% 0.70% Material Acquisition and Preprocessing Production 13.13% 7.26% Distribution and Storage Use of Products 78.15% End of Life Treatment Office footprint Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 26 Figure 13: Gulab Jamun: LCA emissions % 2013-2014 Gulab Jamun LCA Emissions % 2013-14 1.80% 0.65% 0.24% Material Acquisition and Preprocessing Production 12.47% 5.58% Distribution and Storage Use of Products 79.26% End of Life Treatment Office footprint 6. Results and Analysis of ‘Khaman Dhokla’ 6.1 Overall scope-wise Emissions Figure 14: Khaman Dhokla: Overall scope-wise emissions 2012-2013 Khaman Dhokla Overall Scopewise Emissions 2012-13 Total Emissions = 1206.1 MTCO2e 1200.0 1092.9 MT CO2e 1000.0 800.0 600.0 400.0 200.0 18.6 94.6 0.0 Scope 1 Scope 2 Scope Scope 3 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 27 Figure 15: Khaman Dhokla: Overall scope-wise emissions 2013-2014 Khaman Dhokla Overall Scopewise Emissions 2013-14 Total Emissions = 1298.3 MT CO2e 1400.0 1191.7 MT CO2e 1200.0 1000.0 800.0 600.0 400.0 23.4 83.2 Scope 1 Scope 2 200.0 0.0 Scope 3 Scope 6.2 Scope 1 Emissions Inventory Figure 16: Khaman Dhokla Scope 1 emissions 2012-2013 Khaman Dhokla Scope 1 Activity Emissions 2012-13 Total Scope 1 Emissions = 18.6 MT CO2e 14.0 11.8 MT CO2e 12.0 10.0 8.0 6.5 6.0 4.0 2.0 0.0 0.3 LPG R22 0.0 Diesel Petrol Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 28 Figure 17: Khaman Dhokla: Scope 1 emissions 2013-2014 Khaman Dhokla Scope 1 Activity Emissions 2013-14 Total Scope 1 Emissions = 23.4 MT CO2e 16.0 14.6 14.0 MT CO2e 12.0 10.0 8.5 8.0 6.0 4.0 2.0 0.0 0.3 LPG R22 0.0 Diesel Petrol 6.3 Scope 2 Emissions Inventory The major share of scope 2 emissions is from electricity and the emissions for the year 2012-13 are and 2013-14 are 94.6 MT CO2e and 84.3 MT CO2e. 6.4 Scope 3 Emissions Inventory Figure 18: Khaman Dhokla: Scope 3 emissions 2012-2013 MT CO2e Khaman Dhokla Scope 3 Activity Emissions 2012-13 Total Scope 3 Emissions= 1092.9 MTCO2e 400.0 350.0 300.0 250.0 200.0 150.0 100.0 50.0 0.0 338.3 290.4 246.5 121.4 47.4 0.0 3.3 1.8 7.8 0.0 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 29 36.1 Figure 19: Khaman Dhokla: Scope 3 emissions 2013-2014 MT CO2 e Khaman Dhokla Scope 3 Activity Emissions 2013-14 Total Scope 3 Emissions = 1191.7 MTCO2e 450.0 400.0 350.0 300.0 250.0 200.0 150.0 100.0 50.0 0.0 395.9 339.9 275.7 89.9 47.4 0.0 4.8 1.8 9.6 0.0 26.6 6.5 LCA Stage-wise GHG Emissions Figure 20: Khaman Dhokla: LCA stage-wise emissions 2012-2013 MT CO2e Khaman Dhokla LCA Stage wise GHG Emissions 2012-13 800 700 600 500 400 300 200 100 0 700 290 161 8 Material Acquisition and Pre-processing Production Distribution Use of Products and Storage 36 5 End of Life Treatment Office footprint Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 30 Figure 21: Khaman Dhokla: LCA stage-wise emissions 2013-2014 MT CO2e Khaman Dhokla LCA Stage wise GHG Emissions 2013-14 754 800 700 600 500 400 300 200 100 0 340 154 10 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products 27 7 End of Life Treatment Office footprint 6.6 Comparison – 2012-13 and 2013-14 6.6.1 Overall LCA Stage-wise Emissions in % Figure 22: Khaman Dhokla: LCA emissions in % 2012-2013 Khaman Dhokla LCA Emissions in % 2012-13 0.42% Material Acquisition and Preprocessing 3.01% Production 24.20% Distribution and Storage 0.65% 58.34% Use of Products 13.39% End of Life Treatment Office footprint Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 31 Figure 23: Khaman Dhokla: LCA emissions in % 2013-2014 Khaman Dhokla LCA Emissions in % 2013-14 2.06% 0.51% Material Acquisition and Preprocessing Production 26.33% 0.74% Distribution and Storage Use of Products 58.43% 11.93% End of Life Treatment Office footprint 7. Results and Analysis of ‘Rice Idli’ 7.1 Overall Scope-wise Emissions Figure 24: Idli: Overall scope-wise emissions 2012-2013 MT CO2e Idli Overall Scopewise Emissions 2012-13 Total Emissions = 1270.6 MT CO2e 1400.0 1200.0 1000.0 800.0 600.0 400.0 200.0 0.0 1167.5 17.4 Scope 1 85.7 Scope 2 Scope 3 Scope Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 32 Figure 25: Idli: Overall scope-wise emissions 2013-2014 Idli Overall Scope wise Emissions 2013-14 Total Emissions= 1245.8 MT CO2e 1400.0 1158.1 MT CO2e 1200.0 1000.0 800.0 600.0 400.0 200.0 19.7 67.9 Scope 1 Scope 2 0.0 Scope 3 Scope 7.2 Scope 1 Emissions Inventory Figure 26: Idli: Scope 1 emissions 2012-2013 Idli Scope 1 Activity Emissions 2012-13 Total Scope 1 Emissions= 17.4 MT CO2e 12.00 10.71 MT CO2e 10.00 8.00 6.00 5.86 4.00 2.00 0.62 0.26 LPG R22 0.00 Diesel Petrol Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 33 Figure 27: Idli: Scope 1 emissions 2013-2014 Idli Scope 1 Activity Emissions 2013-14 Total Scope 1 Emissions= 19.7 MT CO2e 14.0 11.9 12.0 MT CO2e 10.0 8.0 7.0 6.0 4.0 2.0 0.6 0.2 LPG R22 0.0 Diesel Petrol 7.3 Scope 2 Emissions Inventory The scope 2 emissions largely contributed by electricity are 85.7 MT CO2e and 67.9 MT CO2e for the year 2012-13 and 2013-14 respectively. 7.4 Scope 3 Emissions Inventory 2012-13 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 34 Figure 28: Idli: Scope 3 emissions 2012-2013 MT CO2e Idli Scope 3 Activity Emissions 2012-13 Total Scope 3 Emissions=1167.5 MT CO2e 450.0 400.0 350.0 300.0 250.0 200.0 150.0 100.0 50.0 0.0 423.6 263.0 243.2 138.7 43.1 0.0 6.5 1.6 6.4 41.3 0.0 Figure 29: Idli: Scope 3 emissions 2013-2014 MT CO2e Idli Scope 3 Activity Emissions 2013-14 Total Scope 3 Emissions= 1158.1 500.0 450.0 400.0 350.0 300.0 250.0 200.0 150.0 100.0 50.0 0.0 447.0 277.6 248.1 99.9 43.1 0.0 3.9 1.5 7.4 0.0 7.5 LCA Stage wise Emissions Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 35 29.6 Figure 30: Idli: LCA stage-wise emissions 2012-2013 MT CO2e Idli LCA Stage wise GHG Emissions 2012-13 900 800 700 600 500 400 300 200 100 0 800 263 146 41 8 End of Life Treatment Office footprint 6 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products Figure 31: LCA stage-wise emissions 2013-2014 MT CO2e Idli LCA Stage wise GHG Emissions 2013-14 900 800 700 600 500 400 300 200 100 0 789 278 131 7 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products 30 5 End of Life Treatment Office footprint 7.6 Comparisons – 2012-13 and 2013-14 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 36 7.6.1 Overall LCA Stage-wise Emissions in % Figure 32: Idli: LCA emissions in % 2012-2013 Idli LCA Emissions in % 2012-13 3.26% 0.65% Material Acquisition and Preprocessing Production 19.23% Distribution and Storage 0.51% 11.56% 63.23% Use of Products End of Life Treatment Office footprint Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 37 Figure 33: Idli: LCA emissions in % 2013-2014 Idli LCA Emissions in % 2013-14 2.38% 0.44% Material Acquisition and Preprocessing Production 20.01% Distribution and Storage 0.60% Use of Products 10.55% End of Life Treatment 63.65% Office footprint 8. Results and Analysis of ‘Dosai’ 8.1 Overall Scope wise Emissions 2012-13 Figure 34: Dosai: Overall scope-wise emissions 2012-2013 MT CO2e Dosai Overall Scope wise Emissions 2012-13 Overall Emissions=825.05 MT CO2e 900.00 800.00 700.00 600.00 500.00 400.00 300.00 200.00 100.00 0.00 825.05 11.70 Scope 1 57.44 Scope 2 Scope 3 Scope Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 38 Figure 35: Dosai: Overall scope-wise emissions 2012-2013 MT CO2e Dosai Overall Scope wise Emissions 2012-13 Total Emissions= 869.3 MT CO2e 900.0 800.0 700.0 600.0 500.0 400.0 300.0 200.0 100.0 0.0 798.4 57.4 13.4 Scope 1 Scope 2 Scope 3 Scope 8.2 Scope 1 Activity Emissions Inventory Figure 36: Scope 1 emissions 2012-2013 Dosai Scope 1 Activity Emissions 2012-13 Total Scope 1 Emissions= 11.7 MT CO2e 8.0 7.2 7.0 MT CO2e 6.0 5.0 4.0 3.9 3.0 2.0 1.0 0.4 0.2 LPG R22 0.0 Diesel Petrol Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 39 Figure 37: Dosai: Scope 1 emissions 2013-2014 Dosai Scope 1 Activity Emissions 2013-14 Total Scope 1 Emissions= 13.4 MT CO2e 9.0 8.1 8.0 MT CO2e 7.0 6.0 5.0 4.7 4.0 3.0 2.0 1.0 0.4 0.2 LPG R22 0.0 Diesel Petrol 8.3 Scope 2 Emissions Inventory The Scope 2 Emissions for the year 2012-13 and for 2013-14 is 57.44 MT CO2e with electricity being the major contributor to the emissions. 