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1、Sustainability Report 20212021An update on BearingPoints sustainability journeyw2This document serves as a sustainability supplement to the BearingPoint Annual Report 2021,providing essential quantitative information for our key areas of sustainable action,People and the Planet.Contrary to the Annua
2、l Report 2020,we have added further indicators to enhance the degree of transparency as suggested by the Global Reporting Initiative Standards(GRI Standards).In addition to the context provided in the Annual Report 2021,we also present a summary comprising key decisions,actions/steps,and results of
3、the past year to advance our sustainability journey.About this documentw3Greeting note.4Recall:our sustainability goals.6Update on how we advance with our sustainability goals(2025).14Update on further actions to continue professionalizing ours sustainability efforts.48Quantitative update.58More for
4、 our people.60More for people in our society.63More for our planet.66Glossary.68CONTENTSw4greetingnote from Axelle A lot has happened since the launch of our Sustainability Report 2021 about a year ago.This summer made climate change real for many of us that had not previously been directly affected
5、.2022 was also the year war returned to Europe our European values are being defended in Ukraine.Overall,these past months(and years)have confronted us with how fragile everything we long took for granted actually is.It is time to position ourselves and take action.As Sustainability Sponsor of our M
6、anagement Committee,I have a special responsibility to ensure that our firm does things“right.”Of course,our sustainability endeavors are a team effort and require our total commitment.Last year,we extended our BearingPoint Strategy 2025 with ambitious sustainability goals,including reducing our car
7、bon emissions by 50%by 2025 in all our countries in compliance with SBTi.Defining these goals was an important step for us.This year,we anchored these commitments to people and the planet with our BearingPoint Purpose,“Together,we are more than business.”This is and shall be what this firm stands fo
8、r and wants to be known for.Looking at what we were able to tackle throughout the past year fills me with some optimism and,most of all,pride.It is great to see how many of our people care,share their ideas,and go beyond.Our international sustainability services community is growing,organically and
9、by teaming up.w5Recently,we acquired I Care,a specialized environmental consulting firm,to reach a critical size in climate/biodiversity/ESG expertise.We positively impact people and the planet the most by helping our clients transform business models and value chains.In our daily practice and clien
10、t engagements,we are embedding(more)sustainable ways of working.There are numerous noteworthy decisions,programs,and personal anecdotes to share.Many of these you can already read in our Annual Report 2021,where we linked all activities to our Purpose and the key purpose streams more for people,more
11、 for our planet,more innovation.This shows how deeply linked sustainability is and will be for our firm.With this edition of the sustainability report,we mainly provide sustainability data for the reporting year 2021.We are happy to update you on what has happened in the past months:what we have ach
12、ieved,learned,and where we see room for improvement.We hope you will enjoy this report and join us on this ambitious journey.Together,we are more sustainable!Axelle Paquer Sustainability Sponsor in the Management Committee6Recall:our sustainability goalsIn 2020,we defined ambitious sustainability go
13、als that enriched our Strategy 2025.We decided to:implement the idea of“sustainable by design”via Sustainable Ways of Working(SWOW)substantially increase the number of females across all levels(Female Acceleration)reduce emissions significantly(EMission Zero)work towards a B Corp Certification678Sus
14、tainable Ways of WorkingAll projects to be delivered“sustainably by design”30%of projects also fulfill premium sustainability criteriaActions taken:Elaborated on BearingPoints definition of sustainable project management and premium sustainability criteria Launched first pilot of SWOW in Q4/2021 Def
15、ined a SWOW routine enriching our given client engagement cycle Set up tracking and reporting to measure acceptance and progress Launched second real-life pilot with client projects in July 2022 First 15 SWOW agents started their work Female AccelerationIncrease the number of female staff to 40%Have
16、 20%female PartnersEnsure female representation in(country)leadership teamsActions taken:Broke down the three sub-goals for female acceleration to country level Elaborated two frameworks that provided guidance on how we shall make higher female representation happen:A framework on Female Acceleratio
17、n and a connected framework on family support Introduced frameworks to country HR Country HR to elaborate roadmapsUpdate on how we advance with our sustainability goals(2025)9EMission ZeroReduce our CO2e emissions firm-wide by 50%as compared to the baseline year 2019 in compliance with SBTi/GHG prot
18、ocolActions taken:Designed a fair approach to calculating country-specific emission reduction goals Set up local EMission Zero teams in countries and regions Country teams to develop roadmaps Started working on more frequent emission data updates(goal:mid-year update on most material emissions)Hande
19、d in first CDP questionnaire(currently under review)B Corp CertificationGet B Corp certifiedActions taken:Shared required information about our firm with B Lab for them to decide on the proper certification stream Participated in B Lab Bootcamp to set ourselves up for the certification process Conne
20、cted with B Corp Organizations Recently responded to the requests raised via the preliminary risk assessment(a step to take before the actual certification)Further actions to professionalize our sustainability effortsLooking at the past twelve months,we have made progress in our journey for a“sustai
21、nable by design”approach for our firm.10Purpose launch:A big step was the launch of our purpose in spring 2022.The purpose statement,“Together,we are more than business,”envisions that we do not simply do what we do because it is profitable.We want to have a positive impact on our people,our clients
