124 INDEPENDENT ASSURANCE STATEMENTS METRIC METRIC EMISSIONS SOURCE TYPE EMISSIONS SOURCE TYPE EMISSION FACTOR EMPLOYED EMISSION FACTOR EMPLOYED SCOPE 1 Natural Gas United States (U.S.) Environmental Protection Agency (EPA) Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 1 Fuel Oil (#5 and #6) U.S. EPA Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 1 Refrigerants (stationary and mobile) Global Warming Potential from the Intergovernmental Panel on Climate Change Fifth Assessment Report (2013) SCOPE 1 Mobile Diesel U.S. EPA Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 1 Mobile Gasoline U.S. EPA Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 1 Mobile Ethanol (E100) (Bio-fuel) U.S. EPA Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 2 Purchased Electricity (U.S.) Electricity emissions factors for U.S. locations are taken from the U.S. EPA eGRID 2019 released January 2021; emissions factors for Puerto Rico taken from Carbon Monitoring for Action (CARMA.org). Country Power Trends (last updated November 2012). SCOPE 2 Purchased Steam (U.S.) U.S. EPA Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 2 Purchased District Heat U.S. EPA Emission Factors for Greenhouse Gas Inventories (2015) (issued in April 2021) SCOPE 2 Purchased Electricity (Canada) National Inventory Report: 1990-2019 Greenhouse Gas Sources and Sinks in Canada- Annex 13 (updated in 2021). SCOPE 2 Purchased Electricity (Australia) Australia’s Department of Climate Change and Energy Efficiency–National Greenhouse Accounts Factors–Table 44 (released September 2020). SCOPE 2 Purchased Electricity (All Other Markets) Mexico: Programa GEI México. Factor de emisión eléctrico 2016; United Kingdom: Department for Environment, Food & Rural Affairs (DEFRA): Deriving Emissions linked to Climate Change (DECC) GHG Conversion Factors for Company Reporting–United Kingdom Electricity (August 2020, June 2021); All Others: International Energy Agency 2021 CO 2 Emissions from Fuel Combustion (published September 2021). SCOPE 2 Purchased Electricity (Europe, excluding United Kingdom) Market-based: Association of Issuing Bodies European Residual Mixes 2020: Version 1.0 2021-05-31; Table 2: Residual Mixes 2020, Direct CO 2 . Location-based: Country-specific emission factors (various sources) BASE DATA ELC uses fiscal 2018 as the baseline to which future years’ GHG emissions are compared. Any changes in GHG emission methodology, emission factors, organizational boundary conditions (operational or financial control), or location portfolio are tracked against the fiscal 2018 GHG emissions. For any acquisitions, base year data for the acquired location is added to the total base year data using actual data, if available, or estimated data based on the estimation methodology outlined below. For any divestitures, the base year data for the divested location is subtracted from total base year emissions. As part of the fiscal 2021 data collection process, locations associated with ELC’s recent acquisition, Have&Be, were added to energy and GHG emissions base data dating back to the start of the base year, fiscal 2018, or the inception of operations, whichever occurred later. EMISSION FACTORS GHG emissions are determined on the basis of measured or estimated energy and fuel usage, multiplied by relevant carbon emission factors and for carbon dioxide equivalent emissions taking into account relevant global warming potentials from the Intergovernmental Panel on Climate Change Fifth Assessment Report. The table below outlines the emission factor sources used in the fiscal 2021 emissions calculations.