Report profile, scope and boundaries (3.1–3.11)
The numerical data provided in the reporting section refers to 2008. Significant events up until 17 March 2009 are also reported. Vattenfall has published annual CSR reports according to GRI guidelines since 2003. This report was published on 31 March, 2009. The previous report was issued in June 2008, covering performance in 2007. The scope of the report is the Vattenfall Group and its operations, which is the same as for the annual report.
Boundaries
Vattenfall has limited the reporting boundaries to areas in which the company has full control over data collection and information quality. For example, the downstream impacts of heat and electricity use are so widespread that it would be difficult to measure them in a reliable way.
No significant changes in size, structure, ownership or products/services affecting the report’s scope have occurred during the reporting period. The investments in wind and ocean power in the UK are still in the planning stages, and remaining investments consist of participating interests in companies, i.e., ownership stakes of less than 50%.
Accounting principles
The financial data as well as most data related to human resources presented in the CSR report is taken from Vattenfall’s audited annual accounts. The reporting currency of Vattenfall AB is Swedish kronor (SEK). The accounting principles for financial reporting are provided in Vattenfall’s 2008 Annual Report.
The consolidation principles for environmental data are the same as for the financial statements, i.e., they include subsidiaries in which Vattenfall AB holds more than 50% of the voting power or in any other way has management control. This principle was fully implemented in 2007. Data for 2006 has been recalculated in accordance with the new principle.
Environmental data for the CSR report, including energy-related data, is collected via the Group’s environmental reporting. Process and supporting software was introduced in 2007 to ensure high quality and consistency of collected data. This was used for the first time to report 2006 data. Group-wide definitions for all environmental parameters are used to enhance quality and facilitate comparisons across the Group. Where possible, reporting of historical data has been recalculated in line with these changes. This is explained in
comments adjacent to the tables.
To allow for future comparisons for the Danish operations, these are included for the full year 2006, although they were consolidated in the Vattenfall Group on 1 July 2006.
Any other restatements or changes in environmental accounting are described in comments adjacent to the respective tables.
Reported CO2 emissions are calculated based on fuel consumption. It should be noted that calculation methods differ from country to country. Calculation methods are stipulated by national legislation, among other things in connection with the EU emissions trading scheme.
All other emissions have either been measured (in cases where continuous monitoring equipment has been installed) or calculated based on periodic measurements.
