Reporting Principles
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
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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 composition,
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age includes AAK sourcing, sales and purchasing
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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
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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
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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 Greenhouse
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
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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