1. Purpose of the file:
This file is designed to collect and centralize the data required for calculating waste and direct emissions in the PCF tool (covering scopes 5 and 1 GHG).
There are two possible approaches:
• Waste and direct emissions can be allocated to the entire site. In this case, emissions are distributed proportionally to all intermediate products, regardless of their cost object, using mass allocation.
• Waste and direct emissions can be allocated to specific cost objects. If this approach is chosen, the relevant cost objects must be specified in the second sheet, named "cost_objects".
Both allocation methods can be applied within the same file if needed.
In all cases, emission factors must be provided in the first sheet, named "emission_factors".
To assist with waste allocation in the "cost_objects" sheet, the quantities of finished products produced within each cost object are provided in the third sheet, named "extract_spp_cost_object_quantities".
2. File Structure
2.1. List of tabs
| Sheet Name | Description | Mandatory | Comment |
| emission_factors | This sheet is used to collect the emission factors required to calculate both waste and direct emissions. Each emission factor is specified for a unique combination of [GBU, site, year, scope, waste type, and indicator]. | YES | Don't delete this sheet |
| cost_objects | This sheet is used to specify the allocated cost objects and their corresponding waste allocation coefficients. It is primarily intended for use with PF2 sites. | YES | Don't delete this sheet |
| extract_spp_cost_object_quantities | This sheet provides the quantities of finished products produced within each cost object in the SP GBU. It is an extraction generated by the PCF digital tool and is for informational purposes only. No modifications or updates are required from the user. | YES | Don't delete this sheet |
2.2. Main columns description
| FIELD | SERF Indicator | SCOPE | Waste_Type | Emission Factor (kg CO2-eq/kg waste) | Source and Comment | Activity_Year | Site_code | Site_name |
| DESCRIPTION | SERF ID and description of the waste / direct emission category | PCF (Product Carbon Footprint) scope to which the waste or direct emission is attributed | Classification of the waste according to the disposal or treatment method applied (e.g., landfill, incineration, recycling) | Emission factor used to calculate greenhouse gas emissions, expressed in kg CO₂-equivalent per kg of waste | Reference for the emission factor (e.g., database, literature) and any relevant comments or clarifications provided by the data owner | Calendar year for which the Product Carbon Footprint is calculated | Unique site code (as assigned in SAP or other systems) identifying the site where the emissions occur | Name of the site where the emissions are generated |
| SAMPLE | Climate change (Kyoto GHG, CO2 excluded) - E113036A - AI | Scope_1_GHG | Other GHG gas emissions | 1 | 2022 | 1386 | BALTIMORE, MD | |
| MANDATORY | YES | YES | YES | YES | NO | YES | YES | YES |
SHEET: cost_objects
| FIELD | Activity_Year | site_code | site | indicator | Cost_object_code | Cost_object_name | Waste_alloc_coeff |
| DESCRIPTION | Calendar year for which the Product Carbon Footprint is calculated | Unique site code (as assigned in SAP or other systems) identifying the site where the emissions occur | Name of the site where the emissions are generated | SERF ID and description of the waste / direct emission category | Unique code assigned to the cost object (e.g., cost center, project, or product line) for financial tracking and allocation purposes | Name or description of the cost object associated with the waste (e.g., department, project, or product line) | Allocation coefficient representing the proportion of the total waste attributed to this cost object (expressed as a decimal) |
| SAMPLE | 2024 | 1175 | CHANGSHU | HFC 125 - E12531 | JP728401I0 | Tecnoflon Copolymers Intermediate-Latex | 0.2 |
| MANDATORY | YES | YES | YES | YES | YES | YES | YES |
SHEET: extract_spp_cost_object_quantities
| FIELD | source_system | gbu | prod_year | site_code | site_name | cost_object_code | cost_object_name | finished_products_actual_quantity_kg |
| DESCRIPTION | Name of the system from which the data is extracted | Global Business Unit to which the data or site belongs | Calendar year for which the Product Carbon Footprint is calculated | Unique site code (as assigned in SAP or other systems) identifying the site where the emissions occur | Name of the site where the emissions are generated | Unique code assigned to the cost object (e.g., cost center, project, or product line) for financial tracking and allocation purposes | Name or description of the cost object associated with the waste (e.g., department, project, or product line) | Actual quantity (in kilograms) of finished products produced within each cost object during the specified year |
| SAMPLE | PF2_020 | SP | 2023 | 1175 | CHANGSHU | JP784700P0 | PPS RYTON CN | 2669694 |
3. Filling instructions
| Sheet Name | Instructions |
| emission_factors | • All fields are mandatory except for "Source and Comment". |
| cost_objects | • All fields are mandatory. • Ensure that every indicator listed in the "cost_objects" sheet has a corresponding emission factor assigned in the "emission_factors" sheet. • For a given indicator within a site, each cost object may have different production volumes. If you assign the same allocation coefficient to all cost objects, this will result in different emission factors per kilogram of product for each cost object. If you want to apply a mass allocation method (so that all cost objects have the same emission factor per kilogram), you can use the "extract_spp_cost_object_quantities" sheet to obtain the quantities of finished products produced by each cost object. This information will help you calculate the correct waste allocation coefficients. |
| extract_spp_cost_object_quantities | • This sheet is for informational purposes only. No modifications or updates are required from the user. |
4. Maintenance best practices
Please comply with the following instructions to maintain the file:
• Always keep the original structure (do not add/remove columns without approval).
• Update only the necessary fields.
• Save a backup copy before any major changes.
• Respect data confidentiality.
5. Contact Points
| File owner | Hubert Sizaret |
| Technical Support | Camille Faure Laëtitia Arantes |
For any questions or issues, please contact the responsible person listed above.
Please strictly follow these guidelines to ensure data quality and reliability.