Business Air Travel GHG Inventory & Minimization Modelling Wipro Ltd. cbalance Solutions Pvt. Ltd.

Business Air Travel GHG Inventory & Minimization Modelling Wipro Ltd. cbalance Solutions Pvt. Ltd. May 2016

1. EXECUTIVE SUMMARY 1 2. INTRODUCTION 1 3. PROJECT OBJECTIVE 2 4. PROJECT SCOPE 2 5. RESULT AND ANALYSIS 3 5.1 DOMESTIC AIR TRAVEL GHG INVENTORY 3 5.1.1 Domestic Short-haul Air Travel GHG Inventory 6 5.1.2 Domestic Long-haul Air Travel GHG Inventory 8 5.2 INTERNATIONAL AIR TRAVEL GHG INVENTORY 11 5.2.1 International Short-haul Air Travel GHG Inventory 14 5.2.2 International Medium-haul Air Travel GHG Inventory 16 5.2.3 International Long-haul Air Travel GHG Inventory 18 5.3 DOMESTIC AND INTERNATIONAL AIR TRAVEL GHG INVENTORY 20 5.4 SCENARIO MODELLING 23 5.4.1 Baseline Vs Best-In-Class Air Carrier 23 5.4.2 Baseline (One/Multiple-Stop) vs Non Stop Sector 24 6. CONCLUSION & RECOMMENDATIONS 27 6.1 DOMESTIC AIR CARRIERS -BEST-IN-CLASS 27 6.1.1 Domestic Short Haul 27 6.1.2 Domestic Long haul 35 6.2 INTERNATIONAL AIR CARRIERS -BEST-IN-CLASS 43 6.2.1 International Short haul Emission Factor Ranking 43 6.2.2 International Medium haul Emission Factor Ranking 50 6.2.3 International Long-haul Emission Factor Ranking 56 7. SCOPE DEFINITION 65 7.1 CORPORATE GHG INVENTORY 65 7.1.1 Organizational Boundary Definition 67 7.1.2 Operational Boundary Definition 68 8. RESEARCH AND ANALYSIS METHODOLOGY 71 8.1 ACTIVITY DATA COLLECTION AND VERIFICATION 71 8.2 ACTIVITY DATA QUALITY ASSESSMENT AND PROCESSING 72 8.2.1 Activity Data Scrutinization 72 8.2.2 Raw Data Rectification 73 8.3 FRAMEWORK DEVELOPMENT AND ALLOCATION 73 8.3.1 Assumptions 73 8.4 EMISSION FACTOR DEVELOPMENT 74 8.4.1 Domestic and International Air Carrier Operation Phase - Emisson Factor 74 8.4.2 Fugitive Emissions Oil systems 93 8.5 GHG INVENTORY CALCULATION 96 8.5.1 Emissions from Aircraft Operation and Maintenance 96 8.5.2 Fugitive Emissions from Fuel Used 96 8.5.3 Emission from Aircraft & Engine Manufacturing 97 9. REFERENCES 98

List of Tables Table 1: Abbreviations... 4 Table 2 : List of Air Carrier Names and Codes... 5 Table 3: Criteria for Defining Domestic and International Aviation... 2 Table 4: Summary of Activity Data Provided by Wipro... 3 Table 7 : Domestic Air Travel GHG Emission Summary... 3 Table 8 : Domestic Short-haul Air Travel GHG Emission Summary... 6 Table 9: Domestic Long haul - Air Travel GHG Emission Summary... 8 Table 10: International Air Travel GHG Emission Summary... 11 Table 11: International Short haul- Air Travel GHG Emission Summary... 14 Table 12 : International Medium haul- Air Travel GHG Emission Summary... 16 Table 13: International Long haul- Air Travel GHG Emissions... 18 Table 14 : Scope-wise Distribution of total GHG Emissions... 20 Table 15 : Domestic and International Air Travel Summary... 21 Table 16 : Baseline vs Best-In-Class... 23 Table 17 : Multi-Stop Sector vs Non Stop Sector... 25 Table 18: Domestic Short haul- African Air Carriers Emission Factor Ranking... 27 Table 19 : Domestic Short haul- American Air Carriers Emission Factor Ranking... 27 Table 20 : Domestic Short haul- Asia Pacific Air Carriers Emission Factor Ranking... 28 Table 21 : Domestic Short haul- Oceania Air Carriers Emission Factor Ranking... 30 Table 22 : Domestic Short haul- Europe Air Carriers Emission Factor Ranking... 30 Table 23 : Domestic Short haul- Indian Air Carriers Emission Factor Ranking... 33 Table 24 : Domestic Short haul- Middle Eastern Air Carriers Emission Factor Ranking 33 Table 25 : Domestic Short haul- USA Air Carriers Emission Factor Ranking... 34 Table 26 : Domestic Long haul - African Air Carriers Emission Factor Ranking... 35 Table 27 : Domestic Long haul - American Air Carriers Emission Factor Ranking... 35 Table 28 : Domestic Long haul- Asia Pacific Air Carriers Emission Factor Ranking... 36 Table 29 : Domestic Long haul- Oceania Air Carriers Emission Factor Ranking... 38 Table 30 : Domestic Long haul- European Air Carriers Emission Factor Ranking... 38 Table 31 : Domestic Long haul- Indian Air Carriers Emission Factor Ranking... 41 Table 32 : Domestic Long haul- Middle Eastern Air Carriers Emission Factor Ranking. 41 Table 33 : Domestic Long haul- USA Air Carriers Emission Factor Ranking... 42 Table 34 : International Short haul Emission Factor Ranking... 43 Table 35 International Medium haul Emission Factor Ranking... 50 Table 36 : International Long haul Emission Factor Ranking... 56 Table 5: GHG Inventory Organisational Boundary Definition... 67 Table 6: GHG Inventory Operational Boundary Definition... 69 List of Figures Figure 2: Domestic Air Travel GHG Emissions & Distance Travelled... 4 Figure 3 : Domestic - Percentage Contribution to GHG Emission & Distance Travelled... 5 Figure 4 : Haul wise distribution of Total Distance travelled and GHG Emissions for Domestic Air Travel... 5 Figure 5: Domestic Short-haul GHG Emissions & Distance Travelled... 7 Figure 6: Domestic Short-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers... 7

Figure 7 : Domestic Short haul- Top 10 Distance & GHG contributor s EFs vs Average Domestic Short-haul- GHG Emission Factor... 8 Figure 8 : Domestic Long-haul GHG Emissions & Distance Travelled... 9 Figure 9 : Domestic Long-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers... 10 Figure 10 : Domestic Long haul- Top 10 Distance & GHG Emission contributor s Emission Factors vs Average Domestic Long haul- Emission Factor... 10 Figure 11 : International GHG Emissions & Distance Travelled... 12 Figure 12 : International Percentage Contribution to GHG Emissions & Distance Travelled... 13 Figure 13 : Haul wise distribution of Total Distance travelled and GHG Emissions for International Air Travel... 13 Figure 14: International Short-haul GHG Emissions & Distance Travelled... 15 Figure 15: International Short-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers... 15 Figure 16 : International Short haul- Top 10 Distance & GHG contributor s EFs vs Average International Short haul- GHG Emission Factor... 16 Figure 17: International Medium-haul GHG Emissions & Distance Travelled... 17 Figure 18: International Medium-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers... 17 Figure 19 : International Medium haul- Top 10 Distance & GHG contributor s EFs vs Average International Medium haul- GHG Emission Factor... 18 Figure 20: International Long-haul GHG Emissions & Distance Travelled... 19 Figure 21: International Long-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers... 19 Figure 22 : International Long haul- Top 10 Distance & GHG contributor s EFs vs Average International Long haul- GHG Emission Factor... 20 Figure 23 : Domestic & International Air Travel GHG Emission Summary... 21 Figure 24 : Percentage Contribution to Domestic and International Air Travel GHG Emission... 22 Figure 1: Activity Differentiation according to Scope 1, Scope 2 & Scope 3 GHG Emissions... 69 Abbreviations Table 1: Abbreviations AT & C Losses CO2e CO2e CSR EF FY GHG HVAC kwh LCA Pax-km Aggregate Technical and Commercial Losses Carbon Dioxide Equivalent Carbon Dioxide Equivalent Corporate Social Responsibility Emission Factor Financial Year Greenhouse Gas Heating Ventilation and Air Conditioning Kilo Watt Hour Life-cycle Assessment Passenger-kilometre

Air Carrier Name List of Air Carriers Table 2 : List of Air Carrier Names and Codes Air Carrier Code Air Carrier Name Air Carrier Code Air Carrier Name Air Carrier Code Air Carrier Name Aerolineas Aerogal 2K Air Nostrum YW British Airways BA El Al Israel Airlines Aerolineas Argentinas AR Air Serbia JU Brussels Airlines SN Ellinair EL Aeromexico AM Air Transat TS Bukovyna Airlines BQ Emirates EK Air Arabia G9 Aircalin SB Cathay Pacific Airways Ltd CX Equatorial Congo Airlines Air Asia Berhad AK AirTran Airways FL Cebgo DG Estonian Air OV Air Asia India I5 Alaska Airlines AS CEBU Pacific Air 5J Ethiopian ET Airlines Air Asia Zest Z2 Alaska Central Express KO Chengdu Airlines EU Etihad Airways EY Air Astana KC Alitalia AZ China Airlines CI Etihad Regional F7 Air Baltic BT All Nippon NH China Eastern MU Eurolot K2 Airways Airlines Air Berlin PLC AB Allegiant Air G4 China Southern Airlines Air Canada AC American Airlines CZ European Cargo Services BV AA City Jet WX EVA Air BR Air China CA Areoflot SU Compass Airlines CP Finnair Oyj AY Air Choice One 3E Aruba Airlines AG Condor Flugdienst DE Fly Dubai FZ GmbH Air Europa UX Asiana Airlines OZ Copa Airlines CM Flybe BE Air Flamenco F4 Austrian Airlines OS Croatia Airlines OU FLYNAS XY Air France AF AVIANCA AV Czech Airlines OK Frontier Airlines F9 Air France 4F Avior Airlines 9V Delta Air Lines DL Garuda GA Indonesia Air India AI Azerbaijan Hava Yollary J2 Deutsche Lufthansa AG LH GermanWings 4U Air India Express IX Azul Linhas Aereas Brasileiras AD Druk Air KB Go Air G8 Air Lesiure AL Bangkok Airways PG Eastern Air Lines EA Gol Transportes Aéreos Air Lingus EI Blue Islands SI Eastern Airways T3 Gulf Air GF Air Malta KM Blue Panorama BV Easyjet Airline U2 Hahn Air Lines HR Airlines Air New Zealand NZ BMI Regional BM Egypt Air MS Hahn Air Systems H1 Air Carrier Code LY LC EJ G3

Air Carrier Name Air Carrier Code Air Carrier Name Hainan Airlines HU Malaysian Airline Berhad Air Carrier Code MH Air Carrier Name Scandinavian Airlines Air Carrier Code Air Carrier Name SK TAROM RO Hawaiian Airlines HA Malindo Air OD SeaPort Airlines K5 Thai Air Asia FD Hong Kong Dragon Airlines HOP A5 Mandarin Airlines KA Malmo Aviation TF Shandong Airlines SC Thai Airways TG AE Shanghai Airlines FM Tiger Airways TR IBERIA IB Monarch Airlines ZB Shenzhen Airlines ZH Transaero Airlines Icelandair FI Myanmar Airways 8M Sichuan Airlines 3U Transavia Airlines Indigo Airlines 6E NextJet AB 2N Silk Air MI Transavia France TO InterSky 3L Nile Air NP Silver Airways 3M Transcarga International Airways T7 Japan Airlines JL Norwegian Air Shuttle DY SINGAPORE AIRLINES Air Carrier Code UN HV SQ Turkish Airlines TK Jet Airways 9W Oman Air WY Sky Airline H2 United Airlines UA Jet Lite S2 Other Other Skywork Airlines SX US Airways US Jet2.com LS Pegasus Airlines PC South African Airways SA US Bnagla Airline BS JetBlue B6 Philippine Airlines PR Southwest Airlines WN UTair Aviation UT Jetstar Airways JQ Porter Airlines PD Spice Jet SG Vietnam Airlines VN Juneyao Airlines HO Qatar Airways QR Spirit Airlines NK Virgin America VX Kenya Airways KQ Quantas Airways QF Spring Airlines 9C Virgin Atlantic Airways VS KLM Royal Dutch Airlines KL Ravn Alaska 7H Srilankan Airlines UL Virgin Australia Airlines Korean Air KE Regional Express ZL Stobart Air RE Vistara UK Kuwait Airways KU Royal Air Macroc AT Sun Country Airlines SY Vueling Airlines VY LAN Airlines LA Royal Jordanian RJ SWISS International Air Lines VA LX Wat Phnom WD LAN Express LU RwandAir WB Taca International TA West Jet WS Airlines LOT Polish Airline LO Ryanair FR TAM Linhas Aereas JJ White Airways WI S.A. Luxair LG Saudi Arabian Airlines SV TAP Portugal TP Wizz Air W6

