Metrics and targets
E5-3 – Targets related to resource use and circular economy
Passenger Airlines have put in place targets for sustainable in-flight resource use
Lufthansa Group Passenger Airlines is committed to fostering the sustainable use of in-flight resources in order to, for example, increase product recyclability. The targets are based on the new Circular Economy Action Plan, which is part of the European Green Deal. Specific objectives have thus been defined for 2025 in the categories of single-use waste and food waste. The Lufthansa Group Passenger Airlines were particularly involved in the goal-setting process, which was launched in 2022.
Since 2025, the Lufthansa Group Passenger Airlines have been pursuing the objective of ensuring that all customer-facing single-use plastic and aluminium items are either recyclable or made from renewable materials. The full implementation of the required measures will continue beyond the reporting year and is scheduled for completion by 2030. At the outset of implementation, an inventory of all customer-facing items was conducted, and a priority list was established based on weight and volume parameters. In total, 588 items were identified for replacement. The target is grounded in scientific findings on reducing single-use plastics and promoting the circular economy. Relevant stakeholders were involved in defining the target, including customers, cabin crews, and catering and cleaning partners, all of whom support the objective. Progress is monitored on a quarterly basis by measuring the implementation status of the defined items against the initial inventory.
The target covers all single-use items that are directly used by passengers, excluding items such as rubbish bags or similar materials that are not directly used by customers. The corresponding Lufthansa Group waste targets guideline applies to single-use, food and reusable waste across both Passenger Airlines and the lounges.
The Lufthansa Group Passenger Airlines had set a target of reducing food waste on short-haul flights by 50% by 2025 compared with the base year 2019. This target was achieved in the reporting year, with a reduction of 54% compared with the base year 2019.
The Passenger Airlines continue to pursue the objective of directing reusable waste streams towards a second use wherever possible. For example, they will trial the replacement of disposable cups with reusable cups that can be returned to the supplier at the end of their useful life to make new cups. Quantitative targets in this area were part of a planned goal-setting process in 2025, which is set to take effect from 2026 onwards.
As per European Union regulations, the targets set are voluntary targets. This is expected to change in 2030, when the EU’s PPWR and Single-Use Plastics Directive (SUP) are due to come into effect.
Lufthansa Technik targets are focused on increasing the recycling rate at its sites
Lufthansa Technik pursued the target of achieving a global recycling rate of 75% by the end of 2025. This voluntary target, which goes beyond statutory requirements, was jointly adopted in 2017 by segment management, the Executive Board and the environmental department. The base year is 2018, when the recycling rate stood at 51%. In 2025, the recycling rate reached 54%, representing an increase of 3 percentage points compared with the base year. At the Lufthansa Technik Sofia site, the recycling rate for metallic recyclable materials had already reached 100% by the end of the reporting year. Lufthansa Technik Engine Services also pursues the “0% Metal to Landfill” target, aimed at completely eliminating the disposal of metallic waste in landfill.
Despite the increase in the recycling rate, the objective of 75% within the Lufthansa Technik Group was not achieved. This was primarily due to ongoing technical and organisational challenges in the recovery of certain waste streams, for which disposal pathways are currently only partially controllable. In addition, differences exist between regions in terms of available infrastructure and transparency for systematic waste separation. Local legal frameworks also affect disposal options, for example in China. In Germany, certain waste streams can currently only be treated through thermal recovery. Moreover, some hazardous substances, mixed fractions or composite materials cannot be separated into single-material streams for technical reasons. Following the end of the 2025 target horizon, no new recycling rate targets have yet been defined.
Progress is monitored at the end of the assessment period by analysing the ratio of recycled waste to total waste. The evaluation is carried out on an aggregated basis, without distinguishing between metallic and non-metallic recyclable materials, but with differentiation between hazardous and non-hazardous waste. Developments are continuously monitored by the Executive Board of Lufthansa Technik as part of the annual occupational safety and environmental management reviews. Where deviations from target values are identified, appropriate actions are initiated by management. One example is the on-site composting programme at Lufthansa Technik Turbine Shannon, under which organic food waste is composted locally. At Lufthansa Technik Philippines, waste is recovered through use as an energy source, with residual materials used as fuel in a local cement plant.
Despite the challenges identified, Lufthansa Technik remains firmly committed to its sustainability ambitions. Through its ISO 14001-certified environmental management system, which has been implemented at 13 sites worldwide, measures are continuously introduced to address existing challenges, optimise processes and improve environmental performance over the long term.
