Comprehensive Carbon Footprint - Scope 3: Product related Carbon Footprint for Fiscal Year 2021 - Letter of Assurance

Sep 13, 2026

Fraunhofer IZM reviewed Apple Inc.’s scope 3 product-related carbon footprint data covering products manufactured and sold in fiscal year 2021. The verification focuses on transparency of data and calculations, appropriateness of product-related data and assumptions, and overall plausibility of the comprehensive annual footprint derived from life cycle assessment (LCA). Scope 1 and 2 emissions, business travel, employee commute, and confidential sales/shipment information are excluded. The review also aligns with ISO 14040/14044 and ISO 14064-3 and applies criteria for defined boundaries, suitable assumptions, and proper data selection.

LanguageEnglish

CategoryLetters

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

Summary

Reviewed Data and Plausibility Check

Letter of Assurance Comprehensive Carbon Footprint – Scope 3: Product related Carbon Footprint for Fiscal Year 2021 Fraunhofer IZM reviewed Apple’s scope 3 carbon footprint data related to the products manufactured and sold by Apple [Inc. in](Inc. in) fiscal year 2021. 1 Summary This review checks transparency of data and calculations, appropriateness of supporting product related data and assumptions, and overall plausibility of the calculated comprehensive annual carbon footprint comprised of emissions derived from the life cycle assessment (LCA) of Apple products shipped in fiscal year 2021. This review and verification focuses on Scope 3 emissions for products sold by Apple Inc. (as defined by WRI/WBCSD/Greenhouse Gas Protocol – Scope 3 Accounting and Reporting Standard) . It is noted that emissions relating to the facilities that are owned or leased by Apple (scope 1 and 2 emissions) as well as business travel and employee commute were subject to a separate third party verification and are therefore excluded from the scope of this statement. Confidential data relating to product sales and shipments were also excluded from the scope of this verification. This review and verification covers Apple’s annual greenhouse gas emissions and does not replace reviews conducted for individual product LCAs for greenhouse gas emissions (GHGs) . The life cycle emissions data produced by Apple for individual products has been calculated in accordance to the standard ISO 14040/14044: Environmental management – Life cycle assessment – Principles and framework / Requirements and guidelines. This review and verification furthermore complies with ISO 14064-3: Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions . The review of the annual carbon footprint has considered the following criteria: 􀂃 The system, boundaries and functional unit are clearly defined 􀂃 Assumptions and estimations made are appropriate 􀂃 Selection of primary and secondary data is appropriate and methodologies used are adequately disclosed These criteria are also fundamental to the review of LCAs conducted for individual product emissions. The reviewers note that the largest share (99%) of Apple Inc. annual carbon Comprehensive Carbon Footprint Letter of Assurance Client: Apple Inc. 1 footprint is comprised of scope 3 emissions from individual products. The aforementioned criteria have been regularly reviewed by Fraunhofer IZM since 2007 with a view to providing independent feedback that can facilitate continuous improvement and refinement in the LCA methodology applied by Apple Inc. Data reported by Apple is as follows: | | Manufacturing | Transportation | Product Use | Recycling | Corporate | | --- | --- | --- | --- | --- | --- | | 2021 |
16.20
[MMT CO2e]
(1) |
1.75
[MMT CO2e] |
4.99
[MMT CO2e]
(2) |
0.08
[MMT CO2e] |
0.17
[MMT CO2e]
(3) | MMT CO2e: million metric tons carbon dioxide equivalents (1): includes CO2e reductions due to Apple’s Clean Energy Program and Renewable Energy Certificates, which are not covered by this verification statement (2): includes CO2e reductions due to Renewable Energy Certificates, which are not covered by this verification statement (3): not covered by this verification statement Including a reported value of 0.17 million metric tons CO2e for facilities (out of scope of this verification), total comprehensive carbon footprint is reported to be 23,18 million metric tons CO2e (gross total) . Apple’s comprehensive carbon footprint includes an increasing amount of greenhouse gas emissions reductions for manufacturing resulting from Apple renewable energy projects, supplier renewable electricity purchases, and supplier renewable electricity installations. These reductions are part of Apple’s Clean Energy Program. Fraunhofer IZM has not verified these emissions reductions. Based on the pro

FAQs

What does the verification statement cover for Apple’s emissions?

It verifies Apple’s scope 3 product-related comprehensive carbon footprint for fiscal year 2021, derived from life cycle assessment of products shipped in that year. It does not cover scope 1 and 2 emissions, business travel, or employee commute because these are subject to separate verification.

Which standards and criteria are used in the review?

The review and verification are conducted in accordance with ISO 14040/14044 for LCA and ISO 14064-3 for validation and verification of greenhouse gas assertions. It evaluates defined system boundaries and functional unit, appropriateness of assumptions, and suitability and disclosure of data selection and methodologies.

What are the main findings regarding the scope 3 carbon footprint assertion?

There is no evidence that the scope 3 greenhouse gas assertion is materially incorrect or not a fair representation of GHG data and information. The statement also indicates it has not been prepared in accordance with the related international standard—yet no material misrepresentation is indicated by the review results.

Sep 13, 2026

Upload by Valentina