1. Executive Summary In Financial Year 2014-2015, Wipro employees flew 498,327 flights, totalling 1,275.58 million passenger kilometres and, based on this cbalance study, emitted approximately 170.22 thousand tonnes of CO2e. If Wipro were to switch to the Best-In-Class Airline, as derived in this study, the company is poised to save 41% (48.54 thousand tonnes of CO2e), 37% (7.47 thousand tonnes of CO2e), and 20% (3.92 thousand tonnes of CO2e) in International, Domestic USA, and Domestic India, respectively; International travel is defined here as any travel that occurs from country-to-country, not within a country. Further, if Wipro were to switch Multi-Stop flights to Non-Stop flights, the company is poised to save 25% and 50% in International and Domestic USA travel, respectively; Domestic India travel is not modeled here as non-stop flights to major Indian cities are very frequent. To minimize Wipro s Business Air Travel Emissions, we recommend the Wipro travel team to first search for non-stop flights, and then select airlines based on the prioritized emission-factor list provided in section 7. 2. Introduction This project report has been prepared by cbalance Solutions Private Limited (cbalance Solutions) for Wipro Limited (Wipro). Wipro has a global presence to serve their clients in the field of Information Technology, Consulting and Business Process services. Wipro reported annual gross revenue of $7.5 billion 1 for the financial year ended March 2015. Wipro has initiated many efforts to reduce their ecological impacts and their achievements have been recognized globally. Channel NewsAsia, Sustainalytics and CSR Asia, have ranked Wipro 1 st among the 100 most sustainable corporations in Asia in the 2015 Channel NewsAsia Sustainability Ranking. 2 Wipro has minimized their ecological footprint in 2014-15 by following the best practices: Use of renewable energy used 65 million kwh from renewable sources, accounts 22% of total energy use 3 Recycling and reuse of wastewater 34% water recycled and reused 4 Recycling and reuse of waste 90% of total waste from India recycled or reused 5 Wipro s clients have diversified geographical presence globally. Wipro chose air travel as fast and reliable mode of transport with no comparable alternatives for long distance travel to serve their clients. Wipro has a step-up on the path of sustainability and 1 Factsheet 2014-15 Wipro Ltd., Page no. 1 2 Factsheet 2014-15 Wipro Ltd., Page no. 1 3 Factsheet 2014-15 Wipro Ltd., Page no. 2 4 Factsheet 2014-15 Wipro Ltd., Page no. 2 5 Factsheet 2014-15 Wipro Ltd., Page no. 2 1

expressed interest to know their carbon footprint of business travel from air transport for the financial year 2014-15 and looking forward to formalize and implement the strategies to minimize the emissions from air travel. In the FY 2013-14, Wipro had reported 103 thousand tonnes CO2e GHG emissions from Business Travel in the category of Scope 3 emissions, which was 13% of the total GHG emissions reported under Scope 1, Scope 2 and Scope 3 emissions. 6 This report seeks to quantify GHG emissions from Wipro s business air travel based on a comprehensive GHG inventory assessment of and provide a list of recommendations to minimize the business air travel GHG emissions of Wipro. This will help Wipro to understand the increment in business air travel GHG emissions in FY 2014-15 with respect to the growth of Wipro business and also a formalization of strategies to integrate key best practices to minimize their business air travel emissions. 3. Project Objective Wipro has provided the business air travel data of FY April 2014- March 2015. Based on the business air travel data received from Wipro, the overarching goals of the project were: Estimate Carbon Emission Factors for all domestic & international air carriers which have been used by Wipro for business air travel during FY 2014-15. Estimate GHG inventory of Wipro s business air travel in accordance with GHG protocol s Corporate Accounting and Reporting Standards (referred to as the Corporate standards) 7 Provide a list of the rankings of domestic and international air carriers based on their GHG emission factors Provide the Best-In-Class (GHG emission factor-wise) air carrier of the sectors for Wipro personnel flown in FY 2014-15 Modelling minimization options such as: I. Choosing the most carbon efficient airlines, and II. Reducing the number of stops on a specific segment 4. Project Scope The scope of the project was entire domestic and international business travel of Wipro, covered by air transport mode, during the global operation of FY 2014-15. Table 3: Criteria for Defining Domestic and International Aviation 8 Journey type between two airports Domestic International Departs and arrives in the same country Yes No Departs from one country and arrives in another No Yes Wipro has provided the business air travel data of FY 2014-15 which have been booked and managed by: I. Wipro s travel management team, and 6 Sustainability Report 2013-14 Wipro Ltd., Page no. 86 7 World Resources Institute s (WRI), 2004 8 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 2: Energy, Chapter 3: Mobile Combustion, Section 3.6.1.3 2

II. A contracted outsourced agency Table 4: Summary of Activity Data Provided by Wipro Air Travel Category Class of Travel No. of Flight legs 9 Distance travelled in Million Pax-km Domestic Economy 2,96,205 336.88 International Economy 2,02,122 932.87 Total Economy 4,98,327 1,269.75 5. Result and Analysis 5.1 Domestic Air Travel GHG Inventory Table 5 : Domestic Air Travel GHG Emission Summary Sr. No. Air Carrier Code Air Carrier Name No. of Flights (Number) Distance Travelled (Million Pax-km) Percentage Contributio n of Distance Travelled (%) GHG Emissions (Thousand Tonne CO2e) 1. 6E Indigo Airlines 52,334 53.60 16% 5.91 13% 2. 9W Jet Airways 52,421 49.34 15% 7.42 16% 3. UA United Airlines 28,985 45.49 14% 5.51 12% 4. DL Delta Airlines 25,388 33.05 10% 4.34 9% 5. AI Air India 26,988 31.75 9% 4.99 11% 6. AA American Airlines 18,573 26.08 8% 4.37 9% 7. US US Airways 15,426 19.49 6% 3.28 7% 8. SG Spice Jet 15,591 13.90 4% 1.58 3% 9. WN Southwest Airlines 10,402 12.87 4% 1.82 4% 10. G8 Go Air 7,187 6.79 2% 0.73 2% 11. Others 10 Others 42,910 44.52 13% 7.13 15% Total 2,96,205 336.88 47.05 Percentage Contribution of GHG Emissions (%) 9 Flight legs are defined as individual flights taken between source destination and end destination. 10 Domestic air travel GHG Emissions Summary of Others air carriers reported in Annexure I 3

Air Carrier Name G8 WN SG US AA AI DL UA 9W 6E According to the result shown in Table 5, the total domestic distance covered 336.88 million Pax-km and GHG emissions accounted 47.04 thousand tonne CO2e. The five largest contributors are Indigo Airlines, Jet Airways, United Airlines, Delta Airline and Air India, which covered 64% of the total domestic distance travelled and 61% of total GHG emissions from domestic air travel. Among five largest contributors, three of them Indigo Airlines, Jet Airways, and Air India are Indian domestic air carriers and two of them United Airlines and Delta Airlines are USA domestic air carriers. Further, the results for domestic air travel categorised in domestic short-haul and domestic long-haul and explained later in section 5.1.1and 5.1.2 Figure 1: Domestic Air Travel GHG Emissions & Distance Travelled Domestic Air Travel GHG Emissions = 47.05 Thousand Tonne CO2e Total Distance Travelled = 336.88 Million Pax- km Distance Travelled (Million Pax-km) 0.00 20.00 40.00 60.00 Indigo Airlines 53.60 5.91 Jet Airways 49.34 7.42 United Airlines 45.49 5.51 Delta Air Lines 33.05 4.34 Air India 31.75 4.99 American Airlines 26.08 4.36 US Airways 19.49 3.28 Spice Jet 13.90 1.58 Southwest Airlines 12.87 1.82 Go Air 6.79 0.72 Others 44.52 7.13 0.00 2.00 4.00 6.00 8.00 GHG Emission ('000 Tonne CO2e) GHG Emissions Distance Travelled 4

Figure 2 : Domestic - Percentage Contribution to GHG Emission & Distance Travelled Domestic Air Travel GHG Emission = 47.05 Thousand Tonne CO2e Total Distance Travelled = 336.88 Million Pax- km Outer Ring - % Contribution to Distance Travelled 16% 13% Inner Ring - % Contribution to GHG Emissions 15% 16% 13% 15% 2% 4% 3% 2% 4% 4% Others G8 - Go Air WN - Southwest Airlines SG - Spice Jet 7% 6% US - US Airways 14% 12% 9% 10% 11% 9% 9% 8% AA - American Airlines AI - Air India DL - Delta Air Lines UA - United Airlines 9W - Jet Airways 6E - Indigo Airlines Figure 3 : Haul wise distribution of Total Distance travelled and GHG Emissions for Domestic Air Travel Domestic Air Travel- Haul-wise percentage contibution of Total Distance Travelled and GHG Emissions GHG Emissions = 47.05 Thousand Tonne CO2e Total Distance Travelled = 336.88 Million Pax- km 5% 7% Outer Ring - % Distribution of distance travelled Inner Ring - % Distribution of GHG Emissions Short Haul 93% Long Haul 95% 5

5.1.1 Domestic Short-haul Air Travel GHG Inventory Sr. No. Air Carrier Code Table 6 : Domestic Short-haul Air Travel GHG Emission Summary Air Carrier Name No of Flights (Number) Distance Travelled (Million Pax-km) Percentage Contribution of Distance Travelled (%) GHG Emissions (Thousand Tonne CO2e) Percentage Contribution of GHG Emissions (%) Emission Factor (kg CO2e/Paxkm) 1. 9W Jet Airways 12,297 3.83 24% 0.82 24% 0.214 2. 6E Indigo Airlines 3,853 1.45 9% 0.23 7% 0.161 3. UA United Airlines 4,190 1.40 9% 0.28 8% 0.197 4. DL Delta Airlines 3,234 1.18 7% 0.22 7% 0.188 5. AA American Airlines 3,041 1.05 7% 0.26 8% 0.244 6. US US Airways 3,434 1.01 6% 0.25 7% 0.244 7. SG Spice Jet 2,525 0.75 5% 0.15 4% 0.200 8. WN Southwest Airlines 1,588 0.63 4% 0.12 3% 0.185 9.. AI Air India 1,699 0.59 4% 0.14 4% 0.234 10. XY FLYNAS 1,241 0.48 3% 0.09 3% 0.183 11. Others 11 Others 10,796 3.71 23% 0.85 25% Total 47,898 16.07 3.39 11 Domestic Short haul air travel GHG Emissions Summary of Others air carriers reported in Annexure II 6

Air Carrier Name XY AI WN SG US AA DL UA 6E 9W Figure 4: Domestic Short-haul GHG Emissions & Distance Travelled American Airlines Southwest Airlines Domestic - Short-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 3.39 Thousand Tonne CO2e, Total Distance Travelled = 16.07 Million Pax-km Distance Travelled (Million Pax-km) Jet Airways Indigo Airlines United Airlines Delta Air Lines US Airways Spice Jet Air India FLYNAS Other 0.00 1.00 2.00 3.00 4.00 5.00 1.45 0.23 1.40 0.28 1.18 0.22 1.05 0.26 1.01 0.25 0.75 0.15 0.63 0.12 0.59 0.14 0.48 0.09 3.83 0.82 3.71 0.85 0.00 0.20 0.40 0.60 0.80 1.00 GHG Emissions ('000 Tonne CO2e) GHG Emissions Distance Travelled Figure 5: Domestic Short-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers Domestic - Short-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 3.39 Thousand Tonne CO2e, Total Distance Travelled = 16.07 Million Pax-km 9% 24% 7% 9% 24% 8% 7% 7% 8% 7% 7% 25% 23% 3% 4% 6% 3% 4% 5% 4% 3% 4% Outer Ring - % Contribution to Distance Travelled Inner Ring - % Contribution to GHG Emissions Others XY - FLYNAS AI - Air India WN - Southwest Airlines SG - Spice Jet US - US Airways AA - American Airlines DL - Delta Air Lines UA - United Airlines 6E - Indigo Airlines 9W - Jet Airways 7

Emission Factor (kgco2e/pax-km) Figure 6 : Domestic Short haul- Top 10 Distance & GHG contributor s EFs vs Average Domestic Short-haul- GHG Emission Factor GHG Emisssion Factors of Top 10 Distance and Emission Contributers for Domestic-Short Haul 0.300 0.250 0.200 0.150 0.183 Overall Average Domestic Short Haul Emission 0.234 Factor, 0.222 0.185 0.200 0.244 0.244 0.188 0.197 Average Emission Factor of Top 10 Contributers, 0.205 0.161 0.214 0.100 0.050 0.000 FLYNAS Air India Southwest Airlines Spice Jet US Airways American Airlines Delta Air Lines United Airlines Indigo Airlines Jet Airways Air Carrier Name Emission Factors of Top 10 Contributers Average Emission Factor of Top 10 Contributers Overall Average Domestic Short Haul Emission Factor Sr. No. Air Carrier Code 5.1.2 Domestic Long-haul Air Travel GHG Inventory Table 7: Domestic Long haul - Air Travel GHG Emission Summary Air Carrier Name No of Flights (Number) Distance Travelled (Million Paxkm) Percentage Contribution of Distance Travelled (%) GHG Emissions (Thousand Tonne CO2e) Percentage Contribution of GHG Emissions (%) Emission Factor (kg CO2e/Paxkm) 1. 6E Indigo Airlines 48,481 52.16 16% 5.67 13% 0.110 2. 9W Jet Airways 40,124 45.50 14% 6.60 15% 0.144 3. UA United Airlines 24,795 44.08 14% 5.24 12% 0.119 4. DL Delta Airlines 22,154 31.88 10% 4.12 9% 0.129 5. AI Air India 25,289 31.16 10% 4.85 11% 0.157 6. AA American Airlines 15,532 25.03 8% 4.11 9% 0.166 7. US US Airways 11,992 18.48 6% 3.03 7% 0.166 8. SG Spice Jet 13,066 13.15 4% 1.43 3% 0.109 9. WN Southwest Airlines 8,814 12.24 4% 1.70 4% 0.126 10. G8 Go Air 7,001 6.71 2% 0.71 2% 0.111 11. Others 12 Others 31,059 40.41 13% 6.21 14% Total 2,48,307 320.82 43.66 12 Domestic Long haul air travel GHG Emissions Summary of Others air carriers reported in Annexure III 8

