Emissions and carbon footprint management

  • Objective of sustainable development strategy

    Strategic objectives:

    • Management and reduction of GHG emissions

    Operational objectives for 2023:

    • Setting reduction targets for Scopes 1 and 2
    • Obtaining data from suppliers in Scope 3
  • Objective of sustainable development strategy

    Achievement of objectives:

    • Setting greenhouse gas emission reduction targets for FFiL Śnieżka SA and Śnieżka TOC in scopes 1 and 2 calculated using the market-based method in relation to 2020:
      • Reduction target for 2023: 45% reduction
      • Reduction target for 2025: 50% reduction
    • Carbon footprint reduction by 68%

Disclosures consistent with ESRS, based on GHG calculation (including other greenhouse gases).

[W1 – own indicator: Greenhouse gas emissions in scope 1 and 2 calculated for FFiL Śnieżka SA and Śnieżka ToC in accordance with the requirements of the Greenhouse Gas Protocol (The Greenhouse Gas Protocol „A Corporate Accounting and Reporting Standard Revised Edition”, GHG Protocol „Scope 2 Guidance)]

The Śnieżka Group set greenhouse gas emission reduction targets for FFiL Śnieżka SA and Śnieżka TOC in scopes 1 and 2 calculated using the market-based method in relation to 2020 at 45% (in 2023) and 50% (in 2025). The reduction ratio amounted to 68%.

Greenhouse gas emissions of FFiL Śnieżka SA and Śnieżka ToC in scopes 1 and 2 in 2023[t CO2e]

Information regarding past Intermediate targets and years covered by the target
Base year emissions Emissions
in the reporting period
Percentage change compared to
to the year preceding
the reporting year
2025 2030 Reduction target achieved by the base year (%)
 Year 2020 2021 2022 2023
Scope 1 greenhouse gas emissions
Scope 1 greenhouse gas emissions gross emissions (t of carbon dioxide equivalent) 1967.89 2679.11 1672.69 1907.70 14.05%
Percentage of scope 1 greenhouse gas emissions from regulated emissions trading systems (%) n/a n/a n/a n/a n/a
Scope 2 greenhouse gas emissions
Gross Scope 2 greenhouse gas emissions according to the location-based method (t of carbon dioxide equivalent) 4972.94 4783.15 4800.41 4321.62 -9.97%
Scope 2 greenhouse gas emissions according to the market-based method (t of carbon dioxide equivalent) 4039.34 3623.57 0 0 0.00%
TOTAL 1+2
Scope 1 and 2 greenhouse gas emissions according to the location-based method (t of carbon dioxide equivalent) 6940.83 7462.26 6473.1 6229.32 -3.77%
Scope 1 and 2 greenhouse gas emissions according to the market-based method (t of carbon dioxide equivalent) 6007.23 6302.68 1672.69 1907.70 14.05% 45% 50% 68.24%

[ESRS E1-6]

Sniezka-Grafiki-23-EN_emisje gazow Sniezka-Grafiki-23-EN_emisje gazow

Greenhouse gas emission intensity on net revenues in the Śnieżka Group

Greenhouse gas emission intensity on net revenues in the Śnieżka Group

Intensity in the year preceding the reporting year Intensity in the reporting period Percentage change compared to the year preceding the reporting year
Year 2022 2023
Total greenhouse gas emissions (according to the location-based method) on net revenues (t CO2 e /in PLN ‘000) 0.202 0.173 -14.36%
Total greenhouse gas emissions (according to the market-based method) on net revenues (t CO2 e /in PLN ‘000) 0.193 0.167 -13.47%

The total carbon footprint of FFiL Śnieżka SA in 2023 amounted to 98,120 t CO2e (including scope 2 calculated using the market-based method), which denotes a decline in the carbon footprint compared to the base year by approximately 33%.

The reduction of GHG emissions by the Company occurred in all three scopes of the carbon footprint, i.e. it covered both indirect and direct emissions. This result is related to a lesser amount of purchased raw materials and the purchase of energy derived only from renewable sources. Scope 1 emissions, including direct emissions, increased compared to the previous year.

