User Guide for ESG Calculator
GENERAL INFORMATION
The calculator utilizes emission factors for fuels and combustibles published by the Greenhouse Gas Protocol (GHG), global warming potential (GWP) values for greenhouse gases (GHG) from the IPCC Sixth Assessment Report (AR6) (and from AR5 and AR4 where data is missing in AR6), and greenhouse gas emission data for electricity generation in various countries provided by the Joint Research Centre (JRC) of the European Commission.
The values appearing in the questions listed on the last sheet of the calculator should be entered as responses to the identical questions in the ESG questionnaire.
Fields with a white frame in the spreadsheet can be modified by the user, allowing numeric input for relevant values. Numbers must be entered continuously without grouping in the input fields. Both a comma and a period can be used as decimal separators. Each value must be provided with at least two decimal places, and the calculator can handle values with greater precision as well.
If multiple unit options are available for an input quantity, they can be selected from a dropdown menu in the relevant cell. The calculator automatically performs calculations based on the selected unit.
Fields with a dark background contain non-modifiable values that are either calculated or predefined according to the protocol.
For informational purposes, summaries of calculations performed on a given sheet are displayed in non-modifiable fields either at the bottom of the calculation sheets or in specially framed sections following the respective input fields.
The ESG calculator does not store input data and results, so it is essential to use only the calculator’s built-in navigation buttons for moving between pages or the navigation options at the bottom of the sheets. If the user uses the browser’s navigation buttons or the refresh button, previously entered data will be lost and cannot be recovered.
STATIONARY COMBUSTION UNITS (Sheet 2-5)
The ESG calculator’s 2nd, 3rd, 4th and 5th sheets focus on the combustion of fuels in stationary combustion unit located at the company’s sites. These are typically used for generating heat, steam, or electricity with devices such as boilers, incinerators, turbines, heaters, furnaces, various kilns, dryers, engines, flares, catalytic afterburners, etc. The fuel consumption of vehicles should be reported on the VEHICLE AND MACHINERY USE sheet.
Sheet 11 contains the „Other Energy” field, where energy quantities for non-classifiable energy sources must be reported in megawatt-hours (MWh), along with the associated Scope 1 emissions in tonnes of CO2 equivalent (t CO2e). These values must be calculated separately and entered into the calculator, which will then incorporate them into the total consumption and emissions.
Sheets 2-5 of the ESG calculator use cross-sector emission factors published by the Greenhouse Gas Protocol for calculations.
Table Name: Emission_Factors_for_Cross_Sector_Tools_V2.0_0
OIL PRODUCTS (Sheet 2)
The quantity of oil products must be entered in tonnes (t). Some products can also be entered in cubic meters (m³). The calculator automatically converts values based on the specified unit.
COAL PRODUCTS (Sheet 3)
The quantity of coal products must be entered in tonnes (t).
NATURAL GAS (Sheet 4)
The consumption of natural gas must be entered in cubic meters (m³) or megajoules (MJ).
If data is available in both units, it is recommended to convert one unit into the other before entering the summed value into the calculator. (Otherwise, a separate calculation must be performed for quantities with one unit of measurement, and the final results must then be added to the previously calculated final results.) The unit conversion must be carried out separately, and the results should be entered into the calculator by summing them with the non-converted values.
Conversion formula:
In general, the energy content of natural gas can be calculated as 33.6 MJ/m³. If the company has different data available, that value can also be used in its own calculations. The following formula should be applied for converting volume and energy content:
[Energy Content MJ] = 33.6 MJ/m³ × [Volume m³]
[Volume m³] = [Energy Content MJ] / 33.6 MJ/m³
WASTE (Sheet 4)
The quantity of municipal waste (excluding biomass not classified as waste), waste oil, and wood waste must be entered in tonnes (t).
The amount of waste oil blended into conventional fuels should also be entered here. It is also possible to specify the quantity of such types of oils on Sheet 6 (Vehicle and Machinery Use), provided they were used in the manner defined there (e.g., in vehicles, machines, etc.).
BIOMASS NOT CLASSIFIED AS WASTE (SHEET 5)
The quantity of biomass products must be entered in tonnes (t).
When specifying the quantity of landfill gases on this sheet, it is important to note that the amount to be reported refers to the portion that is combusted, meaning the gas itself is not released into the atmosphere in its original form, but rather as combustion byproducts.
