# Artboard 1

Carbon Calculation Method

Knorr-Bremse calculates its carbon emissions – Scope 1, Scope 2 and relevant categories from Scope 3 – in accordance with the revised edition of the Greenhouse Gas (GHG) Protocol, A Corporate Accounting and Reporting Standard and the Corporate Value Chain Accounting and Reporting Standard. The balance sheet limits are applied on the basis of operational control via business units. In the following, we describe the calculation methods for the CO2 emission figures published by us for the three Scopes of the GHG Protocol.

Scope 1 and Scope 2 – Direct and Indirect CO2 Emissions

The carbon accounting at Knorr-Bremse factors in direct CO2 emissions from the company’s own emission sources (Scope 1) and indirect emissions from the generation of purchased energy (Scope 2). As with the underlying energy consumption, we report on emissions in accordance with our HSE reporting guideline. As such, we account for locations with more than 50 employees or locations with an environmental management system, which primarily concerns production and service sites. This results in a coverage rate of around 97% of Knorr-Bremse employees.

Scope 3 – Indirect CO2e Emissions

In addition to the indirect emissions from upstream business activities, which we reported for the first time in 2021, we also published the indirect emissions from up- and downstream transportation and distribution and from the downstream use of our sold products in 2022. They are recognized as CO2 equivalents and are currently limited to the following categories:

VDA – Verband der Automobilindustrie; German Association of the Automotive Industry
IEA – International Energy Agency
APAC – Asia and Pacific regions
EMEA – Europe, Middle East and Africa


In the event of methodological or structural changes or incorrectly reported indicators, the base years for the climate targets are adjusted retroactively if the changes entail an impact greater than 5% on the total emissions of an emission category.