Sustainability Reporting
The data presented in the Sustainability Report is consolidated at Group level and covers all fully consolidated entities, analogous to the Company’s financial statements. This boundary applies to all material topics, unless clearly indicated otherwise for a particular material topic in the text of this Sustainability Report.
Report Scope and Boundaries
Where an entity is not included in the reporting, it is denoted in a footnote. All of the Health, Safety, Security, and Environment (HSSE) data, including greenhouse gas (GHG) data for Scope 1, Scope 2, and Scope 3 GHG emissions, is collected for activities where OMV is the operator or where OMV has a stake of more than 50% and exerts a controlling influence (operational approach).1 Where data has been restated due to changes in calculation methodology or error, this has been denoted in a footnote.
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1For Scope 3 categories 10, 11, and 12, the operational control approach is applied. For example, in OMV’s Energy division, when an OMV Group company participates in joint operations, and is fully consolidated, 100% of the respective OMV Group company sales are accounted, however, this value usually only represents the OMV Group’s share in the joint operation.