From the perspective of Lufthansa Technik there is limited further scope for the development and introduction of a circular product design. The Company is subject to the requirements of the EASA Part-145 regulations, which state that materials and components used in maintenance may only be sourced from certified suppliers. This means that Lufthansa Technik has no direct influence over whether and to what extent circular approaches are applied when aircraft materials and components are constructed. For this reason, Lufthansa Technik has not defined any circular product design targets. Likewise, no targets have been defined to measure the impacts of leasing-based repair services in terms of resource use and consumption. The introduction of corresponding target metrics is not currently planned. However, suppliers are selected based on the Lufthansa Group’s defined sustainability criteria. ↗ S2-1 Workers in the value chain – Policies related to value chain workers.
The same applies to possible Lufthansa Technik targets in respect of resource inflows and outflows. The scope for action is also limited by regulatory requirements, especially those for maintenance under EASA Part 145. The Company is required to comply with defined quality and safety standards, which precludes independent control over material use. Also in respect of minimising the use of virgin resources, Lufthansa Technik does not have any targets of its own in relation to EASA Part-145 maintenance operations as the materials are chosen by suppliers.
Lufthansa Cargo is focused on increasing the share of recycled materials
Lufthansa Cargo and its subsidiaries have set themselves a target of increasing the share of recycled materials to 40% by the end of 2025. This relates to all materials disposed of at Lufthansa Cargo’s Frankfurt hub. The target was defined in 2020, when the share of recycled materials was 35%. Progress is reviewed annually based on the local waste balance from the waste disposal company. In the 2024 financial year, the share reached 43%, which exceeded the defined target. The values for Lufthansa Cargo in the 2025 financial year, along with the possible confirmation of target achievement, were not yet available at the time of the Annual Report’s release. To date, no new targets to increase the share of recycled materials have been defined beyond 2025.
Milestones have been defined to monitor progress towards this target. Besides the responsible departments, local waste disposal companies are also involved. The Lufthansa Group has signed a framework agreement with the waste disposal company in Frankfurt and Munich.
The goal of Lufthansa Cargo and its subsidiaries to achieve a circular economy is a voluntary target and is not based on legal obligations.
E5-4 – Resource inflows
Key resource use in the Lufthansa Group’s business segments is dependent on the respective business model
The Lufthansa Group Passenger Airlines use various resources and items in flight operations, including food and beverages, single-use items (such as plastic packaging, aluminium trays, film, lids, serviettes, moist towelettes, paper packaging, PET items, beverage cartons, aluminium cans, glass and cardboard) and reusable items (such as cutlery, crockery, glasses, textiles such as pillows and bedding, comfort amenities and headphones).
Lufthansa Technik uses various resources in its production operations and along its supply chain, including finished parts (mechanical and electrical components, engine parts and fibre-reinforced composites), semi-finished products, hazardous substances as per the Globally Harmonised System for the labelling and classification of chemicals and hazardous substances, and non-harmful operating materials. Also among the resources used are small parts, such as screws and wires, IT equipment and furniture, as well as infrastructure elements, such as solar panels and construction materials. Products used by Lufthansa Technik may contain small quantities of tin, tungsten, tantalum and gold. Compliance with human rights due diligence requirements in the supply chain, supported by contractual provisions, is intended to ensure that these raw materials do not originate from conflict zones. As the products are procured as complete units, there is no direct influence over their material composition.
The key resource inflows for Lufthansa Cargo and its subsidiaries can be divided into three streams:
In flight operations, the most important resource inflow is the fuel used, namely kerosene for aircraft.
In cargo handling, materials for securing loads in particular are used, including containers, pallets, boards, film, straps and nets. Operating materials for the maintenance and upkeep of conveyor systems and cargo terminals are also used, such as diesel, oil, cleaning agents, lighting and water. Electricity, natural gas and district heating is used for heating and cooling.
Typical office materials are used in the administration buildings of Lufthansa Cargo and its subsidiaries. In addition, water for sanitary facilities and district heating, natural gas and electricity are relevant resource inflows there.