22、 people,and people in society consequently,“More for People”is a key pillar of our purpose and is reflected in our Strategy 2025.Moreover,we have included“More for the Planet”to accentuate that maintaining a livable planet requires all our attention.We seek to improve internally and externally by su
23、pporting our clients with their climate and environmental agendas.Lastly,with“More Innovation,”we formulate our ambition to provide solutions,keeping in mind the benefit to people and the planet.Through the participatory definition of our purpose,we delineated the long-term direction for our strateg
24、ic endeavors and daily decision-making.Our purpose pillars extend our sustainability strategy from operational actions to a services portfolio embedded in our corporate culture.Governance:In addition to our sustainable by design steering committee and the firm-wide priority teams created per goal,co
25、untries have defined local working groups to act toward EMission Zero.Furthermore,country HR designated a dedicated professional to support Female Acceleration.For Sustainable Ways of Working(SWOW)and B Corp Certification,we drive actions from a firm-wide level and reach out to engagement teams,tool
26、 owners,and leaders.Thus,we defined customized governance for each goal to ensure proper accountability and effectiveness.Sustainability as part of our enterprise risk management:We have started making sustainability a part of our enterprise risk management to ensure that climate,environmental,and s
27、ocial challenges and their potential negative impacts are addressed and properly mitigated.11Legal reporting requirements:Up to now,we report on our sustainability voluntarily because we think it is the right thing to do.In the future,we will be required to comply with the new EU Corporate Sustainab
28、ility Reporting Directive(EU-CSRD).To ensure these demands for greater transparency,we started applying the GRI reporting framework,which is the current industry standard and is aligned with future EU standards.Accordingly,a team of in-house sustainability consultants supported the Global Lead Susta
29、inability in screening the GRI disclosures and selecting GRI disclosures.Stakeholder involvement:Stakeholder involvement is key when approaching sustainability in a professional setting.We regularly encourage our people to share their feedback and ideas with us.While we perform strongly in this area
30、,we have not yet conducted a holistic and systematic stakeholder assessment.However,when dealing with future sustainability reporting requirements,we took this as an opportunity to conceptualize our future stakeholder engagement process(“materiality assessment”).During the summer of 2022,a team of i
31、n-house sustainability consultants conducted the first internal materiality assessment(staff and Partners).As a next step,we intend to invite external partners(clients,nonprofit partners,and others)to share what they deem as essential for us to contribute to mitigating severe global challenges.For u
32、s,this assessment provides valuable insights into identifying potential blind spots and eventually re-prioritizing our sustainability efforts.Data:In parallel to scrutinizing future reporting requirements,we have also already contacted key data/information owners to prepare future requests.Some of t
33、he requested quantitative information is already provided in our data update 2021(new disclosures are labeled as“NEW”).In the meantime,we will continuously improve our data governance together with the help of a new role,the Sustainability Analyst.We need to respond to the diverse and frequent reque
34、sts for sustainability information in a consistent,reliable,and easily accessible way.122021key figures updateWith the EU-CSRD at our door,we have already started to equip ourselves for standardized,integrative reporting(based on GRI and accordant disclosures).Yet,for this reporting cycle,we updated
35、 key figures provided with our 2020 reporting and added additional information inspired by specific GRI disclosures.131415How to read the data appendixThe data is presented for three categories:More for our people,where we address our staff composition,diversity indicators(incl.our goals with female
36、 acceleration),awareness measures,and development opportunities More for people in our society,where we provide information on volunteer activities for the benefit of the communities we serve and pro bono support of nonprofit organizations More for our planet,where we focus on emissions being genera
37、tedThe data is displayed in a tabular format,including data for the current reporting period and corresponding historical data.Moreover,we have added a column to show the relative change to date.For all categories and emissions dimensions,we provide general information on the data quality and underl
38、ying assumptions.We also offer transparency regarding corrections that have been made as regards the data from the previous year.For the different data categories,we also look back on what we did to improve data quality and share an outlook of what is on our backlog.16More for our peopleGlobal headc
39、ountOverallShare of femalesShare of malesManagement(percentage by gender)Share of femalesShare of malesPartners(percentage by gender)Share of femalesShare of malesManagement committee(composition by gender)WomenMen All CFS*4,638 3,99736%31%64%69%All CFS*4,648 4,048 36%32%64%68%All CFS*4,261 3,707 38
40、%33%62%67%All CFS*-8.3%-6.2%+6.0%+3.1%-3.1%-1.4%RY19RY20RY21 since 202023%77%24%76%28%72%+16.7%-5.3%11%89%12%88%12%88%001929290017GenerationsBabyboomers born 1946-1964Generation X born 1965-1980Generation Y born 1981-1994Generation Z born 1995-2012How people feel“indicatorsSense of belongingEngageme
41、ntPsychological safetyLeadership cultureSessions&events in the countries coordinated by DIVE teamsDIVE sessions in the countriesTrainingsFirm-wide virtual trainings Number of participantsFirm-wide e-learnings Number of participants6%24%64%6%5%23%63%9%4%20%58%17%-20%-13%-7.9%+47.1%RY19RY20RY21 since