In 2023, FFiL Śnieżka SA used green energy in all its branches, which was 100% covered by guarantees of origin and documents confirming their redemption issued by the Polish Power Exchange. This allowed to achieve zero carbon footprint emissions in scope 2 using the market-based method1. In calculations using the location-based method, the carbon footprint in scope 2 in 2023 decreased compared to the base year (2020) despite the expansion of the number of the Company’s branches (the Śnieżka GroupLogistics Centre has been operating since 2022). The decrease is followed by a reduction in energy consumption in all the Company’s branches, which in turn is caused by a reduction in production levels.

 

1 FFiL Śnieżka SA and Śnieżka Group performed calculations using two methods: location-based and market-based. The first method considers the average national energy emission index in the calculations, while the market-based method takes into account the index provided by the energy seller. The rest of the report presents the results of carbon footprint calculations in scope 2 for both calculation methods.

Greenhouse gas emissions of FFiL Śnieżka SA and Śnieżka ToC in scopes 1 and 3 in 2023 [t CO2e]*

 

Information regarding past 
Base year emissions Emissions in the year preceding the reporting year Emissions in the year preceding the reporting year

Emissions in the reporting period

Percentage change compared to the year preceding the reporting year
Year 2020 2021 2022 2023
Scope 1 greenhouse gas emissions
Scope 1 greenhouse gas emissions gross emissions (t of carbon dioxide equivalent) 1968.1 1815.51 991.58 1191.59 20.2%
Percentage of scope 1 greenhouse gas emissions from regulated emissions trading systems (%) no data no data no data no data no data
Scope 2 greenhouse gas emissions 
Gross Scope 2 greenhouse gas emissions according to the location-based method (t of carbon dioxide equivalent) 4647.55 4198.55 4368.42 4077.72 -6.65%
Scope 2 greenhouse gas emissions (t of carbon dioxide equivalent) 3545.24 3186.82 0 0 0.00%
Significant Scope 3 greenhouse gas emissions
Total indirect greenhouse gas emissions (Scope 3) according to the market-based method (t of carbon dioxide equivalent) 140356.23 126671.4 99855.56 96928.74 -2.93%
1 Purchased goods and services 134530.01 125201.46 99347.17 96369.51 -3.00%
[Optional subcategory: Cloud computing and data centre services no data no data no data no data no data
2 Investment goods no data no data no data no data no data
3 Fuel and energy activities (not included in scope 1 or 2) 1401.31 1230.03 226.83 279.4 23.18%
4 Upstream transport and distribution 3657.55 129.98 170.07 176.53 3.80%
5 Waste generated by the operation 92.73 104.53 93.8 71.53 -23.75%
6 Business trips 6.91 3.17 15.38 31.2 102.79%
7 Employees’ commute to work no data no data no data no data no data
8 Leased upstream assets no data no data no data no data no data
9 Downstream transport 667.73 2.23 2.3 0.57 -75.33%
10 Processing of sold products no data no data no data no data no data
11 Use of sold products no data no data no data no data no data
12 Processing of sold products at the end of their useful life no data no data no data no data no data
13 Leased downstream assets no data no data no data no data no data
14 Franchises no data no data no data no data no data
15 Investments no data no data no data no data no data
Total greenhouse gas emissions
Total greenhouse gas emissions (location-based method) (t of carbon dioxide equivalent) 147234.65 132928.00 106360.00 103268.37 -2.91%
Total greenhouse gas emissions (market-based method) (t of carbon dioxide equivalent) 145869.56 131673.73 100847.14 98120.33 -2.70%
* The reduction targets set for FFiL Śnieżka SA are indicated in the Report in item 10.3.3.1. (at the beginning of this chapter).

The Śnieżka Group's carbon footprint in 2023 amounted to 143,620 t CO2e (including scope 2 calculated using the market- based method). Compared to 2022, emissions decreased by 6.2%, and compared to the base year 2020 – by 31%. The Group has a steady decline in its carbon footprint in both direct and indirect emissions.

Indirect emissions included in scope 3 of the carbon footprint in 2023 accounted for 96.8% of total Group’s carbon footprint and amounted to 139,091 t CO2e.

