PRODUCT MANUAL:
CARBON ACCOUNTING

In this product manual, we've packed the insights and guidance needed to navigate through our Carbon Accounting solution.

1. INTRODUCTION

Hi there, climate crusaders! 🌎
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First off, let us extend the warmest of welcomes and our sincerest gratitude for joining forces and entrusting us with the responsibility of guiding your company on its path towards carbon accountability, compliance and action.
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Choosing EIVEE as your carbon accounting partner means more than just crunching numbers and analyzing data—it's a statement and a declaration of your dedication to a sustainable future. So, from the bottom of our hearts (and on behalf of this amazing planet we all call home), thank you!
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In this Product Manual, we have packed the insights and guidance needed to navigate our carbon accounting module and dashboards. Think of it as your trusty roadmap, guiding you through the twists and turns of your carbon calculations and emissions tracking. But rest assured that your Customer Success Manager and our team is always available and dedicated to providing you with further insight into the tools and insights necessary to make informed decisions in your sustainability endeavors.

Yet, beyond the realm of metrics and analytics lies a greater purpose—an opportunity to enact meaningful change and pave the way for a sustainable future.

This journey isn't just about spreadsheets and dashboards (although we do love a good spreadsheet). Each action you take to mitigate your carbon emissions holds the potential to echo across your industry and supply chain, paving the way for others to follow.

As you embark on this journey, remember that our collaboration signifies more than a mere business transaction; it signifies a shared vision for a cleaner, more sustainable world. Together, we have the power to redefine the narrative surrounding environmental responsibility and set a new standard for corporate sustainability.

Thank you for choosing us as your trusted carbon accounting provider. Let us proceed with diligence, determination, and a shared commitment to effecting positive change.
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Ready to dive in? Let's do this!

1.1. Readers guide

1.1. READERS GUIDE

This product manual gives you an introduction to using the EIVEE Carbon Accounting module.

The Methodology section gives you a high-level introduction to the EIVEE methodology. If you are new to carbon accounting, this is a good place to start. Advanced users who need an in-depth description will likely find the EIVEE Methodology Paper more useful.

The Product overview section covers the overall layout and the main sections of the product. It also gives you an introduction to the different navigation functionalities.

The Module content section gives you a quick tour of the EIVEE Carbon Accounting module. If you are new to the module, we recommend reading through this section. It gives you a quick tour of the EIVEE Carbon Accounting module and is a good way to familiarize yourself with the content.

Finally, the Filters and highlights section gives you an in-depth introduction to filtering and highlighting, which are two of the most important concepts to understand in order to use the module to its full potential.

2. METHODOLOGY

🔍 NOTE: This section gives you a high-level introduction to some useful concepts related to our methodology. Depending on your position, it might be relevant to dive deeper into the EIVEE methodology. For a more in-depth resource on our methodology, refer to the EIVEE Methodology Paper, which covers calculations in more detail as well as other relevant topics related to carbon accounting.

A complete carbon footprint should – following standards of the GHG protocol – cover both the direct emissions generated as part of a company’s business activities (scope 1), the indirect emissions generated by the production of purchased energy (scope 2) and the sizable amounts of emissions occurring in the supply chain of a company (scope3). Given the complexity of scopes, no one calculation method can cover them all. Therefore, the EIVEE Carbon Accounting module operates with four calculation methods to be able to account for the complete carbon footprint of your company: The Spend-based method, The Activity-based method, the Supplier-based method, and the Product-based method.
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💡 TIP: Most visuals in EIVEE Carbon Accounting are color coded by the applied calculation method(s) and transparency on calculation methods is always available in the Data Foundation (see the Data Foundation section for more).

The choice of method depends on several factors such as data, relevance, and impact. Furthermore, the GHG protocol has guidelines on which calculation methods are allowed for specific types of activities.Before going into the specifics of each method, it’s important to understand how we calculate emissionsdata availability.

2.1 QUANTIFYING EMISSIONS

2.1 Quantifying Emissions

No matter the calculation method, emission calculations are based on two things:

- Activity data: A quantitative measure of an activity that results in GHG emissions.
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- Emission factor: A factor that converts activity data into GHG emissions data. Quantifying emissions is done by multiplying activity data for a given activity with a corresponding emission factor resulting in an output in CO₂e (see Figure 1.1).
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Figure 1-1

This framework applies to all four calculation methods. All the data you’re going to be working with in the EIVEE Carbon Accounting module is based on this approach. The main difference between methods is the specificity of activity data and applied emission factors.