42、2020piloted4.94.75.44.84.94.75.44.94.84.75.5n/an/an/an/an/an/an/an/a983,6822291,896n/an/an/an/an/a203518New hiresOverallNew hires by genderShare of femalesShare of malesNew hires by generationBabyboomers born 1946-1964Generation X born 1965-1980Generation Y born 1981-1994Generation Z born 1995-2012N
43、ew hires by regionGSAFBLAGROWGLONCENumber of nationalities working in the firmOverall All CFS*1,135 975 All CFS*778 704 All CFS*1,342 1,255 All CFS*+72.5%+78.2%RY19RY20RY21 since 2020 59%64%41%36%61%63%39%37%61%64%39%37%0+1.6%0 0778276-7.3%Alln/an/an/an/aAlln/an/an/an/aAll493737508n/an/an/an/an/an/a
44、n/an/an/an/an/an/an/an/a495291199107250n/an/an/an/an/a1920Sample and data basis All data is gathered on December 31 if not otherwise indicated.All data is retrieved and collected once a year to feed/update our DIVE Dashboard.The data we report in the People|DIVE section is taken from four sources:De
45、mographic data:Our ERP is the source for most of the people data.Here,we look at active staff and provide aggregate,firm-wide headcount data.For the gender deep dives,we differentiate between people working in consulting and people with internal functions since the job requirements are said to diffe
46、r,e.g.,client-facing roles are prone to come with travel needs,requiring additional efforts to balance private and professional schedules.People development:From now on,we will include statistics on people development the number of firm-wide virtual trainings(trainings conducted virtually due to the
47、 pandemic)and e-learnings offered as well as average time per person spent on firm-wide trainings.“How people feel”-indicators:Through surveys,we collect anonymous people feedback to incorporate soft aspects.The responses are indicators to understand whether people feel our envisaged organizational
48、culture is representative of them.This is especially important for DIVE as our activities aim at inclusion and belonging.The People Survey is conducted every fall.Since 2021,we have added the mid-term Pulse Survey a shortened version of our People Survey.We share information on four relevant survey
49、indicators.While these are originally latent constructs,we only used a single-item approach(selection of one highly loading item from a scientifically proven item battery).We asked for feedback on the following statements:“I feel a sense of belonging at BearingPoint”(Construct:Sense of Belonging)“I
50、am proud of the work that I do”(Construct:Engagement)“I often express my views on issues important to me,even when I know that others will disagree”(Construct:Psychological Safety)“My leaders(Development Manager,Engagement Manager,Team Leader)treat me with respect”(Construct:Leadership Culture)All i
51、tems apply a 6-point Likert scale,with 1=”strongly disagree”and 6=”strongly agree”.The statement on Belonging was piloted in 2019 in a separate survey that used different sample sizes and scales.We only included the statement on Leadership Culture in our 2020 People Survey,explaining a lack of histo
52、rical data,too.DIVE activities:Our local DIVE Leads have organized several local initiatives for and with their colleagues on site(e.g.,speaker sessions or joint campaigns).We use a specific reporting sheet(“(Y)Our Doing“)to track these initiatives.In our reporting,we include all activities in 2021
53、with the status“finalized,”“in progress,”and/or“ongoing.”DIVE data team(Global Lead Sustainability,DIVE Leads from the countries,Equal Opportunities Officer Germany,Power BI expert(Ireland),HR Controlling,Career&Leadership Development CLD team21Corrections&updatesWe needed to correct historical data
54、 on new hires for 2019 and 2020.We have provided more detailed information on new hires,nationalities,and trainings to comply with further GRI reporting disclosures.Looking back In 2021,we introduced a concrete DIVE goal with“Female Acceleration.”Female Acceleration is now a guiding principle compri
55、sing three measurable sub-goals of higher female representation across three levels(staff,Partners,and leadership teams).For these goals,which were formulated firm-wide,we elaborated country-specific growth paths,considering the country-specific situation in terms of(a)growth ambition,(b)status quo
56、in female representation,and(c)context factors.For example,some practices have an especially high need for developing skills,and,in parallel,the pool of female candidates is limited.Regional leaders now have these goals for female acceleration as part of their Partner scorecard,in which the key prio
57、rities and concrete expectations for their role are defined.In parallel,firm-wide HR has worked on a consistent Employee Value Proposition that further defines the idea of people-centricity for our people processes,including peoples growth,belonging,and well-being.On a firm-wide basis,we developed k
58、ey frameworks to offer country HR a vision and guideline on what is expected and needed from their end to promote goal achievement for Female Acceleration and Family Supportiveness.In the first step,country HR shall challenge their plans and roadmaps to tackle their identified,country-specific chall
59、enges and needs.Outlook In the future,we aim to define new ways to ask for our peoples feedback.While our current survey routines certainly provide an idea of“how people feel”on a general level,we are aware that we would benefit from more concise,ongoing,and engaging approaches to requesting peoples
60、 feedback.A dedicated HR working group develops this new setup.We also aim to include evaluations for our training statistics.In parallel,we seek a more consistent approach to time codes used in our time recording system to ensure reliable information on training times beyond firm-wide activities.To
61、 report on DIVE activities,we seek to mobilize our DIVE Leads to share their documentation with Global Sustainability via the defined reporting processes.We see further room for improvement regarding the operationalization of Female Acceleration“Goal 3,”which claims for us to ensure female represent
62、ation in all leadership teams.We first focused on leadership roles(country leadership)and then cascaded to other management roles to ensure diverse representation in every team/practice.We are also aware that power dynamics in the job market confront local HR and recruiting with numerous challenges.
