Comprehensive Sheet

MPCL - Sustainability Report

Finance Department

DN Sector Standard Ref

Topics: GHG Emissions

303-3 11.1.1
 Disclosure requirement

issions

Management approach

Describe its policies or commitments regarding the material topic;

Describe
• the organization’s stance on the topic;
• whether the commitment to manage the topic is based on regulatory compliance or extends
beyond it;
• compliance with authoritative intergovernmental instruments related to the topic.

Describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or cooperate in their
remediation;
iii. actions to manage actual and potential positive impacts;
Describe
• the level and function within the organization that has been assigned responsibility for
managing the impacts;
• the internal decision-making, budget allocation, and oversight processes (e.g., internal audit) to
enable effective actions to manage the impacts.

Report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s operational
policies and procedures;

Describe how engagement with stakeholders has informed the actions taken and how it has
informed whether the actions have been effective.
Requirement GRI 305
When reporting on GHG emissions targets, the reporting organization shall explain whether offsets
were used to meet the targets, including the type, amount, criteria or scheme of which the offsets
are part.

Additional sector recommendatin GRI 11

• Describe actions taken to manage flaring and venting and the effectiveness of actions taken.
Year ended on June 30, 2022 Year ended on June 30, 2023
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
Topic: Energy
Till May 2023 ,
302-1 11.1.2 Energy consumption within the organization Page 88
a.Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including Natural gas used for electricity generation MMSCF
fuel types used. 8.63 7.854

Diesel to run the generators Ltrs

25319.60 17555
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel Deep Solar system MWh
types used.
134.64288 131.20288

c. In joules, watt-hours or multiples, the total: Electricity consumption MWh

i. electricity consumption
ii. heating consumption
iii. cooling consumption
644.56 675.84
iv. steam consumption

d. In joules, watt-hours or multiples, the total: NA NA

i. electricity sold
ii. heating sold This is not applicable because we are not This is not applicable because we are
iii. cooling sold selling any of one of the type of energy not selling any of one of the type of
iv. steam sold source to any customers. energy source to any customers.

e. Total energy consumption within the organization, in joules or multiples. GJ 2320.416 2433.024
f. Standards, methodologies, assumptions, and/or calculation tools used.

We are calculating the energy

We are calculating the energy
consumtption based on the
consumtption based on the Generators
Generators HMI data on hourly basis
HMI data on hourly basis and then
and then accumulated for the
accumulated for the required time peroid
required time peroid
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
g. Source of the conversion factors used.

I MWh =3.6 GJ I MWh =3.6 GJ

Compilation requirements
1. avoid the double-counting of fuel consumption, when reporting self-generated energy consumption. If the
organization generates electricity from a nonrenewable or renewable fuel source and then consumes the generated
electricity, the energy consumption shall be counted once under fuel consumption;
2. report fuel consumption separately for non-renewable and renewable fuel sources;
3. only report energy consumed by entities owned or controlled by the organization;
4. calculate the total energy consumption within the organization in joules or multiples.

Recommendations

When compiling the information specified in this disclosure, the reporting organization should
1.apply conversion factors consistently for the data disclosed;
2. use local conversion factors to convert fuel to joules, or multiples, when possible;
3. use the generic conversion factors, when local conversion factors are unavailable;
4. if subject to different standards and methodologies, describe the approach to selecting them;
5. report energy consumption for a consistent group of entities.
6. where it aids transparency or comparability over time, provide a breakdown of the air emissions data by:
1. business unit or facility;
2. country;
3. type of source;
4. type of activity.

302-2 11.1.3 Energy consumption outside of the organization

a) Energy consumption outside of the organization, in joules or multiples.
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
Upstream categories
1. Purchased goods and services
2. Capital goods
3. Fuel- and energy-related activities (not included in Disclosure 302-1)
4. Upstream transportation and distribution
5. Waste generated in operations
NA NA
6. Business travel
7. Employee commuting
8. Upstream leased assets
Other upstream

Downstream categories
1. Downstream transportation and distribution
2. Processing of sold products
3. Use of sold products
4. End-of-life treatment of sold products
5. Downstream leased assets
6. Franchises
NA NA
7. Investments
Other downstream

For each of these categories and activities, the organization can calculate or estimate the amount of energy
consumed. The organization can report energy consumption separately for non-renewable sources and renewable
sources.

b) Standards, methodologies, assumptions, and/or calculation tools used

c) Source of the conversion factors used.

