4.2 Greenhouse gas balancing
The accounting period covers the timeframe from 1 January to 31 December 2024. The scope includes the activities of SQS Switzerland and contains the information of the upstream and downstream value chains. Although presumed significant, the activities of the subsidiary SQS Italia S.r.l., founded in 2023 and based in Milan, were only included to a limited extent. This means that the total Scope 1 and Scope 2 emissions and Scope 3 emissions for the subsidiary were only partially considered in accordance with the GHG Protocol. Business transaction data was taken into account as it is collected centrally in Zollikofen. The reason for the exclusion of all other categories according to ISO 14064-1 and the other Scope 3 emissions according to the GHG Protocol is that the local data collection in Milan has not yet taken place. The - minor - activities of the subsidiary SQS Deutschland GmbH, based in Constance, were not taken into account because they are presumably insignificant.
Data is collected once a year and is coordinated internally. The data used to compile the sustainability report comes from several internal and external sources. Wherever possible, exact data is used, such as the kWh purchased, which are included in the electricity bill. However, we do not carry out our own measurements. For specific activities, the figures are based on estimations. The level of uncertainty of the data sources is described in the GHG report.
Errors and inaccuracies can occur, particularly in the area of emissions that are considered insignificant. Criteria for determining significant emissions are the quantitative amount of an emission source and the availability and quality of emission data. The determination of the significance of emissions is described in the GHG report. SQS is committed to high and continuously improving data quality in order to be able to report emission values that are as close to reality as possible. For this reason, we have had our greenhouse gas balance verified externally by Quality Austria for the first time.
The following footprint results for the year 2024:
The three scopes (according to the GHG Protocol) divide emissions into direct (Scope 1), indirect energy-related (Scope 2) and other indirect emissions (Scope 3). Direct emissions arise from sources that are owned or controlled by us. Indirect emissions are generated by other companies, for example in the generation of electrical energy. For the reporting year 2024, Scopes 1 and 2 include emissions from Zollikofen and Milan. Scope 3 emissions were recorded comprehensively for Zollikofen, but only to a limited extent for Milan.
Due to our decentrally organised and global service offering, Scope 3 emissions accounted for around 96% of our carbon footprint in 2024. Scope 1 and Scope 2 emissions together accounted for just under 4% of our footprint. A detailed overview of emissions, data sources and emission factors can be found in our GHG report.
