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CCI Reporting Guide

Basic Definitions
Scope Of Reporting
The following tables summarize the activities that are currently reported within the scope of this integrated report on activities for energy consumption, GHG emissions, water consumption and solid waste.
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* Adjustment is made to the EUR (core) to allow comparability between plants by removing certain energy-intensive processes from the EUR, but not from total energy consumption. As explained in the RG, an adjustment is made to the EUR for energy consumption for preform injection processes, electricity generation processes (presentonly in our Kazakhstan plant) and CO2 production processes (present only in our plants in Kazakhstan and Azerbaijan). From 2013 onwards, energy use for electricity generation is included in the EUR data.
Data Preparation
Energy Consumption
Energy consumption data are reported for electricity and primary fuel sources, including natural gas, diesel, LPG, heavy fuel oil and steam. Electricity and natural gas data are obtained from supplier meters and reconciled with internal meters (when available) and/or service provider invoices. Diesel, LPG, steam and fuel oil consumption data are obtained from supplier invoices. The CCI Operations have used the following conversion factors:
For electricity, the unit of supply is invoiced in kWh. To calculate energy use ratio, kWh is converted to megajoules (MJ) at a factor of 3.6.
For natural gas, the unit of supply for most suppliers is invoiced in m3. To calculate the energy use ratio, cubic meters is converted to MJ with a conversion factor of 37.3, except for in Kazakhstan, where a factor of 34.4 is used based on the 2016 analysis conducted by an accredited local laboratory on the natural gas used on site.
For fuels other than natural gas (diesel and heavy fuel oil), energy conversion factors (from liters or kilograms to MJ) are obtained from the calculation tool provided by TCCC Default Factors
For LPG (MJ/kg) a conversion factor (net calorific value) of 50.0 was used as part of the GHG verification process in accordance with the requirements of ISO 14064-1.
For diesel (MJ/L) a conversion factor of 39.0 was used.
For steam (MJ), a conversion factor of (GKAL): 4,186.8 was used (Kazakhstan operations only).
GHG Emissions
GHG emissions are calculated by CCI using the following conversion factors. Conversion factors enable an estimate of the amount of GHGs released into the atmosphere per unit of energy consumed. Different types of energy sources have different conversion factors that reflect their carbon dioxide intensity. In future periods, conversion factors may be updated to reflect changes to, and/or improvements in, published data. During the current period, the following conversion factors have been used:
For fuels such as natural gas, diesel and LPG, conversion factors are derived from calculation tools based on the May 2015 version of the GHG Protocol Standards found on the GHG Protocol website (www. The Global Warming Potentials (GWPs) used to calculate the emissions of different GHGs in terms of CO2-equivalents are taken from the Intergovernmental Panel on Climate Change’s Fifth Assessment Report.
In 2014, we began using the ‘GHG emissions from transport or mobile sources’ tool, version 2.6 of May 2015, from the GHG Protocol of the World Resources Institute and World Business Council for Sustainable Development to calculate the emission values for employee commuting and business categories. GHG emissions of Turkey are taken from the report verified by the auditing firm in line with the ISO 14064-1 Standard. Since 2017, we have been using DEFRA emission factors for diesel vans (class 3).
Extrapolation Method Used for Energy Use Calculation and Total Energy Consumption
Since the period covered by invoices may not always fully align with the company’s reporting period, adjustments are made where necessary in order to align the consumption data from the invoices with the reporting period as agreed with the company’s verifiers.
TCCC Default Factors for CO2 Emissions
Natural Gas (MJ): 0.050539 kg CO2

LPG (MJ): 0.056839 kg CO2

Diesel (MJ, light fuel oil): 0.070636 kg CO2

Heavy Fuel Oil (MJ): 0.073771 kg CO2

Electricity (kWh): For electricity, conversion factors for GHG emissions are obtained from the International Energy Agency (IEA) and sharedby TCCC with the entire Coca-Cola system. For the electricity datafor Turkey for 2020, the figure 0,5403 kgCO2/kwH announced by theMinistry of Energy was taken as reference.
In this year’s report, we used IEA factors for the year 2017 (as there is a two-year time gap for IEA publish the factors for a certain year). Combined factors are used for all operations in the sustainability report. This information is available in the internal document entitled ‘SDW Fuel Conversion Factors’, which is updated every year by TCCC.
For our Kazakhstan operations, since electricity is generated by a co- generation plant at the site, local laboratory analysis results are used for the calculation of GHG emissions in these operations. The average value of external laboratory analysis results is used to determine the chemical composition of samples of the natural gas used in the plant.
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Water Consumption
Water consumption data is obtained from internal meters where ground water is utilized. Moreover, separate data on water consumption is obtained from supplier meters and then reconciled with internal meters (when available) and/or service provider invoices where the water is supplied by the network.
The measuring and reporting of assured environmental data inevitably involve a degree of estimation. In exceptional circumstances, restatements of data reported in a prior year may be required. Restatements are considered where the data differs by more than 5% at the company level.
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Consolidated Financial Statements