Classification and CO2 Footprint Assessment of Software Purchases

Hi

I would like to discuss our approach towards the procurement and utilization of software packages for one of our clients, a services company with significant software expenses. We propose to categorize these expenses under section 3.1 (Goods & Services).

Specific data from Microsoft has been received, tailored to our client’s needs. Could you please advise on which Microsoft scopes should be considered for inclusion under section 3.1 for our client?

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Additionally, another software provider has shared their total CO2 footprint with us. Unfortunately, they are unable to provide client-specific data. We are considering comparing the provider’s total revenue against our client’s expenditures on their services to determine our client’s proportional share. This percentage could then be applied to the provider’s overall CO2 footprint to calculate our client’s specific contribution. I would appreciate your thoughts on this approach. Similarly, which scopes should we consider for section 3.1 in this case?

Thank you for your input.

Best regards,
Jelte

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Hi Jelte,

Thanks for this question. Interesting case.

  1. For scope 3.1 (where this service applies to) the minimal boundary is all upstream (cradle-to-gate) emissions of purchased goods and services. So all scopes of Microsoft should be included.
  2. That seems a reasonable approach to me. You can add it in the attachment of the entry to make sure the auditor can check it whenever needed.

Does this seems logic?

Warm regards,
Steven

3 Likes

Hi Steven,

Absolutely, your approach makes sense. Thanks for the clear explanation!

Best regards,
Jelte

1 Like

For Nr2: I believe the percentages would fall under the classification of allocations. We should include them within the boundaries, and adjust the following statement :
" In our calculations, we did not use any allocation percentages to determine the
emissions share of each subunit. The chosen consolidation approach is consistent
across all units and subunits."