8.4 Scope 3 Emissions Inventory Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 40 Figure 38: Dosai: Scope 3 emissions 2012-2013 Dosai Scope 3 Activity Emissions 2012-13 Total Scope 3 Emissions= 825.1 MT CO2e 300.0 281.7 MT CO2e 250.0 200.0 176.3 164.5 127.0 150.0 100.0 37.7 28.9 50.0 0.0 4.4 1.1 3.5 0.0 0.0 Figure 39: Dosai: Scope 3 emissions 2013-2014 MT CO2e Dosai Scope 3 Activity Emissions 2013-14 Total Scope 3 Emissions= 798.4 MT CO2e 350.0 300.0 250.0 200.0 150.0 100.0 50.0 0.0 302.1 189.1 171.8 76.1 28.9 0.0 2.7 1.0 4.2 0.0 8.5 LCA Stage wise Emissions Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 41 22.6 Figure 40: Dosai: LCA stage-wise emissions 2012-2013 Dosai LCA Stage wise GHG Emissions 2012-13 600 570 MT CO2e 500 400 300 176 200 98 100 38 4 5 0 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products End of Life Treatment Office footprint Figure 41: Dosai: LCA stage-wise emissions 2013-2014 Dosai LCA Stage wise GHG Emissions 2013-14 600 547 MT CO2e 500 400 300 189 200 89 100 4 23 4 End of Life Treatment Office footprint 0 Material Acquisition and Preprocessing Production Distribution and Storage Use of Products Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 42 8.6 Comparisons – 2012-13 and 2013-14 8.6.1 Overall LCA Stage-wise GHG Emissions in % Figure 42: Dosai: LCA emissions in % 2012-2013 Dosai LCA Emissions % 2012-13 4.23% 0.61% Material Acquisition and Preprocessing Production 19.79% Distribution and Storage 0.39% Use of Products 11.01% 63.97% End of Life Treatment Office footprint Figure 43: Dosai: LCA emissions % 2013-2014 Dosai LCA Emissions % 2013-14 2.64% 0.43% Material Acquisition and Preprocessing Production 22.12% Distribution and Storage 0.49% 10.37% Use of Products 63.94% End of Life Treatment Office footprint Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 43 9. Hotspot Analysis This carbon footprint example includes use-phase emissions, as (cradle-to-grave approach) to provide Gits Food to with the “hotspots” of carbon emissions throughout the full life cycle of each of the four products. The figures reflected within the hotspot analysis are calculated based on the average emissions per packet/per kg across two financial years (FY 2012-2013, FY 2013-2014) under examination. Identifying key hotspots Within carbon footprinting, hotspots are the most relevant inputs or phases influencing resource and energy use in the life cycle of a product, as they relate to climate impact. It is useful for identifying key areas which may require more in-depth analysis but cannot be used for comparing products as hotspots are a rough overview of relevant aspects of the product life cycle. Hotspots are identified per life cycle stage, for instance in case of Gits Food products life cycle assessment, milk powder is the most impacting input for the raw material life cycle stage, while for the transport life cycle stage, marine transport has a larger footprint than road transport. 9.1 Gulab Jamun The results of the carbon hotspot analysis for Gulab Jamun are presented below. The most significant life-cycle areas have been illustrated to provide a clear picture of the areas contributing the most to emission of greenhouse gases (GHGs) as a result of sourcing, manufacturing, using and disposing of products. The results are presented in the form showing the kg of CO2e emissions produced per kg of Gulab Jamun with respective ratios, given the total CO2e per kg of the product is 2.431 kg (average across 2 years). Table 3: Gulab Jamun: Hotspot analysis summary kg CO2e per kg Material acquisition and pre-processing Wheat Flour Skim Milk Powder Hydrogenated Vegetable Oil Plastic Carton 1.490 0.178 0.816 0.089 0.015 0.160 61% 7% 34% 4% 1% 7% Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 44 Tier 1-Road Travel Tier 1-Marine Travel Tier 1-Storage in Warehouse (Electricity) Production Diesel Petrol R22 Electricity Municipal and Well Water Fugitive emissions - Diesel Fugitive emissions - Petrol Fugitive emission - Electricity Electricity T & D Loss Waste Distribution & Storage Road Travel Storage in Retail Stores (Electricity) Use of sold products End of Life Treatment Office footprint Domestic Air Travel International Air Travel Road Travel Domestic Overnight Stays International Overnight Stays Employee commute Bus Travel Employee commute Car Travel Employee commute motorbike Travel 0.154 0.066 6% 3% 0.012 0.279 0.013 0.024 0.001 0.159 0.000 0.004 0.008 0.021 0.050 0.000 0.030 0.029 0.001 0.565 0.052 0.015 0.002 0.005 0.001 0.001 0.002 0.002 0.000 0.001 2.431 <1% 11% 1% 1% <1% 7% <1% <1% <1% 1% 2% <1% 1% 1% <1% 23% 2% 1% <1% <1% <1% <1% <1% <1% <1% <1% What is clear is that Raw Material component (Scope 3) contributes the most towards carbon emissions at a total of 52%. This is due to several elements: 1) skim milk powder contributes a total of 35% or more than a third towards the total emissions for 1 kg of Gulab Jamun; 2) wheat flour and carton each contribute 7% of the total emissions per kg of product. The reason behind skim milk powder is due to the sourcing and processing of dairy products- a food category naturally carbonintensive, unless the use of pesticides is excluded (resulting in a more organic nature of products) and more sustainable practices are implemented to reduce the process emissions. Carton used in packaging contributes highly to the overall footprint due to the change in land-use following reduction in tree mass, required for virgin carton production. Hence, usage of recycled cartons can help reduce the overall emissions significantly (refer to low-carbon scenario modelling section). Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 45 Second, largest component is use of final product by consumers (Scope 3)- this refers to cooking of the Gulab Jamun using LPG stoves (most common way of cooking in Indian households). Although here Gits does not have direct control over the emissions, recommendations, geared towards consumers, in order to aid Gits Food reduce the carbon footprint associated with this life-cycle stage of the product are given in the section “Conclusion and Recommendations”. Although the products undergo a full production cycle, emissions from the usage of water and waste production is minimal due to recycling that is implemented at the facilities (mostly use of powder which is reused, as well as packaging taken by scrap vendors). The company maintains own water well (thus with zero emissions) while municipal water does not contribute significantly to carbon emissions. Still, recommendations have been made to ensure maximum water efficiency is instilled at the company (e.g. through rainwater harvesting and grey water reuse). Upstream distribution, which includes road trucks distribution, marine travel and storage in warehouses, contributes further 10% towards product emissions with the largest component being road trucks, used to deliver both raw materials to the company production facilities, as well as deliver final products to the ports for shipping. The road trucks emissions are higher both in absolute and percentage terms for Gulab Jamun, in comparison with other products due to the higher proportion of Gulab Jamun products being shipped using truck transportation to Nepal. Electricity (Scope 2) contributes 7% of the total emissions per kg of product, due to the connection to the main national grid, where electricity is sourced primarily from coal (highly emission intensive fossil fuel), therefore switching to renewable energy sources will both reduce emissions from electricity and emissions from electricity transmission& distribution losses (2% of the total product emissions). Finally, with the business travel and employee commuting resulting emissions (Scope 1 and Scope 3) being minimal at product level, the company should still encourage use of public transport as well as more sustainable ways of travel, such as promoting the use of bicycles and trains, as this contributes significantly at the company and industry level. 9.2 Khaman Dhokla Table 4: Khaman Dhokla: Hotspot analysis summary kg CO2e per kg Material acquisition and pre-processing Chick pea flour Fine Semolina Sugar Salt Sodium bicarbonate 1.517 0.523 0.172 0.127 0.005 0.032 62% 21% 7% 5% 0% 1% Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 46 Salt Plastic Carton Tier 1-Road Travel Tier 1-Marine Travel Tier 1-Storage in Warehouse (Electricity) Production Diesel Petrol R22 Electricity Municipal and Well Water Fugitive emissions - Diesel Fugitive emissions - Petrol Fugitive emission - Electricity Electricity T & D Loss Waste Distribution & Storage Road Travel Storage in Retail Stores (Electricity) Use of sold products End of Life Treatment Office footprint Domestic Air Travel International Air Travel Road Travel Domestic Overnight Stays International Overnight Stays Employee commute Bus Travel Employee commute Car Travel Employee commute motorbike Travel 0.005 0.023 0.167 0.068 0.389 <1% 1% 7% 3% 16% 0.013 0.281 0.013 0.023 0.000 0.159 0.000 0.004 0.009 0.021 0.052 0.000 0.016 0.014 0.002 0.565 0.056 0.012 0.002 0.002 0.002 0.002 0.002 0.002 0.000 0.000 2.446 1% 11% 1% 1% <1% 7% <1% <1% <1% 1% 2% 1% 1% <1% 23% 2% <1% <1% <1% <1% <1% <1% <1% <1% <1% The results are largely similar to those of Gulab Jamun analysis above, hence for detailed analysis refer to that section. Raw materials still make up the largest emission categories, with chickpea flour and semolina contributing the most. Regarding the upstream distribution and logistics, marine travel contributes 16% of emissions of the product, which is due to higher export sales of Khaman Dhokla abroad, with the percentage of Tier 1 supplier and distributor road truck logistics contributing a lower share of emissions at 3%. To compare with Gulab Jamun, which is primarily sold within India, marine travel component is higher due to distribution and sales of the Khaman Dhokla to customers abroad. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 47 With the other categories once more contributing minimal share towards the product emissions, still recommendations should be reviewed to achieve overall lower company-level emissions. 