63、Thus,we need to ensure that dedicated resources are secured to invest in family-supportiveness actions,female acceleration,and DIVE in general(which we see as a key ingredient for both the future resilience of our firm and peoples well-being).2223We enable help(ers)(pro bono engagements firm-wide)Pr
64、o bono days budgeted(days)Pro bono projects initiatedPro bono workshops/coachings/webinars heldSkill-based volunteering(mentoring with externals)We reach out to people(small-scale/hands-on activities in the countries)Number of hands-on society activities realizedMeals shared via“Share the meal“Numbe
65、r of nonprofits we donated to-/-/-/-/-/-/-/-70030700135210254,357600+18.2%+333.3%0+522.4%RY19RY20RY21 since 2020More for people in our society24Sample and data basisOur Sustainability and DIVE Leads are asked to share all the initiatives and events they introduce at a local level in a cen
66、tral activity reporting sheet:The“(Y)Our Doing”Excel file.For the social impact reporting,we essentially use those listed activities which fall into the categories“We reach out to people”and/or“We enable helpers.”With“We reach out to people,”we look at the diverse activities through which people in
67、the offices engage for a good cause.These might entail charity runs,blood donations,clothing donations,regular money donation campaigns,or corporate volunteering for the benefit of the local community.Under“We enable helpers,”we summarize our pro bono activities,through which our people support nonp
68、rofits and their people by sharing their experience,knowledge,and time.Again,there are many ways in which we engage in pro bono activities starting with long-term personal coaching,webinars for nonprofit staff,or classical pro bono projects.We provide information on the pro bono budget allocated,the
69、 pro bono budget used,the number of people involved,and the number of projects.This data is collected via a separate pro bono centrally maintained database.Assumptions For our two programs,“We reach out to people”and“We enable helpers,”we are facing different pre-conditions as regards holistic repor
70、ting:We reach out to people:The challenge with reporting on these activities is that there are various ways in which our people engage this currently impedes us from going beyond input and output information.Indeed,some of our practices foster strategic collaborations with single nonprofits,and most
71、 countries have“signature activities”they organize on a repeated basis.Thus,there would be opportunities for countries to consider outcome indicators;yet,firm-wide,this is currently not doable.Accordingly,we do not measure impact but simply indicate input and output.We enable helpers:To report on ou
72、r pro bono activities for 2021,we essentially provide data on the number of pro bono initiatives,hours donated,and people engaged.The high number of webinars compared to 2020 can be explained by focusing on webinars during the second year of the pandemic.Next to established webinar initiatives for n
73、onprofits such as the(Berlin)Social Academy,we started a cooperation with the“Akademie fr Ehrenamtlichkeit”and launched a joint webinar series,“Digital Friday.”Also,our 2021 CSR campaign celebrated pro bono,among other things,by organizing a dedicated firm-wide webinar series for nonprofits called“D
74、-Cademy.”Looking back At the end of 2021,all Sustainability Leads came together for a half-day virtual workshop with the Sustainability Council to reflect on and plan the next year in a joint effort.Here,we reflected on how we could increase the impact of our doing,especially by promoting the effect
75、iveness and efficiency of our firm-wide endeavors for people in society.Regarding effectiveness,we started to define a firm-wide“community”vision.While we have developed worthwhile ideas,we decided to postpone a decision by one year.We agreed that the recently launched sustainability goals deserve o
76、ur utmost attention throughout the reporting year.For 2021 and 2022,we continued with various local volunteering and campaigning activities.Regarding improving efficiency,we started a joint annual campaign:“Sustainable PrACTices.”Every other month,one lead prepares a communication/organizes a scalab
77、le initiative focusing on“ecological sustainability”(e.g.,ways to reduce emissions and increase biodiversity),which can then be picked up by fellow Sustainability Leads.This helped us to make better use of our resources in the council and allowed for consistent communication across the firm.Moreover
78、,we created a space to support all countries to help people from Ukraine adequately and creatively.“We enable helpers”was the topic of our 2021-focused campaign.Here we set up a dedicated page the Pro Bono Story Book to share our pro bono stories.Regarding reporting,we have started to launch ex-post
79、 surveys with people representing our nonprofit partners and our pro bono consultants to learn about the value of achieved results while determining how our pro bono processes could be improved.Also,we started to donate licenses for our BearingPoint Emissions Calculator to nonprofits.OutlookThe Sust
80、ainability Council will follow up on the discussion for a joint impactful way to engage the community hands-on at their next annual workshop in Q4 2022.Furthermore,the way to distribute actions among the different Sustainability Leads with the Sustainable PrACTices campaign was successful.For 2023,w
81、e will prepare this more in advance and,thus,ensure that all leads contribute and benefit equally from the resources created.We will apply the newly set routines to understand the outcomes created with“We Enable Helpers”and our pro bono initiatives.For the following report in 2022,we will be able to
82、 share the results of these reflections with you.Meanwhile,we will create a space to make presentation materials from former webinars conducted for nonprofits accessible to others.In the future,it is our ambition to promote the idea of pro bono projects together with clients,if possible,given the co
83、ntext of the premium aspect of our Sustainable Ways of Working initiative.2526More for our planetEmissions by source (in metric tons COe)Business travel-air travelBusiness travel-otherCommuteOfficesIT-device utilizationTotal emissionsEffective CO2e compensation(t COe)Emissions by scopeScope 1Scope 2
84、Scope 3Total emissionsEmissions per employee (in tons of CO2e)8,3503,0161,1501,024*15113,6927,1331,0541,852172834*1464,0704,0552,3881,43,088100%planned+126.6%-22.7%+46.5%-5%+53.4%+25%RY19RY20RY21 since 20201,68183511,17513,6922.951,5156191,9364,0700.881,4175583,1145,0880.79-6.4%-9.9%+60.9