2.2. Calculation method overview

2.2 Calculation method overview

The four calculation methods each haveteir advantages and drawbacks. Having a basic grasp on the d methods will help you contextualize the data you see in the module.In practice, choosing calculation methods for given activities will be atrade-off between coverage and specificity. When working withthesaculation methods, it is not optimal to invest time and resources inchanging calculations for the sake of specificity. The selectionof the appropriate calculation methods should be alignedwith the company’s overall climate strategy. Here, youcan get a quick description of the four calculation methods:

-      The Spend-based method₁ uses monetary amounts from your financial systems as activity input data (e.g. DKK, EUR).Emission factors are used to convert themonetary amounts in CO₂e and are based on country and industry-specific average emissions per monetary unit spent.

-      The Activity-based method₂ uses physical units (e.g. kWh, l, kg, km) as activity data, and emission factors that are more directly linked to the activity in question. This will often result in calculations being more specific to the activity compared to the spend-based method, at the cost of more manual work being required.

-      The Supplier-based method₃ uses monetaryamounts as activity emission intensity based on revenue data(like the spend-based method). The emission factor is supplier-specific andbased on the supplier’s full scope 1, Scope 2 and scope 3 upstreamemissions divided by their revenue for a given area. The supplier-based method is therefore more specific to the company.

-       The Product-based method₄ leverages physical volumes to quantify an activity, and supplier-provided emission numbers expressed per volume It uses physical units as Activity data and supplier-specific emission intensities, It is expected to lead to the most granular and actionable results, however, requires the most data maturity.
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^[1]^{referred to as the}^{spend-average method}^{.
‍}^[2]^{referred to as the}^{physical unit method.}^‍^[3]^{referred to as the}^{spend-supplier intensity method}^.
‍^[4]^{referred to as the}^{physical-unit supplier intensity method}^.

3. Product overview

3. PRODUCT OVERVIEW

^{Figure 2‑1: Side menu in full mode (left) and compressed mode (right).}

The side menu is always visible and allows you to navigate to the ’Home’ page, the Category tree page as well as the EIVEE Carbon Accounting module and any other EIVEE modules that you have.
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When getting started, one of the firststeps is getting to know your way around the product on the left-hand side of the screen.This section gives you an overview of the main product sections,which can be accessed through the side menu on the left-hand side of the screen.
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💡 TIP: At the bottom of the page, you can see your credentials and log out of the system. If you want to minimize the menu, hover on the menu, and click the small arrow next to the EIVEE icon at the top of the page.

3.1 'HOME' page

3.1 'Home' page

^{Figure 2‑2: ’Home’ page}

When logging in to the EIVEE Carbon Accounting module, the first thing you see is the ’Home’ page. This page contains information on your data update schedule as well as resources related to carbon accounting and responsible supply chain practices.
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3.2. 'Category Tree' page

Below the ‘Home’ page you’ll find the ’Category Tree'. The page gives you an overview of your procurement category tree and allows you to select specific procurement categories before diving into the data. This can be useful for procurement professionals like category managers who might have a specific area of interest when using the module. Clicking one or more categories in the category tree adds them to the filter bar (see Section 5.3) and the filters are carried along when you navigate to the EIVEE Carbon Accounting module.

^{Figure 2‑3: Category Tree page}

4. MODUle content

4. MODULE CONTENT

When you navigate to the EIVEE Carbon Accounting module, you’ll notice the top menu appearing at the top of the page.

^{Figure 2‑3: Category Tree page.}

The top menu allows you to navigate between pages within the module. Be mindful that any applied filters are carried along when changing pages (see Section 5 for more information about filters). In the right-hand side of the top menu, you can change your language settings between Danish and English.

In the followingsection, you will get a quick tour through the pages you will find in the carbon acounting module. Please note that the functionality of the pages will be discussed in the next chapter.

4.1 summary

4.1. Summary

The Summary page is our carbon accounting one-pager. This is the place you want to go to get a bird's-eye view of your key emission figures:
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- What are your total emissions?
- Where are the major hotspots (i.e., who are your top emitting suppliers and
- What are your top emitting procurement categories?)?
- How did your emissions develop over time?
- And how are you progressing towards your emission target?