293 of 599 single-use plastic and single-use aluminium items have been replaced to date
In order to measure its progress in replacing single-use plastic and single-use aluminium items, the Lufthansa Group has defined a company-specific performance indicator based on Airline Sustainability Reporting, an IATA handbook. This indicator measures how many single-use plastic and single-use aluminium items in total are used by Passenger Airlines and Lufthansa Cargo and how many have been replaced by more sustainable alternatives, such as reusable instead of disposable cups. In 2025, a total of 588 items (previous year: 721 items) made from single-use plastic or single-use aluminium were in use on board in the Passenger Airlines, of which 293 items (previous year: 263 items) were replaced in the reporting year. In Lufthansa Cargo, there are only 11 single-use plastic or single-use aluminium items in use (previous year: 10 items), because most of the loading aids and equipment are reusable. None of the single-use items were replaced during the reporting year (previous year: no items), because there were no suitable alternatives given the high procedural, qualitative and safety requirements.
The performance indicator provides a transparent view of progress, replacement potential and existing constraints in the use of single-use plastic and aluminium items within the Lufthansa Group, while also showing that, in the reporting year, Passenger Airlines in particular achieved progress through a significant reduction in the use of single-use items.
A detailed description of the calculation methodologies can be found under ↗ Basis for calculating metrics in 2025 – Environment.
E5-6 – Anticipated financial effects
The Lufthansa Group makes use of the transitional relief provided for under the delegated “Quick Fix” act and therefore refrains from disclosing the anticipated financial effects within the meaning of ESRS E5-6.
| T062 | Basis for calculating metrics in 2025 – Environment | |||||||
|---|---|---|---|---|---|---|---|---|
| ESRS disclosure requirement | Paragraph | Data point/metric | Basis for preparing and describing the parameters used, description of the assumptions and methodology | Sources of measurement and results uncertainty, if applicable | Resulting accuracy level | External validation | Planned measures for accuracy improvement, if applicable | |
| E1-5 Energy consumption and mix | 37–38 | Energy consumption from flight activities – kerosene | Direct measurement of kerosene consumption at flight level for all Passenger Airlines and Cargo flights. Tonnes converted to MWh based on the lower heating value factors contained in the ISO 14083 standard. | Low uncertainty due to accurate interim verification in late Q3 and use of internally quality-assured Q4 data in January | High | Energy data validated by audit company Müller-BBM Cert Umweltgutachter GmbH (with the support of ETS Verification GmbH) |
No further actions needed or possible within the scope of the CSRD reporting timeline | |
| E1-5 Energy consumption and mix | 37 | Energy consumption from flight activities – sustainable aviation fuel | The Lufthansa Group’s fuel consumption from renewable sources figure also covers Sustainable Aviation Fuel (SAF). In the current reporting year, the calculation methodology for these SAF metrics was adjusted. This reflects statutory biofuel blending requirements and the related reporting obligations under ReFuelEU Aviation. Whereas previously the reported figures were based on SAF volumes sold as part of the product portfolio, the reporting now reflects SAF volumes delivered in the reporting year, as recorded in mandatory emissions reporting systems (e.g. EU ETS), in line with the ReFuelEU methodology. As a result of this methodological change in the reporting year, all SAF volumes from deliveries prior to the reporting year that had not previously been reported are also included. |
Low uncertainty, as based on primary data | High | Energy data validated by audit company Müller-BBM Cert Umweltgutachter GmbH (with the support of ETS Verification GmbH) |
No further actions needed or possible within the scope of the CSRD reporting timeline. Timely delivery of POS/PoC by supplier is to be expedited. |
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| E1-5 Energy consumption and mix | 37–38 | Energy consumption from engine inspections | Direct reading of kerosene consumption at the relevant Lufthansa Technik sites. Tonnes converted to MWh based on the lower heating value factors contained in the ISO 14083 standard. Data collection in accordance with defined regulatory requirements of the EU ETS based on officially approved monitoring plans. |
Low uncertainty, as direct and complete measurement is possible | High | Energy data validated by audit company Müller-BBM Cert Umweltgutachter GmbH (with the support of ETS Verification GmbH) |
No further actions needed within the scope of reporting requirements and timeline | |
| E1-5 Energy consumption and mix | 37–38 | Energy consumption of Lufthansa Aviation Training | Kerosene consumption could be determined partially by bills at the training location in the past; refuelling at other airports was delivered as pure quantities. Tonnes of kerosene/Av-GAS are converted into MWh based on the lower heating value factors contained in the ISO 14083 standard. | Low uncertainty, as the data collected is based on invoicing | Medium | Energy data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further actions needed within the scope of reporting requirements and timeline | |
