Carbon footprint report for 2023 Gruppenausstellung Exhibition_7March24 (1).pdf

Hauser & Wirth Somerset Gallery
Gruppenausstellung Exhibition
Carbon Footprint Report
March 8, 2024

57 Hocken Avenue, Toronto, Ontario M6G 2K1 Canada (416) 494-9999
thecarbonaccountingcompany.com
March 8, 2024
Cliodhna Murphy
Global Head of Environmental Sustainability
Hauser & Wirth
cliodhna@hauserwirth.com
Dear Cliodhna,
It is my pleasure to present this quantification of greenhouse gas emissions resulting from the
Gruppenausstellung Exhibition from June 3, 2023 to January 1, 2024.
Our review of the data is based solely on our assessment of the information provided to us by Hauser &
Wirth.
Based on the information provided, the emissions as reported in this document are credible and
defensible as an attempt to quantify the emissions sources and resultant emissions levels for the sources
provided.
If you have any questions, please do not hesitate to contact me at 416.494.9999 ext.15 or
ian@thecarbonaccountingcompany.com.
Yours sincerely,
Ian Lipton
President & CEO

1
Table of Contents
1 Introduction.....................................................................................................................................................................2
2 Scope of the Study.........................................................................................................................................................2
2.1 Quantification Boundaries ...................................................................................................................................2
2.2 Exclusions ................................................................................................................................................................4
3 Methodology and Assumptions...................................................................................................................................4
3.1 General Methodology...........................................................................................................................................4
3.1.1 Stationary combustion of fossil fuels .........................................................................................................4
3.1.2 Purchased electricity......................................................................................................................................5
3.1.3 Employee, contractor and artist travel .....................................................................................................6
3.1.4 Hotel accommodations.................................................................................................................................6
3.1.5 Freight ...............................................................................................................................................................7
3.1.6 Lifecycle emissions of exhibition construction materials......................................................................7
3.1.7 Waste disposal................................................................................................................................................7
3.2 Emissions Factors and Global Warming Potentials .......................................................................................7
3.3 Assumptions............................................................................................................................................................8
4 Results...............................................................................................................................................................................9
5 Statement of Accuracy................................................................................................................................................14

2
1 Introduction
Hauser & Wirth (“H&W”) retained The Carbon Accounting Company (“TCAC”) to quantify the
greenhouse gas (GHG) emissions resulting from the Gruppenausstellung exhibition
(“Gruppenausstellung”) at the Somerset Gallery over the period June 1, 2023 to January 1, 2024. This
engagement was supported by artist Haley Mellin and Art into Acres.
H&W is committed to reducing its operational carbon footprint by 50% from its base year inventory by
2030. The ability to measure, track, and reduce emissions from exhibitions is an important strategy in
reaching this target.
It should be noted that the terms “carbon footprint”, “GHG inventory”, and “emissions inventory” are
used interchangeably. They all refer to the same thing, which is the quantity of greenhouse gas
emissions caused by the activities associated with the Gruppenausstellung exhibition at the Somerset
Gallery.
The primary greenhouse gases in this inventory are carbon dioxide (CO2), methane (CH4), and nitrous
oxide (N2O). While carbon (C) occurs in only two of these three gases, it is standard practice to
include at least all three gases in most organizational carbon footprints as these three gases are the main
drivers of global warming and the catastrophic climate crisis we are facing.
The carbon dioxide, methane, and nitrous oxide emissions are quantified and converted into an
equivalent amount of carbon dioxide (CO2e) based on the global warming potentials of each of the
three gases. This is standard practice in all organizational carbon footprints. More on this procedure
can be found in Section 3.1 General Methodology.
2 Scope of the Study
2.1 Quantification Boundaries
This carbon footprint is primarily limited to the GHG emissions generated from activities that occurred
during the period of the Gruppenausstellung exhibition (June 3, 2023 to January 1, 2024), including the
periods for construction, transportation, installation, removal, and disposal. In addition, this footprint
considers and incorporates “upstream” GHG emissions from the supply of items used to construct the
exhibition, also known as cradle-to-gate lifecycle emissions. By their very nature, upstream lifecycle
emissions occur well before the period of the exhibition.
The organizational boundaries for this carbon footprint quantification follow the operational control
approach. The operational control approach covers emissions generated from organizations for which
H&W has operational control, including control over policy and management practices such as
purchasing decisions.
An example of emissions from an organization that would fall outside operational control are the
business operations of a supplier that is neither owned nor operated by H&W. However, if that
supplier is hired to provide services onsite at H&W, the carbon associated from those activities would
be included in this carbon footprint. For example, the emissions from energy used by a supplier, such as