85、%+25%-10.2%27Emissions by region (metric tons of COe)FBLAGLOGROWGSANCEHoldingTotal emissionsOffice emissions by source (metric tons of COe)Purchased electricityNatural gasDistrict heatingDistrict coolingApproximations(see page 34)Total office emissions(incl.approximations)Other environmental dataTot
86、al water consumption (cubic meters)Number of trees planted with Treedom1,7602061,7677,8012,02112713,692556,02415,555n/a195213083,042467384,0704832-/-13,24838905,088399235732561792-/-751+313.9%+442.9+72.4%+6.8%-16.7%-100%+25%-17.4%+8.8%-27.7%+212.5%+134.6%-5%-/-+293.2
87、%RY19RY20RY21 since 202028Calculation approach We decided to orientate our emission management approach to the Science-Based Target initiative(SBTi).The SBTi is a partnership between Carbon Disclosure Project(CDP),the United Nations Global Compact,World Resources Institute(WRI),and the World Wide Fu
88、nd for Nature(WWF).To determine our corporate greenhouse gas(GHG)reduction target,we used,as recommended for professional service companies,the absolute contraction approach.Wherever possible,we applied the market-based methodology.We have used the certified BearingPoint Emissions Calculator(BEC)as
89、the main tool to consolidate,verify,and calculate our emissions.Only for IT device usage,we calculated the emissions manually.Definition of baseline yearWe agreed to make the fiscal year(January December)2019 our baseline year,mainly as this was the last full operational year before the COVID-19 pan
90、demic and with“regular”business operations,which obviously impacted our emissions.Scope of ambitionThe SBTi considers two levels of ambition:well below 2C compared to pre-industrial levels and below 1.5C.With our“Sustainable by Design”steering committee,we decided to follow the 1.5C path,and we are
91、in the process of committing to the SBTi Business Ambition for 1.5C.Moreover,we“rounded”the ambition up to a reduction goal of 50%.In addition,we defined the reduction target as an absolute target.This is challenging since we have ambitious growth targets for the firm,which effectively means that th
92、e actual reduction path is steeper.Origins of emissionsWe consider emissions induced by four main sources(that may come with sub-dimensions):Business travel(including air travel,trips with company and private cars,rental cars,as well as taxis),Office emissions(including emissions related to electric
93、ity,heating,and cooling),IT(currently including emissions related to energy consumption related to the use of devices),and Commute(related to our peoples need to cover a distance to get to and back from the office).Approach to calculate the CO2e reduction target29Scope of emissionsIt is a standard p
94、rocedure to allocate emissions by scope.Scope 1 covers direct emissions from owned or controlled sources.At BearingPoint,financial-lease company cars and natural gas in the office fall into Scope 1.Scope 2 covers indirect emissions from the generation of purchased electricity,district heating,and co
95、oling consumed.The remaining office emissions fall into this category.Scope 3 includes all other indirect emissions that occur in our Firms sphere.We define business travel(pany car),commuting,and IT-related emissions as our material Scope 3 emissions.In the following pages,we provide more details o
96、n how we collected and analyzed the data from different origins of emissions.30Business travel Sample and database“Business travel”includes emissions that occur due to business-induced travel activity.We included the various business travel modes that people use across the firm.These include plane t
97、ravel,company cars,private cars,rental cars,taxis,as well as ride-hail limousine services.On the one side,we retrieved relevant data from our central expense systems for private cars,taxis,and limousines.Here,we applied the spend-based method(in euro).On the other side,we used external sources for r
98、ental cars,company cars,and plane travel.For rental cars,we used distance data provided by our rental car providers.For company cars,we applied a distance or consumption-based approach depending on the data provided by our leasing partners.For plane travel,we mainly used booking data as our travel a
99、gency partner provided,which we corrected with extrapolated expense data(as retrieved through our expense system)to account for bookings outside our central booking system.The input data was arranged into separate input files to upload into our BearingPoint Emissions Calculator(BEC).Assumptions For
100、rental and company cars,we added information on the fuel/energy the respective car runs on.Where this was not possible(e.g.,private car/taxi/limousine),we used the average default values provided by country from our BEC solution.Business Travel Data Team(E)Mission Zero Priority Team,Global Lead Sust
101、ainability,BEC Team,Firm-wide Travel Management,product owners of our expense systemFor plane travel,we extrapolated the volume of the missing data by shadowing the booking data(amount spent)with actual expense data:Extrapolation step 1:We extracted a report on the booked flights and the costs(in eu
102、ro)as well as the related COe emissions(computed with the BEC)for the reporting year.Information was segmented by country.Extrapolation step 2:We extracted all plane transactions from the central expense system together with the respective expenses(in euro)by country.Extrapolation step 3:We contextu
103、alized both values by dividing the“actual expenses”by“booking costs.”Extrapolation step 4:With the gap calculated in Step 3,we corrected the CO2e emissions as calculated based on booking data(step 1).Looking back From a data perspective,we wanted to reach higher data quality by using our booking too
104、l to improve the quality of calculated plane emissions and rely less on estimated gaps.While we took a conservative approach in the gap analysis(and did not run the risk of underestimation),we still prefer to rely on real data where possible.To increase the acceptance of our central emission databas
105、e(booking data),we launched our first firm-wide Travel and Expense Policy.This policy complements but also provides a challenge to existing country travel policies.Here we defined the use of our booking system as a mandatory requirement.Beyond this,the policy encourages people to challenge the need