If the gases are released into the environment in their original form (e.g., methane is emitted into the atmosphere), the unburned quantity (leakage) should be reported on Sheet 8.
VEHICLE AND MACHINERY USE (SHEET 6)
Vehicle and Machinery Use (Sheet 6)
This sheet is used to determine the CO2 emissions from the operation of vehicles and machinery. The fuel consumption of all road vehicles, as well as any land, water, or air vehicles and machines (e.g., work machines, garden equipment, etc.) operated within the company’s business activities, regardless of ownership, should be accounted for here.
The calculator only estimates CO₂ emissions resulting from the combustion of different fuel types and does not consider CH₄ and N₂O emissions, which depend on vehicle and machine type or age. This is because, in most cases, it is complex to accurately determine the fuel consumption of vehicles and machines operated within a company’s business activities, as well as to classify them according to the GHG Protocol categories and perform calculations based on them. Business-related travel that occurs in vehicles not controlled (operated) by the company should not be included here—such as business flights, public transportation, or taxi use.
The fuel quantity must be specified in liters.
Other vehicle and machinery use (SHEET 6)
This section allows for the specification of CO₂ emissions from vehicle fuel consumption. Fuels that do not fall under the listed fuel types in the calculation sheet can also be reported in the „Other Vehicle and Machine Use” table.
The table calculates the energy consumption in GJ and Scope 1 emissions in tons of CO₂, provided that the required input values—fuel quantity (liters), calorific value (GJ/m³), and emission factor (kg CO₂/liter)—are entered in the appropriate unit fields.
Sheet 6 of the ESG Calculator uses sector-agnostic emission factors published by the Greenhouse Gas Protocol to perform calculations.
Table Name: Emission_Factors_for_Cross_Sector_Tools_V2.0_0
COOLING AND FIRE PROTECTION (Sheet 7)
Cooling and Fire Protection (Sheet 7)
This sheet accounts for emissions from refrigerant and extinguishing agents.
Aggregate reporting of refrigerant and extinguishing agent leakages: If the quantity of GHGs emitted into the external environment is known (e.g., the amount of leakage recorded in the climate gas database by the National Climate Protection Authority), this value, expressed in CO₂ equivalent, can be entered in the „Providing aggregate data of refrigerant and extinguishing agent leakages” row. Providing quantities for each type of refrigerant and extinguishing agent from the dropdown list below is only necessary if the aggregate emission value cannot be provided or is incomplete. The summary row at the bottom of the page totals the GHG amounts entered both in aggregate and by type.
Specifying refrigerant and extinguishing agents by type: Emissions from the use of refrigerant and extinguishing agents should be calculated here using the mass balance method. The emissions are determined based on changes in stored inventory (excluding quantities present in operational systems within the facility), the amounts of materials purchased and sold during the reporting year, and changes in system capacity within the facility. Each quantity should be provided in kilograms (kg).
Refrigerant Mass Balance:
IB + P + CB = IE + S + CE +Emissions, thus
Emissions = (IB – IE) + (P – S) + (CB – CE)
Where:
(IB) Inventory at the beginning of the financial year: The quantity of refrigerants in stored inventory at the start of the reporting period (e.g., amounts stored in warehouses, cylinders, or in inactive, non-operational equipment).
(IE) Inventory at the end of the financial year: The quantity of refrigerants in stored inventory at the end of the reporting period (e.g., amounts stored in warehouses, cylinders, or in inactive, non-operational equipment).
(P) Inflows to the company: The quantity of refrigerants purchased or otherwise acquired during the reporting period.
(S) Outflows from the company: The quantity of refrigerants sold or otherwise disposed of during the reporting period.
(CB) Equipment capacity at the beginning of the financial year: The cooling capacity of equipment in use at the start of the reporting period.
(CE) Equipment capacity at the end of the financial year: The refrigerant capacity of equipment in use at the end of the reporting period.
Manufacturers of air conditioning systems, refrigeration units, and fire extinguishers sell the refrigerant or extinguishing agent pre-filled in the equipment or device. Therefore, this quantity should be accounted for in transactions under Outflows from the Company (S).