3
a carpenter, while working onsite to install the exhibition would be included in this footprint. However,
the energy used in the carpenter’s workshop would not necessarily be included.
This carbon footprint consists of emissions generated from operational activities classified as Scope 1, 2
or 3. These standard classification categories refer to the direct or indirect nature of the emissions
causality.
Scope 1 activities are those that create emissions directly within the organizational boundaries.
Examples include any combustion of fuel to heat buildings/power generators, or fuel used in vehicles
operated by the gallery.
Scope 2 activities are those that create emissions indirectly from the purchase of energy used within the
organizational boundaries. An example is the emissions generated from the use of electricity. While
the actual emissions occur at the electricity generating facility, which is outside H&W’s operational
control, the electricity used by H&W is within their operational control.
Scope 3 activities are all other activities that create emissions indirectly within the organizational
boundary. For example, employees travelling for business generate indirect emissions. The employees
are required by H&W to travel, even though the vehicles themselves are not operated by H&W. As
such, the emissions caused by business travel are those indirectly within H&W’s control and therefore
are included in the inventory as Scope 3.
Table 1 lists all activities considered in this inventory. Some of the activities listed below were
considered, but ultimately excluded from the inventory because they did not apply to the buildings at
the Somerset Gallery; they were missing data; and/or they were too insignificant to impact the
exhibition’s carbon footprint (de-minimis). More on this can be found under Section 2.2 Exclusions.
Table 1. GHG Inventory Boundaries and Activities
Scope 1 Stationary combustion of fossil fuels for heating buildings and water
Mobile combustion of fossil fuels used in H&W operated road vehicles and off-road vehicles:
LACK OF DATA
Combustion of fossil fuels used in backup generators: THERE ARE NO GENERATORS AT THE
FACILITY
Fugitive emissions from air conditioning and refrigeration units: THERE ARE NO AIR
CONDITIONERS AT THE FACILITY
Scope 2 Purchased electricity
Purchased district energy (e.g., hot water, chilled water, steam): THE FACILITY DOES NOT
USE DISTRICT ENERGY
Scope 3 Freight
Employee, contractor, and artist business travel
Employee commute: LACK OF DATA
Visitor transportation to the gallery: INSUFFICIENT DATA
Construction of exhibition
Event food & beverages: LACK OF DATA
Waste

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2.2 Exclusions
It is standard practice in carbon accounting to set a de-minimis threshold below which certain activities
may be excluded from the inventory. In this case, activities that were deemed to contribute less than
1% of the overall carbon footprint were excluded, unless the data were readily available.
The following emissions sources excluded from the inventory due to lack of data: Mobile combustion
from petrol vehicles and propane forklifts; employee commute; visitor transportation; and event food
and beverages. Of these sources, it is our opinion that only visitor transportation would have had a
material contribution (i.e., greater than 1%) to the overall carbon footprint in that it has accounted for
up to 45% of the carbon footprint for previous exhibitions we have studied.
3 Methodology and Assumptions
3.1 General Methodology
This emissions quantification follows the principles and methods of The GHG Protocol Corporate
Accounting and Reporting Standard (https://ghgprotocol.org/corporate-standard).
The lifecycle emissions quantification of construction materials follows the principles of the ISO
14040:2006 Standard (https://www.iso.org/standard/37456.html).
Emissions factors can differ from region to region because of variations in the carbon content of local
fuels and differences in the accounting practices of jurisdictional authorities. For example, the US
Environmental Protection Agency (US EPA) emissions factors for air transportation omit the global
warming effects of radiative forcing, whereas the emissions factors provided by the UK’s Department
for Business, Energy & Industrial Strategy include radiative forcing. Since radiative forcing can account
for as much as 45% of the global warming effect of air transportation, any performance comparisons
between galleries in different countries should take this difference into consideration.
To ensure the highest accuracy, country-specific emissions factors were used in the calculations
wherever possible.
Emissions were calculated as follows:
3.1.1 Stationary combustion of fossil fuels
Three main greenhouse gases from stationary combustion – carbon dioxide (CO2), methane (CH4), and
nitrous oxide (N2O) – were quantified and converted into carbon dioxide equivalents (CO2e) as
follows:
CO2e = ∑ [ Q ft x (CO2 EF ft + (CH4 EF ft)(CH4 GWP) + (N2O EF ft )(N2O GWP)) ] ft
where,
Q ft = quantity of fuel type used
CO2 EF ft = carbon dioxide emissions factor for fuel type
CH4 EF ft = methane emissions factor for fuel type

