10 Steps to Becoming a Carbon Neutral Business

Page 5 STEP 01: DEFINE YOUR AMBITION To make any carbon neutrality claim whatsoever, as a minimum you need to address the emissions that are directly caused by your company (Scope 1) and the indirect emissions resulting from purchased electricity (Scope 2). Including Scope 3 emissions in your pledge is optional and different organizations can choose to include different sources depending on what is considered important for their company or industry. For example, if your industry has a particularly heavy footprint from transport emissions, you can choose to include these in your boundary and claim carbon neutral transport. LM WIND POWER’S APPROACH TO DETERMINE EMISSIONS BOUNDARIES For LM Wind Power, the question of which emissions to include was about our responsibility and a frank assessment of what we could reasonably influence with the resources available. We decided to go beyond the minimum requirements of carbon neutrality (Scope 1 + 2 emissions) to include the emissions over which we have operational control. The boundaries of our pledge From the moment the material leaves the supplier’s manufacturing site ... ...to the point where the customer takes responsibility for the product. LM WIND POWER’S OPERATIONAL CONTROL SUPPLIERS CUSTOMERS