9.3 Idli Table 5: Idli: Hotspot analysis summary kg CO2e per kg Material acquisition and pre-processing Salt Rice Urad Dal Powder Plastic Carton Tier 1-Road Travel Tier 1-Marine Travel Tier 1-Storage in Warehouse (Electricity) Production Diesel Petrol R22 Electricity Municipal and Well Water Fugitive emissions - Diesel Fugitive emissions - Petrol Fugitive emission - Electricity Electricity T & D Loss Waste Distribution & Storage Road Travel Storage in Retail Stores (Electricity) Use of sold products End of Life Treatment Office footprint Domestic Air Travel International Air Travel Road Travel Domestic Overnight Stays International Overnight Stays Employee commute Bus Travel Employee commute Car Travel Employee commute motorbike Travel 1.636 0.006 0.606 0.261 0.038 0.211 0.081 0.420 0.013 0.289 0.013 0.023 0.000 0.161 0.000 0.004 0.008 0.023 0.054 0.000 0.014 0.013 0.000 0.565 0.074 0.014 0.002 0.006 0.002 0.002 0.002 0.002 0.000 0.000 2.565 63% <1% 23% 10% 1% 8% 3% 16% <1% 11% <1% 1% <1% 6% <1% <1% <1% 1% 2% <1% 1% <1% <1% 22% 3% 1% <1% <1% <1% <1% <1% <1% <1% <1% Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 48 Once more, similar situation to the other 2 products, therefore reference should be made to analysis above (Gulab Jamun hotspot analysis). Raw material procurement contributes around one half of all emissions of 1 kg of Idli final product, with rice powder being the most GHG-intensive factor at 23% of the total GHG emissions for Idli. Use of sold products by customers and shipping by marine transport outside of India, and receipt of raw materials from abroad also remain largest contributors in terms of GHG emissions. 9.4 Dosai Table 6: Dosai: Hotspot analysis summary kg CO2e per kg Material acquisition and pre-processing Salt Rice flour Lentils flour Plastic Carton Tier 1-Road Travel Tier 1-Marine Travel Tier 1-Storage in Warehouse (Electricity) Production Diesel Petrol R22 Electricity Municipal and Well Water Fugitive emissions - Diesel Fugitive emissions - Petrol Fugitive emission - Electricity Electricity T & D Loss Distribution & Storage Road Travel Storage in Retail Stores (Electricity) Use of sold products End of Life Treatment Office footprint Domestic Air Travel International Air Travel Road Travel 1.703 0.006 0.633 0.232 0.040 0.272 0.083 0.423 0.012 0.288 0.012 0.025 0.000 0.176 0.000 0.003 0.009 0.022 0.053 0.012 0.012 0.000 0.565 0.093 0.015 0.003 0.006 0.000 64% <1% 24% 9% 2% 10% 3% 16% <1% 11% <1% 1% <1% 7% <1% <1% <1% 1% 2% <1% <1% <1% 21% 3% 1% <1% <1% <1% Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 49 Domestic Overnight Stays International Overnight Stays Employee commute Bus Travel Employee commute Car Travel Employee commute motorbike Travel 0.000 0.003 0.003 0.000 0.000 2.677 <1% <1% <1% <1% <1% Due to the similar GHG emissions structure of the Dosai product to the other 3 products, please refer to the commentary sections of the above 3 products for detailed analysis. Figure 44: Summary of GHG emissions per kg of product Total GHG emissions per product mass (kgCO2e/kg) 2.68 Gulab Jamun Khaman Dhokla Idli 2.57 2.43 2.45 Dosai 9.5 Product by product hotspot analysis of major life cycle stages Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 50 Figure 45: Gulab Jamun: Hotspot analysis % contribution of life cycle emissions to 1 kg of product Hotspot analysis of Gulab Jamun (% contribution of life cycle GHG emissions to 1 kg of product) 61% 23% 11% 1% Material Production acquisition and pre-processing Distribution & Storage Use of sold products 2% 1% End of Life Treatment Office footprint Figure 46: Khaman Dhokla: Hotspot analysis % contribution of life cycle emissions to 1 kg of product Hotspot analysis of Khaman Dhokla (% contribution of life cycle GHG emissions to 1 kg of product) 62% 23% 11% 1% Material Production acquisition and pre-processing Distribution & Storage Use of sold products 2% 0% End of Life Treatment Office footprint Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 51 Figure 47: Idli : Hotspot analysis % contribution of life cycle emissions to 1 kg of product Hotspot analysis of Idli (% contribution of life cycle GHG emissions to 1 kg of product 63% 22% 11% 1% Material Production acquisition and pre-processing Distribution & Storage Use of sold products 3% 1% End of Life Treatment Office footprint Figure 48: Dosai: Hotspot analysis % contribution of life cycle emissions to 1 kg of product Hotspot analysis of Dosai (% contribution of life cycle GHG emissions to 1 kg of product) 64% 21% 11% 3% 0% Material Production acquisition and pre-processing Distribution & Storage Use of sold products End of Life Treatment 1% Office footprint Note: the percentages may not add up exactly to 100% in their totality according to graphs due to rounding down of figures during calculations. Hotspots can highlight areas for carbon reduction improvements and help concentrate reduction efforts in those areas which are likely to see the greatest benefits. For recommendations focusing on highlighted and other areas refer to the section “Conclusions and Recommendations”. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 52 10. Conclusion Although the purpose of this report is to focus on the carbon emissions of the four products, there are different aspects of sustainability that need to be considered alongside of the climate inducing emissions, such as waste production and consumption of water during, before and after the manufacturing process. These different aspects are shown in the figure below alongside the product life cycle stages. Thus the recommendations in the Appendix are also geared towards reduction of waste, better packaging alternatives and reduction of water as part of the overall sustainability programme. Figure 49: Sustainability Matrix (Source: IGD.com/sustainability) Total emissions by product, year and by life cycle stage can be gleaned from the table below. The table provides an overview, highlighting the most significant sources of emissions, as well as showing the emissions per packet or per kg of product, based on the production data. These emission indicators (kg of CO2e per packet or per kg of product) are split between two different types of carbon assessment carried out in this study: Hotspot analysis- taking into account all life cycle stages of a product; Cradle to gate assessment- including production and distribution only, excluding the carbon emissions arising from the usage of the product. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 53 Table 7: Total emissions by product, year and life cycle stage 2013 Life cycle stage Material acquisition and preprocessing Production Activities Procurement of food raw materials and packaging Major GHG emission sources 2014 Gulab Jamun (tonnes CO2e) 2013 2014 Khaman Dhokla (tonnes CO2e) 2013 2014 Idli (tonnes CO2e) 2013 2014 Dosai (tonnes CO2e) Wheat flour Skimmed milk powder 450 2062 549 2517 - - - - - - Hydrogenated vegetable oil Chickpea flour Semolina Rice Urad dal powder Rice flour Lentils flour Sugar Carton Plastic 224 118 12 273 781 71 269 88 65 102 20 315 103 76 84 6 282 122 110 29 297 129 92 8 198 73 110 17 212 78 66 10 Upstream transport & distribution (from suppliers and to retailers) Tier 1 suppliers delivery by trucks 377 488 36 39 37 40 26 28 Tier 1 delivery by sea freight 174 198 204 230 200 202 134 139 Use of fossil fuels, water and other resources in production Company owned petrol cars and marketing team petrol motorbikes 58 75 12 15 11 12 7 8 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 54 Company owned diesel cars and diesel power generator Purchased electricity 32 465 44 426 6 95 9 83 6 86 7 68 4 57 5 57 Supply chain Electricity transmission & distribution losses 141 141 29 29 26 26 17 17 Downstream logistics Truck transportation to warehouses 73 88 7 9 6 7 3 4 Use of products Consumer use Cooking with LPG cookers 1427 1741 290 340 263 278 176 189 End of life Consumer disposal of waste Packaging waste to landfill 38 252 36 27 41 30 38 22 Management and other business travel by air (international) 19 11 - 2 4 2 2 1 Subtotal 7 5677 5 7660 2 1261 1 1368 1 1224 1 1199 1 863 1 837 Total emissions 5827 7814 1311 1421 1254 1228 885 848 Distribution & Storage Office footprint Business travel Management and other business hotel stays (international) Hotspot analysis- Life cycle carbon footprint kg CO2e per kg of product kg CO2e per packet 2.31 0.55 2.53 0.64 2.55 0.63 2.36 0.61 2.69 0.71 2.5 0.67 2.14 0.54 1.89 0.49 Cradle to gate- Life cycle carbon footprint kg CO2e per kg of product kg CO2e per packet 1.7 0.40 1.86 0.47 1.9 0.47 1.74 0.45 2.03 0.54 1.86 0.50 2.14 0.54 1.89 0.49 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 55 11. Recommendations to reduce the carbon emissions Gits has different levels of influence over the various product life cycle stages and the purpose of this section is to pinpoint the most obvious and perhaps easiest to implement strategies and processes to reduce the carbon footprint in the long run. For instance, within raw materials, a significant component of Gulab Jamun is skimmed milk powder. A slight re-formulation of the product which would not affect function, while reducing the amount of the raw material required, can allow for an overall reduction in GHG emissions associated with raw materials. The same principle can be applied to chick pea flour for Khaman Dhokla, rice for Idli and rice flour for Dosai. 