2021 Owens Corning Sustainability Report | Appendices | 291 Owens Corning follows the World Resources Institute (WRI) Corporate Accounting and Reporting standard for defining and accounting our baseline structure. In 2021, we had over 100 facilities, which are included in the scope and boundary of our reporting. The data for divested facilities are excluded from our company environmental footprint; however, the data for closures are included in our reporting. We review all structural changes such as mergers, acquisitions, and divestments on an annual basis, in keeping with WRI’s guideline for baseline adjustments. Per the stated protocol, the data of mergers or acquisitions greater than 10% are reviewed for accuracy and integrity and then integrated into our reporting inventory from base year to current year. This process of updating the baseline is completed for both the numerator (aspect) and denominator (sales or production) of our calculations. This approach was implemented to ensure a meaningful and consistent comparison of emissions over time, including for the current year. Please note that the numbers have been rounded. Some totals have been affected as a result. Defining Workers For purposes of this report, Owens Corning defines “workers” as our employees globally across all facilities in which we operate. In the Living Safely chapter , we also report on contractors over whom we have direct supervision, as well as those for our large capital projects. Environmental Methodology For the organizational and geographical boundaries of the inventory, we have used owned and leased facilities globally under Owens Corning’s operational control. The physical infrastructure, activities, and/or technologies of the inventory are understood as: ■ Offices. ■ Distribution centers. ■ Warehouses. ■ Manufacturing facilities. ■ Fleet vehicles. ■ Corporate jet. ■ Employee travel. Emissions resulting from explosives, fire extinguishers, refrigerants, and welding gases have been excluded as de minimis. The GHG sources identified are purchased electricity, heat, steam, cooling, natural gas, diesel, jet fuel, gasoline, propane, CO 2 , coke, fuel oils, kerosene, LPG, blowing agents, and emissions from the processing of asphalt, dolomite, limestone, and soda ash. All greenhouse gases declared in the Kyoto Protocol (CO 2 , CH 4 , N 2 O, HFCs, PFCs, NF 3 ) are included in the evaluation. HCFC emissions are optionally included in Scope 1 emissions, in addition to the Kyoto gases, and are outlined in the Appendix. Verification of Data Invoices are entered electronically into our system and subjected to several audits to check both the completeness and the validity of the data. Before data are made available in our EcoStruxure™ Resource Advisor system from Schneider Electric, invoices are reviewed for missing data, potential overlaps, or collisions with existing data, and whether the data should be tracked by a third party. Once posted, the invoice data are reviewed in the context of the surrounding account to verify data entry, charge accuracy, and the overall trend in cost and consumption. Invoices with suspect data are elevated for further review and resolution, also by the third party. Data that are put into our system go through two variance tests. The first is to check if the currently entered value is >2 standard deviations over the average value entered (the period for the average is 12 months prior to the current month and 12 months after the current month). The second variance test is to check that the unit of measure is consistently used month over month. In addition to the measures associated with invoice- and user-provided data, our third-party partner provides 24 hours per month of support for data management and quality assurance of global data. The purpose of this ongoing quality assurance/quality control is to identify anomalies when reviewing long-term trending and analyses in a further effort to ensure data accuracy and integrity. These boundaries are applicable to all GRI Standards topics, including: ■ General disclosures. ■ Management approach. ■ Economic. ■ Environmental. ■ Social. REPORTING METHODOLOGY