Introduction

Most of companies are expected to reduce their emissions with appropriate environmental
improvements. The important part to considering the improvements is carbon reporting which
measured and report the Greenhouse gas (GHG) emission. Company can create an initiatives
improvements to improve their environmental performance according to their emmision report.

Company Profile

CRH plc is construction and materials company based in ireland, United Kingdom. The product
range which produced by CRH plc are heavyside materials, lightside products, and building material
distribution. All of the products and materials are fit in any construction project and have been used
all across the world. Major of their business are located in Europe and North America. Currently, CRH
plc is extending the business in Asia and South America.

Greenhouse Gas Emissions

CRH plc uses a number of non-financial Key Performance Indicators (KPIs). Focusing on
Greenhouse gas emissions, CRH plc reported that direct CO2 emission (scope 1) is 25.6m tonnes.
Indirect CO2 emissions (scope 2) is 2.6m tonnes. The other activity (scope 3) produced 11.0m CO2
emissions. CRH plc's CO2 emissions report is in line with GHG Protocol and developed by the World
Resources Institute and the WBCSD.

Figure 1. CO2 Emissions per unit revenue (CRH Annual Report, 2017)

CRH reported in their 2017 annual report that the CO2 emissions/revenue in 2017 was similar
to 2016. Specifict emissions in 2017 is 0,595 t CO2/t. CRH set a target to reduce the emissions up to
0,572 t CO2/t in 2020. Decarbonation is one of the largest source of CO2 emission in CRH plc. Around
60% of CO2 is come from decarbonation during cement production and the 40% arises from fuels in
the klins.

Carbon Footprint Reduction Strategy

CRH plc sets their target in CO2 reduction up to 25% in 2020. This company also implementing
the world bank recommendation through emission trading schemes. CRH plc used internal carbon
price for assessing the capital investment project. It's approximately 55% of the direct CO2 emission
which covered by the emission trading. Due to reduce the CO2 emission there are several strategy
which is currently being done by this company, it shown in table 1.

no Strategy Further explaination Outcome

1 Use alternative raw fly-ash, ground-granulated Reduce the clinker factor
materials blast-furnace slag, and through the use alternative
quarry overburden. CRH raw materials.

2 Use alternative fuels
3 Apply an Energy
Management System
4 Use Renewable Energy
5 Apply transport efficiencies
6 Apply filter control
7 Apply Reuse and Recycle
due to the waste
8 Restoration
Table 1. CRH plc's Strategy of Reducing CO2 emissions (CRH Sustainability Report, 2017)
used 5.4m tonnes of
alternative materials in their
cement plant
85% alternative fuel such as
biomass and non-recycleable
waste. In 2017, CRH cement
plant use 2.0m tonnes of
alternative fuels.
CRH apply ISO 50001 for
energy management system
and ISO 14001 for
environmental management
system.
operating solar panels
(generated 122 MWh in
2017) and wind turbines.
CRH reduced total distance
of driving, reduced fuel
consumption, and use the
most efficient mode of
transport (such as rail, boat,
and barge transportation)
CRH managed their emission
to air by investing a dust
filters.
CRH use the a baghouse in
asphalat mixes which
causing significant saving. In alternative materials in
2017, CRH diverted 2.2m
tonnes good stuff from
waste streams. This
company already generated
2.3m tonnes of waste to
recyceled in 2017.
CRH have been restoring 2% Conserve local heritage and
of the total quarry and pit
area which equivalent to the CRH plc to the public.
land distrubed.
The expected of this
strategy is reduce CO2
emissions, conserve natural
resources, and support the
economy.
CRH saved approximately
265 GWh in 2017. It cost
1,004 million euro which
represent 6% of total cost
of sales.
Generate significant
reduction of the CO2
emissions.
Multiple benefit (lower
carbon footprints which
improved provit margins
and customer services)
It reduced 53% of clincker
in 2017. And CRH already
set a target to reached 80%
particulate reduction and
22% NOx emissions
reduction in 2020
Become a leading cement
industry which uses an
production process.
enhance the good image of

Critical Analysis

According to DEFRA (2013), The GHG emissions report should give a progress in the company
with relevan information related to the environmental performance and financial performance. In
CRH plc sustainability report 2017 all of the progress during company operation in 2017 are
mentioned. The report cleverly combined the environmental expenditures with the target which
easier to the readers for match the progfress and the targets. CRH plc clearly explain how they manage
the impact by the ISO 50001 and ISO 14001 which mentioned in the sustainability report.
 For the GHG emissions, this report only mentioned the Specifict emissions in 2017 is 0,595 t
CO2/t without give a further information about it. According to DEFRA (2013), company need to
quantify and report the following GHG : CO2, CH4, N2O, HFCS, PFC, SF6 but no need to give an
individual numbers in each GHG. It means that CRH plc is correct in order to reporting the number of
their emissions. DEFRA (2013) require the data from previous year as the comparation of the current
data. It shown clearly in figure 2 which comparing data from 2015-2017.

Figure 2. CO2 Emissions per unit revenue (CRH Sustainability Report, 2017)

Figure 2 is similar with figure 1 but CRH mentioned figure 2 in their sustainability report and
figure 1 in their annual report which have same meaning in it.

Recommendation for Report Improvements

Although there's a main guidelines from DEFRA, every company have their own way to
create the format of their report. As it shown in CRH annual report 2017, they only mention a bit
about the GHG Emissions and give a further information in their sustainability report. This is a bit
complicated because we need to match one document with another document. There are several
recommendation for CRH plc due to their next report, listed in table 2.

No Recommendation Explaination
1 Apply ISO 14064 This standarisation supports emission
trading schemes. CRH have been
mentioned their emission trading but due
to transparancy of the report, it will be
better with ISO 14064
2 Give a further information about ISO 14001 CRH mention all of the environmental
management system without mentioning
in which business they use ISO 14001. On
the other hand, the report mentioned the
ISO 50001 complete with the location. Due
to tansparancy of the report.
3 Packed in one document It will be more efficient if the carbon
report is mentioned in annual report to
make it easy compared by the previous
year
Table 2. Recommendation for CRH GHG Report

Reference

DEFRA, (2013) Including Mandatory Greenhouse Gas Emissions Reporting Guidance [online]
Environmental Reporting Guidelines. Department for environment, food and rural affairs.
available from
<https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/206392/
pb13944- env-reporting-guidance.pdf> [29 June 2018]
CRH PLC, (2017) CRH Plc Annual Report 2017 [online] available from <http://www.crh.com/reports
/2017-annual-report-20-f.pdf> [30 June 2018]
CRH PLC, (2017) CRH Plc Sustainability Report 2017 [online] available from <http://crh.com
/docs/sustainability-2017/crh-2017-sustainability-report.pdf> [27 June 2018]