106、to travel and gives a clear preference for emission-friendly modes of transportation.Generally,we introduced travel decisions as a holistic balancing of client needs,economic(cost)aspects,emissions/ecological considerations,and peoples well-being.Firm-wide,we also started introducing Sustainable Way
107、s of Working to bring the sustainability discussion to internal and client teams via a BearingPoint approach to sustainable project management.In the summer of 2022,we kicked off the real-life pilot with dedicated projects to challenge the set-up and gain experience with the new working and reportin
108、g routines.Next to firm-wide initiatives,countries are expected to reflect on their travel routines.As such,we requested practice teams to define roadmaps on how they aim to achieve their specific emission reduction goal(esp.regarding the travel footprint).However,countries are already implementing
109、emission reduction measures.For instance,France has drafted a Shared Agreement for their practice to motivate their team to(among other things)contribute to the emission reduction goal.Ireland has set up a wall-box to support the shift to electric mobility.Germany is also progressing to equip office
110、s with charging stations and is revising its company car policy.We also engage in country-specific initiatives to advocate for climate protection and work on solutions.For example,we are engaged in the French-based inititiative“Convention Entreprises pour le Climat”this network of 150 leaders promot
111、es the goals of the Paris Agreement.OutlookBy the end of 2022,we will have consolidated the country reduction roadmaps to determine whether the introduced measures will be sufficient to reach our global emission reduction target or whether additional efforts are needed.Changing travel behavior comes
112、 with very different challenges for individual countries.While analyzing their situation and developing reduction roadmaps,countries identified potential impediments/risks in achieving their reduction goal.These include dependencies,availability of emission-friendly travel modes,or average travel di
113、stances.We will collect this feedback to address and mitigate these challenges appropriately.Moreover,we will share emissions reporting updates with the country teams at least every six months(especially emission updates related to plane travel).To further improve our data quality,we will examine wh
114、ether it is possible to include emissions related to travel by rail and hotel accommodation.We see a real benefit in continuous communication to and with our people on the needed changes and how we approach our way of doing business to remain effective and build trusting relationships with teams and
115、 clients.Our program,Sustainable Ways of Working,plays a key role.We aim to launch this program firm-wide at the beginning of 2023.Beyond this,we are just about to start a training for all our people on the“Basics of Sustainability.”By doing so,we aim to put sustainability on the agenda of all our p
116、eople.3132CommuteSample and databaseWe do not track the actual commute practices of our people.Thus,we still use an assumption-based approach to capture our footprint for commute behavior.While we essentially applied generic assumptions last year,we were able to refine these through practice based o
117、n the feedback we received from a global commute survey.AssumptionsIn our first commute survey,439 BearingPoint people participated(about 10%of our staff).Based on their feedback,we refined assumptions on distance between office and home,modes of transport chosen.We also asked for demographic inform
118、ation and their roles in the firm to better contextualize responses(e.g.,if people are active on client projects or part of infrastructure teams since we assume this is related to how often they come into the office).While the commute survey is certainly not representative,we have learned that the c
119、ommute situation in terms of average distances to offices and availability of public transportation is different for all offices.We used an average number of days spent at the office per week based on firm-wide assumptions.We adjusted the commute frequency upwards when looking at 2020,as we observed
120、 an increased office presence compared to the first year of the Covid-19 pandemic.However,we are far from being back to the pre-pandemic levels for travel and commuting.Looking BackIn July 2021,we conducted our first firm-wide commute survey to learn about the current commuting routines of our peopl
121、e and get the first notion about their commuting choices.Moreover,we wanted to see how people adapt their commutes based on the season or pandemic.The results of this commute survey were used to specify our assumptions.In addition,we collected helpful impulses on what offices and the firm overall co
122、uld do to promote less or greener commutes.Beyond the analytical part,our countries aim to reduce commuting efforts or to support a switch to more sustainable modes of transport.To reduce commuting,we stuck to flexible working-from-home practices,which emerged due to the Covid-19 pandemic.Not only d
123、oes this effectively reduce emissions,but it also allows us to remain prepared in case of a resurgence of Covid-19 infections during the winter months.To incentivize more sustainable modes of commuting,some countries subsidize public transport tickets.Others provide company bicycles for their employ
124、ees.In the context of our Sustainable PrACTices campaign,we conducted a big campaign on the fun and health impacts of using a bicycle.Beyond that,we have worked on a Sustainable Offices Guide,which brings a sustainability perspective to all steps,from location scouting to furnishing the office.Espec
125、ially regarding location searches,the guide emphasizes the current practices to acquire office spaces near public transport stations and in areas perceived as safe.Commute data team EMission Zero priority team,Global Sustainability Lead,BEC teamOutlookIn the fall of 2022,we will conduct the second e
126、dition of our commute survey,reusing various aspects to ensure comparability and see changes over time.Yet,this time,we aim to understand better why people make the commuting choices they do.Inspired by the idea of gender mainstreaming,we aim to learn if people base their commuting choices on safety
127、 and coordination issues.This might help us and our offices to design holistically sustainable commuting support for our people.3334OfficesSample and database We reached out to Office Managers in all BearingPoint locations with the request to support our Sustainable Office Assessment template in Mar