Air Carrier Name G8 WN SG US AA AI DL UA 9W 6E Figure 7 : Domestic Long-haul GHG Emissions & Distance Travelled Domestic - Long-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 43.66 Thousand Tonne CO2e, Total Distance Travelled = 320.82 Million Pax-km Indigo Airlines Jet Airways United Airlines Delta Air Lines Air India American Airlines US Airways Spice Jet Southwest Airlines Go Air Others Distance Travelled (Million Pax-km) 0.00 20.00 40.00 60.00 52.16 5.67 45.50 6.60 44.08 5.23 31.88 4.12 31.16 4.85 25.03 4.11 18.48 3.03 13.15 1.43 12.24 1.70 6.71 0.71 40.41 6.20 0.00 2.00 4.00 6.00 8.00 GHG Emissions (Thousand Tonne CO2e) GHG Emissions Distance Travelled 9

Emission Factor (kgco2e/pax-km) Figure 8 : Domestic Long-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers Domestic - Long Haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 43.66 Thousand Tonne CO2e, Total Distance Travelled = 320.82 Million Pax-km 16% 13% Outer Ring - % Contribution to Distance Travelled Inner Ring - % Contribution to GHG Emissions 14% 15% 14% 12% 13% 9% 10% 14% 11% 2% 4% 2% 4% 4% 3% 9% 10% 7% 8% 6% Others G8 - Go Air WN - Southwest Airlines SG - Spice Jet US - US Airways AA - American Airlines AI - Air India DL - Delta Air Lines UA - United Airlines 9W - Jet Airways 6E - Indigo Airlines Figure 9 : Domestic Long haul- Top 10 Distance & GHG Emission contributor s Emission Factors vs Average Domestic Long haul- Emission Factor Emisssion Factors of Top 10 Distance and Emission Contributers for Domestic-Long Haul 0.180 0.160 0.140 0.120 0.100 0.080 0.060 0.040 0.020 0.000 0.111 Go Air 0.126 Southwest Airlines Average Emission Factor of Top 10 Contributers, 0.134 0.109 Spice Jet 0.166 0.166 US Airways American Airlines 0.157 Air India Overall Average Domestic Long Haul Emission Factor, 0.150 0.129 Delta Air Lines 0.119 United Airlines 0.144 Jet Airways 0.110 Indigo Airlines Air Carrier Name Emission Factor of Top 10 Contributers Average Emission Factor of Top 10 Contributers Overall Average Domestic Long Haul Emission Factor 10

5.2 International Air Travel GHG Inventory Table 8: International Air Travel GHG Emission Summary Sr. No. Air Carrier Code Air Carrier Name No of Flights (Number) Distance Travelled (Million Pax-km) Percentage Contribution of Distance Travelled (%) GHG Emissions (Thousand Tonne CO2e) 1. EK Emirates 28,913 143.40 15% 20.63 17% 2. BA British Airways 22,983 111.67 12% 14.99 12% 3. LH Deutsche Lufthansa AG 19,784 95.97 10% 11.41 9% 4. EY Etihad Airways 16,011 86.35 9% 12.57 10% 5. SQ Singapore Airlines 16,012 74.57 8% 10.04 8% 6. AI Air India 9,144 60.95 7% 8.18 7% 7. 9W Jet Airways 12,874 57.75 6% 6.74 5% 8. QR Qatar Airways 11,158 57.14 6% 7.39 6% 9. UA United Airlines 7,020 34.99 4% 3.39 3% 10. CX Cathay Pacific Airways 5,207 30.68 3% 4.55 4% 11. Other 13 Other 53,016 179.40 19% 23.29 19% Total 2,02,122 932.87 123.17 According to the result shown in Table 8, the total international air travel distance covered 982.87 million Pax-km and GHG emissions accounted 123.17 thousand tonne CO2e. The five largest contributors are Emirates, British Airways, Deutsche Lufthansa AG, Etihad Airways, and Singapore Airlines, which covered 54% of total international air travel distance and 53% of total GHG emissions from international air travel. Majority of international air travel covered travel between India to Europe and USA region and vicee-versa. The five largest contributors air carriers dominate international air travel sectors between India to Europe and USA region. Further, the results for international air travel, categorized in the international short - haul, international medium-haul, and international long-haul and explained later in sections 5.2.1, 5.2.2, and 5.2.3 Percentage Contribution of GHG Emissions (%) 13 International air travel GHG Emissions Summary of Others air carriers reported in Annexure IV 11

Air Carrier Name CX UA QR 9W AI SQ EY LH BA EK Figure 10 : International GHG Emissions & Distance Travelled International Air Travel GHG Emissions = 123.17 Thousand Tonne CO2e Total Distance Travelled = 982.87 Million Pax-km Emirates British Airways Deutsche Lufthansa AG Etihad Airways SINGAPORE AIRLINES Air India Jet Airways Qatar Airways United Airlines Cathay Pacific Airways Ltd Others Distance Travelled (Million Pax-km) 0 100 200 111.67 14.99 95.97 11.41 86.35 12.57 74.57 10.04 60.95 8.18 57.75 6.74 57.14 34.99 7.39 3.39 30.68 4.55 143.40 20.63 179.40 23.29 0.00 5.00 10.00 15.00 20.00 25.00 GHG Emissions ('000 Tonne CO2e) GHG Emissions Distance Travelled 12

Figure 11 : International Percentage Contribution to GHG Emissions & Distance Travelled International Air Travel GHG Emissions = 123.17 Thousand Tonne CO2e Total Distance Travelled = 982.87 Million Pax-km Outer Ring - % Contribution to Distance Travelled 15% 19% Inner Ring - % Contribution to GHG Emissions Others 12% 12% 17% 19% 4% 3% 3% 4% CX - Cathay Pacific Airways Ltd UA - United Airlines QR - Qatar Airways 6% 9W - Jet Airways 10% 9% 9% 10% 8% 8% 5% 7% 7% 6% 6% AI - Air India SQ - SINGAPORE AIRLINES EY - Etihad Airways LH - Deutsche Lufthansa AG BA - British Airways Figure 12 : Haul wise distribution of Total Distance travelled and GHG Emissions for International Air Travel International Air Travel- Haul-wise Percentage Contributionof Total Distance Travelled and GHG Emissions GHG Emissions = 123.17 Thousand Tonne CO2e Total Distance Travelled = 982.87 Million Pax-km 5% Outer Ring - % Distribution of distance travelled 6% 21% Inner Ring - % Distribution of GHG 22% Emissions Short Haul 72% Medium Haul 74% Long Haul 13

Sr. No. Air Carrier Code 5.2.1 International Short-haul Air Travel GHG Inventory Table 9: International Short haul- Air Travel GHG Emission Summary Air Carrier Name No. of Flights (Number) Distance Travelled (Million Pax-km) Percentage Contribution of Distance Travelled (%) GHG Emissions (Thousand Tonne CO2e) Percentage Contribution of GHG Emissions (%) Emission Factor (kg CO2e/Paxkm) 1. BA British Airways 7,230 5.67 12% 0.94 12% 0.165 2. LH Deutsche Lufthansa 6,094 5.40 11% 1.01 13% 0.187 AG 3. TP TAP Portugal 3,180 4.42 9% 0.60 8% 0.136 4. EK Emirates 3,745 3.83 8% 0.68 9% 0.178 5. SQ Singapore Airlines 2,169 2.36 5% 0.38 5% 0.159 6. 9W Jet Airways 2,363 2.08 4% 0.30 4% 0.142 7. UA United Airlines 2,300 1.91 4% 0.24 3% 0.127 8. KL KLM Royal Dutch 2,273 1.72 3% 0.26 3% 0.152 Airlines 9. LX SWISS International 1,703 1.35 3% 0.34 4% 0.250 10. EY Etihad Airways 1,387 1.22 2% 0.21 3% 0.173 11. Others 14 Others 22,042 19.18 39% 2.99 38% Total 54,486 49.14 7.94 14 International Short haul air travel GHG Emissions Summary of Others air carriers reported in Annexure V 14

Air Carrier Name EY LX KL UA 9W SQ EK TP LH BA Figure 13: International Short-haul GHG Emissions & Distance Travelled International - Short-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 7.94 Thousand Tonne CO2e, Total Distance Travelled = 49.14 Million Pax-km British Airways Deutsche Lufthansa AG TAP Portugal Emirates SINGAPORE AIRLINES Jet Airways United Airlines KLM Royal Dutch Airlines SWISS International Air Lines Etihad Airways Others 0.00 10.00 20.00 30.00 5.67 5.40 4.42 3.83 2.36 2.08 1.91 1.72 1.35 1.22 Distance Travelled (Million Pax-km) 0.94 1.01 0.60 0.68 0.38 0.29 0.24 0.26 0.34 0.21 19.18 2.99 0.00 1.00 2.00 3.00 4.00 GHG Emissions Distance Travelled GHG Emissions ('000 Tonne CO2e) Figure 14: International Short-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers International - Short-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 7.94 Thousand Tonne CO2e, Total Distance Travelled = 49.14 Million Pax-km Outer Ring - % Contribution to Distance Travelled Inner Ring - % Contribution to GHG Emissions 12% Others 12% EY - Etihad Airways 13% 11% 39% 38% LX - SWISS International Air Lines KL - KLM Royal Dutch Airlines 8% 9% 8% 9% 5% 5% 4% 4% 3% 3% 4% 3% 3% 2% 4% 3% UA - United Airlines 9W - Jet Airways SQ - SINGAPORE AIRLINES EK - Emirates TP - TAP Portugal 15

EMission Factors (kgco2e/pax-km) Figure 15 : International Short haul- Top 10 Distance & GHG contributor s EFs vs Average International Short haul- GHG Emission Factor 0.300 0.250 Emisssion Factors of Top 10 Distance and Emission Contributers for International-Short Haul 0.250 Average Emission Factor of Top 10 Contributers, 0.167 Overall Average International Short Haul Emission Factor, 0.161 0.200 0.150 0.173 0.152 0.127 0.142 0.159 0.178 0.136 0.187 0.165 0.100 0.050 0.000 Air Carrier Name Emission Factors of Top 10 Contributers Average Emission Factor of Top 10 Contributers Overall Average International Short Haul Emission Factor 5.2.2 International Medium-haul Air Travel GHG Inventory Table 10 : International Medium haul- Air Travel GHG Emission Summary Sr. No. Air Carrier Code Air Carrier Name No of Flights (Number) Distance Travelled (Million Pax-km) Percentage Contribution of Distance Travelled (%) GHG Emissions (Thousand Tonne CO2e) Percentage Contribution of GHG Emissions (%) 1. EK Emirates 13,001 39.37 20% 5.82 22% 0.148 2. SQ Singapore Airlines 7,965 26.14 13% 3.58 13% 0.137 3. EY Etihad Airways 7,307 21.51 11% 3.21 12% 0.149 4. QR Qatar Airways 5,210 16.59 8% 2.24 8% 0.135 5. 9W Jet Airways 5,279 15.79 8% 1.88 7% 0.119 6. LH Deutsche 3,380 10.72 5% 1.30 5% 0.121 Lufthansa AG 7. BA British Airways 3,336 10.26 5% 1.42 5% 0.138 8. CX Cathay Pacific 2,384 8.23 4% 1.26 5% 0.153 Airways 9. AI Air India 2,573 7.96 4% 1.11 4% 0.140 10. MH Malaysian Airline 2,257 7.08 4% 1.01 4% 0.143 Berhad 11. Others 15 Others 10,366 31.57 16% 4.16 15% Total 63,058 195.22 26.98 Emission Factor (kg CO2e/Pax-km) 15 International Medium haul air travel GHG Emissions Summary of Others air carriers reported in Annexure VI 16