If you want to know more, everything shown in the summary can be found in more detail on the following pages.
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💡 TIP: If you need details on emission calculations, you can click any piece of data and go to the Data Foundation page, see Section 4.7). This page provides full transparency on calculations, sources, data owners and more. You can read more about the Data Foundation page below.

4.2 scope overviews

4.2. Scope overviews

The Scope 1, 2 and 3 overviews are aligned within the structure of the GHG Protocol, providing insight into your emissions data for all relevant scope categories covered as well as revealing the utilization of different calculation methods in your accounting. They also show which GHG categories are included within each scope. Having these overviews at hand is key for e.g., audits, revision purposes and useful when reporting to science-based targets, all of which use the GHG Protocol as their source of truth.

Specifically, the overviews display the share of emissions located within each scope, the distribution across GHG categories, and how emissions have developed over time. Furthermore, they give you an overview of the calculation methods behind the emission figures within each scope. Additionally, the Scope 1 and 2 overviews contain a breakdown of emissions on business units with a granularity depending on the level of detail of the numbers you have reported.
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^{Scope 1 overview}

The Scope 1 overview (shown above) is separated into the relevant sub-categories, as aligned in the GHG Protocol i.e. stationary combustion, mobile combustion, fugitive emissions, and process emission.
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^{Scope 2 overview}

The Scope 2 overview (shown above) displays the sub-categories for electricity, heating, cooling, and steam, while allowing to toggle between location-based and market-based calculations.
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For the Scope 3 overview, this is broken out into its own page below. On the Scope 3 overview you can also track the monthly changes to the share of emissions that are located in Scope 3. If you need more detail than what is present in the Scope 3 overview, you can explore your data further in the Scope 3 deep dive pages.
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🔍 Note: All scope 3 pages contain three key numbers at the top of the page, showing your total spend, total emissions and emissions intensity. The emission intensity key number is calculated as tCO2e per 1,000,000 DKK in spend and allows you to gauge the relative emissions of given categories, time periods, business units etc.

4.3. Scope 3 ‘Suppliers’ page

The Scope 3 ‘Suppliers’ page gives detailed insight into how emissions are distributed across your suppliers. This enables you to quickly identify which suppliers are emitting the most and where they are located. This information can help you point out which suppliers to engage with to help your company achieve your climate goals.

^{Suppliers page}

🔍 Note: All scope 3 pages contain three key numbers at the top of the page, showing your total spend, total emissions and emissions intensity. The emission intensity key number is calculated as tCO2e per 1,000,000 DKK in spend and allows you to gauge the relative emissions of given categories, time periods, businessunits etc.

🌎 Example: If you are buying a chair from Germany, which is however produced in India, the map will assign the emissions to Germany (i.e. the supplier country).

4.4. Scope 3 ‘procurement categories’ page

4.4. Scope 3 ‘Procurement Categories’ page

^{Procurement categories page}

The Scope 3 ‘Procurement Categories’ page contains a breakdown of how procurement-related emissions are distributed into pre-defined procurement categories and sub-categories. This gives you full insight into what product and service areas drive the most emissions. Having this information on hand is useful for tracking your emission hotspots and defining carbon reduction initiatives that will enable you to meet your reduction targets.
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4.5. Scope 3 business units’ page

4.5. Scope 3 ‘Business Units’ page

^{Business Units page.}

The Scope 3 ‘Business Units’ page gives detailed insight into how the procurement-related emissions are distributed across business units. The business units represent buyer dimensions, as agreed during the implementation, based on how they are defined in your organization. This could e.g.,be countries, regions, divisions, departments, or projects.

The business unit page enables quick identification of the stakeholders managing the external spend driving emissions. This information is useful for tracking business unit-specific targets or for understanding who’s responsible for ensuring compliance with climate policies.
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4.6. Scope 3 ‘Bill of Materials’ page

A bill of material (BoM) is a list of parts and materials that go into manufacturing a product. If BoM data is available, EIVEE provides the option to couple BoM data with emission factors that are specific to parts and materials or material categories. If data is available and you have opted in to this approach, you will see a Scope 3 ‘Bill of Materials’ page.

In this page you can see the total emissions for individual products, materials, and material groups. Notice that the content of the key numbers are slightly different on the BoM page. Instead of spend, the first key number shows total material mass as this is the primary activity input relevant to the page.

