Project Gigaton Accounting Methodology

2021 Project Gigaton Accounting Methodology This methodology is being used to calculate cumulative avoided, sequestered or reduced emissions reported by Walmart suppliers throughout the global value chain for the purposes of Project Gigaton’s 2021 reporting cycle. The contents of this document are intended to establish a calculation approach that is objective, measurable, complete, and relevant. Publication of our methodology for the accounting year is intended to promote transparency in the way Walmart is collecting and compiling information. Walmart may revise its methodology in subsequent years as new science is released, processes are changed, and correction of errors are reconciled. Last updated August 2021 Contents Introduction ............................................................................................................................................ 3 1. Methodology context .......................................................................................................................... 3 2. Metric Definition ................................................................................................................................. 3 Units and conversions.......................................................................................................................... 4 Metric objective and rationale ............................................................................................................. 4 Metric calculation ................................................................................................................................ 5 50MMT China value chain commitment .............................................................................................. 5 3 Reporting elements .............................................................................................................................. 6 Scope and Boundaries ......................................................................................................................... 6 Geography ........................................................................................................................................... 7 Signing up ............................................................................................................................................ 7 Timing ................................................................................................................................................. 7 Temporal allocation of data ............................................................................................................. 8 Data Validation .................................................................................................................................... 9 Review of methodologies .................................................................................................................... 9 4. Reporting to Project Gigaton ............................................................................................................. 10 Reporting using a CDP Questionnaire................................................................................................. 10 CDP Forests Questionnaire ............................................................................................................ 13 Reporting through the Project Gigaton Account (PGA) ....................................................................... 13 Reporting aggregate emissions ...................................................................................................... 14 5. Pillars within Project Gigaton ............................................................................................................. 17 Energy ........................................................................................................................................... 17 Waste ............................................................................................................................................ 24 Packaging ...................................................................................................................................... 29 Nature ........................................................................................................................................... 38 Product use and Design ................................................................................................................. 70 Transport ....................................................................................................................................... 79 Reporting using a CDP Questionnaire Appendix ..................................................................................... 84 Appendix 4.1.1 – CDP Climate Change Questionnaire ........................................................................ 84 Forests Questionnaire .................................................................................................................... 93 Energy Appendix ................................................................................................................................... 95 Last updated August 2021 Appendix 4.2.2.2 – Energy efficiency calculator ................................................................................. 95 Appendix 4.2.2.3 – Low-carbon energy calculator ............................................................................ 101 Waste Appendix .................................................................................................................................. 103 Appendix 4.2.3.2 – Waste diversion calculator ................................................................................. 103 Appendix 4.2.3.3 - Date labeling calculator ..................................................................................... 105 Packaging Appendix............................................................................................................................. 107 Appendix 4.2.4.5 - Recycled content in plastic, glass, and aluminum packaging calculator ............... 107 Appendix 4.2.4.6 - Material reduction in packaging calculator ......................................................... 107 Appendix 4.2.4.7 - Reduced transportation due to packaging changes calculator ............................. 108 Appendix 4.2.4.8 - Material substitution calculator .......................................................................... 109 Appendix 4.2.4.9 - Design-for-recyclability improvements ............................................................... 109 Nature Appendix ................................................................................................................................. 111 Appendix 4.2.5.1 - Palm oil calculator .............................................................................................. 111 Appendix 4.2.5.2 - Beef calculator ................................................................................................... 111 Appendix 4.2.5.3 - Recycled content pulp and paper in packaging calculator ................................... 112 Appendix 4.2.5.4 - Certified timber, pulp and paper in packaging calculator .................................... 113 Appendix 4.2.5.5 - Industry restoration initiative calculator ............................................................. 114 Appendix 4.2.5.6 - Independent restoration initiative calculator ...................................................... 116 Appendix 4.2.5.9 Soy calculator ....................................................................................................... 120 Appendix 4.2.6.1 - Fertilizer calculator ............................................................................................. 121 Appendix 4.2.6.6 - Manure management calculator emissions factors ............................................. 127 Appendix 4.2.6.7 - Grazing calculator emissions factors ................................................................... 128 Product Use and Design Appendix ....................................................................................................... 129 4.2.7.1 Energy efficient product calculator ....................................................................................... 129 4.2.7.2 Low-GWP refrigerant calculator ........................................................................................... 132 4.2.7.5 Recycled content in plastic, glass, and aluminum products calculator ................................... 133 Last updated August 2021 Introduction Walmart has set a goal to work with its suppliers and customers to avoid 1 billion metric tons – a gigaton - of scope 3 greenhouse gas emissions in the global value chain by 2030. Through Project Gigaton, participating suppliers set their own emissions reduction goals and annually report emissions reduced, sequestered and/or avoided toward Walmart’s 1 billion metric ton goal. Greenhouse gas (GHG) accounting and reporting experts suggest that Walmart’s value chain emits orders of magnitude more carbon dioxide equivalents (CO2e) through the manufacture and use of products than Walmart emits selling them (scope 3 is estimated to represent 95% of Walmart’s full scope 1, 2, and 3 emissions). Therefore, Walmart’s largest potential impact on greenhouse emissions is to engage suppliers and other value chain stakeholders to lower their greenhouse gas impact. Project Gigaton is the scope 3 component of Walmart’s science-based

Load more