128、ch 2021.The goal was to retrieve energy consumption data for each office space we rent.Out of our 35 offices,23 provided consumption data for 2021.This data was consolidated and uploaded to the BearingPoint Emissions Calculator.Some offices could not deliver emission factors based on their electrici
129、ty mix or heating source.Where the emission factor was missing,we used previously shared emission factors(option 1)or average emission factors by country(option 2).We still face data gaps on energy consumption for some office spaces,mainly for two reasons:First,some offices cannot deliver reliable c
130、onsumption data because they share the space with other firms(here,electricity and heating are part of the overall rent payments).Second,we were unable to identify the point of contact for three offices to help with the data request and have not received any feedback for our office assessment.We def
131、ined the cut-off date as September 9,2022,and then ended the data collection process.Nonetheless,the data represents a significant share of our office space and headcount(by location):83%of our people can be allocated to these office spaces.While this means a decrease in data quality compared to las
132、t year,we also learned that one of the offices where we miss current data switched to 100%renewable energy since last year.Data for the missing 11 office spaces was estimated(see section“Assumptions”).We also used the Sustainable Office Assessment to understand the qualitative setup regarding social
133、 and ecological sustainability aspects.This shall be used later to identify additional sustainable improvements.Assumptions on calculating approximationsTo account for the data gaps described previously,we have extrapolated a per-capita emission average(159.7 kg COe)from the existing emission data.C
134、ompared to 2020,the average emission has increased,mainly due to increased consumption.This is likely the result of more people being back in the office.The average per-capita emissions were multiplied by the number of people in the 11 office spaces where no data was available(covering 730 people as
135、 of December 31).We allocated the estimated emissions to the countries and regions.Accordingly,we distinguished between calculated emissions(1,018 t COe)and estimated emissions(104 t COe).We recorded overall office emissions of 1,121 t COe for BearingPoint in 2021.Corrections&adjustments 2019-2020 a
136、djustments Several offices provided local emission factors for the electricity consumption for 2019 or 2020 in terms of CO.Thus,past calculated and published emissions for these offices represented CO and not COe.Therefore,an adjustment of the emission factors used for 2019 and 2020 was required to
137、include additional greenhouse gases.A percentage(based on the CO and COe difference in electricity values within each country)has been added to the CO emission factors initially provided as a corrective measure.This results in increased emissions in Scope 2 in reported values for 2019 and 2020(as co
138、mpared to those reported in 2021).Office data team Global Lead Sustainability,BEC team,Local Office Managers35Offices that used default electricity emission factors(country-average emission factors)needed no correction as these already express COe.The source of default electricity emission factors f
139、or the years 2019 and 2020 is Ecoinvent version 2013.The 2019 electricity emission factor for the Geneva office has been adjusted from 0.6 COe kg/kWh to 0.0212 COe kg/kWh(same emission factor as in 2020).The 0.6 kg/kWh value overpassed Switzerlands average electricity emission factor by over 28 time
140、s,which we only noticed with delay.Also,the 2019 district heating emission factor for the Geneva office has been adjusted from 0.5 CO kg/kWh to 0.00464 COe kg/kWh.Change in country default emission factors for 2021We also updated the country-specific electricity emission factors(default values)for 2
141、021 emissions calculations.So,2019 and 2020 emissions reflect default values from the Ecoinvent version 2013;emissions from 2021 and beyond rely on IEA version 2019.Splitting scope 1 and 3 emissions for natural gas and dieselIn the past,emissions from diesel and natural gas consumption were only all
142、ocated to Scope 1.However,the emission factor for these energy sources includes Scope 1(direct emissions from combustion)and Scope 3(indirect emissions from fuel production).This means that BearingPoint was reporting Scope 1 emissions that were too high and Scope 3 emissions that were too low.Theref
143、ore,diesel and natural gas emissions have been adjusted to be split into Scope 1 and Scope 3 emissions for previous years(2019 and 2020).OutlookWe are using the feedback from our Sustainable Office Assessment to reach out to locations where we lack actual data.With the feedback received via the Sust
144、ainable Office Assessment,we will better understand how offices are equipped and how we may further improve regarding energy providers,energy efficiency,waste reduction,and accessibility.Based on our“sustainable by design”mindset,we have drafted a guideline to ensure that we consider social and envi
145、ronmental criteria(beyond the already included aspects)when looking for new office space.36Utilization of IT devices Sample and database Laptops,smartphones incl.tablets,and(cloud)servers make up our IT emission footprint.We have determined the in-use devices by 31.12.2021 for laptops and looked up
146、their average energy usage by device in different usage intensities(sleep modus,high CPU utilization).Due to only minor changes over time,we used the same average emission per device for smartphones as in previous years.When it comes to server infrastructure,we host only one server in our Graz offic
147、e.The respective emissions are accounted for in the respective office emissions.Beyond this,we mainly rely on cloud servers.We reached out to the providers to learn how their servers are run.We have,thus,verified that renewable energies run these.AssumptionsWe focused on the emissions related to the
148、 usage of devices(laptops and smartphones).Using these utilizes energy,but we do not incorporate the emission footprint of these devices as it is related to sourcing and production,which is already considered within the manufacturers emissions balance sheet.To determine our emissions related to the