Additionally, the emission intensity key number is represented as tCO2e / ton, i.e. the amount of CO2e pr ton of a given product or material. This key number is a good way to compare material emissions across categories of different sizes, as it gives you a relative intensity that is comparable across products that vary in weight or number of units produced.
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^{Bill of Materials (BoM) page.}

4.7. data foundaton

4.7. Data Foundation

The Data Foundation page gives you full transparency into the calculations performed to arrive at your emission totals for any subset of data. The page contains the core information of the underlying calculations of the accounting, such as the specific activity measures used (e.g. EUR, km, kWh), the emission factor sources applied (e.g. DEFRA, Energistyrelsen), the data owners for the input data and any specific notes related to the results.

When coming from another page, you can navigate to the Data Foundation page to uncover information on calculation methods at the most granular level, regardless of the filters you have applied. Alternatively, you can use the ‘go to’ action (see Section 5.4), to get full transparency on calculation methods for a subset of the chart you’re looking at. Furthermore, you can go directly to the Data Foundation page to see a long list of all your emissions (for e.g. auditing purposes) and dive into the data by adding filters on one or more dimensions of your choice.

^{Data Foundation page.}

5. filters & highlights

5. FILTERS & HIGHLIGHTS

When using the EIVEE Carbon Accounting module, you will likely often want to look at emissions for a specific year, country or business area. Or maybe you want to know more about emissions related to a specific supplier, product, or procurement category. This can be done by applying filters or highlights.

The following sections describe the differences between filters and highlights and give you an introduction to using filters, highlights and other actions from the filter bar and the action palette.

5.1. Distinguishing between filters & highlights

5.1. Distinguishing between Filters & Highlights

^{Figure 4‑1: Example charts before filtering or highlighting.}

Applying a filter on spend-based emissions (the dark red section of the charts) will completely filter out the activity-based emissions (see Figure 4‑2).
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^{Figure 4‑2: Adding a filter on spend-based emissions.}

'Filter' actions and 'Highlight' actions are related but slightly different. When a filter is applied, all charts only display the data that corresponds to the selected value.

When applying a 'Highlight', the selected value is highlighted, while the rest of the data is still displayed in a faded-out color. In general, 'Filters' are useful if you are only interested in looking at a subset of the data, while 'Highlights' are useful for gauging how that subset relates to the whole.

Below, you can see an example of how 'Filters' and 'Highlights' differ. Figure 4-1 shows two charts: 1) A sunburst chart showing emissions by procurement category level 1, and 2) a stacked bar chart showing emissions per procurement category level 2 before any filters or highlights are added.
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Highlighting spend-based emissions, however, will fade out all non-spend-based emissions, and keep the spend-based emissions in their original color, allowing you to see them as they relate to the whole (see Figure 4‑3).
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^{Figure 4‑3 Adding a highlight for spend-based emissions.}

5.2. Introduction to the filter bar

^{Figure 4‑4: Filter bar example.}

Applied filters are persistent within the module. This means that you take the filters with you when navigating between pages. It is important to note that every filter is not available on every page. If a variable is not meaningful for a given page or if the data point does not exist for all visuals on the page the corresponding filter is unavailable. If you apply a filter and navigate to a page for which the filter is unavailable, the filter becomes inactive. This means that the filter is not applied to visuals on the given page. If a pill in the filter bar is greyed out, the filter is inactive on the current page.

In Figure 4‑5, you can see an example of a filter being inactive. In this case the ‘Category 2’ pill and the ‘Country (supplier)’ pill are greyed out, meaning that the filter has been applied, but is not filtering the visuals of the current page.
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^{Figure 4‑5: Example of an inactive filter}

5.3. using the filter bar

5.3. Using the filter bar

There are several actions that can be applied through the filter bar. The following section shows you how to apply, remove and edit filters in the filter bar as well as saving and deleting bookmarks.

Applying filters:
‍When opening the module, the ’Time period’ filter is applied by default, showing you data for the last 12 months. To apply a new filter, click the ’+ Add filter’ button (see Figure 4). This will open the filter selection menu.

^{Figure 4‑6 Filter selection menu.}

In this menu, you can see which filters are available for the current page. In order to apply a filter, you can either scroll down and select your preferred filter from the list or use the search bar in the top of the menu. When you have made the selection, click the orange ‘Apply’ button. The filter is now applied to all visuals on the page and your applied filter will appear as a pill in the filter bar.