| E1-5 Energy consumption and mix | 37–38 | Energy consumption – buildings | Calculation of energy consumption related to buildings based on Lufthansa Group energy costs and the current energy price (actual values: January to September, forecast values: October to December). This process accounts for over 61% of electricity, 84% of gas, 59% of district heating/cooling and 68% of heating oil consumption in the Lufthansa Group. The figures for the previous year are used for the remaining percentages. Gas and heating oil consumption is converted to MWh based on the lower heating value factors contained in the ISO 14083 standard. | Low uncertainty as consumption is determined with the help of primary data. A high degree of accuracy has been proven in multiple verifications. | High | Energy data validated by audit company Müller-BBM Umweltgutachter GmbH | Actions planned to cover all Lufthansa Group buildings. Improve requirements for internal communication regarding building conversions. |
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| E1-5 Energy consumption and mix | 37–38 | Energy consumption – vehicle fleet | Assumptions-based estimates of energy consumption by the vehicle fleet for the key Lufthansa Group sites based on average kilometres travelled, consumption and drive types. This covers most vehicles in the Passenger Airlines and a large part of the apron vehicles at hubs. This method covers 65% of the diesel, 85% of the petrol and 100% of the gas and electricity consumption. Figures from the previous year, including a risk premium, were used for the rest of the vehicles that were not covered by this methodology. Diesel and petrol consumption is converted to MWh based on the lower heating value factors contained in the ISO 14083 standard. | Calculation based on assumptions. However, the vehicle fleet only accounts for a very small share of total energy consumption. | Medium | Energy data validated by audit company Müller-BBM Umweltgutachter GmbH | Compared with the 2024 financial year, the quality of assumption-based consumption data was improved by analysing average consumption levels and mileage by vehicle group, business unit and site, and incorporating these parameters into the calculations. Actions planned to include further sites. | |
| E1-5 Energy consumption and mix | 37–38 | Total energy consumption | All Group-wide energy consumption is reported as the total of energy consumption from flight operations, engine test rigs, Lufthansa Aviation Training, buildings and the vehicle fleet. These figures are listed in Table AR 34, which details energy consumption. | Low uncertainty, as most of the data used has a high level of accuracy (primary data). | High | Energy data validated by audit company Müller-BBM Cert Umweltgutachter GmbH (with the support of ETS Verification GmbH) |
Actions planned to improve data quality in respect of the vehicle fleet and buildings | |
| E1-5 Energy consumption and mix | 40 | Energy intensity | Passenger Airlines (Sector H 51.10), Logistics (Sector H 51.20) and MRO (Sector C 33.16) are classified high climate impact sectors. Therefore, the energy intensity for these segments was determined, in line with CSRD requirements. The formula is as follows: Energy intensity = energy consumption from high climate impact sectors/segment revenue in high climate impact sectors Energy consumption from the high climate impact sectors was considered for the numerator (for the precise calculation methodology, please see the information for E1-5 37–38). The denominator includes the segment revenue (IFRS 8) from the financial statements for Passenger Airlines, Logistics and MRO, as the high climate impact sectors are precisely those segments in the financial report. The “Additional Businesses and Group Functions” segment does not contain any activities classified as having a high climate impact and is therefore not included in the intensity metric (ESRS E1_E1-5 43_Group). |
Calculated KPI. Uncertainties from data sources described in the energy consumption table and in the financial report | High | Energy data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 48a | Scope 1 emissions | Scope 1 incorporates GHG emissions from flight and ground operations, especially those produced from burning kerosene in flight operations and engine test cells, from heating oil and gas consumption in buildings and from diesel and petrol consumption in the vehicle fleet. All companies identified as relevant for the CSRD report in accordance with the defined group of consolidated companies were included in the calculation. In addition, in accordance with Paragraph 46 of ESRS E1, a review was performed to determine the existence of operational control for companies not already included, such as joint ventures or joint operations. The review found no such operational control. Key input factors are energy consumption (except for purchased electricity, district heating and district cooling, which fall under Scope 2) and the relevant CO2 emissions factors of the energy sources. Important assumptions made in respect of energy consumption are presented in this table under the Paragraph 37 and Paragraph 38 data points. The emissions factors for kerosene as well as liquid and gaseous fuel and combustibles are taken from the ISO 14083 standard. The ISO 14083 standard was selected based on the fact that it is a general, internationally recognised standard for calculating GHG emissions in the transport sector. As ISO 14083 does not include the energy sources heating oil and natural gas, the BAFA CO2 emissions factors have been used for these (information sheet on carbon emissions factors produced by the Federal Office for Economic Affairs and Export Control). |
