HOW WE CREATE VALUE

Contributing to a sustainable future (the UN SDGs)

Climate Action

SAICA OBJECTIVES

Aim to achieve SAICA’s carbon footprint objectives.

GHG calculations for 2023 encompassed Scopes 1 to 3, in contrast to the previous year’s focus on Scopes 1 and 2 emissions only.

In FY23, total carbon emissions for Scopes 1 to 3 amounted to 2253,5 tonnes1 CO2e, compared to 630,41 tonnes in FY22, which only accounted for grid electricity emissions. An error in the FY22 report omitted generator emissions, leading to the discrepancy in values.

The higher GHG emissions in 2023 can be attributed to several factors:

  • Inclusion of data from all four SAICA offices compared to only the Johannesburg Head Office in 2022
  • Inclusion of Scope 3 sources in the 2023 calculation, such as employee commuting, business travel, waste disposal, recycled paper, and water usage
  • Correction of the 2022 calculation with updated emission factors for accuracy
  • Increased office occupancy in 2023 resulting in higher water and electricity usage
  • Actual rise in diesel and grid electricity usage at the Johannesburg office due to increased load-shedding in 2023

Comparison between 2022 and 2023 is limited to diesel and grid electricity usage at the Johannesburg office. Diesel usage increased from 12 230 to 21 290,2 litres, resulting in an additional 24,2 tonnes CO2e emissions. Grid electricity usage rose from 676 956,8 kWh to 753 706,6 kWh, contributing an extra 81,4 tonnes CO2e emissions compared to 2022.

Sources of emissions
  • Direct emissions from sources owned or controlled by the organisation – burning of diesel fuel through power generation using a standby generator and use of the SAICA fleet for delivery and collections through messenger services
  • Indirect emissions from purchased electricity from the power utility
  • Other sources, including travel to and from work and business travel
Water use efficiency
  • Maintain ablution basin water faucets that discharge half a litre per minute for washing hands
  • Creating a dual plumbing system: using borehole water to wash hands and recycle at least 1,6 times before discarding to waste as well as grey water harvesting are planned for 2024
Energy efficiency
  • Continuous maintenance using LED lighting
  • Installing a technology that will automatically switch off the air-conditioning system and lighting when boardrooms are unoccupied; the usage of natural lighting where possible
  • Investment in renewable energy sources such as solar power; investing in a grid-tied solar system for the Head Office building that will drive activities during the day and supply minimal energy at night. Prioritising investment in infrastructure and technology
  • Seek opportunities to invest in green building status for the SAICA space requirements
  • Investing in a building management system to streamline operations and minimise the need for human intervention
Recycling of waste
  • Continue recycling dry waste
  • Limit use of non-biodegradable materials – the reduction of drinking water bottles by replacing them with water coolers has been implemented and is yielding results
Reduce paper usage
KEY ACTIVITIES IN 2023 AND IMPACT / DIFFERENCE MADE
INTERNAL
  • Environmental management policy approved by Exco
  • Expanded oversight responsibilities of SETCO in terms of the SAICA environmental protection strategy
  • As part of the revised SAICA strategy 2024−2028, ESG and sustainability levers will be formalised, targets defined in both the short and long term, and performance measures included in balanced scorecards

By formalising an internal strategy to respond to environmental protection, SAICA will accelerate its response to climate action and enable the ability to measure progress against objectives through defined KPIs.

Paper reduction
  • Due to work-from-home, we have seen a drastic reduction in paper usage
  • The usage of paper for mass production of camp materials to support the SAICA pipeline project remains a challenge but can be mitigated by the distribution of ICT computers to learners on a temporary basis during these sessions
  • Electronic signatures were introduced to reduce the use of paper and a project was initiated to scan physical documents to a server
Energy efficiency | Purchased electricity 753 706,60 kWh:2 (FY22: 727 113,81 kWh)

In 2023, there was a notable increase in office employees returning to work in-person, leading to elevated water and electricity consumption. Additionally, there was a tangible increase in diesel and national grid electricity consumption, attributable to the heightened frequency of load shedding, reaching Stage 6, experienced during the year.

  • Smart energy meters have been installed to help with keeping record of all electrical activities in the Head Office building
  • The SAICA Eastern Region (KZN) has been equipped with a full solar system with storage
Water use efficiency | Water use 6 961,77 kl3 (FY22: 5 574,33 kl)

The rise in water consumption correlates with the growing office staff numbers. Additionally, a significant factor was a water leak at the Johannesburg head office in December 2022, attributed to underground pipe damage from the fire suppression system, which was rectified in January 2023.

  • Installed waterless urinals for the Head Office building
  • Installed ablution equipment using 3 litres of water for flushing in the Southern Region office
EXTERNAL
  • Formalisation of the Sustainability Technical Committee to provide thought leadership and education to SAICA members regarding the SDGs to enable SAICA to join global standard-setters
  • Submission made to the ISSB on climate change
  • Regular communication of climate change matters to members
  • SAICA participated at global sustainability initiatives relating to net-zero commitments
  • Progress on member feedback in response to the invitation to submit their views on climate change and biodiversity to help shape SAICA’s response strategy to these issues
  • Submission and presentation to Parliament’s Standing Committee on Finance and Standing Committee on Appropriations regarding the dilapidated state of sewage and water treatment plans and the lack of proper budgeting for repair costs
  • 1The total carbon emissions (2253.5 tonnes CO2e) represent a high-level approximation, with the goal of establishing a GHG Protocol-aligned baseline by FY 2024.
  • 2The total purchased electricity (753 706,60kWh) represents a high-level approximation, with the goal of establishing a GHG Protocol aligned baseline by FY 2024.
  • 3The total water use (6 961,77 kl) represents a high-level approximation, with the goal of establishing a GHG Protocol aligned baseline by FY 2024.

Note: The disclosure of natural capital, including disclosure of tonnage of CO2e, purchased electricity, and water consumption for FYE 2023, have not been externally assured.

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