4.1. Environmental impact management, 4.1.5. Greenhouse gas emissions, Environmental responsibility

4.1.5. Greenhouse gas emissions

April 29, 2024

Limits of reported emissions

The scope of the Budimex Group’s greenhouse gas emissions inventory includes subsidiaries and the parent company. The calculation excludes companies that did not conduct any significant operating activities affecting the generation of significant fuel and energy consumption in 2023. In addition, a calculation for the parent company, Budimex SA, was additionally presented separately.

The largest emitters of greenhouse gases in the Budimex Group remain Budimex SA, the FBSerwis Group and Mostostal Kraków SA. Scope 1 and Scope 2 emissions arising from the operations of the other companies in the Group do not collectively exceed the threshold of a 10% share of total Scope 1 and Scope 2 emissions (market-based).

Scope of reported emissions

The Budimex Group reports Scope 1 and Scope 2 emissions in accordance with the GHG Protocol standard [1]. Implementation of a comprehensive Scope 3 emissions calculation process is in the preparation stages.

  • Direct emissions (Scope 1) arise from the combustion of fuels in stationary or mobile sources owned or controlled by the company, as well as from technological processes or escape of refrigerants into the atmosphere.
  • Indirect emissions (Scope 2) are related to the production of purchased electricity and heat. Scope 2 emissions are calculated using two methods. The location-based method takes into account average generation-related emission rates for specific geographic locations, while the market-based method is based on emission rates specific to energy suppliers and reflects informed choices made by the company.


Calculation methodology and assumptions made


  • Emissions were calculated in accordance with the GHG Protocol methodology. The calculations involved six greenhouse gases (CO2, CH4, N2O, HFCs, PFCs, SF6). Emission values are given in metric tons (Mg) of carbon dioxide equivalent (CO2e).
  • The volume of emissions from the generation of purchased energy according to the market-based method was calculated on the basis of indicators published by energy suppliers (where the supplier was known). For electricity from RES confirmed by guarantees of origin, an indicator equal to 0 kg CO2e/kWh was adopted.
  • In the case where the heat supplier did not make the data available, the indicators were adopted in accordance with the data reported for Poland by the Energy Regulatory Office in the document Thermal Energy in Figures – 2022, Warsaw, October 2023 (also applied in the case of calculations using the location-based method).
  • The global warming potential (GWP) creation factors used in the calculations are in accordance with the AR5, The Fifth Assessment Report of the IPCC.
  • No biogenic emissions were found.
  • 2021 was taken as the base year.


Scope 1 and 2 emissions

[GRI 305-1] [GRI 305-2] [GRI 305-4] [GRI 305-5]

In the calculation of Scope 2 location-based emissions, the EFC (emissions factor at consumption) was used due to the precautionary approach taken. The use of the mentioned indicator ensures that greenhouse gas emissions resulting from transmission losses are included in the calculation.

The dataset and scope 2 calculation were based on actual energy consumption.

Table below summarizes Scope 1 and Scope 2 greenhouse gas emissions.


Table: Scope 1 and 2 greenhouse gas emissions



Significant changes in reported emissions

There have been year-on-year changes in emissions in both scopes monitored by the Budimex Group. In Scope 1 there was a 177% increase in emissions resulting from fuel consumption in the fleet category for the Group compared to the previous year which was mainly influenced by an increase in diesel fuel consumption at Budimex Kolejnictwo.

Emissions resulting from fuel consumption in buildings and facilities and in transportation in turn are lower by 22% and higher by 1% respectively which ultimately translates into an aggregate 43% decrease in absolute Scope 1 emissions.

The results achieved in Scope 1 are influenced by the current energy intensity and characteristics of ongoing construction work as well as changes in the mix of fuels used.

In Scope 2 (market-based) significant reductions in GHG emissions were achieved through Budimex SA’s purchase of renewable energy origin guarantees for the whole volume of purchased electricity. This measure along with the sourcing of some energy from renewable sources as well helped reduce Scope 2 (market-based) emissions for Budimex SA and the Group by 52% and 47% respectively.

Additional information

Continued efforts to improve the accuracy of Budimex Group’s reporting of greenhouse gas emissions information in addition to preparing for Scope 3 emissions reporting have resulted in the replacement of the previously used UK Government Conversion Factors for greenhouse gas (GHG) reporting for fuel emission factors published by the UK Department for Environment Food and Rural Affairs (UK DEFRA) with the local Calorific Values and CO2 Emission Factors in 2020 for Emission Trading Scheme reporting for 2023 published by KOBIZE which more adequately reflect the characteristics of the fuels used by the Budimex Group.

The calculation of Scope 2 emissions using the location-based method was based on the most recent indicators from the document Emission factors of CO2, SO2, NOx, CO and total dust for electricity based on information contained in the National database of greenhouse gas and other substance emissions for 2022 published by KOBIZE in December 2023.

The above changes only improve accuracy, do not result in the need to recalculate the base year, and do not affect the consistency of reporting.

Other emissions

Due to the need to ensure continuity of operations Budimex SA operates asphalt plants and fuel tanks to enable smooth production activities. The plants and fuel tanks emit volatile organic compounds, nitrogen oxides and benzo(a)pyrene, which is part of persistent organic compounds (POPs), as well as sulfur oxides and dust.


Table: Emissions of dust and other substances

[GRI 305-7]

* Emissions from own boiler plant not included in the 305-1 and 305-2 index.

The 44% decrease in dust emissions, 45% decrease in nitrogen oxides and 60% decrease in sulfur oxides, and 26% decrease in volatile organic compounds is due to the decrease in the production of mineral and asphalt mixtures in 2023. In 2024 the trend is expected to reverse.

Analysis of the load of pollutants identified as hazardous air pollutants in GRI 305-7(a)(v) has revealed that they do not represent a significant item among the reporting unit’s pollution load.

[1] GHG Protocol. Corporate Accounting and Reporting Standard, Revised Edition, World Resources Institute and World Business Council for Sustainable Development.