Air Carrier Name MH AI CX BA LH 9W QR EY SQ EK Figure 16: International Medium-haul GHG Emissions & Distance Travelled Emirates SINGAPORE AIRLINES Etihad Airways Qatar Airways Jet Airways Deutsche Lufthansa AG British Airways Cathay Pacific Airways Ltd Air India Malaysian Airline Berhad Others International - Medium Haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 26.98 Thousand Tonne CO2e, Total Distance Travelled = 195.22 Million Pax-km Distance Travelled (Million Pax-km) 0.00 10.00 20.00 30.00 40.00 50.00 26.14 3.58 21.51 3.21 16.59 2.24 15.79 1.88 10.72 1.29 10.26 1.42 8.23 1.26 7.96 1.11 7.08 1.01 31.57 4.15 39.37 5.82 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 GHG Emissions ('000 Tonne CO2e) GHG Emissions Distance Travelled Figure 17: International Medium-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers International - Medium-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 26.98 Thousand Tonne CO2e, Total Distance Travelled = 195.22 Million Pax-km Outer Ring - % Contribution to Distance Travelled Inner Ring - % Contribution to GHG Emissions 13% 20% 22% 13% 12% 11% 8% 8% 16% 15% 4% 4% 4% 4% 5% 4% 5% 5% 5% 7% 5% 8% Others MH - Malaysian Airline Berhad AI - Air India CX - Cathay Pacific Airways Ltd BA - British Airways LH - Deutsche Lufthansa AG 9W - Jet Airways QR - Qatar Airways EY - Etihad Airways SQ - SINGAPORE AIRLINES EK - Emirates 17

Emission Factor (kgco2e/pax-km) Figure 18 : International Medium haul- Top 10 Distance & GHG contributor s EFs vs Average International Medium haul- GHG Emission Factor 0.180 0.160 0.140 0.120 0.100 0.080 0.060 0.040 0.020 0.000 0.143 0.140 Emisssion Factors of Top 10 Distance and Emission Contributers for International-Medium Haul 0.153 Overall Average International Medium Haul Emission Factor, 0.135 0.138 0.121 0.119 Average Emission Factor of Top 10 Contributers, 0.138 0.135 0.149 0.137 0.148 Air Carrier Name Emission Factors of Top 10 Contributers Average Emission Factor of Top 10 Contributers Overall Average International Medium Haul Emission Factor 5.2.3 International Long-haul Air Travel GHG Inventory Table 11: International Long haul- Air Travel GHG Emissions Sr. No. Air Carrier Code Air Carrier Name No of Flights (Number) Distance Travelled (Million Pax-km) Percentage Contribution of Distance Travelled (%) GHG Emissions (Thousan d Tonne CO2e) Percentage Contributio n of GHG Emissions (%) Emission Factor (kg CO2e/Paxkm) 1. EK Emirates 12,167 100.20 15% 14.13 14% 0.141 2. BA British Airways 12,417 95.74 14% 12.63 12% 0.132 3. LH Deutsche Lufthansa 10,310 79.85 12% 9% AG 9.11 0.114 4. EY Etihad Airways 7,317 63.61 9% 9.15 9% 0.144 5. AI Air India 5,655 52.08 8% 6.91 7% 0.133 6. SQ Singapore Airlines 5,878 46.07 7% 6.09 6% 0.132 7. 9W Jet Airways 5,232 39.88 6% 4.57 4% 0.115 8. QR Qatar Airways 4,322 39.34 6% 4.94 5% 0.125 9. UA United Airlines 3,493 29.33 4% 2.77 3% 0.094 10. CX Cathay Pacific Airways 2,318 21.91 3% 3.19 3% 0.146 11. Others 16 Others 15,469 120.49 17% 28.90 28% Total 84,578 688.50 102.38 16 International Long haul air travel GHG Emissions Summary of Others air carriers reported in Annexure VII 18

Air Carrier Name CX UA QR 9W SQ AI EY LH BA EK Figure 19: International Long-haul GHG Emissions & Distance Travelled International - Long-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 88.26 Thousand Tonne CO2e, Total Distance Travelled = 6.88 Million Pax-km Emirates British Airways Deutsche Lufthansa AG Etihad Airways Air India SINGAPORE AIRLINES Jet Airways Qatar Airways United Airlines Cathay Pacific Airways Ltd Others Distance Travelled (Million Pax-km) 0.00 50.00 100.00 150.00 100.20 14.13 95.74 12.63 79.85 9.11 63.61 9.14 52.08 6.91 46.07 6.09 39.88 4.57 39.34 4.94 29.33 2.77 21.91 3.19 120.49 14.78 0.00 5.00 10.00 15.00 20.00 GHG Emissions (Tonne CO2e) Distance Travelled GHG Emissions Figure 20: International Long-haul Percentage Contribution to GHG Emissions & Distance Travelled by Air Carriers International - Long-haul - Top 10 & Other Air Carriers (Based on GHG Emissions Contribution & Distance Travelled) GHG Emissions = 88.26 Thousand Tonne CO2e, Total Distance Travelled = 6.88 Million Pax-km Outer Ring - % Contribution to Distance Travelled Inner Ring - % Contribution to GHG Emissions 15% 16% 14% 14% 10% 12% 10% 9% 8% 8% 17% 17% 7% 4% 3% 6% 5% 7% 6% 3% 4% 6% Others CX - Cathay Pacific Airways Ltd UA - United Airlines QR - Qatar Airways 9W - Jet Airways SQ - SINGAPORE AIRLINES AI - Air India EY - Etihad Airways LH - Deutsche Lufthansa AG BA - British Airways EK - Emirates 19

Emission Factor (kgco2e/pax-km) Figure 21 : International Long haul- Top 10 Distance & GHG contributor s EFs vs Average International Long haul- GHG Emission Factor Emisssion Factors of Top 10 Distance and Emission Contributers for International-Long Haul 0.160 0.140 0.120 0.100 0.146 0.094 Overall Average International Long Haul Emission Factor, 0.129 0.125 0.115 0.132 0.133 0.144 0.114 Average Emission Factor of Top 10 Contributers, 0.128 0.132 0.141 0.080 0.060 0.040 0.020 0.000 Air Carrier Name Emission Factors of Top 10 Contributers Average Emission Factor of Top 10 Contributers Overall Average International Long Haul Emission Factor 5.3 Domestic and International Air Travel GHG Inventory Table 12 : Scope-wise Distribution of total GHG Emissions For Year 2014-2015 Emission Scope for Wipro Scope 3 Emission Scope for Air Carriers Scope 1 & Scope 2 Scope 3 Operational Emission - Fuel combustion + Purchased Electricity Aircraft Manufacturing + Fuel Supply Chain International Domestic Total % of Total GHG Emissions Thousand Tonne CO2e 100.73 38.87 139.60 82% 22.44 8.18 30.62 18% Total 123.17 47.05 170.22 20

Distance Travelled (Million Pax-km) GHG Emissions (Thousand Tonne CO2e) Table 13 : Domestic and International Air Travel Summary Air Travel Distance Travelled (Million Pax-km) GHG Emissions (Thousand Tonne CO2e) International 932.87 123.17 Domestic 336.88 47.05 Total 1,269.75 170.22 Figure 22 : Domestic & International Air Travel GHG Emission Summary Domestic and International Air Travel Total Distance Travelled (Domestic + International) = 1,269.75 Million Pax-km Total GHG Emissions (Domestic + international) =170.22 Thousand Tonne CO2e 1,000.00 900.00 800.00 700.00 932.87 123.17 140.00 120.00 100.00 600.00 500.00 400.00 47.05 336.88 80.00 60.00 300.00 200.00 100.00 40.00 20.00 0.00 International Air Travel Category Domestic 0.00 Distance Travelled GHG Emissions 21

Figure 23 : Percentage Contribution to Domestic and International Air Travel GHG Emission Domestic and International Air Travel Total Distance Travelled (Domestic + International) =1,269.75 Million Pax-km Total GHG Emissions (Domestic + international) =170.22 Thousand Tonne CO2e Distance Travelled, Domestic, 27% GHG Emissions, Domestic, 28% GHG Emissions, International, 72% Distance Travelled, International, 73% 22

5.4 Scenario Modelling 5.4.1 Baseline Vs Best-In-Class Air Carrier Baseline vs Best-In-Class Scenario Baseline All flights treated as individual flights and their GHG emission is considered for baseline scenario - The goal of this scenario is to identify the best Airline based on their emissions for a given sector; - This is done through extracting all the unique flights for a given airline and assessing alternative airlines for that particular sector; - The Airline that achieves the lowest emission for a given sector is chosen and termed Best-In-Class ; - After that, the whole data is assessed and then if the Airline flown is different from Best-In-Class airline for that particular sector, then the Best-In-Class airline is recommended for that sector. Table 14 : Baseline vs Best-In-Class Air Travel Category Scenario Modelled (Number) Baseline Recommendation Best in Class Distance Travelled GHG Emissions GHG Emissions (Million Pax-km) (Thousand (Thousand Tonne Tonne CO2e) CO2e) Savings in Emissions (Thousand Tonne CO2e) Savings International (Best- 8,775 38.00 4.18 0.00 0.00 0% In-Class) International 1,93,347 894.86 118.98 70.44 48.54 41% Total 2,02,122 932.86 123.16 70.44 52.72 43% Percent Savings (%) 23

Air Travel Category Scenario Modelled (Number) Baseline Recommendation Best in Class Distance Travelled GHG Emissions GHG Emissions (Million Pax-km) (Thousand (Thousand Tonne Tonne CO2e) CO2e) Savings in Emissions (Thousand Tonne CO2e) Savings Domestic (USA- 15,647 22.81 2.78 0.00 0.00 0% Best-In-Class) Domestic (USA) 98,116 137.44 20.21 12.74 7.47 37% Subtotal 1,13,763 160.25 22.99 12.74 10.25 45% Percent Savings (%) Domestic (India- 20,106 17.62 2.06 0.00 0.00 0% Best-In-Class) Domestic (India) 1,39,060 143.78 19.62 15.71 3.92 20% Subtotal 1,59,166 161.4 21.68 15.71 5.97 28% Total 2,72,929 321.65 44.67 27.45 17.22 39% 5.4.2 Baseline (One/Multiple-Stop) vs Non Stop Sector Baseline One/ Multi-Stop flights with corresponding Distance travelled and GHG Emissions (Flights whose recommendation is available and gives savings in positive are only counted) Non Stop Sector Flights with no intermediate stops. Also known as a Direct flight The goal of the Scenario is to avoid One/Multi-Stop flights and commence a non-stop flight wherever applicable via the airline which has lowest emission for that sector. - This is done by Airline wise extracting all the unique flights and assessing different airlines flying for that particular sector. - Then, Airline which delivers lowest emission for the given sector is chosen and termed Best-In-Class 24

After that, Total Flight distance and total emissions is calculated by adding flight distances and their emissions for all flight legs of that sector. Scenario is modelled which depicts flight flying from Source destination to end destination while skipping all intermediate legs. (Assumptions are made wherever necessary) Based on the scenario modelled, the flight sector combination is tabulated with the extracted list to verify whether any such combination already exists in the data extracted. If it does, the flight distance for that sector is extracted from the list and corresponding emission are calculated with respect to best efficient airlines in that sector. These emissions are subtracted from total emissions to find out total savings Table 15 : Multi-Stop Sector vs Non Stop Sector Baseline Recommendation Savings Air Travel Category International No of Sectors (Number) No of Flights (Number) Distance Travelled (Million Paxkm) Emissions (Thousand Tonne CO2e) Distance Travelled (Million Paxkm) Emissions (Thousand Tonne CO2e) Savings Distance Travelled (Million Pax-km) Percent Savings Distance Travelled (%) Savings Emissions (Thousand Tonne CO2e) Percent Savings Emissions (%) Multi-Stop Flights 49,252 1,36,597 720.88 95.18 -- -- -- -- -- -- Scenario Not 14,523 86,063 250.26 31.75 0.00 0.00 0.00 0% 0.00 0% Modelled Scenario Modelled 50,534 50,534 470.62 63.42 433.29 47.49 37.32 8% 15.94 25% 25

Air Travel Category No of Sectors (Number) No of Flights (Number) Baseline Recommendation Savings Distance Travelled (Million Paxkm) Emissions (Thousand Tonne CO2e) Distance Travelled (Million Paxkm) Emissions (Thousand Tonne CO2e) Savings Distance Travelled (Million Pax-km) Percent Savings Distance Travelled (%) Savings Emissions (Thousand Tonne CO2e) Domestic (USA only) Multi-Stop Flights 17,566 63,057 81.86 12.05 -- -- -- -- -- -- Scenario Not 4,964 45,146 32.30 4.98 0.00 0.00 0.00 0% 0.00 0% Modelled Scenario Modelled 17,911 17,911 49.56 7.07 34.07 3.57 15.48 31% 3.50 50% Percent Savings Emissions (%) 26

