01 — The question
01 — The question
Embedded Files
Unilever Indonesia reported a 94.34% reduction in Scope 1 and Scope 2 CO₂ emissions from a 2015 baseline for manufacturing activities in 2025.
Unilever Indonesia reported a 94.34% reduction in Scope 1 and Scope 2 CO₂ emissions from a 2015 baseline for manufacturing activities in 2025.
This reconstruction asks:
This reconstruction asks:
Can the claim be reproduced from publicly disclosed information?
Are the baseline, boundary, Scope 2 basis, and disclosure choices clear enough to interpret it confidently?
The analysis tests the published information. It does not determine whether Unilever misreported its emissions.
Verdict
Verdict
The reduction claim was reproducible on its reported basis, but the disclosure remains incomplete.
The calculation reproduces the 94.34% figure associated with the report’s reduction table. It also identifies a different 2015 baseline in the report’s GHG table and no company-published Scope 2 location-based figure.
02 — What the company reported
02 — What the company reported
The report references these climate commitments:
The report references these climate commitments:
Net zero across the value chain by 2039.
100% absolute Scope 1 and Scope 2 reduction by 2030 from a 2015 baseline.
Scope 3 Energy & Industry reduction of 42% by 2030 from 2021.
Scope 3 FLAG reduction of 30% by 2030 from 2021.
A 94.34% Scope 1 and Scope 2 reduction for manufacturing activities in 2025.
The report also states that renewable energy represented 80% of total energy consumption in 2025, up from 69% in 2023 and 74% in 2024. Its reported market-based Scope 2 result is 0 tCO₂e after I-REC retirement.
That zero is a market-based accounting result. It does not mean that physical electricity-related emissions are zero.
Sources: Sustainability Report 2025, pp.182–190; Project.xlsx, 01_Cover and 02_Activity Data.
03 — Boundary and method
03 — Boundary and method
The report describes an operational-control boundary covering:
The report describes an operational-control boundary covering:
Manufacturing Activities
Warehouse Logistics
The Grha Head Office
The number of warehouses included increased from 3 in 2024 to 11 in 2025. The 2025 period also includes the ice cream factory for January–November, before the business divestment and de-merger completed on 8 December 2025.
This creates an important distinction: the 94.34% claim is presented for manufacturing activities, while other Scope 1 and Scope 2 tables describe a broader operational-control boundary.
The workbook reconstructs or adopts the following lines:
The workbook reconstructs or adopts the following lines:
Scope 1 stationary combustion: non-renewable on-site fuel modeled as natural gas and diesel/light fuel;
Scope 1 fugitive refrigerants: adopted from the company-reported total because gas-level data was unavailable;
Biomass and solar: operational CO₂ set to zero in the calculation; biomass CO₂ remains a separate memo line;
Scope 2 location-based: independent estimate using purchased-electricity activity data and the selected JAMALI grid factor;
Scope 2 market-based: modeled as zero after applying the I-REC instrument.
Scope 3 was not reconstructed because the report states that data collection and methodology development were still underway.
04 — Assumptions and factors
04 — Assumptions and factors
The analysis separates company-reported figures, independent calculations, adopted values, assumptions, and interpretation.
The analysis separates company-reported figures, independent calculations, adopted values, assumptions, and interpretation.
Fuel-mix assumptions
Fuel-mix assumptions
Main factors
Main factors
Natural gas: 0.057640 tCO₂e/GJ, Pedoman IGRK KESDM 2018, Lampiran 4.
Diesel/light fuel: 0.074300 tCO₂e/GJ, Pedoman IGRK KESDM 2018, Lampiran 4.
JAMALI electricity: 0.870000 tCO₂e/MWh, Kepmen ESDM No. 163.K/2021.
Energy conversion: 0.2777777778 MWh/GJ.
Woodchips: 0.112 tCO₂e/GJ, memo only; excluded from Scope 1 totals under the workbook’s GRI 305-1 treatment.
Fugitive-refrigerant totals adopted from the report are 278.68 tCO₂e for 2025, 249.99 tCO₂e for 2024, and 137.20 tCO₂e for 2023.
05 — Calculation logic
05 — Calculation logic
Scope 1
Scope 1
The biomass memo line is excluded from the Scope 1 comparison total.
Scope 2 location-based
Scope 2 location-based
For 2025:
The communicated result is 106,455.16 tCO₂e. This is an independent estimate, not a company-published figure.
Scope 2 market-based
Scope 2 market-based
Reduction claim
Reduction claim
The figures used for the reconstruction are 7,869.19 tCO₂ for 2025 Scope 1, 0 tCO₂ for 2025 Scope 2, and 138,994.20 tCO₂ for the 2015 reduction-table baseline. This reproduces the reported 94.34% reduction.
06 — Results
06 — Results
Scope 1 comparison
Scope 1 comparison
All three variances are within the workbook’s ±10% QA threshold.
Scope 2 views
Scope 2 views
QA/QC
QA/QC
The workbook records 10/10 model-quality checks as PASS, including formula integrity, unit conversion, emission-factor documentation, calibration-assumption documentation, Scope 1 variance, and no double counting between Scope 1 and Scope 2. These checks are not an assurance opinion.
Energy indicators
Energy indicators
Between 2023 and 2025, the source data shows:
renewable-energy share rising from 69% to 80%;
on-site solar PV rising from 1,148.60 GJ to 17,800.20 GJ;
total energy consumption falling from 838,053.83 GJ to 674,488.63 GJ;
manufacturing energy intensity falling from 0.79 GJ/tonne to 0.62 GJ/tonne.
These indicators provide context for the emissions claim but do not prove causality for every reduction component.
07 — Findings
07 — Findings
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