11.1 Agriculture and raw materials input 11.1.1 Raw materials: food and agricultural practices While specific recommendations can be applied to each ingredient constituting a high proportion of GHG emissions for the four products, a more general recommendation can be made at the overall company level with regards to the partnership with the suppliers. This step can become important in ensuring sustainability in the supply chain of Gits Food and ultimately lead to carbon reduction and reductions in cost of operations. For example, milk powder makes up a large proportion of one of the product’s carbon footprint, while three quarters of the greenhouse gas emissions associated with milk are linked to the dairy farm, largely due to emissions of methane from dairy cattle. With a clear commitment from Gits to reduce carbon in its supply chain, it is possible to collaborate with the dairy farms directly, developing programmes to help dairy farmers to reduce their carbon emissions. Farmers can be provided with a set of best practice guidelines4 with indicative carbon and cost savings, aimed at helping them reduce GHG emissions and save money (based on practices employed on the best performing farms). Example of such practices include sustainable practices in milk production: 4 5 - Removing soya from the diet of low-yielding cows, saving the average farm 89 tonnes of carbon equivalent and over INR 2.4 lakh per year5 with the minimal impact on the cow’s milk yield. - In addition, workshops can be set up for farmers to discuss challenges and cBalance can aid in providing a specific set of such guidelines UK-based estimates Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 56 opportunities that arise from each farmer’s specific situation. Further recommendations: - Promote livestock source organic fertilizer, procuring as much of organic stock as possible Promote methane capture from livestock manure Farmers to reuse straw for mulching or other purposes to reduce need for burning - Promote use of on-farm anaerobic digestion - Promote use of bio-fuels in farm vehicles 11.1.2 Raw materials: packaging With regards to the use of packaging, increasing the use of recycled materials could substantially reduce the carbon footprint of plastic and carton packaging, research suggests. A new study of the life-cycle of plastic trays has shown that increasing the proportion of recycled material could lead to a significant reduction of greenhouse gas emissions. While plastic does not form the most significant component of packaging from the emissions point of view, the focus is to ensure increased usage of recycled carton (as opposed to using virgin material), but also gradually incorporating recycled plastic packaging (which would satisfy the hygiene criteria, as required for food production). Moreover, in order to reduce the overall usage of packaging an innovative design could be considered which reduces the amount of carton required per product without affecting the net weight of product (e.g. thinner and more lightweight packet). Such intervention would ultimately not only affect the emissions resulting from packaging, but also the total emissions throughout the supply chain and distribution, due to the reduced carried weight. 11.2 Energy: renewables, energy efficiency, alternative energy 11.2.1 Renewable Energy Technologies (supply side alternatives) Solar Photovoltaic Systems Solar Photovoltaic (PV) can be used as source of renewable energy to reduce dependence on thermal-power dominated grid electricity and thereby reduce the Gits’ GHG emissions. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 57 cBalance’s recommendation is to establish energy benchmarking or ecolabelling of Solar PV system manufacturers to differentiate best-practice leaders (cBalance can also perform this exercise for Gits if required). Current global average energy payback or carbon payback period for Solar PVs is seen to be approximately 2.5 years of its lifespan but local producers are anticipated to have higher embodied GHG emissions and hence longer energy payback periods. Rapid adoption of monocrystalline Solar PV and its promising variants – thin-film and BiPV should only be pursued following transparent disclosure of manufacturing practices and rejection of manufacturers that fail to meet industry best practice norms. The alternative (as considered in the low carbon scenario modelling section) is to switch the supply of grid energy from coal to renewable without the need for heavy investment in Solar Photovoltaic panels. Transmission & Distribution losses, however, would still be applicable in this case (thus the reduction in GHG emissions would be less than in the case with the PV panels). 11.3 Mobility: efficiency, alternate modes of transport 11.3.1 Fuel additives for diesel and petrol vehicles Use of bio-derived emissions-tested or ecolabelled fuel-additives is recommended to be used for all petrol and diesel vehicles owned/leased by the company with the aim of reducing the CO2e emissions with subsequent augmentation in fuel efficiency at 15%. 11.3.2 Use of vehicles with alternate fuel Direct energy conservation potential arises from switching to alternate fuel in vehicles that the company both owns and leases. For example, petrol and diesel run cars and vans can be switched to CNG. This can be also applied to the road trucks used in distribution and delivery of goods and will require stakeholder engagement with suppliers and distribution partners to promote the sustainable practices. Given the long-distance nature of the logistics, the GHG potential for saving is considerable. 11.3.3 Switching to sustainable marine transport companies Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 58 With marine transport impacting heavily Scope 3 emissions of Gits due to export operations, it is important to examine which companies are available at a similar cost but which have implemented sustainable policies to reduce their GHG emissions. With international shipping carrying more than 90% of global trade, maritime industries are coming under increasing pressure to make their operations more ecofriendly. Supplier charter can be demanded to make sure the supplier does their outmost to minimise their carbon footprint, which will ultimately reduce the indirect emissions of Gits. 11.3.4 Modification for auto-engine to increase mileage Modified auto engine assembly consists of additional air pre heaters, air intake line to the engine, and engine valve contrary to the conventional two-stroke engine which does not have valve. Part of the exhaust gas is utilized to heat the incoming air and some part is utilized to heat the mixture (air + fuel) before entry to the engine for complete combustion. Through evaluation of the heat recovery system the reported mileage increased by around 33% through the use of this technology. With the engine consuming 33% less fuel for every km, emissions reduction is calculated to be about 10 g CO2e per km driven, which have a significant impact for the sales force travelling by car. Moreover, this could be also recommended to the suppliers using truck deliveries. This recommendation has been taken into account in the “Low carbon scenario modelling” section to see how much can be saved in terms of emissions with specific reference to this study. 11.3.5 Consideration of alternative shipping routes Different shipping routes which can reduce the distance required to be travelled by road or by sea would significantly reduce the transport footprint (as depicted in the hotspot analysis section- “Upstream logistics and distribution” life cycle stage, ranging from 10% to 20%). 11.3.6 Promoting the use of bicycles Although the number of employees commuting by motorbike or by car is low (40), for those employees living in the close proximity to the office, the use of bicycles should be encouraged. Moreover, the switch from bus use (210 staff) to daily biking can result yet in further emission cuts, with corresponding health benefits, which can contribute towards fewer sick days and subsequent reduced productivity losses at the company level. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 59 If an assumed 15% of staff commuting to work by bus or motorbike switch to using bicycles, with half of the daily commuters by car switching to biking (out of 3 people), then an annual saving of 3.6 metric tonnes of CO2e will be mitigated, which translates into a substantial 36 tonnes over a course of 10 years. There are many different ways to implement an incentive system, ranging from high upfront investment schemes, where the company purchases a minimum number of bicycles, making them available on a monthly loan to its employees, to an effective campaign where employees are encourage to buy or share a bicycle (e.g. with a neighbour/friend), resulting in a small monthly bonus/benefit made available to the employee. An effective tracking system would then be required and consideration for tax-breaks (if available). 