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  "documentTitle": "PwC Network Climate-related disclosures report",
  "authorId": "PwC",
  "authorName": "PwC",
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  "notes": "This slide details methodological changes and their quantitative impacts on historical GHG emission data.",
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      "text": "The measurement of our GHG emissions reflect the approach adopted in International Financial Reporting Standards (IFRS) S2. The related disclosed metrics are subject to inherent high uncertainties arising from reliance on activity data and emission factors obtained from third parties. Where activity data and emission factors cannot be obtained on a timely basis, or are incomplete, estimation is used.",
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      "text": "Commuting emissions were calculated for the first time in FY25 for the whole of the PwC network. These emissions are calculated using a mix of actual, surveyed data supplemented with estimates where required. All prior year data was also calculated using these methods to allow for year-on-year comparison. Impact of these revisions on total Gross GHG emissions: FY19: 7.6%; FY22: 5.6%; FY23: 5.4%; FY24 5.9%; FY25: 5.0%",
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      "text": "The release of new IEA emission factors has allowed for full alignment to the IEA emission factors for the measurement of scope 3 category 3: upstream fuel-related emissions and transmission and distribution losses. The impact on scope 3 category 3 for FY19 is 22%. Further revisions were made to previously estimated data due to more actual data becoming available where estimates were previously used: FY19:-2%; FY22:-1%; FY23:-6%; FY24: -5%.",
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      "text": "Emission factors for accommodation were revised from the UK Department for Energy Security and Net Zero (DESNZ) to Cornell Hotel Sustainability Benchmarking Index (CHSB) to reflect more current and relevant accommodation emissions. The impact of these revisions on total business travel GHG emissions was as follows: FY19: -3%; FY22: -2%; FY23: 2%; FY24: -2%. The impacts are variable due to the impact of the COVID-19 pandemic and misaligned timing in emission factor updates between the DESNZ and the CHSB.",
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      "text": "Biogenic emissions were revised to include biogenic emissions from business travel to account for out of scope emissions more comprehensively. The impact of these revisions on biogenic emissions: FY19: 8%; FY22: 5%; FY23: 7%; FY24: 13%.",
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      "text": "Energy usage (electricity and heating) was revised due the availability of actual data to replace previously estimated data. The impact of these revisions on energy usage: FY19: -2%; FY22: -3%; FY23: -3%; FY24: -2%.",
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      "text": "Emission factors for heating were revised from DESNZ to IEA to account for the regional differences in our network heating footprint resulting in more relevant scope 2. The impact on emissions were: Market-based emissions FY19: 6%; FY22: 31%; FY23: 21%; FY24: 32% Location-based emissions: FY19: 5%; FY22: 6%; FY23: 3%; FY24: 3%",
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      "text": "iii Changes in estimates",
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      "text": "Appendices",
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      "text": "ii Measurement uncertainty",
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