In principle, a potential measurement uncertainty arises from the collection of the energy data. It should be noted that energy consumption for the vehicle fleet is based on assumptions and projections, which gives rise to measurement uncertainty. However, the vehicle fleets only account for a minimal share of the Scope 1 emissions; this uncertainty therefore does not have a major impact on the quality of the data. Therefore, the measurement uncertainty is considered low. | High | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further actions needed within the scope of reporting requirements and timeline | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | AR 43 | Biogenic Scope 1 emissions | The incineration of SAF in flight operations produces biogenic emissions. The method for calculating the amount of sustainable aviation fuel is described in Paragraphs 37 and 38 of this table. The amount of biogenic emissions is the product of the amount of sustainable aviation fuel consumed, multiplied by the corresponding emissions factors. For more information on emissions factors in Scope 1, see Paragraph 48a. | In principle, a potential measurement uncertainty arises from the collection of the energy data. | Medium | SAF quantities and CO2 footprint emissions validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 48b | Percentage of Scope 1 GHG emissions covered by the EU ETS | Based on the data collected regarding Scope 1 GHG emissions, the Lufthansa Group calculates the percentage of emissions covered by regulated emissions trading systems as follows: Percentage of Scope 1 GHG emissions from regulated emissions trading schemes = (Scope 1 GHG emissions from regulated emissions trading schemes in tonnes * 100) / Total Scope 1 GHG emissions in tonnes The amount of Scope 1 GHG emissions that fall under regulated emissions trading systems is recorded monthly by Risk Controlling and covers all of the Lufthansa Group’s consolidated companies for CSRD purposes within these regulated emissions trading systems. |
For all Scope 1 emissions, please see the description from Paragraph 47, ESRS E1. The percentage of Scope 1 GHG emissions from regulated emissions trading schemes is based on primary data collected by Risk Controlling. Therefore, the measurement uncertainty is considered low. | High | CO2 emissions data validated by audit company Müller-BBM | No further actions needed within the scope of reporting requirements and timeline | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 49 | Scope 2 emissions (location-based and market-based) | Scope 2 includes all GHG emissions resulting from purchased electricity, heating and cooling, especially from their use in buildings. As with Scope 1, all companies identified as relevant for the CSRD report were included in the calculation. In addition, in accordance with Paragraph 46 of ESRS E1, there was a review of the existence of operational control for companies not already included, such as joint ventures or joint operations. The review found no such operational control. The Scope 2 GHG emissions were calculated using both the location-based and market-based method. The emissions factors published by the IEA were used as a recognised source for internationally available data for the location-based Scope 2 emissions. Emissions factors provided by the Department for Environment, Food and Rural Affairs (DEFRA) were used for district heating and cooling. In principle, the market-based Scope 2 emissions are determined with the help of the guarantees of origin for green electricity. However, the retired credits are not yet available at the time of reporting. Therefore, the share of purchased electricity covered by guarantees of origin is estimated on the basis of contractual agreements. For all market-based Scope 2 emissions without guarantees of origin for green power, the Lufthansa Group uses the emissions factors from the IEA, as for the location-based method. |
In principle, there is also the potential for measurement uncertainty for Scope 2 given how the energy data is collected. These effects are considered negligible due to the use of calibrated measurements required under legal regulations and applicable tax requirements. In addition, the share of guarantees of origin is estimated based on contractual data at the time of reporting for the market-based Scope 2 emissions. This may result in measurement and results uncertainty. | Location-based: high; market-based given estimations of two input factors: medium | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further actions needed within the scope of reporting requirements and timeline | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 1 Emissions from the production of purchased goods and services | GHG emissions attributable to purchased products and services are calculated using the expenditure on a product multiplied by a product-specific emissions factor. The spend-based method is used: an internal Lufthansa Group procurement database is used to calculate the emissions for this category. Specific emissions factors are linked with the corresponding product categories for each relevant category in the procurement database. The emission factors are sourced from Climatiq. |
The calculation is based on the total amount of the respective expenditures, which are fed from the underlying invoice data. A specific emissions factor obtained uniformly from Climatiq is used for the conversion into CO2 per expenditure category. | Medium | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further methodological actions needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 2 Emissions from the production of capital goods (Capital goods) | Multi-stage calculation method based on aircraft manufacturer information. The emissions factors (CO2 per aircraft kg) are determined based on the relevant reports from aircraft manufacturers and a classification of aircraft types into categories. The CO2 emissions per newly acquired aircraft are calculated by multiplying the emissions factor by the manufacturer’s empty weight (MEW) for the type of aircraft that has been newly acquired. |