11.4 Consumer awareness and associated reduction of carbon emissions potential For the end user behaviour change is a key way to reduce GHG emissions arising from the product use life cycle stage, although overall use of LPG is already one of the most efficient ways of cooking in terms of resulting GHG emissions. For example, the following initiatives do not require significant cash outflow to implement (with some element of business process transformation necessary) and can ultimately have a significant impact on the Scope 3 emissions (the highest in the analysis above). Gits should provide advice on packaging and through the company website, increasing consumer intelligence by communicating on: better use of products to reduce unnecessary energy usage, better advice on recycling and disposal of the constituent materials (for instance by composting, using companies such as Daily Dump to supply the necessary materials) o this can be done through insertion of a one pager (printed on FSC certified paper) which will also contain information on the initiatives undertaken by Gits in terms of measuring its ecological footprint. The 1 pager or even the packet itself can indicate the grams of CO2e per product. most energy efficient methods of food preparation, for example putting a lid on pot when boiling water, cooking on low flame, only boiling the appropriate amount of water and microwaving rather than oven cooking small quantities of reheatable meals etc. incentivising consumers to purchase more energy efficient products Moreover, customer feedback will need to be captured, with regards to their views on increased sustainability levels at Gits. Such initiatives may result in associated costs being passed on to the consumers, therefore it is imperative that Gits is aware Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 60 of consumer reaction. This can be captured via an interactive app (to automate the feedback process), which cBalance can help build and implement. In terms of fuel efficiency gains when already cooking with LPG, still significant reductions are possible, translating into lower GHG emissions. For example, experiments conducted have revealed a saving of 25% fuel when the flame was reduced after boiling had started. Furthermore, using the small burner of the stove consumes 6% to 10% less gas than the big burner. The use of higher efficiency ‘ISI’ marked LPG stove (the thermal efficiency level of which is 68%+) saves up to 15% of gas. Other good practices such as using only clean cooking vessels, using a clean burner, putting the lid on to avoid heat losses, using shallow and wide vessels for cooking- all can contribute further 6%-10% of fuel saving. To further maximise efficiency of the cooking process by the final consumers, usage of solar cookstoves can be recommended, although a suitable low-cost alternative is required for consumers to replace their LPG cookstoves. 11.5 Implementation of Supplier Scorecard in operational processes and establishing of partnership with Suppliers Scorecard process of assessing and selecting suitable suppliers which can help contribute towards reducing Gits’ Scope 3 emissions is recommended to be implemented for review of the existing and selection of any new suppliers. Vendor scorecards strengthen supply chain relationships and help focus your suppliers on what matters most to you. Scorecards set goals for your vendors to reach for so they can become your vendor of choice. You can clearly see where each vendor ranks against each other, which helps you decide which supplier to work with on complex projects. When it comes to suppliers, they can represent critical partners in improving the environmental sustainability of Gits’ end-to-end supply chain. The scorecard with its Key Performance Indicators (KPIs) helps measure and track supplier performance on dimensions important to Gits- in this case carbon footprint and overall sustainability management. Key Process Indicators can be used in measuring level of suppliers’ eco and sustainable credentials, which can contribute towards Gits’ ecological footprint, and these indicators need to be selected carefully, so as to present a coherent and complete picture without raising the complexity levels. Such supplier scorecards can be used within the organisation not only for selecting eco-suppliers, they can also be helpful in maximising supply chain efficiency with the focus on areas such as Quality, Product Development, Payment terms, Product Pricing, Weighted Average Lead Time. For further advice on constructing a suitable Supplier Scorecard kindly reach out to cBalance Pvt Ltd. Example of the Supplier Scorecard form, modelled on that of Procter & Gamble, is Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 61 given below: Table 8: Example of a Supplier Scorecard Core Measure 2015 (Current Year) Scope Jan - Dec Data 2014 (Past Year) Scope Jan - Dec Data (Electric) Energy Usage (Fuel) Energy Usage (Input / Withdrawal) Water Usage (Output / Discharge) Water Usage Hazardous Waste Disposal Non-Hazardous Waste Disposal Kyoto Greenhouse Gas Emissions Direct (Scope 1) Kyoto Greenhouse Gas Emissions Indirect (Scope 2) Fines & Sanctions Environmental Mgt. System Optional Measure Renewable Energy Kyoto Greenhouse Gas Emissions Indirect (Scope 3) Potential Waste Material Recycled, Reused, Recovered Transportation Fuel Efficiency (Transportation Suppliers Only) Furthermore, in addition to the above scorecard approach, suppliers of Gits can be requested to perform energy audits with appropriate follow ups to ensure the most optimal energy consumption, reduction of energy and carbon emissions where possible, as well as water and waste saving opportunities are taken advantage of. Such collaborative efforts ensure that the positive impact that organisations and businesses can have on the environment will be maximised further! 12. Low Carbon Scenario Modelling Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 62 This section depicts possible savings in terms of greenhouse gases emitted throughout various lifecycle stages of the four products based on the total average emissions across FY 2012-2013 and FY 2013-2014. Assumptions have been noted down and are purely indicative, were the company to undertake the interventions and initiatives as mentioned in the recommendations section. For further details on each intervention, please refer to the section “Recommendations” of the report. Emissions offsetting The combined GHG emissions to be neutralized from four products are approximately 10,294 tonnes CO2e annually. The option is given below to offset the full emissions of the four products through high density afforestation. Table 9: Low carbon alternative interventions Intervention GHG Scope Carbon Savings Assumptions Fuel efficient road -transport vehicles through modification of auto engine, leading to 33% increase in mileage 1 (MT CO2e average per year) 16 Use of bio-derived emissionstested or ecolabelled fueladditives for all petrol and diesel vehicles owned/leased by the company. 1 29 Electricity and power usage Switch to renewable energy (for example through purchasing of solar power and wind) 2 898 Greening of the supply chain Milk farms/milk powder suppliers carry out energy audits and implement energy saving initiatives Rice and rice powder suppliers integrate energy efficient practices 3 229 3 59 100% switch to organic wheat 3 26 Use of recycled/corrugated and composted cartons for packaging of products 3 718 Gits is using virgin carton paper, received from its suppliers Efficient cooking practices communicated on the product packaging: reducing flame, small Burner and high 3 118 Assume a conservative consumer uptake (perhaps initially) at 20%. Assume only some practices are Transport Use of Recycled materials in production Behavioural Change – Consumer Only company owned cars are taken into account, thus there is greater scope to reduce supply chain emissions by collaborating with the suppliers Includes company owned cars as well as the motorbikes used by the sales team 100% switch to renewable energy supply of power (where emissions from T&D losses and fugitive emissions are still present) Assume a conservative rate of possible reduction of 10% (due to limitations of implementation) Assume a conservative rate of possible reduction of 15% (due to limitations of implementation) Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 63 Level efficiency LPG Burners Increased consumer 3 packaging recycling ratereminders communicated through packaging Total annual carbon emission savings possible with the above interventions Saving as a % of total average annual product lifecycle emissions for Gulab Jamun, Khaman Dhokla, Idli and Dosai 27 followed thus only reducing LPG consumption by 25% (As opposed to 54% potential) Initial recycling rate assumed to be 10%. Through consumer awareness raising this rate increases further by 10% MT 2,120 21% High Growth Rate Forrest Plantationmitigation option Maximum mitigation scope 10,294 Metric tonnes per year Sequestration Rate with Miyawaki Method6 7,500 3,750 Metric tonnes CO2e/lifetime/hectare 36% 7,500 72% Avoided emissions with 0.5 hectare afforestation a year Avoided emissions with 1 hectare afforestation a year The above analysis shows that with only a few interventions it is possible to achieve a significant reduction in both directly controllable (Scope 1) and indirect emissions (Scope 2 and Scope 3) of Gits. Taking into account that some interventions require upfront investment, further analysis (Marginal Abatement Cost Curve analysis) needs to be carried out in order to establish the most financially viable ways of reducing product life cycle greenhouse gas emissions. However, initial review above does show that relatively inexpensive ways can still lead to substantial emission reductions (such as switching to recycled/composted carton for packaging or promotion of efficient cooking and disposal practices by consumers). 