BIOGAIA SUSTAINABILITY REPORT 2021 45 Included emission sources for calculated carbon footprint Scope Definition Included emission sources / activities & data gathering process Scope 1 Direct GHG emissions from vehicles/premises BioGaia’s only source of Scope 1 emissions is from owned or leased cars used by the subsidiary in Japan, stationary combustion for BioGaia Japan, and refrigerants at BioGaia Production. BioGaia does not lease any cars in any other part of the Group. Scope 2 Indirect emissions from purchased heating and electricity from premises Data on emissions, electricity usage and energy used for heating and cooling have been collected from suppliers to BioGaia AB’s offices, BioGaia Japan, Singapore, BioGaia Production and from MetaboGen. Other subsidiaries are working in rented office spaces (two in USA, two for Pharma, two in Finland and one in South Africa) and energy usage is estimated based on number of employees times the average energy usage per employee at the Stockholm office. Emissions are calculated by multiplying the energy usage by the emission factor for the energy mix in the local region (from IEA). For the market-based method, if renewable energy is not used, the residual mix from AIB or the Swedish Energy Markets Inspectorate is used when available and otherwise local energy mix from IEA. For the location-based method, the local energy mix from IEA is used. Scope 3 1. Purchased goods and services All raw materials used to produce the products are included based on product content and total sales. Emission factors were obtained from the life-cycle assessment and SimaPro. The analysis used the IPCC’s Global Warming Potentials 2013 with a 100-year time horizon. Emissions from other goods such as IT equipment, furniture and paper are small and are extrapolated based on # employees from an assessment made in 2016 by external consultants. 2. Capital goods Not included due to insufficient data about cradle-to-grave life-cycle data on owned capital goods. 3. Other fuel- and energy-related activities Scope 3 emissions included are based on the amount of electricity used according to Scope 2 and emissions factors for Scope 3 emissions from IEA, AIB or the Swedish Energy Markets Inspectorate. 4. Upstream transportation and distribution Transports from supplier of raw materials for the product to BioGaia’s facilities are included based on estimates made by consultants of the life-cycle assessment based on distance between supplier and BioGaia’s facilities. 5. Waste generated in operations Waste from operations is included from 2021. 6. Business travel This includes the use of hotels, flights, taxis, rail travel and car rental. Estimates are based on as much detail as possible for transportation. In some cases, the estimates were obtained from the travel agency. Emission factors from DEFRA for well-to-tank (WWT) including the high-altitude factor (RF) for aviation have been used for data coming from the supplier. The adjustment factor used to account for high-altitude effects of air travel is 1.9, that used by DEFRA. 7. Employee commuting Included and based on an employee survey in 2019 with BioGaia AB and the result has been extrapolated for all employees in the Group Travel in 2021 was adjusted for the time the offices have been closed due to the pandemic. Emission factors were obtained from the Swedish Transport Administration and the Swedish Energy Agency. 8. Upstream leased assets Emissions from rented office space are reported in Scope 2. 9. Downstream transportation and distribution Emissions from distribution was a preliminary calculation for 2021 while travel by consumers to purchase the product was not included due to insufficient data. Emission factors were obtained from the Swedish Energy Agency, NTM and ICAO with an RFI factor of 1.9. 10. Processing of sold products Not applicable – BioGaia produces and sells the final product that consumers consume. 11. Use of sold products Not applicable – the product is consumed. 12. End-of-life treatment of sold products Included based on scenario from life-cycle assessment. However, accuracy will be improved, and the packaging recyclability further explored to develop better packaging solutions. Emission factors were obtained from the life-cycle assessment and SimaPro. The analysis used the IPCC’s Global Warming Potentials 2013 with a 100-year time horizon. 13. Downstream leased assets Not applicable – BioGaia does not lease assets to other entities. 14. Franchises Not applicable – BioGaia does not have any franchises. 15. Investments Not applicable – BioGaia Group does not have any investments in other companies. CONTENTS
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