1. Introduction

Greenhouse gases pose a significant threat to the environment, contributing to global warming and climate change. Accurate GHG accounting and reporting is crucial to track and reduce emissions, understand, and manage environmental impact, and demonstrate commitment to sustainability.

 This report is the first green-house gas (GHG) emissions inventory report for Bell Living Lab organizational activity period 1 January – 31 December 2022. This report is self-assessed by Bell Living Lab and shall be used as base year GHG emission inventory report for the upcoming years. The objective of this assessment is to monitor and manage GHG risks, as well as identify reduction opportunities.

1.2 Bell Living Lab

Bell Living Lab (PT. Kurva Lonceng Khatulistiwa) is a research-based company that focused on creating biomaterials that are biodegradable, sustainable, and non-toxic, while also being cost-effective and functional. Bell Living Lab as a company is founded in 2020. However, it began as a research project initiated in 2018 – mainly focusing on converting organic waste into paper. With the growing trends and needs for sustainable materials, we developed our research further and finally established ourselves as a company.  Our approach is rooted in circular economy principles, which prioritize the use of renewable resources and the minimization of waste.

 In addition to our focus on research and development, Bell Living Lab is also committed to educating and engaging with the wider community on issues related to sustainability and eco-friendly living. By promoting a holistic approach to sustainability, the company hopes to inspire positive change and make a meaningful impact on the environment. In our endeavor, we partner with research institutions, farmers, and brands to improve our materials and expand our impact. Beginning with leather alternative made from coffee waste, we strive to develop more varieties of biomaterials soon.

2. Boundaries

This report used the Operational Control approach for accounting the GHG emissions on 3 different scopes: direct GHG emissions (scope 1), electricity indirect emissions (scope 2), and other indirect GHG emissions (scope 3). Under the operational control approach, a company accounts for 100% of emissions from operations over which it or one of its subsidiaries has operational control. We set the organization boundaries for this report on 3 existing operational sites, which are:

1. Bell Living Lab Main Office (Cigadung, Bandung)
2. Cigadung Workshop / Production plant
3. Cilengkrang Workshop / Production plant

3. Methodologies

The accounting and reporting method of this assessment is based on The Green House Protocol: A Corporate Accounting and Reporting Standard (revised version) by World Research Institute (WRI). The GHG emission is calculated using GHG Emissions Calculator version 2.6 from United Nations Framework Convention on Climate Change (UNFCCC) with country specific emission factors for Indonesia. The accounting for airplane emissions from business travels is done using the International Civil Aviation Organization (ICAO) calculator.

• Scope 1 Direct GHG Emissions

Direct GHG emissions occur from sources that are owned or controlled by the company. At Bell Living Lab, it is generated from purchased LPG for stationary combustion.

• Scope 2 Electricity Indirect Emissions

Scope 2 accounts for GHG emissions from the generation of purchased electricity, heat, steam, and/or cooling consumed by the company. At Bell Living Lab, it comes only from purchased electricity.

• Scope 3 Other Indirect GHG Emissions

Indirect GHG emissions occur from sources not owned or controlled by the company. The World Resources Institute (WRI) Technical Guidance for Calculating Scope 3 Emissions is used as a reference.  Scope 3 GHG emissions sources at Bell Living Lab consist of:

1. Solid waste (Category 5, Waste generated in operation), calculated using waste-type-specific method
2. Waste water (Category 5, Waste generated in operation), calculated using waste-type-specific method
3. Business travel (Category 6, Business Travel), calculated using distance-based method
4. Employee commuting (Category 7, Employee Commuting), calculated using distance-based method

4. Data Collection

The GHG activity data were identified with The GHG Protocol Standard and GHG emission calculator (from UNFCCC) as references. The GHG emissions source and its details are described in the Table 1.

Table 1 Information of the GHG activity data included in the inventory

5. Calculation Result

The organization's total greenhouse gas (GHG) emissions were 15.70 tons of CO2-e, with 34.5% of the emissions coming from Scope 1 and Scope 2 sources (1.07 tCO₂e and 4.35 tCO₂e, respectively), while Scope 3 emissions were 10.27 tCO2e. Major contributors for the Scope 3 emissions are emissions associated from hotel accommodation during business travel (3.06 tCO₂e), employees commuting (2.72 tCO₂e), and operational discharge (2.62 tCO₂e). Figure 1 shows the total GHG emissions for this reporting period.  The detailed calculation result can be found in the Appendix.

Figure 1 Bell Living Lab GHG Emissions (tCO₂e) year 2022

6. QA, QC, Uncertainty, and Verification

This GHG emissions report is made through self-assessment activity done by Bell Living Lab. Quality assurance and quality control had been done internally by our team to ensure the completeness and the accuracy of the activity data. The uncertainty of the assessment had been described previously (see Data Collection). No third-party verification is conducted for this reporting period.

7. Reference

World Resources Institute and World Business Council for Sustainable Development. 2004. The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (revised). Geneva: WBCSD.

World Resources Institute and World Business Council for Sustainable Development. 2013. Technical Guide for Calculating Scope 3 Emissions (version 1.0). Geneva: WBCSD.

DEFRA, 2009: Guidance on how to measure and report your greenhouse gas emissions. Department for Environment, Food, and Rural Affairs. United Kingdom.

MYCL & Decorum Group. 2021. GHG Measurement Report. Bandung: MYCL.

8. Appendix

8.1 GHG Emissions Factor

       Further GHG emissions factors are available on:

https://applications.icao.int/icec

https://unfccc.int/documents/271269

8.2 Bell Living Lab GHG emissions calculation result