The Śnieżka Group’s carbon footprint in scope 1 also dropped compared to the base year 2020. In 2023, it amounted to 3,409 t CO2e and was lower by approximately 24% compared to 2020. At the same time, compared to 2022, the Group’s carbon footprint in scope 1 went up by over 31%.

In 2023, the Group’s carbon footprint in scope 2 amounted to 5,456 t CO2e using the location-based method and 1,120 t CO2e using the market-based method. The decrease in GHG emissions in scope 2 stems from the reduction of energy consumption in all Group companies. In turn, the difference in the results of calculations with the use of particular methods is caused by the fact that FFiL Śnieżka SA uses only energy from renewable energy sources.

Greenhouse gas emissions of the Śnieżka Group in scopes 1 and 3 in 2023 [t CO2e]*

           Information regarding past
Base year emissions Emissions in the year preceding the reporting year Emissions in the year preceding the reporting year Emissions in the reporting period Percentage change compared to the year preceding the reporting year
Year 2020 2021 2022 2023
Scope 1 greenhouse gas emissions
Scope 1 greenhouse gas emissions gross emissions (t of carbon dioxide equivalent) 4512.5 5402.93 2588.72 3408.89 31.68%
Percentage of scope 1 greenhouse gas emissions from regulated emissions trading systems (%) no data no data no data no data no data
Scope 2 greenhouse gas emissions
Gross Scope 2 greenhouse gas emissions according to the location-based method (t of carbon dioxide equivalent) 7897.31 8113.8 7320.85 5455.82 -25.48%
Scope 2 greenhouse gas emissions according to the market-based method (t of carbon dioxide equivalent) 4911.25 5003.57 1033.84 1120.22 8.36%
Significant Scope 3 greenhouse gas emissions
Total indirect greenhouse gas emissions (Scope 3) according to the market-based method (t of carbon dioxide equivalent) 199107.9 189384.97 149503.53 139091.33 -6.96%
1 Purchased goods and services 188128.8 179013.01 141151.07 129353.37 -8.36%
[Optional subcategory: Cloud computing and data centre services no data no data no data no data no data
2 Investment goods no data no data no data no data no data
3 Fuel and energy activities (not included in scope 1 or 2) 2410.7 2661.94 1014.45 1056.99 4.19%
4 Upstream transport and distribution 7066.07 6176.7 5820.29 7522.54 29.25%
5 Waste generated by the operation 355.37 413.57 296.36 219.37 -25.98%
6 Business trips 10.76 7.64 55.71 59.49 6.80%
7 Employees’ commute to work no data no data no data no data no data
8 Leased upstream assets no data no data no data no data no data
9 Downstream transport 1136.24 1112.11 1165.65 879.57 -24.54%
10 Processing of sold products no data no data no data no data no data
11 Use of sold products no data no data no data no data. no data
12 Processing of sold products at the end of their useful life no data no data no data no data no data
13 Leased downstream assets no data no data no data no data no data
14 Franchises no data no data no data no data no data
15 Investments no data no data no data no data no data
Total greenhouse gas emissions
Total greenhouse gas emissions (location-based method) (t of carbon dioxide equivalent) 211780.7 203179.29 160301.39 149090.38 -6.99%
Total greenhouse gas emissions (market-based method) (t of carbon dioxide equivalent) 208531.7 199791.47 153126.09 143620.44 -6.21%
* The Group has set reduction targets for FFiL Śnieżka SA and Śnieżka TOC, which are indicated in the Report in item 10.3.3.1. (at the beginning of this chapter).

For data from 2023, biogenic emissions related to the addition of biofuel to diesel oil and gasoline in Poland were calculated. These are out of scope emissions.

Biogenic emissions of FFIL ŚNIEŻKA SA and Śnieżka Group in t CO2e

 Biogenic emissions FFiL Śnieżka SA Śnieżka Group*
Gasoline 7.32 31.75
 Diesel 4.01 12.58
Biomass (wood) 0 59.70
Total 11.33 104.03
* Due to the lack of confirmation of the content of bio additives in fuels used by BelPol and Poli-Farbe Kft., these companies were not included in the calculations of fuel emissions.