6. Conclusion & Recommendations 6.1 Domestic Air Carriers -Best-In-Class 6.1.1 Domestic Short Haul 6.1.1.1 African Short haul Emission Factor Ranking Table 16: Domestic Short haul- African Air Carriers Emission Factor Ranking From Table 17, it is evident that Wat Phnom Airlines is the best airline to fly short-haul in Africa, followed by Royal Air Macroc and so forth. Carrier Code Carrier Name Emission Factor (kgco2e/pax-km) Ranking WD Wat Phnom Airlines 0.177 1 AT Royal Air Macroc 0.195 2 LC Equatorial Congo Airlines 0.208 3 WB Rwand Air 0.218 4 SA South African Airways 0.239 5 ET Ethiopian Airlines 0.242 6 KQ Kenya Airways 0.287 7 6.1.1.2 American (excluding USA) Short haul Emission Factor Ranking From Table 18, it is evident that Air Canada is the best airline to fly short-haul in the Americas (excluding the US), followed by Aruba Airlines and so forth Table 17 : Domestic Short haul- American Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) AC Air Canada 0.175 1 AG Aruba Airlines 0.175 2 WS West Jet 0.179 3 H2 Sky Airline 0.189 4 G3 Gol Transportes Aéreos 0.190 5 JJ TAM Linhas Aereas S.A. 0.193 6 5J CEBU Pacific Air 0.195 7 27

LA LAN Airlines 0.195 8 PR Philippine Airlines 0.204 9 AR Aerolineas Argentinas 0.209 10 AD Azul Linhas Aereas Brasileiras 0.211 11 TS Air Transat 0.211 12 2K Aerolineas Aerogal 0.213 13 F4 Air Flamenco 0.222 14 LU LAN Express 0.222 15 TA Taca International Airlines 0.223 16 CM Copa Airlines 0.224 17 AV AVIANCA 0.224 18 CP Compass Airlines 0.245 19 9V Avior Airlines 0.262 20 AM Aeromexico 0.268 21 T7 Transcarga International 0.296 22 Airways PD Porter Airlines 0.477 23 6.1.1.3 Asia Pacific Short haul Emission Factor Ranking From Table 19, it is evident that Malindo Air is the best airline to fly short-haul in the Asia-Pacific region, followed by Spring Airlines and so forth. Table 18 : Domestic Short haul- Asia Pacific Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) OD Malindo Air 0.169 1 9C Spring Airlines 0.175 2 Z2 Air Asia Zest 0.175 3 HO Juneyao Airlines 0.176 4 SC Shandong Airlines 0.180 5 PG Bangkok Airways 0.181 6 28

EU Chengdu Airlines 0.181 7 3U Sichuan Airlines 0.185 8 8M Myanmar Airways 0.185 9 ZH Shenzhen Airlines 0.186 10 BR EVA Air 0.190 11 FD Thai Air Asia 0.192 12 VN Vietnam Airlines 0.194 13 TR Tiger Airways 0.194 14 HU Hainan Airlines 0.194 15 AK Air Asia Berhad 0.198 16 CZ China Southern Airlines 0.200 17 MU China Eastern Airlines 0.207 18 DG Cebgo 0.208 19 MI Silk Air 0.210 20 FM Shanghai Airlines 0.211 21 UL Srilankan Airlines 0.219 22 CA Air China 0.219 23 KB Druk Air 0.223 24 SQ Singapore Airlines 0.225 25 CI China Airlines 0.234 26 AE Mandarin Airlines 0.237 27 NH All Nippon Airways 0.243 28 JL Japan Airlines 0.244 29 GA Garuda Indonesia 0.246 30 MH Malaysian Airline Berhad 0.250 31 CX Cathay Pacific Airways 0.259 32 KA Hong Kong Dragon Airlines 0.263 33 TG Thai Airways 0.281 34 29

OZ Asiana Airlines 0.288 35 KE Korean Air 0.324 36 BS US Bangla Airline 0.334 37 6.1.1.4 Oceania Short haul Emission Factor Ranking From Table 20, it is evident that Jetstar Airways is the best airline to fly short-haul in Oceania region, followed by Quantas Airways and so forth. Table 19 : Domestic Short haul- Oceania Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) JQ Jetstar Airways 0.191 1 QF Quantas Airways 0.192 2 VA Virgin Australia Airlines 0.194 3 NZ Air New Zealand 0.197 4 SB Aircalin 0.223 5 ZL Regional Express 0.333 6 6.1.1.5 European Short haul Emission Factor Ranking From Table 21, it is evident that Ryanair is the best airline to fly short-haul in Europe, followed by Norwegian Air Shuttle and so forth. Table 20 : Domestic Short haul- Europe Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) FR Ryanair 0.144 1 DY Norwegian Air Shuttle 0.157 2 W6 Wizz Air 0.176 3 VY Vueling Airlines 0.176 4 TO Transavia France 0.178 5 SI Blue Islands 0.180 6 3L InterSky 0.180 7 KM Air Malta 0.180 8 EI Air Lingus 0.180 9 30

ZB Monarch Airlines 0.180 10 AY Finnair Oyj 0.183 11 AB Air Berlin PLC 0.186 12 K2 Eurolot 0.186 13 SK Scandinavian Airlines 0.186 14 JU Air Serbia 0.188 15 TP TAP Portugal 0.190 16 F7 Etihad Regional 0.192 17 LS Jet2.com 0.195 18 DE Condor Flugdienst GmbH 0.196 19 U2 Easyjet Airline 0.199 20 IB IBERIA 0.199 21 TK Turkish Airlines 0.200 22 RE Stobart Air 0.204 23 UN Transaero Airlines 0.205 24 UT UTair Aviation 0.206 25 RO TAROM 0.211 26 A5 HOP 0.212 27 4U GermanWings 0.212 28 AF Air France 0.213 29 AF Air France 0.213 30 FI Icelandair 0.213 31 YW Air Nostrum 0.213 32 EL Ellinair 0.214 33 HV Transavia Airlines 0.215 34 BQ Bukovyna Airlines 0.216 35 VS Virgin Atlantic Airways 0.219 36 KL KLM Royal Dutch Airlines 0.220 37 31

BV Blue Panorama Airlines 0.221 38 SU Areoflot 0.222 39 H1 Hahn Air Systems 0.222 40 T3 Eastern Airways 0.224 41 WI White Airways 0.225 42 SX Skywork Airlines 0.225 43 AZ Alitalia 0.228 44 BA British Airways 0.231 45 TF Malmo Aviation 0.234 46 OK Czech Airlines 0.243 47 LG Luxair 0.243 48 BE Flybe 0.246 49 UX Air Europa 0.249 50 LO LOT Polish Airline 0.250 51 OV Estonian Air 0.250 52 SN Brussels Airlines 0.254 53 BM BMI Regional 0.264 54 WX City Jet 0.266 55 LH Deutsche Lufthansa AG 0.277 56 2N NextJet AB 0.311 57 OS Austrian Airlines 0.316 58 BT Air Baltic 0.322 59 EJ European Cargo Services 0.323 60 BV OU Croatia Airlines 0.362 61 LX SWISS International Airlines 0.386 62 HR Hahn Airlines 0.706 63 32

6.1.1.6 Indian Short haul Emission Factor Ranking From Table 22, it is evident that Indigo Airline is the best airline to fly short-haul in India, followed by Go Air and so forth. Table 21 : Domestic Short haul- Indian Air Carriers Emission Factor Ranking Carrier Carrier Name Emission Factor Ranking Code (kgco2e/pax-km) 6E Indigo Airlines 0.161 1 G8 Go Air 0.163 2 I5 Air Asia India 0.170 3 S2 Jet Lite 0.190 4 UK Vistara 0.197 5 SG Spice Jet 0.200 6 IX Air India Express 0.201 7 9W Jet Airways 0.214 8 AI Air India 0.234 9 6.1.1.7 Middle Eastern Short haul Emission Factor Ranking From Table 23, it is evident that Nile Air is the best airline to fly short-haul in the Middle East, followed by Flynas and so forth. Table 22 : Domestic Short haul- Middle Eastern Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) NP Nile Air 0.175 1 XY FLYNAS 0.183 2 LY El Al Israel Airlines 0.189 3 G9 Air Arabia 0.194 4 GF Gulf Air 0.198 5 PC Pegasus Airlines 0.199 6 FZ Fly Dubai 0.210 7 SV Saudi Arabian Airlines 0.212 8 WY Oman Air 0.212 9 KU Kuwait Airways 0.214 10 33

J2 Azerbaijan Hava Yollary 0.217 11 EK Emirates 0.237 12 QR Qatar Airways 0.242 13 EY Etihad Airways 0.245 14 AL Air Lesiure 0.250 15 KC Air Astana 0.262 16 RJ Royal Jordanian 0.277 17 MS Egypt Air 0.283 18 6.1.1.8 USA Short haul Emission Factor Ranking From Table 24, it is evident that Spirit Airlines is the best airline to fly short-haul in the USA, followed by JetBlue (as Eastern Air Lines is a charter airline) and so forth. Table 23 : Domestic Short haul- USA Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) NK Spirit Airlines 0.162 1 EA Eastern Airlines 0.183 2 B6 JetBlue 0.184 3 WN Southwest Airlines 0.185 4 SY Sun Country Airlines 0.185 5 VX Virgin America 0.185 6 DL Delta Airlines 0.188 7 AS Alaska Airlines 0.192 8 UA United Airlines 0.197 9 F9 Frontier Airlines 0.208 10 3M Silver Airways 0.212 11 G4 Allegiant Air 0.220 12 7H Ravn Alaska 0.222 13 K5 SeaPort Airlines 0.222 14 KO Alaska Central Express 0.222 15 34

3E Air Choice One 0.234 16 AA American Airlines 0.244 17 US US Airways 0.244 18 HA Hawaiian Airlines 0.274 19 FL AirTran Airways 0.301 20 6.1.2 Domestic Long haul 6.1.2.1 African Long haul Emission Factor Ranking From Table 27, it is evident that Rwand Air is the best airline to fly long-haul in Africa, followed by Wat Phnom Airlines and so forth. Table 24 : Domestic Long haul - African Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) WB Rwand Air 0.112 1 WD Wat Phnom Airlines 0.129 2 AT Royal Air Macroc 0.131 3 LC Equatorial Congo Airlines 0.142 4 ET Ethiopian Airlines 0.154 5 SA South African Airways 0.160 6 KQ Kenya Airways 0.192 7 6.1.2.2 American (excluding USA) Long haul Emission Factor Ranking From Table 26, it is evident that WestJet is the best airline to fly long-haul in the Americas (excluding the USA), followed by Air Canada and so forth. Table 25 : Domestic Long haul - American Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) WS West Jet 0.116 1 AC Air Canada 0.119 2 AG Aruba Airlines 0.120 3 H2 Sky Airline 0.125 4 35

G3 Gol Transportes Aéreos 0.128 5 5J CEBU Pacific Air 0.131 6 JJ TAM Linhas Aereas S.A. 0.132 7 LA LAN Airlines 0.132 8 PR Philippine Airlines 0.137 9 TS Air Transat 0.139 10 AR Aerolineas Argentinas 0.141 11 2K Aerolineas Aerogal 0.144 12 F4 Air Flamenco 0.150 13 LU LAN Express 0.150 14 CM Copa Airlines 0.151 15 AD Azul Linhas Aereas Brasileiras 0.152 16 TA Taca International Airlines 0.153 17 AV AVIANCA 0.153 18 9V Avior Airlines 0.157 19 CP Compass Airlines 0.164 20 AM Aeromexico 0.180 21 T7 Transcarga International 0.208 22 Airways PD Porter Airlines 0.298 23 6.1.2.3 Asia Pacific Long haul Emission Factor Ranking From Table 27, it is evident that Malindo Air is the best airline to fly long-haul in the Asia-Pacific region, followed by Shandong Airlines and so forth. Table 26 : Domestic Long haul- Asia Pacific Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) OD Malindo Air 0.118 1 SC Shandong Airlines 0.119 2 9C Spring Airlines 0.120 3 Z2 Air Asia Zest 0.120 4 36

EU Chengdu Airlines 0.120 5 HO Juneyao Airlines 0.121 6 8M Myanmar Airways 0.123 7 3U Sichuan Airlines 0.124 8 ZH Shenzhen Airlines 0.125 9 PG Bangkok Airways 0.127 10 BR EVA Air 0.128 11 HU Hainan Airlines 0.128 12 FD Thai Air Asia 0.130 13 VN Vietnam Airlines 0.131 14 TR Tiger Airways 0.132 15 CZ China Southern Airlines 0.135 16 AK Air Asia Berhad 0.135 17 MU China Eastern Airlines 0.141 18 FM Shanghai Airlines 0.141 19 MI Silk Air 0.142 20 UL Srilankan Airlines 0.146 21 CA Air China 0.148 22 KB Druk Air 0.149 23 SQ Singapore Airlines 0.151 24 CI China Airlines 0.154 25 GA Garuda Indonesia 0.158 26 AE Mandarin Airlines 0.162 27 NH All Nippon Airways 0.163 28 JL Japan Airlines 0.164 29 DG Cebgo 0.165 30 MH Malaysian Airline Berhad 0.168 31 CX Cathay Pacific Airways 0.173 32 37