Manufacturers do not detail how much GHG emissions are produced during the production of each aircraft type. Therefore, the estimation method used here is dependent on the accuracy and completeness of the GHG emissions reported and the number of aircraft produced by the manufacturers. | Medium | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 3 Emissions from fuel- and energy-related activities (Fuel- and energy-related activities) | The energy consumption is multiplied by the corresponding emissions factors covering upstream energy generation and transportation processes, similar to the methodologies for the Scope 1 and Scope 2 calculations. However, the emissions factors used here in relation to the upstream value chain are derived from the following sources: ISO 14083, EN DIN 16258, IEA, DEFRA, BAFA. | In principle, a slight measurement uncertainty arises from the collection of the energy data. It should be noted that energy consumption for the vehicle fleet in particular is based on an estimation method, which gives rise to measurement uncertainty. However, the vehicle fleet only accounts for a minimal share of the Scope 3 Category 3 emissions; this uncertainty therefore does not have a major impact on the quality of the data. Therefore, the measurement uncertainty is considered low. | High | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 4 Emissions from the transportation and distribution of products and services (Upstream transportation and distribution) | Total GHG emissions from A) flights operated by external airlines for the Lufthansa Group, B) Lufthansa Express services, C) proportional Scope 1 and Scope 2 emissions at airports and D) upstream transportation services for Lufthansa Cargo. The individual items are calculated as follows: A) GHG emissions from flights operated by external airlines for the Lufthansa Group are determined using internal flight operations data, similar to the approach for Scope 1 emissions. B) Emissions resulting from Lufthansa Express services are determined using the parameters: number of passengers carried, length of flight segment, mode of transport and relevant CO2 emissions factors (German Environment Agency). C) The expenditure-based method (spend-based approach) is applied. An internal procurement database of the Lufthansa Group is used to calculate emissions for this category. Specific emission factors are assigned to the relevant product categories within the database. The emission factors are sourced from Climatiq. D) Emissions from transportation services are calculated using transported cargo tonne-kilometres as well as the average fuel consumption and the emissions factor for diesel contained in the ISO 14083 standard. |
Emissions for flights operated by external airlines for the Lufthansa Group (A) are calculated in a similar way to the Scope 1 method. This means that the measurement uncertainty is low here. For the emissions data in categories (B) and (D), data is retrieved from third parties and estimation methods are used, which means there may be measurement uncertainty. For data in category (C), the calculation is based on the total amount of the respective expenditures, which are fed from the underlying invoice data. A specific emissions factor obtained uniformly from Climatiq is used for the conversion into CO2 per expenditure category. | A) High B to D) Medium |
CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 5 Third-party emissions from the disposal and treatment of waste and wastewater (Waste generated in operations) | The amount of waste generated is multiplied by the relevant emissions factor per method of disposal/recycling. The emission factors for the recycling and disposal pathways are derived from DEFRA. The average-data method used is in line with the GHG Protocol’s Technical Guidance. |
In terms of in-flight waste in particular, data availability depends on external service providers, such as catering firms. Therefore, estimation methods have to be used in some cases. This means there is measurement uncertainty. |
Medium | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 6 Emissions from employees travelling for business activities using vehicles that are owned or operated by third parties (Business travel) | Total emissions from A) business flights and B) hotel stays for own employees. The individual items are calculated as follows: A) All business travel by employees on flights not operated by Lufthansa Group airlines are considered, to the extent that the tracking systems used enable this, as the Lufthansa Group’s own flights are already included in Scope 1. These flights are identified on the basis of invoices. In addition, a conservative risk premium is applied to account for potentially unrecorded flights. B) The calculation is based on the expenditure-based method. An internal procurement database of the Lufthansa Group is used to calculate emissions for this category. Specific emission factors are assigned to the relevant product categories within the database. The emission factors are sourced from Climatiq. |
A) It is not currently possible to capture all of the details of flights taken by employees on external airlines. This means there is measurement uncertainty. A risk premium is used to take this into account. B) The calculation is based on the total amount of the respective expenditures, which are fed from the underlying invoice data. A specific emissions factor obtained uniformly from Climatiq is used for the conversion into CO2 per expenditure category. | Medium | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 7 Emissions from employees commuting in vehicles that are owned or operated by other companies (Employee commuting) | Emissions from employee commuting are calculated with the help of statistical assumptions on the modes of transport used, the average distances from the place of work, the average number of working days and employees and the corresponding emissions factors for the different modes of transport. The extent of remote working for administration is also taken into account based on internal evaluations. The calculation is based on the Lufthansa Group’s own employee data, microcensus data from the Federal Statistical Office of Germany and emissions factors provided by the German Environment Agency. |
