The SCS Greenhouse Gas Footprint Verification Program has conducted a verification of GHG emissions based upon the following Scope, Objectives, and Criteria:
Verification Scope
Logitech International S.A.
EPFL - Quartier de L'Innovation, Daniel Borel Innovation Centre, 1015 Lausanne, Switzerland
Reporting Period: 01/01/2022 12/31/2022
Geographic Boundary: Global
Facilities, physical infrastructure, activities, technologies, and processes:
Manufacturing plant, offices, products and associated value chain
GHG Sources, Sinks, and/or Reservoirs:
Scope 1 - natural gas, diesel, petrol, refrigerants
Scope 2 - electricity
Scope 3 Categories 1-12
Boundary Method: Operational Control
GHG Gases: CO2, CH4, N2O, HFCs, HCFCs
Level of Assurance: Limited
Materiality: +/-5% quantitative, qualitative based upon requirements specified within verification criteria
Verification Objectives
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Evaluate the organization's GHG inventory for material discrepancies based upon the specified level of assurance %?
Evaluate the organization's GHG inventory is in conformance with the specified verification criteria.
Verification Criteria
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World Resources Institute/World Business Council for Sustainable Development's The Greenhouse Gas Protocol: A
Corporate Accounting and Reporting Standard (Revised Edition) dated March 2004.
World Resources Institute/World Business Council for Sustainable Development's Scope 2 Guidance Document: An
Amendment to the GHG Protocol Corporate Standard dated 2015.
World Resources Institute/World Business Council for Sustainable Development's Corporate Value Chain (Scope 3)
Accounting and Reporting Standard dated 2011.
The Investor CDP Information Request.
ISO 14064-3: 2019 Specification with guidance for the validation and verification of GHG assertions.
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SCS-108 Certification Standard for Carbon Neutral Entities, Buildings, Products and Services Version 1.0.
Verification Opinion
This Verification Statement documents the fact that SCS Global Services has conducted verification activities in conformance with the Verification Criteria set out above. Based upon the reporting scope, criteria, objectives, and agreed upon level of assurance, SCS has issued the following verification opinion:
& Positive Verification (Limited Assurance) No evidence was found that the GHG assertion was not prepared in all