6 The Dr. Miyawaki Method is a rapid forest growth method that works according to the principle of ‘Potential Natural Vegetation’ and involves planting of native specifies in high density grids of 300 trees per 100 sq.m. It is estimated that this method could sequester approximately 7,500 tonnes / hectare during an assumed lifespan of 25 years. Estimation is based on 10 kg CO2e/year sequestration capacity per tree and 25 year lifespan, leading to 0.25 tonnes CO2e sequestration during the lifetime of a typical mid-growth stage tree Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 64 Figure 50: Emissions reductions through use of recycled carton Figure 51: Emissions reductions through use of renewable energy Total annual emissions from renewable electricity (grid) (MT CO2e) 1,500 1,000 1,339 500 - 440 Grid electricity (current) Grid electricity (renewable) Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 65 Figure 52: Emissions reduction through more efficient cooking and packaging disposal 13. Appendix 13.1 Annexure A- Assumptions, Limitations and Exclusions 13.2 Annexure B- Low carbon solutions & recommendations 13.2.1 Energy: renewables, energy efficiency, alternative energy Emissions resulting from energy activities represent a large part of the company’s operations, therefore a wide range of recommendations is provided to Gits, implementation of can result in significant reductions in annual energy and electricity expenditure. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 66 13.2.2 Heating, Ventilation and Air-conditioning (HVAC) Systems related Economizers An economizer is a collection of dampers, sensors, actuators and logic devices that together decide how much outside air to bring into a building. When the outdoor temperature and humidity are mild, economizers save energy by cooling buildings with outside air instead of by using refrigeration equipment to cool recirculated air. A properly operating economizer can cut energy costs by as much as 10% of a building’s total energy consumption, depending mostly on local climate and internal cooling loads. Scale Control in Water Circuit In a water-cooled air-conditioning system, heat is rejected from the refrigerant to the cooling water in the condenser. The impurities in the cooling water circuit get accumulated, and thus the scales and deposits are built up in the condenser tubes, creating scaling problems on the condenser heat transfer surfaces. This reduces the heat transfer efficiency of the condenser and thus increases chiller energy consumption. The use of soft water for condensers and chilled water system will reduce scale formation. Solar Air Conditioning The most common technique consists in using solar collectors to provide the heat that is directed toward an absorption chiller. This machine dissociates, by boiling point, a solution of water and bromide of lithium. After cooling, the recombination of the two components produces the cold air which is distributed then into the zones like classic air-conditioning. The sun can provide a substantial part of the energy needed for air-conditioning. It can be used, either as stand-alone systems or with conventional air conditioning, to improve the indoor air –quality of all types of buildings. The main goal is to utilize “zero emission” technologies to reduce energy consumption and CO2 emissions. Thermal-Storage ACs Thermo-storage ACs, relative to a conventional compressor based systems, can reduce peak electrical load imposed during the afternoon peak cooling load periods on the local electric grid. This technology essentially relies upon standard chillers operating at off-peak hours to produce ice around which water is circulated through heat-exchanger systems during peak hours to produce chilled water that is circulated though the buildings HVAC systems. Thermal storage systems can be retrofitted into existing water-based central air conditioning systems and is a very useful advantage since it reduces barriers for rapid adoption on a wide scale. The technology is mature enough and has seen widespread application within Maharashtra (Thane District) and is ideally suited for applications such as office buildings. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 67 Evaporative Air Coolers An evaporative cooler produces effective cooling by combining a natural process water evaporation - with a simple, reliable air-moving system. Fresh outside air is pulled through moist pads where it is cooled by evaporation and circulated through a house or building by a large blower. As this happens, the temperature of the outside air can be lowered as much as 30 degrees. This technology can provide significant savings relative to conventional electric compressor-based AC systems in areas with low humidity. Furthermore, this system will drastically improve air quality for and occupational health of kitchen and office staff, since these systems do not recirculate air unlike Air Conditioning systems. Incidences of building-sickness with these systems will be largely eliminated and will improve overall workforce productivity. Desiccant Heat Recovery Systems Properties of desiccants materials to readily attract water and thus dehumidify air can be used in HVAC applications to reduce cooling loads, improve chiller efficiency and widen the applicability of evaporative cooling, while providing improved indoor air quality and eliminating the use of CFC refrigerants. In combination with evaporative cooling, desiccant cooling can eliminate refrigerative Air conditioning in many climates. Variable Refrigerant Flow (VRF) and Variable Air Volume (VAV) AC Systems In VAV systems, chilled air is distributed to spaces from an air handling unit, and the temperature of individual spaces is controlled by throttling the quantity of air into each space. The throttling is accomplished by terminal units that are controlled by the space thermostats. VAV systems were originally introduced as a more efficient alternative to constantvolume reheats systems. The VAV concept offers two major efficiency improvements: (1) it reduces or eliminates reheat and (2) it minimizes fan power. VRF AC systems are ideal for use in spaces which are expected to witness wide variations in cooling needs through the day or in various physical zones of a premises; for instance in offices. These systems are generally believed to yield approximately 40% higher Coefficient of Performance (COP) compared to conventional systems. The approximate Energy Efficiency Ratio (EER) for VRF systems are in the vicinity of 4.3 relative to the EER’s of the most efficient split-unit conventional compressor based systems of approximately 3.0 to 3.3; an improvement of approximately 37%. Displacement Ventilation Systems Incoming air is delivered to interior rooms by way of floor-level vents. This incoming air displaces upper air, which is exhausted through ceiling-level vents. Because Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 68 displacement ventilation systems typically use 100% outdoor air, air pollutants generated within the building are removed at source and are not recirculated. In addition, heat generated by ceiling level lights is removed, and thus heat is not included when estimating building cooling loads. Low Pressure Duct Work Design Duct size should be increased to reduce duct pressure drop and fan speed. Resistance in the duct system can be reduced by improving the aerodynamics of the flow paths and avoiding sharp turns in duct routing. Increasing the size of ducting where possible allows reductions in air velocity, which in turn permits reductions in fan speed and yields substantial energy savings. Small increase in duct diameter can greatly lower pressure, resulting in fan energy savings, because the pressure drop in ducts is proportional to the inverse of duct diameter to the fifth power. Building Energy Management Systems Energy Management Systems for smart control of HVAC and Lighting is an industrywide best practice for commercial buildings in India. These control systems empower facility managers and shift engineers to dramatically reduce excess energy consumption especially with respect to unwanted lighting and excessive cooling in building zones which not only escalates energy consumption but also undermines thermal comfort of building occupants. Motion-based HVAC and Lighting Controls Energy consumption from building interiors and exteriors that do not require continual lighting and cooling due to infrequent occupancy (eg. stairwell and compound lighting in buildings and fan/light operation in toilets and elevators in commercial and residential premises) can be significantly diminished by use of Passive Infrared Sensors- PIR Sensors to controls HVAC and lighting fixtures. Incorporating PIR Sensor-control in tubelights, used 12 hours per day (approximate usage in stairwell lighting applications), can mitigate energy consumption by approximately 160 kWh per fixture. Common areas such as stairwells, elevators, lobbies etc. in residential buildings should become synonymous with motion-sensing (PIR) technology which can yield significant cost and energy savings for all stakeholders. 