RUBIS - 2019 Universal Registration Document

4 CSR AND NON-FINANCIAL INFORMATION - Methodological note

4.5.3 DEFINITIONS

Terms (in alphabetical order)

Definitions

1) Environmental information Bilan Carbone ®

See definition of “Greenhouse gases (emissions)”.

Carbon dioxide (CO 2 )

Rubis Terminal CO 2 emissions are calculated as follows: the amount of automotive or heating fuels purchased on all sites is broken down by type, converted into energy (GJ) and then converted into CO 2 , by applying a conversion factor (kg/CO 2 /GJ). CO 2 emissions generated by the transportation of personnel are included. CO 2 emissions corresponding to the electricity consumption of the operating sites are included by taking the values indicated by distributors, or, failing that, by using national values. Rubis Énergie Most distribution activities do not produce CO 2 . They therefore do not require that an overall measuring system be set up at division level. In the refining activity, CO 2 emissions are evaluated by the refinery’s laboratory, in accordance with a standard calculation method (quantity of fuel consumed x emission factor x oxidation factor) audited annually by an independent audit firm. There is no imperative legal definition in this regard. Rubis Terminal The data are the sum of the quantities of automotive or heating fuels or electricity purchased, converted into GJ, with the exception of fuel used by administrative staff (headquarters and site management) for transportation. Rubis Énergie The Rubis Énergie distribution activities are for the most part not energy-intensive. They therefore do not require that an overall measuring system be set up at division level. In the refining activity, the refinery uses part of the crude oil stored to produce energy (electricity and vapors). An internal database monitors the site’s real-time power generation and consumption. Only carbon dioxide (CO 2 ) is assessed, as Group activities do not generally involve other greenhouse gases (Annex II of Directive 2003/87/EC) (see definition of carbon dioxide). The CO 2 emissions led to a carbon audit for which the scope is detailed in the “scope 1”, “scope 2” and “scope 3” definitions. Rubis Terminal The amounts of waste are those reported in respect of the year (with a one-year lag) on all French sites and on the Antwerp, Rotterdam and Dörtyol (Turkey) sites. Rubis Énergie Most distribution activities do not produce hazardous waste. They are not as such required to demonstrate the establishment of an overall measuring system at divisional level. In the refining activity, waste amounts to the values declared during the year (time lag of one year). Rubis Terminal NO x is calculated based on consumption of fuel over the year, excluding electricity. The fuel used by administrative staff (headquarters and site management) when traveling is not taken into account. Concentrations of NO x in fumes are considered in the calculation as being equal to the highest permitted level of emissions or, in the absence of an upper limit, 150, 200, 300 or 550 mg/Nm 3 for boilers, depending on the fuel used, or 2 g/kWh for engines, in the absence of representative measurements. Rubis Énergie To the best of our knowledge, Rubis Énergie’s distribution activities do not produce any NO x . Therefore, an overall measuring system does not need to be set up at division level. In the refining activity, NO x activities are evaluated through a calculation file by the refinery’s Production Technical Office. This is an estimate based on the emission factor of each fuel and the operating time of the DeNO x combustion turbines. The calculation is audited annually by a qualified independent body. Direct emissions from fixed and mobile facilities within the organizational scope, i.e. emissions from sources held or controlled by the organization, such as combustion generated by own industrial facilities or trucks, industrial processes, etc. Indirect emissions from the generation of electricity, heat or steam purchased for the organization’s activities. Other emissions indirectly caused by the organization’s activities that are not accounted for under scope 2 but are linked to the entire value chain such as the purchase of raw materials, services or other products, employee travel, upstream and downstream transportation of goods, management of waste generated by the organization’s activities, use and end of life of products and services sold, capitalization of goods and production equipment, etc. The following items are included in scope 3 of Rubis’ Bilan Carbone ® : purchases of goods and services, fixed assets, upstream energy, upstream and downstream transportation of goods, waste generated, use of products sold. SO 2 emissions are monitored in the Rubis Énergie refining activity. Such emissions are evaluated through a calculation file by the refinery’s Production Technical Office. The flow of SO 2 is in turn calculated based on the fuel source (based on the reconciled materials balance) and sulfur content of the fuels analyzed by the refinery’s laboratory. The SO 2 concentration is deduced on the basis of the gas volume calculated using the net calorific value (NCV) of each fuel. The calculation is checked annually by an accredited independent body. These are particles suspended in water, the nature of which depends on the activities carried out on the polluted site. Rubis Terminal Given the very broad scope of particles likely to come under the definition of suspended solids, Rubis Terminal retains only the compounds most representative of pollution that may be produced by its main activities. Data for the French sites are the only values reported to authorities; in other cases the values are those established for Group reporting. Rubis Énergie Rubis Énergie’s regular activities generate little specific water pollution. In the refining activity, suspended solids are analyzed and evaluated by the laboratory of the refinery, then audited by a qualified independent body.

Energy consumption

Greenhouse gases (emissions)

Hazardous waste

Nitrogen oxides (NO x )

Scope 1

Scope 2 Scope 3

Sulfur dioxide (SO 2 )

Suspended solids

132 i Rubis 2019 Universal Registration Document