Reporting Boundary

2. REPORTING BOUNDARY
2.1 Reporting Boundary Excluding Greenhouse Gas (GHG) Emissions 

For Carlsberg Malaysia Group’s ISSB Statement, the reporting entity and the extent of sustainability-related information considered and included are summarised as follows:

Reporting Entity: As part of its first year of IFRS disclosures, Carlsberg Malaysia Group focuses on risks that are material to its business and discloses 100% of SROs identified as material. At this stage, the necessary data and assessment for the Singapore operations are not available at the same level of completeness as Malaysia, and therefore the scope of the ISSB disclosures has been limited to Malaysia operations for this reporting period.

We will continue to review the scope in future reporting periods as more information becomes available across other jurisdictions.

2.2 Reporting Boundary for Greenhouse Gas (GHG) Emissions

Carlsberg Malaysia Group measures its greenhouse gas (GHG) emissions in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004) (GHG Protocol), unless otherwise specified under
IFRS S2. The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011) is applied to define the two Scope 3 categories, in line with the requirement to disclose Scope 3 GHG emissions. Carlsberg Malaysia Group’s GHG emissions reporting boundary encompasses both its organisational boundary and operational boundaries.

Organisational Boundary 

Carlsberg Malaysia Group applies the operational control approach in accordance with the GHG Protocol to define its organisational boundary for the reporting of GHG emissions. 

Reporting entities:
Carlsberg Malaysia and Carlsberg Singapore

The facilities covered within the reporting entity’s boundaries are as follows:

• Headquarters in Shah Alam, which includes two main office buildings and the production and logistic facilities 

• Properties owned and/or rented by Carlsberg Malaysia Group in the list of Carlsberg Malaysia’s Sales Offices (page 234) and Particulars of Group Properties (page 235) 

• Office in Singapore

Operational Boundary

Carlsberg Malaysia Group’s direct GHG emissions arise from sources owned or controlled by its businesses and operations, such as fuel consumption within its organisational boundaries, and are reported as Scope 1 GHG emissions, excluding company vehicles. Scope 2 GHG emissions are from the generation of purchased electricity consumed by these businesses and operations. Scope 3 GHG emissions include indirect emissions linked to Carlsberg Malaysia Group, such as waste management, employee commuting and business Travel only.