Removing filters:
If you want to remove a filter, click the pill in the filter bar, and click the ‘Remove filter’ button. To remove all applied filters, simply click the garbage can icon in the filter bar
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^{Figure 4‑7: Remove filters button.}

This will revert the filter bar to thedefault filter context, so the time period filter willstill be there, displaying the last 12 months. This can be removed by clicking the pill as described above.

Editing filters:
To edit a filter, click the pill in the filter bar. This will open the filter selection menu with the current filter selection. Here you can make any changes to the filter selection and hit the orange ‘Apply’ button to update the selection. If you are interested in a different time period than the default ‘last 12 months’ simply click the pill and select the time period of your interest.

Saving and loading bookmarks:
Creating a bookmark makes it convenient to retrieve a filter context the next time you need it. After adding one or more filters, hit the ‘Save as new’ button on the left-hand side of the filter bar, visualised by a disk icon, and create a bookmark using a descriptive name. A popup saying “Bookmark has been saved“ will then appear in the lower left corner of the screen. To load the bookmark, click the ‘+ Add filters’ button and select the bookmark under the ‘Saved’ dropdown. Here you also have the option to delete any bookmarks by clicking the garbage can icon next to the bookmark (see Figure 4‑8).

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^{Figure 4‑8: Bookmarks example}

Exporting data:
‍In some cases it might be necessary to interact with yourdata outside of the EIVEE ecosystem. The Export data button-hand side of the filter bar gives you the option to export the data you see in the module in a CV format. Clicking the button allows you to choose between export the full data set and exporting the data in your current filter context. For customers leveraging emission factors from EcoInvent, yourability to export data is guided by your licensing agreement.

5.4. using the action palette

5.4. USING THE ACTION PALETTE

‍Using the action palette:
In addition to using the filter bar, filters can also be applied directly on the visuals. This is done by using the action palette. To open the action palette, click a piece of data in any chart (i.e. a bar in one of the bar charts, a node in a line chart or a section of a sunburst chart). This will open the action palette for the dimensions present in the chart you clicked.

^{Figure 4‑9 Action palette opening when clicking the ‘spend’ segment of the bar labeled ‘Professional services’ in the ‘Emissions per category 2’ chart.
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💡 TIP: The action palette is tied to the values of the data you clicked to open it. In Figure 4‑9, you can see what the action palette looks like if you click the spend part of the Professional services bar on the category level 2 chart.

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In the following section, you can read more about applying highlights, applying filters, using the ‘go to’ action and copying values using the action palette.

Applying/removing highlights: In the top section of the action palette, you can apply a highlight based on the selected values. When a highlight is added, an ‘erase highlight’ button appears in the top right corner of the chart (see Figure 4‑10). Click this button to remove the highlight again. You can also remove highlights ’Applied’ button.
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^{Figure 4‑10: Notice the ‘erase highlight’ button in the top right corner.
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💡 TIP: Some pages display data in a hierarchical structure. An example could be the Procurement Category page, where the chart displaying procurement category 1 is the highest level of the hierarchy while procurement category 3 is the lowest. When applying a highlight, all charts that are higher in the hierarchy are marked, while the lower ones are filtered.

Applying/removing filters:
‍Like with highlights, the action palette allows you to add filters based on the selected variables. Notice that when adding a filter from the action palette, the filter is added to the filter bar as a pill, and can be removed or edited like any other filter in the filter bar.

‘Go to’ action:
‍The ‘go to' action merges navigation and filtering and allows you to apply a filter while navigating to a different page. In the ‘go to’ section of the action palette, you can see all the available pages for the values you have selected. This also allows you to navigate between EIVEE modules.
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💡 Example: You’re looking at the ‘Emissions by supplier’ chart, and you want to know more about the underlying calculation method for the supplier ‘ACME Network Services’.

To do this with the ‘go to’ action, you click the bar representing the supplier, scroll down to the ‘go to’ section and select ‘Data Foundation: Supplier name > ACME Network Services’.

This will add a filter for the specific supplier and navigate you to the Data Foundation page. The same action can be achieved by adding a filter for the supplier and navigating to the Data Foundation page through the top menu.

Copy values:
Finally, the copy values section allows you to copy the selected values as well as the numerical value for the selection.

PRODUCT MANUAL: CARBON ACCOUNTING

TABLE OF CONTENTS