13.2.3 Passive energy related interventions Double and Triple-Glazed Windows Double and Triple-Glazed Windows enhance the insulation properties and reduce the operational energy requirement of the buildings. The advantage of these methods of insulation over other window systems which rely upon solar reflection (such as tinted and coated window films) is that they achieve heat gain reduction without greatly compromising visible light transmission. Solar reflection based systems, while Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 69 achieving comparable heat gain reduction, are compromised by the increased interior lighting load necessitated by their application. Through Double and Triple Glazed Systems the heat gain/loss can be reduced by approximately 50% to 75% relative to Single Pane Glass Systems. Heat Gain Reducing Paint The Heat Gain Reducing Paint technology has the ability to reflect heat causing infrared rays from solar radiation. This intervention was designed to help reduce the internal temperature of the building i.e. reduce heat gain. Certification conducted by the Centre for Energy Studies and Research (CESR, India) indicates that Weather Shield Paints (i.e. solar reflective paints) can reduce the temperatures of walls by up to 5oCand that reflectivity rate for solar radiation through these paints is 0.40 relative to ordinary exterior wall paint which exhibit a reflectivity rate of 0.21, i.e. these paints are approximately twice as effective in curbing building wall temperature rise due to solar radiation. Natural Lighting Natural lighting through dormer windows, skylights, and transparent cement as well as optimal positioning of windows can reduce the lighting load incorporated into building design. This intervention has the twin beneficial impact of reducing manufacturing related LCA impacts of lighting fixtures as well as reduced energy consumption. Some green architecture guidelines specify design lighting loads in the vicinity of 7.5 W/sq.m. For building occupancy of 10 hours/day, the average annual electricity conservation and GHG emissions mitigation per sq. m of naturally lit space relative to conventionally lit space is estimated to be 27 kWh/sq.m and 24 kgCO2e/sq. m. Natural Ventilation Natural ventilation through facilitation of wind draft through open walls and from under floor spaces, channelling through hollow support pillars and stairwells are some of the ways in which natural ventilation can be employed. As in the case with natural lighting, natural ventilation has the twin beneficial impact of reducing manufacturing related LCA impacts of HVAC systems (by either eliminating it in some spaces or reducing the design capacity) as well as reduced energy consumption. The primary savings from natural ventilation systems are the consequence of reduced power consumption for air handling unit fans. Sun shading Sun shading can be made possible either through intrinsic design features such as Dougong Brackets (a design feature wherein the higher roof area to floor base ratio limits the heat gain caused by 45 degree solar radiation, i.e. the maximum diurnal solar influx) or through smart controlled window shades (to block the sun rays during Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 70 periods of high solar intensity). Building Integrated Photo Voltaic In BIPV, modules have been integrated into roofing or other building materials as an alternative to traditional PV modules that are mounted above the roof on racks. Once installed, BIPV components protect the home from weather and also produce electricity for use. BIPV systems can be installed on a small scale to produce limited amount of energy or be large enough to power an entire building and send excess electricity to the utility. Evaporative Reflective Roof In this, roof design is composed of a concrete ceiling over which lies on a bed of rocks in a water pool. Over this bed is an air gap separated from the external environment by an aluminium plate. The upper surface of this plate is painted with a white titanium-based pigment to increase reflection of a radiation to a maximum during the day. At night, the temperature of the aluminium sheet falls below the temperature of the rock bed mixed with water. Water vapour inside the roof condenses and falls by gravity. This heat pipe effect carries heat outwards and cold inwards. Insulating Walls Insulation of walls is important for reducing conduction losses especially where significant difference exists between inside and outside temperature. Many insulation materials require Air Barrier and Weather Relative Barrier to prevent air and moisture movement into and out of the conditioned space as well as for maintaining their installed R-value. Infiltration and Exfiltration Unwanted air movement through windows and envelope surfaces is caused by a pressure difference (air moves from high pressure to a lower pressure). Limiting air infiltration and exfiltration can improve the energy efficiency. Implementing a continuous air barrier or roll-applied continuous air barrier can control the moisture in the buildings. Green Roofs and Green Walls A green roof is a roof of a building that is partially or completely covered with vegetation and a growing medium, planted over a waterproofing membrane. It may also include additional layers such as a root barrier and drainage and irrigation systems. Similarly, a green wall is a wall, either free-standing or part of a building, which is partially or completely covered with vegetation and, in some cases, soil or Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 71 an inorganic growing medium. The vegetation for a green façade is can be attached either to the outside walls or in the case of interior greening, they can be attached to the inner wall. Green roofs and walls can serve several purposes for a building, such as absorbing rainwater, providing insulation, creating a habitat for wildlife, helping to lower indoor air temperature, combatting heat island effects while at the same time sequestering atmospheric carbon dioxide. Its impacts are therefore two-fold: indirect GHG mitigation through energy conservation and direct GHG mitigation through carbon sequestration. Combining green roofs with food production and/or organic waste composting has the potential to effectively address food supply inefficiencies (both, reduced economic cost and GHG emissions from avoided logistics and land-use change effect) as well as municipal solid waste management issues both from reduced system operational cost and reduced GHG emissions from avoided logistics, reduced landfill gas production and avoided NPK or urea based fertilizer production. Furthermore, green roofs can be seen as low embodied carbon alternatives to conventional soundinsulation materials employed in commercial buildings as they reduce noise penetration from outside. It has also been reported that green roofs reduce building penetration of electromagnetic pollution – again, an instance of avoided embodied carbon emissions from production of other conventional materials designed to mitigate these effects on building inhabitants One aspect of green roof technology to be considered is the competing technologies for utilization of roof space. In hotter climates, relative electrical conservation and consequent GHG mitigation benefits for solar thermal, solar PV, skylights etc. on a unit area basis must be considered in a comprehensive analysis to determine the most carbon efficient alternative for rooftop application on a wide scale. Direct Evaporative Water Spraying Technology This technology essentially comprises of spraying water on exterior building walls to reduce the temperature of the interior environment and thereby reducing Air Conditioning load and increasing operational energy efficiency of the built space. While this system does increase water consumption and the associated energy for pumping, these impacts might be mitigated by utilizing the grey water recycled or stored harvested rain water from the building rooftop during the wet months and putting it to use in the dry months. This technology is not expected to yield significant benefit in humid climates or seasons. Also, the paint selection for building exteriors must account for the increased fungal growth potential due to increased surface moisture – and hence must have strong anti-fungal properties. 13.2.4 Lighting related Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 72 LED Lighting Light Emitting Diode (LED) Lighting is known to be 50% more energy efficient (on a lum/W baisis) relative to Compact Fluorescent Lamp (CFL) Bulbs; CFL Bulbs are widely known to be 75% energy efficient relative to Incandescent Bulbs. The overall energy efficiency of LED lighting relative to GLS lamps is therefore approximately 87.5%. Furthermore, the lifespan of LED bulbs is significantly longer (generally 25,000 hours) compared to GLS Lamps (generally 1,500 hours) and CFL Bulbs (generally 8,000 to 10,000 hours). While this lighting technology is financially unviable for residential use (based on 2011 equipment and electricity prices), they offer immense potential for cost and energy conservation at a viable payback period for Commercial establishments. Fibre-Optic Lighting Fibre-optic lighting utilizes light-transmitting cable fed from a light source in a remote location. They generally energy-efficient and provides illumination over a given area. The only electrical connection needed for the system is an illuminator. No wiring or electrical connection is required along any part, either at the fibre-optic cable or at the actual point source fixture. This system provides many benefits and eliminates many problems encountered with conventional lighting systems. They require no voltage at the fixtures, are completely safe, emit no heat and are virtually maintenance-free. This lighting technology is especially useful for retail settings, supermarkets, because it emits no heat or ultraviolet radiation. 