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  "documentTitle": "sustainability investor presentation mar 24",
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  "notes": "This slide provides a detailed breakdown of the calculation methodologies for various Scope 3 emission categories, referencing the Greenhouse Gas Protocol and specific data sources like CEDA and CDP.",
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      "text": "UBS Group Sustainability Report 2024 | Supplement | Environment",
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      "text": "Scope 3, category 3 is calculated based on all relevant energy and fuel indicators represented in scopes 1 and 2. Scope 3, category 5 is calculated based on the office waste data collected in our locations. Where activity data could not be collected, we estimated the kilograms of waste produced. Scope 3, category 6 includes emissions from our business travel by air, and by rail and road where information is available. This is the first time we have also included emissions from hotels in our calculations. Scope 3, category 7, employee commuting, as defined by the Greenhouse Gas Protocol, includes emissions from employee commuting and from employees working from home. For employee commuting, we estimate emissions based on the distance traveled, using governmental sources that provide average distances per mode of transport, and on the percentage split of transport modes used by commuters. For emissions from employees working from home, we use the UNFCCC model.",
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      "text": "Scope 3, categories 10 to 12 are not relevant to the UBS business model as we do not supply physical products. Scope 3, categories 8 and 13 is currently not reported separately and are partially included in the reporting of our scope 1 and 2 emissions. We are working to gain more clarity on this category. Scope 3, category 14 is not applicable to UBS as it does not have franchises.",
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      "text": "To calculate the scope 3, category 1, 2, 4 and 9 emissions, we used a combination of applying a spend-based method and using supplier-specific actual emissions. The spend-based method is based on our annual spend with vendors and associated emission factors (supplier specific emissions intensity is taken from the CDP, where data is adequate and verified, and for others from the Comprehensive Environmental Data Archive (CEDA) by Watershed Factors multi-regional input / output emissions factor database per industry and country). For supplier-specific actual emissions, our primary cloud provider's emissions are taken directly from the emissions impact dashboard provided by them. Scope 3, category 1, 2, 4 and 9 emissions are reported together because they are based primarily on our spend with vendors, which is a mix of our capital and operating expenditure. Furthermore, they include spend related to transportation and the delivery of purchased goods and services and related to downstream transport.",
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      "structure": "The Why (Belief) -> The How (Process) -> The What (Result)",
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