Methodological Index

Aetherfield follows the GHG Protocol Corporate Standard to systematically identify, categorize, and quantify greenhouse gas emissions across an organization's operations and value chain. Relevant activity data is collected, validated, and converted into emissions using appropriate emission factors, with results organized across Scope 1, Scope 2, and Scope 3 categories. This creates a consistent and transparent baseline for understanding carbon performance and identifying the organization's largest sources of emissions.

Aetherfield uses a structured data aggregation and validation methodology to bring sustainability information together from multiple internal and external sources. Data is standardized into a consistent format, reviewed for completeness and accuracy, and checked for missing, inconsistent, or outdated information. Source details and update records are maintained to improve data traceability and establish a reliable foundation for sustainability measurement and reporting.

Aetherfield analyzes emissions data across different time periods, locations, business units, operational activities, and emission sources to identify trends and performance changes. Attribution techniques are used to connect changes in emissions with the activities and categories responsible for them. This approach helps organizations understand the drivers behind their environmental performance and prioritize the areas with the greatest potential for improvement.

Aetherfield establishes a baseline using historical sustainability and operational data before modeling alternative future scenarios. Relevant variables can be adjusted to evaluate how different strategies, operational changes, or reduction initiatives could affect environmental performance. Projected outcomes are compared with current trajectories and sustainability targets, helping organizations evaluate potential decisions and understand their expected impact before implementation.

Aetherfield translates sustainability commitments into measurable targets, milestones, and performance trajectories. Actual results are continuously evaluated against expected progress to identify gaps, changes in performance, and areas requiring additional action. This methodology provides organizations with a structured way to monitor progress toward emissions reduction, net-zero, renewable energy, and other sustainability objectives.

Aetherfield organizes validated sustainability data according to the requirements and metrics of relevant ESG reporting frameworks. Environmental information is structured and mapped to applicable disclosure requirements, helping organizations maintain consistency across reporting periods and disclosures. The methodology reduces repetitive manual data preparation while improving traceability, consistency, and reliability throughout the reporting process.

Aetherfield evaluates environmental impacts across relevant value-chain activities with a focus on Scope 3 emissions. Supplier information, procurement activity, purchased goods, transportation, and other relevant data sources are analyzed to estimate emissions and identify significant sources of impact. This methodology provides greater visibility into value-chain emissions and helps organizations prioritize high-impact suppliers, categories, and activities.

Aetherfield uses an impact-based approach to prioritize sustainability initiatives according to their expected environmental impact, feasibility, ownership, timeline, and alignment with organizational targets. Actions are translated into measurable milestones and tracked throughout implementation. Estimated impacts can then be compared with realized outcomes, enabling organizations to evaluate effectiveness and continuously improve their sustainability strategies.