13.2.5 Water Heating Solar Thermal Water Heating Systems On a per unit area basis, Solar Thermal Flat Plate Collectors with 55 % thermal efficiency can be expected to generate approximately 600 W/m2 and 830 kWh/m2/year. This is significantly higher (a factor of 6.0) than the specific power generation by Solar PVs under identical climatic conditions. Hence rooftops at Gits should be utilized first for satisfying Solar Thermal demand prior to their utilization for Solar PV applications. 13.3 Water: conservation, usage efficiency, recycling An overarching trend that defines the environmental benefits from all water conservation and rainwater recycling technologies (especially when they result in reduced potable water consumption as well as reduced wastewater discharge to the sewage system), coupled with an indirect but potent advantage of application of this technology on a multiple-site scale, is two-fold: a) significant reduction in the design capacity of the water treatment, wastewater treatment and, stormwater management systems (in the cases of stormwater runoff prevention systems), Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 73 required to convey and treat peak water supply and wastewater discharge flows , and b) reduced operational energy consumption for all the infrastructure facilities mentioned above stemming from their curtailed design capacity. Water Saving Toilets Water saving toilets can reduce water consumption by 65% (assuming a 1.6 gal/0.8 gal configuration) relative to a convention (5 gal/flush) system. The primary benefits from this intervention are reduced potable water consumption and associated pumping energy conservation. Waterfree Urinals Waterless urinals use no water at all and use a trap insert filled with a sealant liquid instead of water. The lighter-than-water sealant floats on top of the urine collected in the U-bend, preventing odours from being released into the air. Although the cartridge and sealant must be periodically replaced, the system saves anywhere between 15,000 and 45,000 gallons (approx. 55,000 and 170,000 liters) depending on the urinal traffic in BAU conditions. Some variants are based on an outlet system that traps the odour, preventing the smell often present in toilet blocks. Waterless urinals should be used extensively all across Gits to ensure high degree of potable or recycled water conservation as well as the associated pumping energy use. Water Saving Faucets Water saving faucets for commercial use in kitchens and bathrooms are low-cost means of achieving significant levels of water conservation. Indian Green Building Council (IGBC) approved water fixtures with aerators are considered to enable water savings of about 30%. Greywater Recycling Grey Water Recycling (i.e. recycling of bath and wash water, excluding sewage from toilets) can be mandated at all company locations. The primary benefits from this intervention are reduced potable water consumption, stemming from reuse of treated grey water for non-potable uses (flushing, landscaping etc.) and associated pumping energy conservation. Rainwater Harvesting / Recycling Despite the adequate availability of water sources at Gits (both municipal and from the well), stemming from the artificial reservoirs through damming of rivers, rooftop rainwater capture, storage and recycling technology must be applied. While water availability might not be a cause for concern at this time (2014), it may pose a medium-term risk to the organisation due to the falling water reservoir levels across India. The primary benefits of the de-centralized system of water self-sufficiency and Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 74 localized management are reduced potable water consumption stemming from reuse of captured rainwater for non-potable uses (flushing, landscaping etc.) and associated pumping energy conservation. 13.4 Waste: reduction and management Although not significant from the carbon footprint share perspective, waste management can lead to leaner organisational processes and even help contribute towards lower energy and fertiliser/raw materials costs (e.g. though mechanical biological treatment, biogas facilities and other techniques). While for Ready to Cook (RTC) products in review in this report vegetable waste is largely not applicable, still, Gits produces 260 kg of wet vegetable waste daily, which, if sent to the landfill, would add 59 tonnes of CO2e to the atmosphere annually due to highly climate change potent methane emissions produced during the rotting of organic matter in bacteria-rich environment. Specific recommendations on treatment of waste are provided below. One of the simplest solutions is to direct the vegetable waste towards the farms surrounding Pune- free service provided by the Pune Municipal Corporation (PMC)the garbage is then used to make compost fertilizers, thereby contributing towards overall lower emissions in the food production cycle. Mechanical Biological Treatment Mechanical Biological Treatment (MBT) systems for treatment of biodegradable kitchen waste for conversion into compost can be implemented as a waste management strategy. Benefit of MBT based waste management is the generation of high-nutrient compost as the end product of the beneficial-reuse process. Hence, MBT systems also provide the added benefit of avoided NPK-based or urea-based fertilizer production for local urban agricultural and greening activities. Estimates indicate that 1 kg of biodegradable waste can generate a quantity of compost to (which replaces conventional NPK fertilizers) mitigate 60 grams of CO2e emissions. The generated compost can be taken by the suppliers (where direct contact with farmers is in place), thus contributing towards greener supply chain and ultimately reducing the Scope 3 emissions. Non-Mechanized Aerobic Composting Systems Mechanized systems might be unavoidable for large volumes of biodegradable waste. However, small units can be incorporated, such as non-mechanized aerobic composting units made from low-environmental impact / local materials, for example, locally sourced clay. Such systems ensure de-centralized waste management, reducing the need for transport infrastructure for waste management Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 75 as well as leading to direct reduction in methane emissions from landfilling of domestic solid waste. Alternative Wastewater Treatment Technology Wastewater treatment based on engineered ecological systems such as Biotreatment System (Bacillus Subtilis) and Constructed Wetlands are designed to activate microbial processes that stimulate the natural breakdown of polluting compounds in a specific waste water situation. Organic pollutants are broken down as a food source by the micro-organisms whilst other contaminants, such as metals or PCB‘s are fixed in humic acid and caution exchange bonds in the soil or mineral substrates in which these plants are rooted. Contrary to conventional notions of these systems being fragile, they can provide a more robust treatment alternative in many wastewater sewage applications. Furthermore, they are ideally suited for decentralized and localized treatment of wastewater and/or grey water treatment which further curbs the environmental impacts related with heavy infrastructure construction related to wastewater treatment collection networks. Additionally, the system minimizes land-use change effects. 13.5 Consumable Materials: reduced embodied energy and carbon, reduced downstream impacts Biodegradable Detergents Soap Nuts (fruits of the soap nut tree and contain ‘Saponin’) which is a 100% natural alternative to chemical laundry detergent and cleansers. When in contact with water, it creates mild suds, which is similar to soap. Soapnuts are highly-effective as substitutes to normal detergents which increase the nutrient loading (Phosphates) of domestic wastewater – thereby increasing treatment capacity at downstream treatment plants. Soap nuts can be used on a wide scale as laundry detergent, as a liquid soap, cleaning and shining ornaments, and manufacturing facilities cleaners. If, however, performance specifications for Commercial operations do not permit the use of Soap Nuts, an alternative would be to promote use of Alkyl Benzene Sulfonates (ABS) and phosphate free detergents. Recycled Paper All printer and photocopy paper used by Gits operations and offices must be composed of a high-percentage of post-consumer recycled paper. Switching from virgin printer / photocopy paper to 100% recycled paper can reduce your paper footprint by 37%. Recycled printer papers are now manufactured using techniques that provide finishes nearly equivalent to virgin paper. This material-switch must be greatly encouraged through effective communication campaigns as well as encouraging this practice with the suppliers. Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 76 Corporate GHG Inventory Product Life Cycle Carbon Footprint Project Report- Gits Food 77
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