Emissions resulting from commuting by Lufthansa Group employees are based on a recognised evaluation of commuting patterns and their extrapolation to the organisation. There may be uncertainties in the calculation, especially due to assumptions regarding the extent of remote working, the distances travelled and the modes of transport used. | Medium | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 8 Emissions from operating fixed assets that the reporting company leases (Upstream leased assets) | Since the Lufthansa Group did not have any upstream leased assets that made a material contribution to the Scope 3 emissions in the reporting year, no emissions have been calculated or shown in this category. Emissions from flights carried out by external airlines on behalf of the Lufthansa Group airlines are calculated and reported in Category 4. | n/a | n/a | n/a | n/a | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 9 Emissions from the transportation and distribution of products to end consumers using vehicles and equipment (Downstream transportation and distribution) | Total emissions calculated from the number of inspection and ferry flights conducted on serviced aircraft (CAMO flights), the average amount of kerosene consumed per flight and the corresponding emissions factor for kerosene. GHG emissions / emissions factors from the CAMO flights are derived from the Small Emitters Tool provided by Eurocontrol and are calculated in this way. |
As the emissions are calculated using the recognised Eurocontrol Small Emitters Tool, low uncertainty in the calculation can be assumed. | High | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 10 Emissions from third-party processing of sold products that are further processed, transformed or integrated into another product before being used by the end consumer (Processing of sold products) | Transport services are the core business activity of the Lufthansa Group. The Lufthansa Group does not sell products that are processed or converted by third parties before reaching the end consumer. This category is therefore not material for the Lufthansa Group and the emissions are not calculated. | n/a | n/a | n/a | n/a | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 11 Emissions from the use of sold products (Use of sold products) | Transport services are the core business activity of the Lufthansa Group. The Lufthansa Group does not sell any products that cause emissions in use that would make a material contribution to the Scope 3 emissions. This category is therefore not material for the Lufthansa Group and the emissions are not calculated. | n/a | n/a | n/a | n/a | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 12 Emissions from the disposal and treatment of sold products using different methods of waste disposal and treatment (End-of-life treatment of sold products) | Transport services are the core business activity of the Lufthansa Group. The Lufthansa Group does not sell any products that cause emissions after use that would make a material contribution to the Scope 3 emissions. This category is therefore not material for the Lufthansa Group and the emissions are not calculated. | n/a | n/a | n/a | n/a | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 13 Emissions from the operation of assets that the company leases to others (Downstream leased assets) | Total emissions calculated from the number of flights leased by Lufthansa Group airlines to external airlines, the amount of kerosene consumed and the corresponding emissions factor for kerosene The calculation of GHG emissions of the Lufthansa Group aircraft leased to external airlines is accomplished similar to the calculation of Scope 1 emissions of the own flight operation. |
As information on emissions resulting from leased aircraft is collected in a similar way to Scope 1 emissions, there is only low measurement uncertainty here | High | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 14 Emissions from franchise operations (Franchises) | This category is not material for the Lufthansa Group; the emissions are therefore not calculated. | n/a | n/a | n/a | n/a | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Scope 3 Category 15 Emissions from capital expenditure, including equity investments, loans, project finance, managed investments and customer services (Investments) | Total emissions calculated from the proportional Scope 1 and Scope 2 emissions of the joint ventures and other non-consolidated Lufthansa Group equity investments. To calculate the emissions attributable to Lufthansa Group investments, the Lufthansa Group’s extent of operational control (in percentage terms) of the joint ventures and other non-consolidated equity investments is used. The energy consumption is calculated in a similar way to the methodologies described under Paragraphs 37 and 38. |
In principle, a potential uncertainty arises from the collection of the energy data. This may result in measurement and results uncertainty. | High | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | 51 | Total Scope 3 emissions | Total emissions from the following categories: 1. Purchased goods and services 2. Capital goods 3. Fuel- and energy-related activities 4. Upstream transportation and distribution 5. Waste generated in operations 6. Business travel 7. Employee commuting 9. Downstream transportation and distribution 13. Downstream leased assets 15. Investments The detailed methodology is described in detail under the individual categories. |