It is important to note that while a negative result may technically appear in the calculation, it cannot be a valid outcome (as this would imply that refrigerants or extinguishing agents previously emitted into the atmosphere have somehow been reabsorbed). In such cases, the input data should be reviewed, as there is certainly an error in the provided values.
In the „Type of Refrigerant/Extinguishing Agent” column, „Methane (fossil)” should be selected when methane is released into the atmosphere due to emissions from diffuse sources of fossil fuel combustion (e.g., oil and gas systems, coal mining). It should also be used for industrial process-related methane emissions where the carbon in methane is of fossil origin (e.g., carbide production, ethylene production).
The GWP value of „Methane (fossil)” includes the radiative forcing effect of CO₂ resulting from methane oxidation, which occurs at the end of methane’s atmospheric lifetime and persists for the remainder of the 100-year time horizon.
For all other sources of methane emissions, including the combustion of fossil fuels, the selection of the „Methane (non-fossil)” component is required. The GWP value associated with the „Methane (non-fossil)” component does not include oxidation to CO₂ and its radiative forcing effect because the carbon in question does not increase the amount present in the carbon cycle (as it is of biogenic origin) or is already accounted for in CO₂ emissions.
The GWP of the „Methane (non-fossil)” component should be used to determine emissions from combustion (e.g., stationary combustion unit and vehicles), as the GWP does not include methane oxidation to CO₂. This is because the effect of oxidation (radiative forcing) is already considered in CO₂ emissions estimates, preventing double counting, which would occur if the „Methane (fossil)” component were used.
The 7th sheet of the ESG calculator utilizes the 100-year GWP values provided in the Intergovernmental Panel on Climate Change (IPCC) Sixth Assessment Report (AR6) for calculations.
Table name: the table was published by GHG Protocol
INDUSTRIAL GASES (Sheet 8)
Industrial gases (Sheet 8)
This section summarizes GHG emissions from the use of industrial gases. The calculator considers the total amount entered here as emissions in the summary.
The gases listed on this sheet are released into the environment in their original form. For example, methane is emitted as methane into the atmosphere, not as combustion byproducts. If landfill gas quantities are provided, the unburned portion (leakage) should be entered on this Sheet, while the burned portion should be reported on Sheet 5.
The quantity of the selected gas from the dropdown menu must be entered in kilograms (kg).
This category includes industrial gases used in manufacturing processes (excluding cooling or fire protection purposes) and for laboratory applications.
If the listed gases are used for cooling or fire protection purposes, the corresponding calculations must be performed on the dedicated sheet (Sheet 7). For all other uses, please complete the calculation on this sheet.
Selecting “Methane (fossil)” in the “Type of refrigerant/extinguishing agent” column is required when methane is released into the atmosphere due to emissions from diffuse fossil fuel sources (e.g., oil and gas systems, coal mining) or from industrial processes where the carbon in the methane is of fossil origin (e.g., carbide production, ethylene production).
The GWP value of the “Methane (fossil)” component includes the radiative forcing effect of CO2 resulting from methane oxidation, which occurs at the end of the methane molecule’s atmospheric lifetime and persists for the remainder of the 100-year time horizon.
For all other sources of methane emissions, including the combustion of fossil fuels, the “Methane (non-fossil)” component must be selected.
The GWP value associated with the “Methane (non-fossil)” component does not include oxidation to CO2 and its radiative forcing effect, because the carbon in question does not increase the total amount in the carbon cycle (as it is of biogenic origin) or is already accounted for in CO2 emissions reporting.
The GWP of the “Methane (non-fossil)” component should be used for estimating emissions from combustion processes (e.g., stationary combustion unit and vehicles) since its GWP does not account for methane oxidation to CO2. This is because the oxidation effect (radiative forcing) is already considered in CO2 emissions estimates, preventing double counting, which would occur if the “Methane (fossil)” component were used instead.
Sheet 8 of the ESG calculator uses the 100-year GWP values provided in the 6th Assessment Report (AR6) of the Intergovernmental Panel on Climate Change (IPCC) for calculations.
Table name: IPCC Global Warming Potential Values; version number: 2.0 (the table was published by GHG Protocol)
DISTRICT HEATING (Sheet 9)
District heating (Sheet 9)
This sheet summarizes the GHG emissions associated with the production of purchased district heating.
If the company purchases district heating from outside Hungary, the country of origin and the verified emission factor must also be specified.