KA Hong Kong Dragon Airlines 0.173 33 TG Thai Airways 0.187 34 OZ Asiana Airlines 0.192 35 BS US Bnagla Airline 0.209 36 KE Korean Air 0.215 37 6.1.2.4 Oceania Long haul Emission Factor Ranking From Table 28, it is evident that Quantas Airways is the best airline to fly long-haul in the Oceania region, followed by Jetstar and so forth. Table 27 : Domestic Long haul- Oceania Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) QF Quantas Airways 0.129 1 JQ Jetstar Airways 0.129 2 VA Virgin Australia Airlines 0.130 3 NZ Air New Zealand 0.133 4 SB Aircalin 0.146 5 ZL Regional Express 0.298 6 6.1.2.5 European Long haul Emission Factor Ranking From Table 29, it is evident that Ryanair is the best airline to fly long-haul in Europe, followed by Norwegian Air Shuttle and so forth. Table 28 : Domestic Long haul- European Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) FR Ryanair 0.098 1 DY Norwegian Air Shuttle 0.106 2 TO Transavia France 0.119 3 W6 Wizz Air 0.120 4 VY Vueling Airlines 0.120 5 EI Air Lingus 0.121 6 KM Air Malta 0.121 7 38

AB Air Berlin PLC 0.122 8 SK Scandinavian Airlines 0.123 9 AY Finnair Oyj 0.124 10 ZB Monarch Airlines 0.125 11 TP TAP Portugal 0.128 12 JU Air Serbia 0.131 13 U2 Easyjet Airline 0.132 14 DE Condor Flugdienst GmbH 0.133 15 LS Jet2.com 0.134 16 TK Turkish Airlines 0.134 17 3L InterSky 0.134 18 IB IBERIA 0.134 19 YW Air Nostrum 0.137 20 UN Transaero Airlines 0.139 21 OV Estonian Air 0.139 22 K2 Eurolot 0.140 23 FI Icelandair 0.140 24 4U GermanWings 0.142 25 SN Brussels Airlines 0.144 26 UT UTair Aviation 0.145 27 A5 HOP 0.145 28 AF Air France 0.145 29 AF Air France 0.145 30 HV Transavia Airlines 0.145 31 KL KLM Royal Dutch Airlines 0.145 32 EL Ellinair 0.146 33 VS Virgin Atlantic Airways 0.146 34 RO TAROM 0.147 35 39

SI Blue Islands 0.148 36 SU Areoflot 0.148 37 H1 Hahn Air Systems 0.150 38 BV Blue Panorama Airlines 0.151 39 BQ Bukovyna Airlines 0.151 40 F7 Etihad Regional 0.151 41 LO LOT Polish Airline 0.152 42 WI White Airways 0.152 43 AZ Alitalia 0.152 44 BA British Airways 0.155 45 SX Skywork Airlines 0.155 46 BE Flybe 0.158 47 LG Luxair 0.158 48 UX Air Europa 0.164 49 TF Malmo Aviation 0.164 50 T3 Eastern Airways 0.165 51 OK Czech Airlines 0.169 52 RE Stobart Air 0.171 53 OU Croatia Airlines 0.172 54 LH Deutsche Lufthansa AG 0.179 55 WX City Jet 0.180 56 OS Austrian Airlines 0.186 57 BM BMI Regional 0.186 58 2N NextJet AB 0.208 59 BT Air Baltic 0.213 60 LX SWISS International Airlines 0.242 61 EJ European Cargo Services BV 0.304 62 HR Hahn Airlines 0.458 63 40

6.1.2.6 Indian Long haul Emission Factor Ranking From Table 30, it is evident that Spice Jet is the best airline to fly long-haul in India, followed by Indigo and so forth. Table 29 : Domestic Long haul- Indian Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) SG Spice Jet 0.109 1 6E Indigo Airlines 0.110 2 G8 Go Air 0.111 3 I5 Air Asia India 0.116 4 S2 Jet Lite 0.132 5 IX Air India Express 0.134 6 UK Vistara 0.134 7 9W Jet Airways 0.144 8 AI Air India 0.157 9 6.1.2.7 Middle Eastern Long haul Emission Factor Ranking From Table 31, it is evident that Nile Air is the best airline to fly long-haul in India, followed by Flynas and so forth. Table 30 : Domestic Long haul- Middle Eastern Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) NP Nile Air 0.120 1 XY FLYNAS 0.123 2 LY El Al Israel Airlines 0.127 3 G9 Air Arabia 0.132 4 GF Gulf Air 0.133 5 PC Pegasus Airlines 0.133 6 WY Oman Air 0.139 7 FZ Fly Dubai 0.140 8 41

SV Saudi Arabian Airlines 0.141 9 KU Kuwait Airways 0.143 10 J2 Azerbaijan Hava Yollary 0.146 11 EK Emirates 0.160 12 QR Qatar Airways 0.162 13 EY Etihad Airways 0.166 14 AL Air Lesiure 0.177 15 KC Air Astana 0.179 16 RJ Royal Jordanian 0.186 17 MS Egypt Air 0.188 18 6.1.2.8 USA Long haul Emission Factor Ranking From Table 32, it is evident that Spirit Airlines is the best airline to fly long-haul in the USA, followed by Alaska Airlines and so forth. Table 31 : Domestic Long haul- USA Air Carriers Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) NK Spirit Airlines 0.109 1 AS Alaska Airlines 0.117 2 UA United Airlines 0.119 3 EA Eastern Airlines 0.122 4 SY Sun Country Airlines 0.124 5 VX Virgin America 0.126 6 WN Southwest Airlines 0.126 7 B6 JetBlue 0.127 8 DL Delta Airlines 0.129 9 F9 Frontier Airlines 0.139 10 7H Ravn Alaska 0.150 11 K5 SeaPort Airlines 0.150 12 KO Alaska Central Express 0.150 13 42

G4 Allegiant Air 0.156 14 AA American Airlines 0.166 15 US US Airways 0.166 16 HA Hawaiian Airlines 0.180 17 3M Silver Airways 0.187 18 FL AirTran Airways 0.204 19 3E Air Choice One 0.219 20 6.2 International Air Carriers -Best-In-Class 6.2.1 International Short haul Emission Factor Ranking From Table 33, it is evident that Ryanair is the best airline to fly short-haul Internationally, followed by Norwegian Air Shuttle and so forth. Table 32 : International Short haul Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) FR Ryanair 0.105 1 DY Norwegian Air Shuttle 0.114 2 NK Spirit Airlines 0.121 3 WB Rwand Air 0.122 4 6E Indigo Airlines 0.124 5 WS West Jet 0.124 6 AS Alaska Airlines 0.124 7 UA United Airlines 0.127 8 AC Air Canada 0.127 9 I5 Air Asia India 0.129 10 OD Malindo Air 0.130 11 AB Air Berlin PLC 0.130 12 LY El Al Israel Airlines 0.130 13 W6 Wizz Air 0.131 14 SK Scandinavian Airlines 0.131 15 43

VY Vueling Airlines 0.132 16 EI Air Lingus 0.132 17 AY Finnair Oyj 0.132 18 EU Chengdu Airlines 0.132 19 9C Spring Airlines 0.132 20 AG Aruba Airlines 0.132 21 Z2 Air Asia Zest 0.132 23 TO Transavia France 0.133 24 SC Shandong Airlines 0.133 25 NP Nile Air 0.132 25 S2 Jet Lite 0.133 26 HO Juneyao Airlines 0.133 27 SG Spice Jet 0.133 28 WN Southwest Airlines 0.134 29 KM Air Malta 0.134 30 B6 JetBlue 0.135 31 BR EVA Air 0.135 32 TP TAP Portugal 0.136 33 G3 Gol Transportes Aéreos 0.136 34 8M Myanmar Airways 0.136 35 XY FLYNAS 0.136 36 SY Sun Country Airlines 0.137 37 QF Quantas Airways 0.137 38 DL Delta Airlines 0.137 39 ZB Monarch Airlines 0.137 40 VA Virgin Australia Airlines 0.137 41 H2 Sky Airline 0.138 42 ZH Shenzhen Airlines 0.138 43 44

VX Virgin America 0.139 44 PG Bangkok Airways 0.139 45 JJ TAM Linhas Aereas S.A. 0.140 46 LA LAN Airlines 0.140 47 VN Vietnam Airlines 0.140 48 JQ Jetstar Airways 0.140 49 5J CEBU Pacific Air 0.141 50 WD Wat Phnom Airlines 0.141 51 NZ Air New Zealand 0.141 52 HU Hainan Airlines 0.141 53 GF Gulf Air 0.142 54 AT Royal Air Macroc 0.142 55 9W Jet Airways 0.142 56 BV Blue Panorama Airlines 0.142 57 DE Condor Flugdienst GmbH 0.143 58 UN Transaero Airlines 0.143 59 JU Air Serbia 0.143 60 CZ China Southern Airlines 0.143 61 TK Turkish Airlines 0.143 62 IX Air India Express 0.143 63 IB IBERIA 0.144 64 FD Thai Air Asia 0.144 65 TR Tiger Airways 0.145 66 PC Pegasus Airlines 0.145 67 G9 Air Arabia 0.145 68 U2 Easyjet Airline 0.145 69 LS Jet2.com 0.146 70 3L InterSky 0.146 71 45

FI Icelandair 0.148 72 AK Air Asia Berhad 0.148 73 MU China Eastern Airlines 0.149 74 FM Shanghai Airlines 0.149 75 PR Philippine Airlines 0.149 76 YW Air Nostrum 0.149 77 4U GermanWings 0.150 78 MI Silk Air 0.150 79 SV Saudi Arabian Airlines 0.150 80 WY Oman Air 0.150 81 F9 Frontier Airlines 0.151 82 OV Estonian Air 0.151 83 TS Air Transat 0.152 84 K2 Eurolot 0.152 85 KL KLM Royal Dutch Airlines 0.152 86 AF Air France 0.152 87 HV Transavia Airlines 0.152 88 A5 HOP 0.152 89 AR Aerolineas Argentinas 0.154 90 VS Virgin Atlantic Airways 0.154 91 SN Brussels Airlines 0.154 92 FZ Fly Dubai 0.154 93 KB Druk Air 0.155 94 KU Kuwait Airways 0.156 95 SU Areoflot 0.156 96 2K Aerolineas Aerogal 0.157 97 UT UTair Aviation 0.157 98 UL Srilankan Airlines 0.158 99 46

AZ Alitalia 0.158 100 EL Ellinair 0.158 101 SQ Singapore Airlines 0.159 102 SB Aircalin 0.159 103 RO TAROM 0.160 104 CA Air China 0.160 105 AV AVIANCA 0.161 106 TA Taca International Airlines 0.161 107 SI Blue Islands 0.161 108 Other Other 0.161 109 4F Air France 0.161 110 KO Alaska Central Express 0.161 111 F4 Air Flamenco 0.161 112 H1 Hahn Air Systems 0.161 113 3M Silver Airways 0.161 114 3U Sichuan Airlines 0.161 115 7H Ravn Alaska 0.161 116 DG Cebgo 0.161 117 EA Eastern Airlines 0.161 118 G8 Go Air 0.161 119 J2 Azerbaijan Hava Yollary 0.161 120 K5 SeaPort Airlines 0.161 121 LC Equatorial Congo Airlines 0.161 122 LU LAN Express 0.161 123 UK Vistara 0.161 124 WI White Airways 0.161 125 CM Copa Airlines 0.164 126 BQ Bukovyna Airlines 0.164 127 47

F7 Etihad Regional 0.164 128 LO LOT Polish Airline 0.164 129 AD Azul Linhas Aereas Brasileiras 0.164 130 BA British Airways 0.165 131 BE Flybe 0.165 132 SX Skywork Airlines 0.168 133 GA Garuda Indonesia 0.168 134 UX Air Europa 0.168 135 ET Ethiopian Airlines 0.168 136 CI China Airlines 0.168 137 G4 Allegiant Air 0.169 138 AI Air India 0.169 139 9V Avior Airlines 0.170 140 NH All Nippon Airways 0.171 141 LG Luxair 0.171 142 JL Japan Airlines 0.172 143 QR Qatar Airways 0.173 144 EY Etihad Airways 0.173 145 SA South African Airways 0.174 146 AA American Airlines 0.174 147 US US Airways 0.174 148 MH Malaysian Airline Berhad 0.176 149 HA Hawaiian Airlines 0.176 150 AE Mandarin Airlines 0.176 151 CP Compass Airlines 0.177 152 TF Malmo Aviation 0.177 153 EK Emirates 0.178 154 T3 Eastern Airways 0.179 155 48

CX Cathay Pacific Airways 0.181 156 KA Hong Kong Dragon Airlines 0.181 157 AL Air Lesiure 0.182 158 OK Czech Airlines 0.182 159 RE Stobart Air 0.184 160 LH Deutsche Lufthansa AG 0.187 161 OU Croatia Airlines 0.187 162 AM Aeromexico 0.187 163 KQ Kenya Airways 0.188 164 RJ Royal Jordanian 0.192 165 KC Air Astana 0.193 166 OS Austrian Airlines 0.194 167 WX City Jet 0.194 168 MS Egypt Air 0.197 169 TG Thai Airways 0.200 170 OZ Asiana Airlines 0.200 171 BM BMI Regional 0.200 172 FL AirTran Airways 0.218 173 T7 Transcarga International Airways 0.223 174 2N NextJet AB 0.223 175 KE Korean Air 0.223 176 BS US Bnagla Airline 0.224 177 BT Air Baltic 0.228 178 3E Air Choice One 0.235 179 LX SWISS International Airlines 0.250 180 PD Porter Airlines 0.316 181 ZL Regional Express 0.316 182 EJ European Cargo Services BV 0.323 183 49

