This metric tracks the total weight in metric tons (t) of solid waste generated by the company’s own operations in the last calendar year.

ZeroDay defines waste as “anything for which the entity has no further use and which is discarded or is released to the environment.”

Waste is defined according to national rules and regulations. Included in this figure are “slags, dusts, sludges, used oil, and other solid wastes.”

The GRI (Global Reporting Initiative) specifies that the data can be “modeled or sourced from direct measurements such as waste transfer notes from contracted waste collectors, external assurance, or audits of waste-related data.”

This metric tracks the mass of Scope 1 greenhouse gases emitted by the company, as measured in metric tons (t) of carbon dioxide (CO2) equivalent in the last calendar year.

The GHG Protocol defines scope 1 emissions as direct emissions that “occur from sources that are owned or controlled by the company, for example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in owned or controlled process equipment.”

Also included are emissions from company-owned/controlled mobile combustion sources (e.g., airplanes, trucks, trains, ships, buses, and cars), which transport materials, products, waste, and employees.

According to the GHG Protocol, “[d]irect CO2 emissions from the combustion of biomass shall not be included in scope one but reported separately. The GHG Protocol specifies that “GHG emissions not covered by the Kyoto Protocol, e.g., CFCs, NOx, etc, shall not be included in scope one but may be reported separately.“

The GHG Protocol provides tools, step-by-step guidance, and electronic worksheets to help users calculate GHG emissions from specific sources or industries.

This metric tracks the mass of Scope 3 Emissions attributable to the company, reported in metric tons (t) of carbon dioxide (CO2) equivalent (e) in the last calendar year.

GHG Protocol specifies that scope 3 emissions represent “all other indirect emissions. Scope 3 emissions are a consequence of the activities of the company but occur from sources not owned or controlled by the company. Some examples of scope 3 activities are extraction and production of purchased materials; transportation of purchased fuels; and use of sold products and services.”

GHG Protocol provides tools, step-by-step guidance, and electronic worksheets to help users calculate GHG emissions from specific sources or industries.

This metric tracks whether the company has set a date by which it plans to reach net-zero GHG emissions.

Net zero is defined as “the balance between the amount of greenhouse gas produced and the amount removed from the atmosphere.” This metric presupposes that the company has set net-zero targets and attached a date to that goal.

For additional guidance, see the Science Based Targets initiative’s framework and verification process.