The amount of purchased district heating must be entered in gigajoules (GJ), and for district heating purchased outside Hungary, the emission factor must be provided in kilograms of CO₂ equivalent per gigajoule (kg CO₂e/GJ).
Sheet 9 of the ESG calculator uses the unweighted arithmetic average of the specific CO₂ emission values found in section 3.9 „District Heating Eco-label” of the publication „Data on the Hungarian District Heating Sector for 2022”, published by the Hungarian Energy and Public Utility Regulatory Authority and the Hungarian District Heating Professionals’ Association, for calculations.
ELECTRICITY AND ENERGY FROM RENEWABLE SOURCES (Sheet 10)
Electricity (Sheet 10)
This sheet summarizes the GHG emissions from purchased electricity.
If the electricity originates from an EU country, Iceland, or Norway, the calculator will determine the GHG emissions based on the selected country from the dropdown list, using the provided electricity amount and the corresponding emission factor for that country.
If the electricity is purchased from a country not listed, please specify the country of origin and the associated emission factor (tonnes of CO₂ equivalent per MWh).
Energy from renewable sources (Sheet 10)
For electricity from renewable sources, please specify separately the consumption from own production and the amount of electricity generated from renewable sources purchased as a product.
The renewable share of electricity generally purchased in Hungary should be taken from Table 6.1 published by the Hungarian Energy and Public Utility Regulatory Authority (MEKH). (Title: „The share of electricity generated from renewable energy sources within gross final electricity consumption”).
The amount of purchased electricity must be provided in megawatt-hours (MWh), and for electricity purchased outside Hungary, the emission factor must be specified in tonnes of CO₂ equivalent per megawatt-hour (t CO₂e/MWh).
Sheet 10 of the ESG calculator uses the emission factors for electricity consumption published in 2024 by the Joint Research Centre (JRC) of the European Commission. The most recent data available refers to the year 2021.
NUCLEAR FUEL AND OTHER ENERGY (Sheet 11)
Nuclear Fuel (Sheet 11)
Here, the amount of purchased nuclear fuel’s energy content must be specified.
The energy content should be provided in megawatt-hours (MWh).
Other Energy (Sheet 11)
The “Other Energy” field should be used to report energy quantities (in MWh) that do not fall into any of the predefined energy source categories in the calculation sheets. Additionally, the associated Scope 1 and/or Scope 2 emissions must be provided in tonnes of CO₂ equivalent (t CO₂e).
These values must be calculated separately before being entered into the calculator, which will then add them to the total energy consumption and emissions.
PARTIAL RESULTS I & II (Sheets 12-13)
Partial Result I (Sheet 12)
The summary worksheet consolidates the company’s total energy consumption, expressed in megawatt-hours (MWh).
Partial Result II (Sheet 13)
The summary worksheet consolidates the company’s total Scope 1 and Scope 2 emissions, expressed in tonnes of CO₂ equivalent (t CO₂e).
LOST TIME INJURY FREQUENCY (LTIF) (Sheet 14)
Lost time injury frequency (LTIF) (Sheet 14)
This section calculates the Lost Time Injury Frequency (LTIF), which represents the rate of workplace accidents resulting in lost workdays per 1 million work hours for the company’s own employees.
Definition of LTIF:
LTIF is calculated as the ratio of the number of lost time injuries (LTI) to the total number of hours worked.
LTIF Calculation Formula:
The LTIF is determined by dividing the total number of lost time injuries (LTI) affecting the company’s own employees by the total hours worked by the company’s own employees (expressed in million hours) within a one-year period.
The total number of lost time injuries should be provided in units (cases).
The total number of hours worked should be provided as a numerical value.
The calculator automatically converts work hours into per million work hours.
Definition of Own Employees:
An own employee is a worker who is directly managed by the company in their work activities.
Examples of own employees:
Temporary workers hired through an employment agency who perform tasks in the same way as the company’s employees and are directly supervised, instructed, and provided with work conditions (such as work tools and personal protective equipment) by the company.
Workers who are NOT considered own employees:
A supplier’s employee who does not work under the direct supervision of the company, does not receive direct instructions from the company’s employees, even if they perform tasks on the company’s premises or using its equipment.
QUESTIONNAIRE ANSWERS (Sheet 15)
Answers listed on this sheet must be reported in the ESG questionnaire.