This methodology section includes information about how the corporate carbon footprint (CCF) of MCH Group has been calculated for the reporting period 01.01.2023 to 31.12.2023. The corporate carbon footprint has been developed in alignment with the Greenhouse Gas Protocol corporate standard and covers Scope 1, 2 and 3 emissions.

Organizational and operational boundary
The operational control approach has been applied when determining the organizational boundary and the CCF covers all MCH Group's entities and venues, as well as all events which took place during the reporting period. Furthermore, the CCF includes all relevant emissions from the activities and resource usage driving the emissions within the whole MCH Group and upstream and downstream processes.

Coverage
Full coverage of greenhouse gas (GHG) emissions in Scope 1 and 2 (market-based) and Scope 3. No biogenic CO₂ emissions have been calculated. All greenhouse gases defined by the Kyoto Protocol have been factored in, using the impact method from the Intergovernmental Panel on Climate Change (IPCC, 2014).

Base year
As this is the first year MCH Group is reporting a CCF with global coverage, 2023 has been chosen as the base year. No restatements have been made.

Calculation tool
For calculation of the CCF, myclimate smart 3 has been used. This is a web-based platform for carbon footprints and managing sustainability data.

Defined process
- Definition of data collection structure globally and adaptation of Smart 3 (= myclimate data collection tool) to fit MCH's needs.
- Inform/confirm responsible people globally as “data collectors” (BU level).
- Awareness campaign and trainings for data collectors (globally)- Data collection on-site, worldwide, with myclimate.
- Data entry by using the tool Smart 3 and Excel sheets for data collectors globally (for offices and events).
- Data transfer to Switzerland.
- Regular catch-ups with myclimate to check data quality, data processes and additional topics
- Data consolidation in Basel by the Sustainability Team (2 persons)- Data validation through myclimate for offices and events (incl. rechecks with the data collectors regarding their data).
- Data preparation for independent limited assurance by KPMG.- Data preparation for disclosure.
- Conclusions of the independent limited assurance to be implemented.
- Report ready to be published.

Scope 1
Scope 1 includes direct GHG emissions from stationary combustion emissions, mobile combustion emissions, and fugitive emissions (from refrigeration and air conditioning). Mainly, data from primary sources has been used to collect the consumption data. For certain events, fugitive emissions have been estimated based on the heated/cooled area. Similarly, the mobile combustion for certain MC² entities in Europe and the US have been estimated. Emission factors from ecoinvent 3.6 have been applied.

Scope 2
Scope 2 includes direct GHG emissions from purchased electricity and district heating and cooling. A market-based accounting approach is used as per the GHG Protocol Scope 2 Guidance. Mainly, data from primary sources has been used to collect the consumption data. For certain locations, district heating emissions have been estimated based on latest available data due to lack of data for the reporting period. Emission factors from Ecoinvent 3.6 have been applied.

Scope 3
The report discloses also Scope 3 emissions (not assured). Scope 3 includes indirect emissions divided in upstream and downstream emissions. Upstream emissions encompass the mobility of employees and visitors, transportation of goods and services, usage of various materials and waste & recycling. Mainly, data from primary sources has been used to collect the consumption data. Due to lack of data for certain locations and events, the mobility of visitors and the transportation of goods have been estimated based on visitor surveys. Emission factors from Ecoinvent 3.6 have been applied for calculation.

Continuous improvement of data
MCH Group strives to improve the methodology and availability of primary data over time.