HR Hahn Airlines 0.482 184 6.2.2 International Medium haul Emission Factor Ranking From Table 34, it is evident that Ryanair is the best airline to fly medium-haul Internationally, followed by Rwand Air (fleet size of 8), Alaska Air and so forth. Table 33 International Medium haul Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) FR Ryanair 0.090 1 WB Rwand Air 0.091 2 AS Alaska Airlines 0.098 3 DY Norwegian Air Shuttle 0.098 4 UA United Airlines 0.101 5 SK Scandinavian Airlines 0.101 6 WS West Jet 0.101 7 NK Spirit Airlines 0.101 8 LY El Al Israel Airlines 0.102 9 AC Air Canada 0.102 10 BR EVA Air 0.105 11 BV Blue Panorama Airlines 0.105 12 SG Spice Jet 0.106 13 6E Indigo Airlines 0.106 14 AB Air Berlin PLC 0.106 15 S2 Jet Lite 0.106 16 WN Southwest Airlines 0.107 17 DL Delta Airlines 0.107 18 VA Virgin Australia Airlines 0.108 19 W6 Wizz Air 0.109 20 AY Finnair Oyj 0.110 21 I5 Air Asia India 0.110 22 50

EI Air Lingus 0.110 23 VY Vueling Airlines 0.111 24 OD Malindo Air 0.111 25 EU Chengdu Airlines 0.112 26 HO Juneyao Airlines 0.113 27 9C Spring Airlines 0.113 28 AG Aruba Airlines 0.113 29 Z2 Air Asia Zest 0.113 31 SC Shandong Airlines 0.114 32 NP Nile Air 0.113 33 TO Transavia France 0.114 33 KM Air Malta 0.114 34 TP TAP Portugal 0.115 35 UN Transaero Airlines 0.115 36 GF Gulf Air 0.115 37 8M Myanmar Airways 0.116 38 B6 JetBlue 0.116 39 XY FLYNAS 0.116 40 VN Vietnam Airlines 0.116 41 H2 Sky Airline 0.117 42 QF Quantas Airways 0.117 43 ZB Monarch Airlines 0.117 44 SY Sun Country Airlines 0.117 45 CZ China Southern Airlines 0.117 46 5J CEBU Pacific Air 0.117 47 JQ Jetstar Airways 0.117 48 TK Turkish Airlines 0.118 49 G3 Gol Transportes Aéreos 0.118 50 51

ZH Shenzhen Airlines 0.118 51 OV Estonian Air 0.118 52 DE Condor Flugdienst GmbH 0.118 53 LA LAN Airlines 0.118 54 IB IBERIA 0.119 55 VX Virgin America 0.119 56 AT Royal Air Macroc 0.119 57 PG Bangkok Airways 0.119 58 9W Jet Airways 0.119 59 JJ TAM Linhas Aereas S.A. 0.120 60 HU Hainan Airlines 0.121 61 LH Deutsche Lufthansa AG 0.121 62 NZ Air New Zealand 0.121 63 SN Brussels Airlines 0.121 64 PC Pegasus Airlines 0.122 65 JU Air Serbia 0.122 66 WD Wat Phnom Airlines 0.123 67 SV Saudi Arabian Airlines 0.123 68 FD Thai Air Asia 0.124 69 IX Air India Express 0.124 70 U2 Easyjet Airline 0.124 71 FI Icelandair 0.124 72 LS Jet2.com 0.124 73 YW Air Nostrum 0.124 74 TR Tiger Airways 0.125 75 G9 Air Arabia 0.125 76 LX SWISS International Airlines 0.125 77 F9 Frontier Airlines 0.126 78 52

OS Austrian Airlines 0.126 79 WY Oman Air 0.126 80 PR Philippine Airlines 0.126 81 KB Druk Air 0.126 82 AZ Alitalia 0.128 83 AK Air Asia Berhad 0.128 84 MU China Eastern Airlines 0.128 85 3L InterSky 0.128 86 AF Air France 0.128 87 KL KLM Royal Dutch Airlines 0.128 88 A5 HOP 0.128 89 TS Air Transat 0.128 90 4U GermanWings 0.129 91 FM Shanghai Airlines 0.129 92 SU Areoflot 0.130 93 MI Silk Air 0.130 94 AV AVIANCA 0.130 95 AR Aerolineas Argentinas 0.132 96 UL Srilankan Airlines 0.132 97 VS Virgin Atlantic Airways 0.132 98 KU Kuwait Airways 0.133 99 HV Transavia Airlines 0.133 100 FZ Fly Dubai 0.134 101 2K Aerolineas Aerogal 0.134 102 UX Air Europa 0.134 103 LO LOT Polish Airline 0.134 104 K2 Eurolot 0.134 105 SB Aircalin 0.135 106 53

EL Ellinair 0.135 107 Other Other 0.135 108 F4 Air Flamenco 0.135 109 4F Air France 0.135 110 3M Silver Airways 0.135 111 3U Sichuan Airlines 0.135 112 7H Ravn Alaska 0.135 113 DG Cebgo 0.135 114 EA Eastern Airlines 0.135 115 G8 Go Air 0.135 116 H1 Hahn Air Systems 0.135 117 J2 Azerbaijan Hava Yollary 0.135 118 K5 SeaPort Airlines 0.135 119 KO Alaska Central Express 0.135 120 LC Equatorial Congo Airlines 0.135 121 LU LAN Express 0.135 122 UK Vistara 0.135 123 WI White Airways 0.135 124 QR Qatar Airways 0.135 125 UT UTair Aviation 0.135 126 CA Air China 0.136 127 SQ Singapore Airlines 0.137 128 HA Hawaiian Airlines 0.137 129 RO TAROM 0.137 130 OU Croatia Airlines 0.138 131 BA British Airways 0.138 132 9V Avior Airlines 0.138 133 AA American Airlines 0.138 134 54

US US Airways 0.138 135 TA Taca International Airlines 0.139 136 GA Garuda Indonesia 0.139 137 NH All Nippon Airways 0.139 138 BE Flybe 0.139 139 AI Air India 0.140 140 CM Copa Airlines 0.140 141 ET Ethiopian Airlines 0.141 142 BQ Bukovyna Airlines 0.142 143 AD Azul Linhas Aereas Brasileiras 0.143 144 MH Malaysian Airline Berhad 0.143 145 CI China Airlines 0.143 146 SX Skywork Airlines 0.144 147 LG Luxair 0.144 148 KQ Kenya Airways 0.145 149 SI Blue Islands 0.146 150 G4 Allegiant Air 0.146 151 F7 Etihad Regional 0.147 152 EK Emirates 0.148 153 SA South African Airways 0.148 154 JL Japan Airlines 0.149 155 EY Etihad Airways 0.149 156 KA Hong Kong Dragon Airlines 0.150 157 AL Air Lesiure 0.150 158 CP Compass Airlines 0.151 159 AE Mandarin Airlines 0.151 160 CX Cathay Pacific Airways 0.153 161 TF Malmo Aviation 0.154 162 55

OK Czech Airlines 0.157 163 T3 Eastern Airways 0.157 164 RJ Royal Jordanian 0.158 165 AM Aeromexico 0.163 166 MS Egypt Air 0.164 167 KC Air Astana 0.166 168 WX City Jet 0.166 169 TG Thai Airways 0.167 170 RE Stobart Air 0.169 171 OZ Asiana Airlines 0.172 172 BM BMI Regional 0.174 173 BS US Bnagla Airline 0.187 174 FL AirTran Airways 0.188 175 2N NextJet AB 0.191 176 KE Korean Air 0.194 177 T7 Transcarga International Airways 0.194 178 BT Air Baltic 0.194 179 3E Air Choice One 0.223 180 PD Porter Airlines 0.265 181 ZL Regional Express 0.299 182 EJ European Cargo Services BV 0.309 183 HR Hahn Airlines 0.414 184 6.2.3 International Long-haul Emission Factor Ranking From Table 35, it is evident that Rwand Air (fleet size of 8) or Ryanair are the best airlines to fly long-haul internationally, followed by Alaska Air and so forth. Table 34 : International Long haul Emission Factor Ranking Carrier Code Carrier Name Emission Factor Ranking (kgco2e/pax-km) WB Rwand Air 0.083 1 56

FR Ryanair 0.088 2 AS Alaska Airlines 0.092 3 SK Scandinavian Airlines 0.094 4 UA United Airlines 0.094 5 LY El Al Israel Airlines 0.095 6 BV Blue Panorama Airlines 0.095 7 DY Norwegian Air Shuttle 0.096 8 WS West Jet 0.096 9 OS Austrian Airlines 0.096 10 AC Air Canada 0.097 11 BR EVA Air 0.097 12 NK Spirit Airlines 0.098 13 LX SWISS International Airlines 0.099 14 SG Spice Jet 0.099 15 DL Delta Airlines 0.100 16 WN Southwest Airlines 0.100 17 AB Air Berlin PLC 0.100 18 S2 Jet Lite 0.101 19 VA Virgin Australia Airlines 0.101 20 6E Indigo Airlines 0.103 21 AY Finnair Oyj 0.105 22 W6 Wizz Air 0.105 23 EI Air Lingus 0.106 24 I5 Air Asia India 0.107 25 VY Vueling Airlines 0.107 26 OD Malindo Air 0.108 27 EU Chengdu Airlines 0.108 28 UN Transaero Airlines 0.109 29 57

GF Gulf Air 0.109 30 OV Estonian Air 0.110 31 HO Juneyao Airlines 0.110 32 9C Spring Airlines 0.110 35 NP Nile Air 0.110 35 AG Aruba Airlines 0.110 36 Z2 Air Asia Zest 0.110 36 SC Shandong Airlines 0.110 37 TP TAP Portugal 0.110 38 TO Transavia France 0.111 39 KM Air Malta 0.111 40 VN Vietnam Airlines 0.112 41 CZ China Southern Airlines 0.112 42 8M Myanmar Airways 0.112 43 B6 JetBlue 0.112 44 TK Turkish Airlines 0.112 45 XY FLYNAS 0.112 46 SN Brussels Airlines 0.113 47 5J CEBU Pacific Air 0.113 48 JQ Jetstar Airways 0.113 49 DE Condor Flugdienst GmbH 0.113 50 H2 Sky Airline 0.113 51 QF Quantas Airways 0.113 52 IB IBERIA 0.113 53 ZB Monarch Airlines 0.114 54 LA LAN Airlines 0.114 55 SY Sun Country Airlines 0.114 56 LH Deutsche Lufthansa AG 0.114 57 58

ZH Shenzhen Airlines 0.114 58 AT Royal Air Macroc 0.114 59 G3 Gol Transportes Aéreos 0.114 60 9W Jet Airways 0.115 61 VX Virgin America 0.115 62 PG Bangkok Airways 0.115 63 JJ TAM Linhas Aereas S.A. 0.116 64 NZ Air New Zealand 0.117 65 HU Hainan Airlines 0.117 66 PC Pegasus Airlines 0.117 67 SV Saudi Arabian Airlines 0.117 68 JU Air Serbia 0.119 69 FI Icelandair 0.119 70 YW Air Nostrum 0.119 71 WD Wat Phnom Airlines 0.120 72 KB Druk Air 0.120 73 U2 Easyjet Airline 0.120 74 FD Thai Air Asia 0.120 75 LS Jet2.com 0.120 76 IX Air India Express 0.120 77 AZ Alitalia 0.120 78 F9 Frontier Airlines 0.120 79 TR Tiger Airways 0.121 80 G9 Air Arabia 0.121 81 WY Oman Air 0.121 82 PR Philippine Airlines 0.122 83 AV AVIANCA 0.122 84 AF Air France 0.123 85 59

KL KLM Royal Dutch Airlines 0.123 86 A5 HOP 0.123 87 MU China Eastern Airlines 0.123 88 TS Air Transat 0.124 89 SU Areoflot 0.124 90 AK Air Asia Berhad 0.124 91 OU Croatia Airlines 0.124 92 4U GermanWings 0.125 93 FM Shanghai Airlines 0.125 94 3L InterSky 0.125 95 UX Air Europa 0.125 96 QR Qatar Airways 0.125 97 MI Silk Air 0.125 98 UL Srilankan Airlines 0.126 99 LO LOT Polish Airline 0.127 100 HA Hawaiian Airlines 0.127 101 AR Aerolineas Argentinas 0.127 102 VS Virgin Atlantic Airways 0.128 103 KU Kuwait Airways 0.128 104 AA American Airlines 0.129 105 US US Airways 0.129 106 2K Aerolineas Aerogal 0.129 107 SB Aircalin 0.129 108 Other Other 0.129 109 4F Air France 0.129 110 F4 Air Flamenco 0.129 111 3M Silver Airways 0.129 112 3U Sichuan Airlines 0.129 113 60