5
CH4 GWP = methane global warming potential
N2O EF ft = nitrous oxide emissions factor for fuel type
N2O GWP = nitrous oxide global warming potential
ft = fuel type
All fuel emissions factors were sourced from UK Department for Business, Energy & Industrial Strategy.
3.1.2 Purchased electricity
H&W draws electricity from the local utility grid. No electricity is purchased under any renewable
energy contracts.
As per standard practice under The GHG Protocol, both the location-based and market-based
electricity emissions methods were used. The location-based method is based on all the fuel types used
to generate electricity on the local grid (“production fuel mix”).
The market-based method is based on the fuel types that have not already been attributed to renewable
energy contracts from the local grid (“residual fuel mix”). These residual fuel mix emissions factors are
sourced from Association of Issuing Bodies.
Three main greenhouse gases from the generation of electricity – carbon dioxide (CO2), methane
(CH4), and nitrous oxide (N2O) – were quantified and converted into carbon dioxide equivalents
(CO2e) as follows:
Location-Based Method:
CO2e = ∑ [E local grid x (CO2 EF local grid + (CH4 EF local grid)(CH4 GWP) + (N2O EF local grid )(N2O GWP))] local grid
where,
E local rid = kilowatt-hours (kWh) of electricity drawn from local grid
CO2 EF local grid = carbon dioxide emissions factor for local grid (production fuel mix factor)
CH4 EF local grid = methane emissions factor for local grid (production fuel mix factor)
N2O EF local grid = nitrous oxide emissions factor for local grid (production fuel mix factor)
local grid = electricity grid on which each building is located
Electricity grid emissions factors were sourced from UK Department for Business, Energy & Industrial
Strategy.
Market-Based Method:
CO2e = ∑ [E purchased x (CO2 EF purchased + (CH4 EF purchased)(CH4 GWP) + (N2O EF purchased )(N2O GWP))] purchased
where,
E purchased = kilowatt-hours (kWh) of electricity purchased from local grid

6
CO2 EF purchased = carbon dioxide emissions factor for electricity purchased (residual fuel mix
factor)
CH4 EF purchased = methane emissions factor for electricity purchased (residual fuel mix factor)
N2O EF purchased = nitrous oxide emissions factor for electricity purchased (residual fuel mix
factor)
purchased = electricity purchase contract
Electricity residual fuel mix emissions factors were sourced from Association of Issuing Bodies.
3.1.3 Employee, contractor and artist travel
Three main greenhouse gases from transportation – carbon dioxide (CO2), methane (CH4), and nitrous
oxide (N2O) – were quantified and converted into carbon dioxide equivalents (CO2e) as follows:
CO2e = ∑ [ D mode x (CO2 EF mode + (CH4 EF mode)(CH4 GWP) + (N2O EF mode)(N2O GWP)) ] mode
where,
D mode = distance travelled by mode of transportation
CO2 EF mode = carbon dioxide emissions factor for mode of transportation
CH4 EF mode = methane emissions factor for mode of transportation
N2O EF mode = nitrous oxide emissions factor for mode of transportation
mode = mode of transportation
All travel and transportation emissions factors were “tank-to-wheels”. Air transport emissions include
radiative forcing. All factors were sourced from UK Department for Business, Energy & Industrial
Strategy.
3.1.4 Hotel accommodations
The number of hotel room-nights were multiplied by the average room-night emissions factor for the
hotels in the region in which travel occurred:
CO2e = ∑ [ RN hotel x CO2e EF hotel] hotel
where,
RN hotel = number of room-nights used by hotel region
CO2e EF hotel = average carbon dioxide equivalent room-night emissions factor for hotel region
hotel = hotel region
All hotel emissions factors were sourced from UK Department for Business, Energy & Industrial
Strategy.

7
3.1.5 Freight
Freight shipment weights (chargeable weight) and distances were provided by H&W.
Three main greenhouse gases from the transportation of freight – carbon dioxide (CO2), methane
(CH4), and nitrous oxide (N2O) – were quantified and converted into carbon dioxide equivalents
(CO2e) as follows:
CO2e = ∑ [ D mode x W x (CO2 EF mode + (CH4 EF mode)(CH4 GWP) + (N2O EF mode)(N2O GWP)) ] mode
where,
D mode = distance travelled by mode of transportation
W = chargeable shipping weight
CO2 EF mode = carbon dioxide emissions factor for mode of freight transportation
CH4 EF mode = methane emissions factor for mode of freight transportation
N2O EF mode = nitrous oxide emissions factor for mode of freight transportation
mode = mode of freight transportation
All freight emissions factors were “tank-to-wheels”. Air transport emissions include radiative forcing.
All factors were sourced from UK Department for Business, Energy & Industrial Strategy.
3.1.6 Lifecycle emissions of exhibition construction materials
Lifecycle emissions factors were primarily sourced from the Ecoinvent version 3.9.1 database or from
UK, Department for Business, Energy & Industrial Strategy (reference:
https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2022).
The emission activity boundary was “cradle-to-gate”, unless otherwise noted.
3.1.7 Waste disposal
Total volumes were multiplied by the corresponding emission factors sourced from UK Department for
Business, Energy & Industrial Strategy and US EPA Emissions Factors Hub.
3.2 Emissions Factors and Global Warming Potentials
Unless otherwise stated, all emissions calculations were based on the UK Department for Business,
Energy & Industrial Strategy referenced in the sections above.

