Overall Rating Gold
Overall Score 67.09
Liaison Mercè Jorba
Submission Date Feb. 29, 2024

STARS v2.2

IESE Business School - Barcelona
OP-1: Emissions Inventory and Disclosure

Status Score Responsible Party
Complete 3.00 / 3.00
"---" indicates that no data was submitted for this field

Part 1. Greenhouse gas emissions inventory

Has the institution conducted a GHG emissions inventory within the previous three years that includes all Scope 1 and 2 emissions? :
Yes

A copy of the most recent GHG emissions inventory:
A brief description of the methodology and/or tool used to complete the GHG emissions inventory:

The methodology used to carry out the calculations of scope 1+2 and 3 is based on the procedures described in the Corporate Accounting and Reporting Standard of the Greenhouse Gas Protocol (GHG Protocol), which is the most established international methodology and that it follows the guidelines of the Intergovernmental Panel on Climate Change (IPCC). This method to calculate the carbon footprint of an organization consists of several steps detailed below: 1. Definition of the limits on which the calculation of the company's emissions will be based: temporary, organizational and operational. 2. Identification of emissions within the company and their classification according to their nature. Collection of the necessary activity data. 3. Choice of the emission factors to be used for the calculation, according to available activity data. 4. Quantification of CO2 equivalent emissions, based on the activity data collected and the emission factors chosen, using calculation tools. Determination of performance indicators to have relative results that allows IESE compare the calculation of the carbon footprint of different periods. 5. Evolution analysis of the organization's carbon footprint. 6. Definition of the "Reduction Plan" The methodology described for calculating the organization's carbon footprint complies with the provisions of Article 6 of RD 163/2014, of March 14, which creates the registry of carbon footprint, offsetting and carbon dioxide absorption projects. The methodological basis for calculating the organization's carbon footprint, or what is the same, the greenhouse gas emissions derived from it, is always the same, and consists of the application of the following formula: Carbon Footprint = sum (activity data x emission factor) Which are: - Activity data: parameter that defines the degree of activity. - Normalized emission factor: the amount of greenhouse gases emitted per unit of the "activity data" parameter. The universal unit used to display the results is t CO2eq.


Has the GHG emissions inventory been validated internally by personnel who are independent of the GHG accounting and reporting process and/or verified by an independent, external third party?:
Yes

A brief description of the GHG inventory verification process:

The carbon footprint calculation was carried out by a consulting firm in conjunction with IESE's Operations Area. Once the calculations have been made, they have been verified by an independent third party company SGS. We have calculated the carbon footprint of the following academic years: - 2018-2019 - 2019-2020 - 2020-2021 - 2021-2022 They have been verified in accordance with ISO 14064-3:2019 as meeting the requirements of GHG PROTOCOL. Attached, the last "Greenhouse Gas Verification Statement" (Academic year: 2021-2022 (01/09/2021 to 31/08/2022).


Documentation to support the GHG inventory verification process:
Scope 1 GHG emissions
Gross Scope 1 GHG emissions, performance year:
Weight in MTCO2e
Stationary combustion 363.56 Metric tons of CO2 equivalent
Other sources (mobile combustion, process emissions, fugitive emissions) 66.11 Metric tons of CO2 equivalent

Total gross Scope 1 GHG emissions, performance year:
429.67 Metric tons of CO2 equivalent

Scope 2 GHG emissions
Gross Scope 2 GHG emissions, performance year (market-based):
Weight in MTCO2e
Imported electricity 97.20 Metric tons of CO2 equivalent
Imported thermal energy 6.66 Metric tons of CO2 equivalent

Total gross Scope 2 GHG emissions, performance year:
103.86 Metric tons of CO2 equivalent

GHG emissions from biomass combustion
Gross GHG emissions from biogenic sources, performance year:
0 Metric tons of CO2 equivalent

Scope 3 GHG emissions
Does the GHG emissions inventory include Scope 3 emissions from the following sources?:
Yes or No Weight in MTCO2e
Business travel Yes 1,105.42 Metric tons of CO2 equivalent
Commuting Yes 403.38 Metric tons of CO2 equivalent
Purchased goods and services Yes 7,386.80 Metric tons of CO2 equivalent
Capital goods No ---
Fuel- and energy-related activities not included in Scope 1 or Scope 2 Yes 68.59 Metric tons of CO2 equivalent
Waste generated in operations Yes 156.65 Metric tons of CO2 equivalent
Other sources Yes 14,982.13 Metric tons of CO2 equivalent

Total Scope 3 GHG emissions, performance year:
24,102.97 Metric tons of CO2 equivalent

A brief description of how the institution accounted for its Scope 3 emissions:

The reporting boundaries have been: - Emissions that occur as a result of travels from work to home and home to work: calculations are based on a mobility survey of faculty and staff. - Emissions that occur as a result of corporate travels: calculations are based on information provided by travel agencies. - Emissions that occur as a result of raw material and capital goods from main suppliers: calculations were made on the basis of information provided by suppliers - Emissions that occur as a result of student travels: calculations are made following the travel calculation procedure of all students and participants - Emissions that occur as a result of water consumption: Calculations are based on water consumption as indicated in the invoices. - Emissions that occur as a result of waste generation (except for general waste and used vegetable oil): calculations are based on the waste generated records - Emissions that occur as a result of hired services: Calculations are made based on the database of purchases made. - Emissions that occur as a result of use of raw materials and capital goods from main suppliers: Calculations are made based on the database of purchases made. - Emissions that occur as a result of the extraction, production and distribution of fuels and other energies: Calculations are based on energy consumption as indicated in the invoices.


Part 2. Air pollutant emissions inventory

Has the institution completed an inventory within the previous three years to quantify its air pollutant emissions?:
Yes

Annual weight of emissions for::
Weight of Emissions
Nitrogen oxides (NOx) 2.01 Metric tons
Sulfur oxides (SOx) 0 Metric tons
Carbon monoxide (CO) 2.24 Metric tons
Particulate matter (PM) 0.03 Metric tons
Ozone (O3) 0 Metric tons
Lead (Pb) 0 Metric tons
Hazardous air pollutants (HAPs) 0 Metric tons
Ozone-depleting compounds (ODCs) 0 Metric tons
Other standard categories of air emissions identified in permits and/or regulations 0 Metric tons

Do the air pollutant emissions figures provided include the following sources?:
Yes or No
Major stationary sources Yes
Area sources No
Mobile sources Yes
Commuting No
Off-site electricity production Yes

None
A brief description of the methodology(ies) the institution used to complete its air emissions inventory:

The methodology used to carry out the air pollutant emissions inventory is based on the procedures described in the "Guia de càlcul d’emissions de contaminants a l’atmosfera 2013", published by the Generalitat of Catalonia. The methodological basis for calculating the organization's air pollutant emissions, is always the same, and consists of the application of the following formula: air pollutant emissions= sum (activity data x emission factor) Which are: - Activity data: parameter that defines the degree of activity. - Normalized emission factor: the amount of air pollutant emitted per unit of the "activity data" parameter.


Optional Fields

Gross Scope 2 GHG emissions from purchased electricity (location-based):
---

Gross Scope 2 GHG emissions from imported thermal energy (location-based) :
---

Website URL where information about the institution’s emissions inventories is available:
---

Additional documentation to support the submission:
Data source(s) and notes about the submission:
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The information presented here is self-reported. While AASHE staff review portions of all STARS reports and institutions are welcome to seek additional forms of review, the data in STARS reports are not verified by AASHE. If you believe any of this information is erroneous or inconsistent with credit criteria, please review the process for inquiring about the information reported by an institution or simply email your inquiry to stars@aashe.org.