149、usage of devices(laptops and smartphones incl.tablets)in 2021,we did the following:For 2021,we challenged our assumptions regarding laptop usage times and adapted them to 9hrs/day.We assumed 1 hour in“sleep mode“and 8 hours in“high utilization mode,which we further differentiated to 2 hours of video
150、 streaming(for conference calls)and 6 hours in non-streaming mode.We also assumed that,on average,people use their laptops on 203 working days.For smartphones and tablets,we assumed a daily charge rate.Moreover,we eliminated short-time work effects for our 2021 reporting,which we incorporated for 20
151、20(to account for the Covid-19 pandemic).Looking backIn 2022,we added the Fairphone to our list of available business phones.It was part of last years outlook to enrich our devices portfolio with options that address sustainability and take the circular approach for longer usage times seriously.The
152、latest version of the Fairphone fulfilled all required security standards.Regarding laptops,we already use“energy star”-labeled products.Moreover,we use energy-saving,a functionality that dispatches energy where possible to avoid consumption for currently inactive apps.For all our mobile devices,we
153、have ensured that providing companies are sourcing responsibly as certified by the RMAP(Responsible Minerals Assurance Process).Our providers have programs in place to ensure the refurbishment of old devices.OutlookDue to the comparably low emissions with our IT footprint,we have recently prioritize
154、d other sources of emissions.Yet,we see a need to investigate further how existing grids and the volume of saved files,as well as booked processing capacity with our cloud server hosts,impact our footprint assessment.IT data team Global Lead Sustainability,Green IT expert3738General reflection of ou
155、r emission managementLooking back In 2021,we agreed on a global reduction target.We defined this in accordance with the SBTi methodology as an absolute target.Similar to the Female Acceleration goals,we needed to break down this global goal to a more operational level.Accordingly,we calculated count
156、ry-specific goals.To do so,we considered two key aspects:The growth ambition of the country as well as the contribution to the 2019 baseline emissions.In parallel,regions(FBLA)or dedicated country teams were asked to define a EMission Zero country team(as a support unit for leaders).The team was onb
157、oarded and informed in detail about the EMission Zero ambition,the countrys emission status quo,as well as their specific reduction goal.Country teams were then asked to design a concrete emission reduction roadmap for their country.Throughout this process,we learn more about the concrete and divers
158、e situations countries face and the levers they may pull.Concerns and challenges are collected and will need to be discussed and resolved at the proper level.In addition,we set an important signal by adopting sustainability and climate risks into our official risk management procedures.We started th
159、e process of incorporating sustainability into our enterprise risk management and handed in our first official questionnaire with the Carbon Disclosure Project(CDP).Also,our ambitions to take our planet into account are officially anchored in our purpose(“More for our planet”).To reason our actions
160、with our people,we communicate on our ambition and measures.Yet,to raise further awareness for the necessary changes we have started to invite our people(and clients)to dedicated so-called Climate Fresque workshops so that they can learn about the causes and effects of climate change.OutlookWe will
161、soon launch a sustainability awareness training for all our people(including an introduction to Sustainable Ways of Working)to increase sustainability awareness and to introduce our BearingPoint approach.We will also hand in our reduction goal with the SBTi initiative.In the meantime,we are aiming t
162、o calculate our train emission footprint and get a grip on the emissions caused by hotel accommodation as part of our business travel footprint(we could assume that,especially for the latter,the share of total emissions amounts to more than 10%;which would mean that this dimension needs to be includ
163、ed in the SBTi calculation).Together with a new team member our Sustainability Data Analyst we will focus on further process improvements and aim to satisfy the additional data requests we face from upcoming reporting legislation.From a firm-wide perspective,we will further explore options to suppor
164、t our EMission Zero goal,including assessing technological options.Beyond this,the firm-wide team will prioritize mitigating LERCs(Local Emission Reduction Challenges)we will have collected with the roadmaps.In addition,we need to change the compensation logic for residual emissions to steer decisio
165、ns and actions properly in the future.Currently,the compensation is managed and budgeted globally.In the future,countries shall be charged proportionally for the emissions they cause.39w4040Glossary:abbreviation indexBEC-BearingPoint Emissions CalculatorCFS/non-CFS-Client-Facing Staff/non-Client-Fac
166、ing StaffDIVE-Diversity,Inclusion,Variety,and EqualityFBLA-Abbreviation for a BearingPoint region covering:France,Belgium,Luxembourg,MoroccoFW-Firm-wideGLO-Abbreviation for a BearingPoint region“Global Reach”covering:China and the United StatesGROW-Abbreviation for a BearingPoint region covering:Fin
167、land,Ireland,Italy,the Netherlands,Norway,Sweden,United Kingdom GSA-Abbreviation for a BearingPoint region covering:Germany,Switzerland,Austria,SingaporeIEA-International Energy Agency KG-KilogramsNCE-Abbreviation for a BearingPoint Near Shore Center covering:Romania and the Czech RepublicSBTi-Scien
168、ce-Based Target initiative42About BearingPointBearingPoint is an independent management and technology consultancy with European roots and a global reach.The company operates in three business units:Consulting,Products,and Capital.Consulting covers the advisory business with a clear focus on selecte
169、d business areas.Products provides IP-driven digital assets and managed services for business-critical processes.Capital delivers M&A and transaction services.BearingPoints clients include many of the worlds leading companies and organizations.The firm has a global consulting network with more than 13,000 people and supports clients in over 70 countries,engaging with them to achieve measurable and sustainable success.For more information,please visit: 2022 BearingPoint.All rights reserved.