See individual categories | See individual categories. | CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed | |
| E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions | AR 46 | Biogenic Scope 3 emissions | The incineration of SAF in flight operations produces biogenic emissions. To date, these emissions had been reported exclusively under Scope 1 (separate disclosure). In the current reporting year, these emissions are also disclosed under Scope 3. This change is driven by statutory requirements relating to the blending of biofuels, which also apply to wet-lease partners and airlines in which the Lufthansa Group holds a minority interest. Biogenic emissions are determined on an equity-share basis, calculated from the quantity of SAF consumed and multiplied by the corresponding emissions factor. For more information on emissions factors in Scope 3, see Paragraph 51. |
In principle, a certain degree of measurement uncertainty arises, as part of the calculation (Q4 of the reporting year) is based on data that, at the time of reporting, had only been internally quality-assured. | Medium | SAF and CO2 emissions data validated by audit company Müller-BBM Cert Umweltgutachter GmbH | No further action needed. Early provision of sustainability documentation (self-declarations) by suppliers. |
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| E1-7 GHG removals and GHG mitigation projects financed through carbon credits | 59 | CO2 credits retired in the current period and carbon credits planned to be retired in future periods | The Lufthansa Group surveys its providers that retire CO2 credits on behalf of Lufthansa Group airlines on an annual basis to find out the number of CO2 credits retired in the reporting year. The amount of retired credits must match the contributions of Lufthansa Group customers for a particular period. The Lufthansa Group receives confirmation of the retired credits from the providers as proof. In respect of the CO2 credits to be retired in the future, the reported forecast figure is based on the contributions already made by customers and the respective volume. | The number of credits retired in this reporting period is based on primary data from service providers. Accordingly, there is no measurement uncertainty in this respect. As the amount of credits to be retired in the next reporting period will be determined very early on in the new year, the forecast figure may still deviate to a small extent from the later actual figure | For CO2 credits retired in the reporting year: high For CO2 credits planned to be retired in the future: medium |
No external validation | No further action needed | |
| E2-4 Pollution of air, water and soil | Company-specific | Active noise abatement metric | With respect to noise abatement, the Lufthansa Group determines the impact from modernising the operational Group fleet using as a performance indicator the number of aircraft that meet or exceed what is known as the “minus-ten-decibel criterion” set by the ICAO Chapter 4 standard. This standard requires that all aircraft cumulatively fall below the ICAO Chapter 3 noise limits by a margin of ten decibels or more. The Corporate Responsibility – Emissions Management department requests noise certificates from the maintenance organisations, compares the noise data for the aircraft with the noise limits defined by the ICAO in Chapter 4 of the Chicago Convention and determines the active noise abatement metric on this basis. | Precise calculation. Low measurement uncertainty | High | No external validation | No further action needed | |
| E5-4 Resource inflows | Company-specific | Replacement of single-use plastic and single-use aluminium at Passenger Airlines | As a first step, all items used in the customer experience during passenger flights were identified. These were then classified to determine whether an item was made from single-use plastic or single-use aluminium. The totals from all the items classified as single-use plastic or single-use aluminium form the first part of the performance indicator. As a second step, the Passenger Airlines are surveyed quarterly to determine how many of the items classified as single-use plastic or single-use aluminium have been replaced with more sustainable alternatives that do not contain single-use plastic or single-use aluminium. | Precise calculation. Low measurement uncertainty | High | No external validation | No further action needed | |
| E5-4 Resource inflows | Company-specific | Replacement of single-use plastic and single-use aluminium at Cargo | All loading aids that may be used to secure cargo for transport on freighters, passenger aircraft and road feeder services are among those listed in the Lufthansa Cargo Ground Handling Manual. All loading aids that were actually used can be found in the inventory list used to record the daily inventory information. This list dated 31 December 2025 was used as the basis as a first step. The Global Handling Performance, Environmental Management, Corporate Responsibility, Procurement, Cargo Sales Services and Loading Equipment departments then used the technical specifications for each loading aid to identify whether it was made from single-use plastic or single-use aluminium. The totals from all the items classified as single-use plastic or single-use aluminium form the first part of the performance indicator. As a second step, each item classified as single-use plastic or single-use aluminium was reviewed to determine whether it was even possible to replace it with more sustainable alternatives given safety or procedural requirements and to find out which tests were conducted and which items replaced in 2025. |
Precise calculation. Low measurement uncertainty | High | No external validation | No further action needed | |