7H Ravn Alaska 0.129 114 DG Cebgo 0.129 115 EA Eastern Airlines 0.129 116 G8 Go Air 0.129 117 H1 Hahn Air Systems 0.129 118 J2 Azerbaijan Hava Yollary 0.129 119 K5 SeaPort Airlines 0.129 120 KO Alaska Central Express 0.129 121 LC Equatorial Congo Airlines 0.129 122 LU LAN Express 0.129 123 UK Vistara 0.129 124 WI White Airways 0.129 125 HV Transavia Airlines 0.130 126 FZ Fly Dubai 0.130 127 EL Ellinair 0.130 128 9V Avior Airlines 0.130 129 UT UTair Aviation 0.131 130 NH All Nippon Airways 0.131 131 CA Air China 0.131 132 K2 Eurolot 0.131 133 BA British Airways 0.132 134 SQ Singapore Airlines 0.132 135 GA Garuda Indonesia 0.132 136 AI Air India 0.133 137 KQ Kenya Airways 0.133 138 BE Flybe 0.133 139 RO TAROM 0.133 140 TA Taca International Airlines 0.134 141 61

CM Copa Airlines 0.135 142 MH Malaysian Airline Berhad 0.135 143 ET Ethiopian Airlines 0.135 144 BQ Bukovyna Airlines 0.137 145 LG Luxair 0.138 146 CI China Airlines 0.138 147 SX Skywork Airlines 0.139 148 AD Azul Linhas Aereas Brasileiras 0.139 149 EK Emirates 0.141 150 KA Hong Kong Dragon Airlines 0.142 151 G4 Allegiant Air 0.142 152 AL Air Lesiure 0.142 153 SA South African Airways 0.143 154 JL Japan Airlines 0.143 155 EY Etihad Airways 0.144 156 SI Blue Islands 0.144 157 F7 Etihad Regional 0.145 158 CP Compass Airlines 0.145 159 CX Cathay Pacific Airways 0.146 160 AE Mandarin Airlines 0.146 161 TF Malmo Aviation 0.149 162 RJ Royal Jordanian 0.150 163 OK Czech Airlines 0.152 164 T3 Eastern Airways 0.153 165 MS Egypt Air 0.156 166 AM Aeromexico 0.157 167 TG Thai Airways 0.159 168 KC Air Astana 0.160 169 62

WX City Jet 0.160 170 OZ Asiana Airlines 0.165 171 RE Stobart Air 0.167 172 BM BMI Regional 0.169 173 BS US Bnagla Airline 0.178 174 FL AirTran Airways 0.181 175 2N NextJet AB 0.183 176 BT Air Baltic 0.186 177 KE Korean Air 0.186 178 T7 Transcarga International Airways 0.188 179 3E Air Choice One 0.222 180 PD Porter Airlines 0.251 181 ZL Regional Express 0.296 182 EJ European Cargo Services BV 0.309 183 HR Hahn Airlines 0.394 184 63

ANNEXURE 64

7. Scope Definition 7.1 Corporate GHG Inventory This GHG Protocol s Corporate Standard provides standards and guidance for companies and other types of organizations preparing a GHG emissions inventory. It covers the accounting and reporting of the six greenhouse gases covered by the Kyoto Protocolcarbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulphur hexafluoride (SF6). While this standard has been followed almost entirely for this project, the aspect of materiality threshold as defined by the concept of key categories has been incorporated from the 2006 IPCC Guidelines for National Greenhouse Gas Inventories. This is discussed as part of the Completeness attributes of the GHG Inventory and described later in the report. The standard requires adherence to the key principles of Relevance, Completeness, Consistency, Transparency, and Accuracy. These principles and measures taken to adhere to them in the execution of this project are discussed below. RELEVANCE: It must be ensured that the GHG inventory appropriately reflects the GHG emissions of the company and serves the decision-making needs of users both internal and external to the company. Relevance can be ensured by appropriate and thoughtful selection of Operational and Organizational (described later). The selection of an appropriate inventory boundary that reflects the substance and economic reality of the company s business activities, processes and relationships, not merely its legal form, is pivotal to this process and has been addressed in compiling the GHG inventory of business air travel for the Wipro Project. COMPLETENESS: The GHG inventory must account for and report on all GHG emission sources (i.e. Scopes) and activities (i.e. within each Scope) within the chosen inventory boundary and any specific exclusions must by disclosed and justified. Exclusions of activities from the Inventorying process may be the outcome of limiting constraints such as a lack of primary data, high uncertainty level of available secondary data, or the cost of gathering data. Theoretically a materiality threshold (a minimum emissions accounting threshold), stating that a source not exceeding a certain size can be omitted from the inventory, can be implemented to address unquantifiable emission sources. However, the practical implementation of such a threshold is not compatible with the completeness principle of the GHG Protocol Corporate Standard. Instead, companies must transparently document and justify cases where emissions have not been estimated, or estimated at an insufficient level of quality. For the Wipro Business Air Travel Corporate GHG Inventory project, the concept of key categories has been adopted from the 2006 IPCC Guidelines for National Greenhouse Gas Inventories for implementability reasons. Key categories are identified using a predetermined cumulative emissions threshold. Key categories are those that, when summed together in descending order of magnitude, add up to 95 percent of the total level. The pre-determined threshold has been determined based on an evaluation of several inventories, and is aimed at establishing a general level where 90% of inventory uncertainty will be covered by key categories. The Operational Boundary for the Business Air Travel Project s Corporate Inventory component is defined later with relevant rationale related to the inclusion of activities presented alongside. Moreover, any exclusions stemming from data constraints or other systemic reasons are listed and discussed in the Appendix. 65

CONSISTENCY: The process of inventorying must use consistent methodologies across time boundaries to allow for meaningful comparisons of emissions over time. To enable this, a GHG inventory report must transparently document any changes to the data, inventory boundary, methods, or any other relevant factors in the time series. Thus, the inventorying process might require the base year emissions to be recalculated as companies undergo significant structural changes such as acquisitions, divestments, and mergers. Since the Corporate Footprint produced as an outcome of this exercise will serve as the Baseline Year GHG Inventory for the Wipro s business air travel, the need to recalculate any previous year emissions is moot. However, future inventories will need to address any recalculation efforts explicitly. TRANSPARENCY: All relevant issues must have addressed by the Inventory process in a factual and coherent manner, based on a clear audit trail. The reporting activity must disclose any relevant assumptions and make appropriate references to the accounting and calculation methodologies and data sources used. The standard requires information to be recorded, compiled, and analyzed in a way that enables internal reviewers and external verifiers to attest to its credibility and enable a third party to derive the same results if provided with the same source data. The project report addresses transparency related requirements by providing a comprehensive listing of all assumptions, simplifications, emission factor sources, and technical references in Appendix. along with relevant equations and mathematical and scientific relationships used data processing and analysis required for calculating GHG emissions. ACCURACY: The Corporate Standard requires that the quantification of GHG emissions is systematically neither over nor under actual emissions, and that uncertainties are reduced as far as possible. The process must be designed to achieve sufficient accuracy to ensure integrity of the reported information and enable users to determine its reliability with reasonable assurance. This project effort incorporated extensive efforts to ensure accuracy of the activity data obtained, collated and transmitted by the reporting entity through: I. administering rigorously data collection from reporting entity, II. providing guidance to the reporting entity with respect to best-practices to be followed for ensuring high data quality III. establishing the preferred units for data collection and suggesting acceptable surrogate units for activity data collection if data was not available in the ideally preferred form IV. establishing a priority list of emission source activities for which primary data were imperative and activities for which secondary data would be acceptable The GHG Inventory process s accuracy is also augmented by use of well documented Tier 2 and Tier 3 GHG Emission Factors wherever possible and use of Tier 1 default emission factors as the least preferred option5. The emission factors used and their sources are presented in Appendix. The Corporate GHG Inventory accounts for three major Greenhouse Gases: Carbon dioxide (CO2), methane (CH4), Nitrous oxide (N2O). Emissions of these gases have been accounted for activities classified as part of Scope 1, Scope 2, and relevant significant Scope 3 emission sources. In this project all the emissions related to business air travel activities and relevant upstream activities have been considered as Scope 3 emission as per GHG protocol. Emission sources leading to generation of the other 3 Kyoto Protocol Gasses, namely HFCs, PFCs, and SF6, were not considered as key categories (or below 66

the materiality threshold as defined earlier as part of the Completeness attributes of the project) by the project s technical advisory team. Implementation of the Corporate Standard for GHG Inventorying requires the definition of an Organizational and Operational Boundary. 7.1.1 Organizational Boundary Definition For corporate reporting, two distinct approaches can be used to consolidate GHG emissions: the equity share and the control approaches. Equity share approach: Under the equity share approach, a company accounts for GHG emissions from operations according to its share of equity in the operation. The equity share reflects economic interest, which is the extent of rights a company has to the risks and rewards flowing from an operation. Control approach: Under the control approach, a company accounts for 100 percent of the GHG emissions from operations over which it has control. It does not account for GHG emissions from operations in which it owns an interest but has no control. Control can be defined in either financial or operational terms. When using the control approach to consolidate GHG emissions, companies shall choose between either the operational control or financial control criteria. Source: The Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard The criteria for setting the Organizational Boundary for this Inventory is the Operational Control. The Standard clarifies that a company has operational control over an operation if the former or one of its subsidiaries has the full authority to introduce and implement its operating policies at the operation. According to this interpretation of operational control and based on discussions with the Reporting Entity s Management personnel, activities at the aircraft manufacturing site and at the airport handled by aircraft manufacturers, airport authorities and air carriers are not within the operational control of the Reporting Entity and hence 100% of the emissions from all these activities are reported in this Inventory considered as Scope 3 emissions which significant in nature. As an outcome of this approach selection, the operation and emissionsgenerating activities of the following Stakeholders / Operational Entities were considered as part of the GHG Inventory Boundary. Table 35: GHG Inventory Organisational Boundary Definition Stakeholder Activity Upstream Processes Manufacturing, Production Capital Goods Producer, Aircraft & Engine Manufacturer Raw Material Extraction, Transportation of Raw Material, Capital Goods Production, Transportation of Finished and Semi-finished Capital Goods, Aircraft & Engine Manufacturing, Testing Emissions Accounted & Reported Air Carrier - Operational Control 0 % for Operational Control Wipro Ltd. Operational Control 0 % for Operational Control 67

of Aircraft Fuel Supplier Construction Material Manufacturer, Airport & Runway Construction Company Production, Refining, Distribution & Transportation of Fuel to the Airport Raw Material Extraction, Transportation of Raw Material, Construction Material Production, Transportation of Construction Material, Deforestation, Construction of Airport & Runway 0 % for Operational Control 0 % for Operational Control Downstream Process Operation, Maintenance, and Insurance Air carrier Airport Authority Insurance Company Operation and Maintenance of Aircraft, Ground Duty Operation, Captive Power Generation, Heat or Steam Generation, Administration of Operations Operation and Maintenance of Airport, Runway and Parking, Captive Power Generation, Heat or Steam Generation, Administration of Operations Incidents and Health Insurance Operations & Administration 100 % for Operational Control 0 % for Operational Control 0 % for Operational Control 0 % for Operational Control 0 % for Operational Control 0 % for Operational Control 0 % for Operational Control 0 % for Operational Control 7.1.2 Operational Boundary Definition Subsequent to organizational boundary definition in terms of the operations that it owns or controls, The Corporate Standard requires specifying of operational boundaries which entails identifying emissions associated with its operations, categorizing them as direct and indirect emissions, and choosing the scope of accounting and reporting for indirect emissions. Direct GHG emissions are emissions from sources that are owned or controlled by the company. Indirect GHG emissions are emissions that are a consequence of the activities of the company but occur at sources owned or controlled by another company. Furthermore, to improve transparency, and provide utility for different types of organizations three scopes (scope 1, scope 2, & scope 3) are defined for GHG accounting & reporting Scope 1: These are direct GHG emissions from sources that are owned or controlled by the company. For example, emissions from combustion in owned or controlled facilities and vehicles. Scope 2: These are indirect GHG emissions occurring as a consequence of GHG emissions from the generation of purchased electricity by the company. Scope 3: These comprise other indirect emissions except those accounted for as Scope 2 emissions. They are a consequence of the activities of the company, but occur from sources not owned or controlled by the company and are an optional reporting category. Examples include embodied carbon emissions from manufacturing of materials used by a company, third party deliveries, business travel activities and use of sold products and services. Source: The Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard 68

The general framework for Operational Boundary setting is depicted below in Table 36. Figure 24: Activity Differentiation according to Scope 1, Scope 2 & Scope 3 GHG Emissions Source: Greenhouse Gas Protocol Product Life Cycle Accounting and Reporting Standard World Resource Institute The Operational Boundary for the Corporate GHG Inventory compiled as part of this Project is defined in the Table below. Table 36: GHG Inventory Operational Boundary Definition Sr. no. 1 Emissions Category Direct GHG Emissions - Emissions from Fuel Combustion & Energy Related Activities Emissions Sub- Category Aircraft Operation & Maintenance, Ground Duty Operation Generation of Electricity, Heat or Steam Transportation of Particulars Fossil Fuels, Biomass Fuels, Incineration Included Scope for Air Carrier Scope for Wipro Scope 1 Scope 3 69