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3.3 Assumptions
Data Collection:
• All data were collected and provided by H&W personnel either directly in the data collection
workbook provided by The Carbon Accounting Company, or in separately consolidated formats.
It is assumed that the data entered by H&W personnel were accurate and complete.
Exhibition Construction Material:
• Assume all material is primary, rather than recycled, unless otherwise indicated
• Electrical equipment carbon footprint is not included because it is assumed that they will be used
for many other exhibitions and therefore the per exhibition footprint is de-minimis

9
4 Results
Table 2. Emissions Sources
Scope 1
Stationary Combustion (Natural gas) 43,163 m3
Mobile Combustion Lack of data
Scope 2
Grid Electricity (Location-based) 168,658 kWh
Grid Electricity (Market-based) 168,658 kWh
Scope 3
Freight See Table 3
Employee, Contractor, & Artist Transportation &
Accommodations
See Table 4
Employee Commute Lack of data
Visitor Travel Lack of data
Event Food & Beverage Lack of data
Exhibition Construction See Table 5
Waste See Table 6
Table 3. Freight
Scope 3 Weight (kg) Distance (km)
Road Shipments 81,134 7,144
Air Shipments 781 24,465
Sea Shipments - -
Rail Shipments - -
Table 4. Employee, Contractor & Artist Travel and Accommodations
Scope 3 km
Employee, Contractor & Artist
Transportation
Passenger car 16,985
Intercity rail 1,028
Air – Short haul -
Air – Medium haul 2,559
Air – Long haul -
Scope 3 Room-nights
Accommodations
UK hotels 38

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Table 5. Exhibition Construction
Scope 3
Decorative paint 92 Litres
Plaster 276 kg
Plywood 784 kg
Timber 281 kg
MDF 389 kg
Stainless or galvanised steel 115 kg
Glass 24 kg
Table 6. Waste
Scope 3 kg
Recycling 38
Landfill 1,064
Table 7. Greenhouse Gas Emissions
Location-based method Market-based method
Scope 1 kg CO2e kg CO2e
Stationary Combustion 43,163 46,163
Mobile Combustion na na
Total Scope 1 43,163 43,163
Grid Electricity 34,925 61,585
Total Scope 2 34,925 61,585
Freight 14,486 14,486
Employee, Contractor & Artist Transportation 3,764 3,764
Employee, Contractor & Artist Accommodations 395 395
Employee Commute na na
Visitor Travel na na
Event Food & Beverage na na
Exhibition Construction 2,570 2,570
Waste 554 554
Total Scope 3 21,769 21,769
Total Emissions (kg CO2e) 99,857 126,517
Total Emissions (tonnes CO2e) 99.9 126.5

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Figure 1. Emissions by Scope
43.2%
35.0%
21.8%
Emissions by Scope: Location-based
Scope 1
Scope 2
Scope 3
34.1%
48.7%
17.2%
Emissions by Scope: Market-based
Scope 1
Scope 2
Scope 3

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Figure 2. Emissions by Activity Source
Stationary Combustion:
Natural Gas 43.2%
Grid Electricity 35.0%
Freight 14.5%
Transportation 3.8%
Accommodations 0.4%
Exhibition Construction
2.6%
Waste 0.6%
Emissions by Activity Source: Location-based
Stationary Combustion:
Natural Gas 36.5%
Grid Electricity 48.7%
Freight 11.4%
Transportation 3.0%
Accommodations 0.3%
Exhibition Construction
2.0%
Waste 0.4%
Emissions by Activity Source: Market-based

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Figure 3. Carbon Footprint Equivalents (Location-based method)
Carbon Footprint Equivalents of 99.9 tonnes of CO2e
GHG emissions from:
Carbon dioxide emissions from:
GHG emissions avoided by:
Carbon sequestered by:
Source: US EPA Greenhouse Gas Equivalencies Calculator

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5 Statement of Accuracy
The Carbon Accounting Company states that, based on the information provided, H&W’s emissions as
reported in this document are credible and defensible as an attempt to quantify the emissions sources
and resultant emissions levels for the sources provided.
For more information regarding this report, please contact:
Ian Lipton
President & CEO
The Carbon Accounting Company
(416) 494-9999 ext. 15
ian@thecarbonaccountingcompany.com

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