Sustainability report 2019

74 Scope and completeness This is the eleventh AAK Sustainability Report. The last report was published in April 2019. The report is prepared in accordance with the GRI Standards: Core RSWLRQ ,W DLPV WR SURYLGH VXI¿FLHQW DQG FOHDU PDWHULDO WR UHÀHFW RXU DFWLRQV UHODWHG WR WKH VLJQL¿FDQW WRSLFV LGHQWL¿HG LQ RXU PDWHULDOLW\ DQDO\VLV GXULQJ WKH UHSRUWLQJ period. In general, the data in this report covers our activities from January 1 to December 31, 2019. New sites are not required to join our reporting until they have one full year of production. The Environmental data in this report relate to the seventeen AAK production sites that were fully operational during 2019. Other core data related to social disclosures such as employees, gender composi- tion, age includes AAK sourcing, sales and purchasing RI¿FHV DQG LV FDOFXODWHG SHU 'HFHPEHU EDVHG on payroll information. Data input and calculations The report is based on information received from all sites and contains results based on locally calculated data that is compiled and calculated on a global level. During 2019, we have sharpened the process of collecting input with more instructions and stricter YDOLGDWLRQ IXQFWLRQV 6RPH GDWD HUURUV ZHUH LGHQWL¿HG during the validation process, mostly connected to calculations, which were adjusted together with the different sites. This led to minor adjustments in previous years’ reporting. Accuracy and changes in the reporting The ability to rely on data based on source documents is a keystone for AAK and it is expected that all data are WUDFHDEOH WR UHFRUGHG HYLGHQFH HQDEOLQJ YHUL¿FDWLRQ Work is continuously ongoing to improve the data quality. In terms of restatement of information, AAK has improved the disclosure of greenhouse gases and aligned data collection and reporting with the Green- house Gas Protocol. This has lead to a change in how we disclose our GHG emissions, going from total direct emissions to Scope 1 direct emissions. In order to create a strong foundation and prepare to set a target in line with the science based target method AAK teamed up with a third party specializing in climate disclosure. The outcome was an aligned data collection and a centralized framework for calculating emissions. This has led to more uniform calculations of scope 1 and 2 emissions in line with the Greenhouse Gas Protocol. The scope 2 data used to compare the GHG intensity rate during 2012-2018 is based on energy use reported at the time and estimated emissions based on ecoinvent version 3.5*. GHG emissions $$. UHSRUWV DFFRUGLQJ WR *+* 3URWRFRO¶V ¿QDQFLDO control approach. Scope 1 (Direct GHG emissions from energy use) The scope 1 emissions are calculated from the consumption of fuels together with documented heating values and emission factors. Corrections have been Reporting Principles