Compilation requirements
When compiling the information specified in Disclosure 302-2, the reporting organization shall exclude energy
consumption reported in Disclosure 302-1.

Recommendations
when compiling the information, the reporting organization should:
1. if subject to different standards and methodologies, describe the approach to selecting them;
2. list energy consumption outside of the organization, with a breakdown by upstream and downstream categories
and activities.

302-3 11.1.4 Energy intensity Page 88

a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio. Total energy consumption/total production MWh 644.56 675.84
c.Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. Gas & Diesel Fuels Gas & Diesel Fuels
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
d.Whether the ratio uses energy consumption within the organization, outside of it, or both.
Compilation requirements
When compiling the information specified in the disclosure, the reporting organization shall:
1. calculate the ratio by dividing the absolute energy consumption (the numerator) by the organization-specific
metric (the denominator);
2. if reporting an intensity ratio both for the energy consumed within the organization and outside of it, report these
intensity ratios separately.
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023

Topic: Emissions

305-1 11.1.5 Direct (Scope 1) GHG emissions Page 90

a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. Met
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base
year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP
source.
f. Consolidation approach for emissions; whether equity share, financial control,
or operational control.

g. Standards, methodologies, assumptions, and/or calculation tools used.

Compilation requirements
When compiling the information specified in Disclosure 305-1, the reporting organization shall:
1. exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions;
2. report biogenic emissions of CO2 from the combustion or biodegradation of biomass separately from the gross
direct (Scope 1) GHG emissions. Exclude biogenic emissions of other types of GHG (such as CH and N O), and
biogenic emissions of CO that occur in the life cycle of biomass other than from combustion or biodegradation
(such as GHG emissions from processing or transporting biomass).

Recommendations
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
When compiling the information specified in this disclosure, the reporting organization should:
1. apply emission factors and GWP rates consistently for the data disclosed;
2. use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
3. select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2) GHG emissions;
choosing from the equity share, financial control, or operational control methods outlined in the ‘GHG Protocol
Corporate Standard’;
4. if subject to different standards and methodologies, describe the approach to selecting them;
5. where it aids transparency or comparability over time, provide a breakdown of the direct (Scope 1) GHG
emissions by:
1. business unit or facility;
2. country;
3. type of source (stationary combustion, process, fugitive);
4. type of activity.

Additional sector recommendations

• Report the percentage of gross direct (Scope 1) GHG emissions from CH4.
• Report the breakdown of gross direct (Scope 1) GHG emissions by type of source (stationary combustion,
process, fugitive)

305-2 11.1.6 Energy indirect (Scope 2) GHG emissions

a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of
CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3,
or all.

d.Base year for the calculation, if applicable, including:

i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base
year emissions.

e. Source of the emission factors and the global warming potential (GWP) rates used,
or a reference to the GWP source.

f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Compilation requirements
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
When compiling the information specified in Disclosure 305-2, the reporting organization shall:
1. exclude any GHG trades from the calculation of gross energy indirect (Scope2) GHG emissions;
2. exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in Disclosure 305-3;
3. account and report energy indirect (Scope 2) GHG emissions based on the location- based method, if it has
operations in markets without product or supplier-specific data;
4. account and report energy indirect (Scope 2) GHG emissions based on both the location-based and market-based
methods, if it has any operations in markets providing product or supplier-specific data in the form of contractual
instruments.

Recommendations
When compiling the information specified in this disclosure, the reporting organization should:
1. apply emission factors and GWP rates consistently for the data disclosed;
2. use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
3. select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2) GHG emissions;
choosing from the equity share, financial control, or operational control methods outlined in the ‘GHG Protocol
Corporate Standard’;
4. if subject to different standards and methodologies, describe the approach to selecting them;
5. where it aids transparency or comparability over time, provide a breakdown of the energy indirect (Scope II)
GHG emissions by:
1. business unit or facility;
2. country;
3. type of source (electricity, heating, cooling, and steam);
4. type of activity.

