References GHG Emissions Data Methodology The methodology for computing Scope 1, 2 and 3 GHG emissions is listed below. GHG Emissions Data Methodology Approach Scope 1, 2 and 3 emissions were computed using Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004), and Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011), unless otherwise stated. CICT applies the operational control approach as defined by the GHG Protocol to determine the scope of its GHG emissions which encompasses the properties it owns and has operational control over. Gases included in the computation are carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulphur hexafluoride (SF6), where applicable, and where the relevant emission factor inclusive of these gases is available in the emission factor databases used by CICT. Scope 1 GHG Emissions Scope 1 GHG emissions relate to direct emissions from direct fuel combustion (Natural Gas, Compressed Natural Gas, Diesel, Liquefied Petroleum Gas) and fugitive emissions from refrigerant use from chiller top-ups and refrigerant gas leakage. The 2024 data was collected based on activities controlled by CICT, with the data for the emissions primarily derived from ad hoc diesel usage and refrigerant use from chiller top-ups. Emission and Conversion factors For the computation of the 2024 emissions from fuel combustion, emission factors used were from UK Government GHG Conversion Factors for Company Reporting 2024. For the computation of 2024 emissions from refrigerants, global warming potential (GWP) rates used were from IPCC Assessment Report 5. Changes in Reporting Period In 2024, this category was expanded to include available data on fugitive emissions. Scope 2 GHG Emissions Scope 2 GHG emissions relate to indirect emissions from purchased electricity, district heating, and district cooling. The 2024 data covered the energy consumption related to operations in landlordcontrolled areas of CICT’s 21 Singapore properties. Emission and Conversion factors Emission factors used for the computation of the 2024 emissions were from International Energy Agency (IEA) 2024 (AR6 Applied). Renewable energy, including offsite renewable energy via retired Renewable Energy Certificates (RECs) and virtual Power Purchase Agreements (PPAs), have an emissions factor of 0 for market-based emissions reporting. Changes in Reporting Period Enhanced disclosure of location-based and market-based emissions in 2024. Scope 3 GHG Emissions Scope 3 emissions measure the indirect emissions resulting from value chain activities. In this report, the Scope 3 GHG emissions were expanded to five Scope 3 categories. They included Capital Goods (Category 2), Fuel and Energy-related Activities (Category 3), Waste Generated in Own Operations (Category 5), Business Travel (Category 6) and Downstream Leased Assets (Category 13). Scope 3 emissions includes corporate air travel by CICTML’s Board and employees, emissions from overseas assets managed by third parties, and purchased electricity and diesel consumption related to assets under development or upgrading. CICT will continue to enhance the coverage, accuracy and clarity of its Scope 1, 2, and 3 emissions disclosures. However, this is contingent on the availability/accessibility of data upstream and downstream of its value chain (including tenants and suppliers). Category 2: Capital Goods Relates to embodied carbon emissions from assets under development or upgrading relating to purchased electricity and diesel consumption in construction activities. Emission and Conversion factors For computation of 2024 emissions from diesel and purchased electricity used in construction activities, emission factors used were from UK Government GHG Conversion Factors for Company Reporting 2024 and IEA 2024 v1.1 (AR6 Applied). Changes in Reporting Period No significant changes. 61 Sustainability Report 2024
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