MERLIN Properties Annual Report 2022

MERLIN Properties | 97 Carbon footprint certification In accordance with the requirements established in UNE EN ISO 14064-3:2012 standard on greenhouse gases, MERLIN has the calculation of its scope 1 and scope 2 carbon footprint verified by an independent third party. Using the GHG Protocol framework, the Group reports all GHG emissions and removals attributable to the operations over which it exercises control and, where applicable, its equity share in the respective facilities. Based on the gross carbon footprint, MERLIN removes its emissions through carbon offset projects, by planting vegetable gardens and vertical gardens in some of its assets and through reforestation projects. Lastly, MERLIN offsets its emissions by obtaining offsets or removal credits from carbon emission reduction projects through voluntary certificate programmes, obtaining offset purchase certificates.