305-3 11.1.7 OTHER INDIRECT (SCOPE 3) GHG EMISSIONS

a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. Report If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or
all.

c. Biogenic CO2 emissions in metric tons of CO2 equivalent.

d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.

e. Base year for the calculation, if applicable, including:

i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base
year emissions.

f. Standards, methodologies, assumptions, and/or calculation tools used.

g. Source of the emission factors and the global warming potential (GWP) rates used,
or a reference to the GWP source.
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
When reporting emissions for this disclosure, organizations may disaggregate data by the following categories and
activities:

Upstream
1. Purchased goods and services
2. Capital goods
3. Fuel- and energy-related activities (not included
in Scope 1 or Scope 2)
4. Upstream transportation and distribution
5. Waste generated in operations
6. Business travel
7. Employee commuting
8. Upstream leased assets
Other upstream

Downstream
9. Downstream transportation and distribution
10. Processing of sold products
11. Use of sold products
12. End-of-life treatment of sold products
13. Downstream leased assets
14. Franchises
15. Investments
Other downstream

Compilation requirements
When compiling the information specified in Disclosure 305-3, the reporting organization shall:
1. exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG emissions;
2. exclude energy indirect (Scope 2) GHG emissions from this disclosure. Energy indirect (Scope 2) GHG
emissions are disclosed as specified in Disclosure 305-2;
3. report biogenic emissions of CO from the combustion or biodegradation of biomass that occur in its value chain
separately from the gross other indirect (Scope 3) GHG emissions. Exclude biogenic emissions of other types of
GHG
(such as CH and N O), and biogenic emissions of CO that occur in the life cycle of biomass other than from
combustion or biodegradation (such as GHG emissions from processing or transporting biomass).

Recommendations
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
When compiling the information specified in this disclosure, the reporting organization should:
1. apply emission factors and GWP rates consistently for the data disclosed;
2. use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
3. if subject to different standards and methodologies, describe the approach to selecting them;
4. list other indirect (Scope 3) GHG emissions, with a breakdown by upstream and
downstream categories and activities;
5. where it aids transparency or comparability over time, provide a breakdown of the other indirect (Scope 3)
GHG emissions by:
1. business unit or facility;
2. country;
3. type of source;
4. type of activity.

305-4 11.1.8 GHG emissions intensity Page 90

a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect Met CO2 emissions / Units produced
Met-CO2/number of units
(Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.

Compilation requirements
When compiling the information specified in Disclosure 305-4, the reporting organization shall:
1. calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specific metric
(the denominator);
2. if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity ratio separately
from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions.

Recommendations
When compiling the information specified in Disclosure 305-4, the reporting organization should, where it aids
transparency or comparability over time, provide a breakdown of the GHG emissions intensity ratio by:
1 business unit or facility;
2 country;
3 type of source;
4 type of activity.

305-5 11.2.3 Reduction of GHG emissions Page 90

a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 Met
equivalent.
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.

d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2),
and/or other indirect (Scope 3).

f. Standards, methodologies, assumptions, and/or calculation tools used.

Compilation requirements
When compiling the information specified in this disclosure, the reporting organization:
1. exclude reductions resulting from reduced production capacity or outsourcing;
2. use the inventory or project method to account for reductions;
3. calculate an initiative’s total reductions of GHG emissions as the sum of its associated primary effects and any
significant secondary effects;
4. if reporting two or more Scope types, report the reductions for each separately;
5. report reductions from offsets separately.

Recommendations
When compiling the information specified in the disclosure, the reporting organization should, if subject to
different standards and methodologies, describe the approach to selecting them.

Additional sector recommendations

Report how the goals and targets for GHG emissions are set, specify whether they are informed by scientific
consensus, and list any authoritative intergovernmental instruments or mandatory legislation the goals and targets
are aligned with.

Report the Scopes (1, 2, 3) of GHG emissions, activities, and business relationships to which the goals and targets
apply. the baseline for the goals and targets and the timeline for achieving them.
Report

305-7 11.3.2 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Page 90
a.Significant air emissions, in kilograms or multiples, for each of the following: Met
i. NOX
ii. SOX
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
Comprehensive Sheet
MPCL - Sustainability Report
HSE Department

DN Disclosure disription Data point Unit Year ended on June 30, 2022 Year ended on June 30, 2023
b. Source of the emission factors used.

c. Standards, methodologies, assumptions, and/or calculation tools used.