Carbon footprint calculation methodology

The Śnieżka Group calculates the organization’s carbon footprint and treats the results as one of the measures of its impact on the natural environment. The calculations in 2023 were carried out in accordance with the standards:

  • The Greenhouse Gas Protocol ”A Corporate Accounting and Reporting Standard Revised Edition”,
  • GHG Protocol “Scope 2 Guidance”,
  • Corporate Value Chain (Scope 3) Accounting and Reporting Standard.

The organizational boundaries of the GHG emission calculations covered the activities of the Śnieżka Group, divided into companies: FFiL Śnieżka SA, Śnieżka Trade of Colors Sp. z o. o., RAFIL SA, Poli-Farbe Vegyipari Kft., Śnieżka-Ukraina Sp. z o. o., Śnieżka-BelPol Sp. z o. o. The results were consolidated according to operational control at the Group level, thus accounting for 100% of emissions from each company. The data on the basis of which the calculations were made came from internal registers and company data.

The calculations were started by updating the conversion factors to the unit changes. All conversion factors are subject to update once a year. Source of conversion factors:

  • Calorific values: „Calorific values and CO2 emission indicators (WE) in 2020 for reporting under the Emissions Trading System for 2023″ (KOBiZE).
  • Regulation of the Minister of the Environment of December 13, 2018 on lists containing information and data on the scope of use of the environment and the amount of fees due.
  • DEFRA database tables: Conversion factors 2023: full set (for advanced users).

Emission factors have been updated using:

  • KOBIZE Calorific values (WO) and CO2 emission factors (EC) in 2020 for reporting under the Emissions Trading System for 2023 – natural gas, gasoline, diesel, LPG, hard coal
  • CO2, SO2, NOx, CO and total dust emission factors for electricity based on information contained in the National Database on emissions of greenhouse gases and other substances for 2022 (used for calculations for 2023) KOBiZE
  • DEFRA factors 2023
  • Electricity emission factors for individual countries: website www.irena.org
  • Other factors for which data from paid databases were used in previous years, such as Ecoinvent, have not been updated
  • Delivery LCA – the emission factor was provided by the supplier.

Selected calculations for scope 3.

Raw materials and services

All raw materials acquired externally1 were included in the carbon footprint of a company that made the purchase. In the case of internal2

flow, attention was paid to not to duplicate the value of a given raw material, i.e. the consumption of this raw material should be included in a company to which it is ultimately addressed. For example, FFiL Śnieżka SA purchases resin and transfers it to Śnieżka-Ukraina, therefore the value of this resin should be recognized in Śnieżka-Ukraina and deducted from the value in FFiL Śnieżka SA.

1 “External” flow means purchasing raw material from an external company.
2 Internal” flow means the transfer of raw materials between companies of the Śnieżka Group.

Energy and fuel related emissions not covered by scope 1 and 2

It covers indirect emissions from the use of energy and fuels. Calculations are made based on data from calculations for scopes 1 and 2.

Upstream – transport and distribution

In order to calculate the carbon footprint of this category, appropriate tonne-kilometer values (weight of cargo multiplied by distance in km) for individual modes of transport were applied.

Waste generated as a result of activities

In order to calculate the carbon footprint of this category, appropriate amounts of waste generated were introduced, considering: the location in which the waste was generated (this applies to companies with more than one branch) and the type of waste processing. For calculation purposes, three types of waste processing were distinguished: reused, recycled, disposed of/sent to a landfill.

Business trips

The number of passenger kilometres was counted separately for each means of transport, i.e. car (including taxis), train, plane, bus (including bus and public transport). The total number of passenger kilometres was used to calculate emissions.

Downstream – transport and distribution

Appropriate tonne-kilometer values  (weight of cargo multiplied by distance in km) were entered for individual means of transport – separately for cars and separately for trains.

Frame 522 (1) Frame 522 (1)

Emissions of volatile organic compounds and dust

The emission of volatile substances (volatile organic compounds – VOC) into the air depends on the size and type of production. Therefore, in 2023, there was a decrease in VOC emissions at the FFiL Śnieżka SA plants. Whereas, VOC emissions in relation to production volume remained at a similar level.

The volume of VOC and dust emissions and the volume of VOC emissions in relation to production in 2023 in the Śnieżka Group decreased compared to the previous year. This was conditioned by a decrease in production compared to 2022.