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1. Hauser & Wirth Los Angeles Gallery
Mika Rottenberg Exhibition
Carbon Footprint Report
January 20, 2023

2. 57 Hocken Avenue, Toronto, Ontario M6G 2K1 Canada (416) 494-9999
thecarbonaccountingcompany.com
January 20, 2023
Ms. Cliodhna Murphy
Global Head of Environmental Sustainability
Hauser & Wirth
cliodhna@hauserwirth.com
Dear Ms. Murphy,
It is my pleasure to present this quantification of greenhouse gas emissions resulting from the Mika
Rottenberg Exhibition from June 23 to October 2, 2022.
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

3. 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 Mobile combustion of fossil fuels .......................................................................................................................4
3.1.2 Purchased electricity...............................................................................................................................................5
3.1.3 Employee, contractor, artist and visitor travel..............................................................................................6
3.1.4 Freight..........................................................................................................................................................................6
3.1.5 Event food & beverages .........................................................................................................................................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.......................................................................................................................................................................7
4 Results...........................................................................................................................................................................................9
5 Statement of Accuracy..........................................................................................................................................................15

4. 2
1 Introduction
Hauser & Wirth (“H&W”) retained The Carbon Accounting Company (“TCAC”) to quantify the
greenhouse gas (GHG) emissions resulting from the Mika Rottenberg (“Rottenberg”) art exhibition at
the Los Angeles Gallery over the period June 23 to October 2, 2022. This engagement was supported
by artist Haley Mellin and Art into Acres.
The goal of this quantification is to guide H&W in creating a carbon budget that can eventually be used
for future exhibitions at H&W’s various galleries around the world.
H&W is committed to reducing its operational carbon footprint by 50% from its base year inventory by
2030. The ability to create and follow a carbon budget for each exhibition 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 Rottenberg exhibition at the Los Angeles 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 Rottenberg exhibition (June to October 2022), 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

5. 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 Los Angeles 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: THE FACILITY WAS
NOT HEATED DURING THIS PERIOD
Mobile combustion of fossil fuels used in H&W operated road vehicles and off-road vehicles
Combustion of fossil fuels used in backup generators: THERE ARE NO GENERATORS AT THE
FACILITY
Fugitive emissions from air conditioning and refrigeration units
Scope 2 Purchased electricity
Purchased district energy (e.g., hot water, chilled water, steam): THE GALLERY DOES NOT
USE DISTRICT ENERGY
Scope 3 Freight
Employee, contractor, and artist business travel
Visitor transportation to the gallery
Construction of exhibition
Event food & beverages
Waste

6. 4
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.
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 Mobile combustion of fossil fuels
Three main greenhouse gases from mobile 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
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

7. 5
All fuel emissions factors were “tank-to-wheels” (meaning upstream emissions from fuel production
were omitted) and were sourced from US EPA Emissions Factors Hub, April 2022 version.
3.1.2 Purchased electricity
H&W draws electricity from the local utility grid, none of which is purchased under any renewable
energy contract.
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
were sourced from https://www.green-e.org/2022-residual-mix.
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)
CH4 GWP = methane global warming potential
N2O EF local grid = nitrous oxide emissions factor for local grid (production fuel mix factor)
N2O GWP = nitrous oxide global warming potential
local grid = electricity grid on which each building is located
Electricity grid emissions factors were sourced from US EPA Emissions Factors Hub, April 2022 version.
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
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)
CH4 GWP = methane global warming potential

8. 6
N2O EF purchased = nitrous oxide emissions factor for electricity purchased (residual fuel mix
factor)
N2O GWP = nitrous oxide global warming potential
purchased = electricity purchase contract
Electricity residual fuel mix emissions factors were sourced from https://www.green-e.org/2022-residual-
mix.
3.1.3 Employee, contractor, artist and visitor 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
CH4 GWP = methane global warming potential
N2O EF mode = nitrous oxide emissions factor for mode of transportation
N2O GWP = nitrous oxide global warming potential
mode = mode of transportation
All travel and transportation emissions factors were “tank-to-wheels”. Air transport emissions do not
include radiative forcing, as per practice in US EPA emissions factors. All factors were sourced from US
EPA Emissions Factors Hub, April 2022 version.
3.1.4 Freight
Each freight shipment was recorded by longitude and latitude coordinates. Using the Haversine formula,
“as-the-crow-flies” distances were then calculated. Any air or sea shipment distance was then based on
this result. To determine road (rail) shipment distances, the Haversine formula result was grossed up by
a factor of 25% to account for longer, indirect ground travel routes.
Freight shipment weights (chargeable weight) were provided by H&W as gathered from the shipping
service provider. Where no such data was provided, an algorithm using the shipped item’s dimensions
was used to arrive at the best estimate of the chargeable shipping weight. See Section 3.3 Assumptions
for further information.
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

9. 7
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
CH4 GWP = methane global warming potential
N2O EF mode = nitrous oxide emissions factor for mode of freight transportation
N2O GWP = nitrous oxide global warming potential
mode = mode of freight transportation
All freight emissions factors were “tank-to-wheels”. Air transport emissions do not include radiative
forcing. All factors were sourced from US EPA Emissions Factors Hub, April 2022 version.
3.1.5 Event food & beverages
Average lifecycle emissions factors for food & beverages sourced from UK, Department for Business,
Energy & Industrial Strategy were multiplied by the number of attendees for each catered event.
(reference: https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-
2022).
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
Two types of waste were accounted for: Dry mixed recycling, and general waste. Quantities were
tracked based on the number of full 1,100-Litre waste bins emptied during the period.
Total volumes were multiplied by the corresponding emission factors sourced from US EPA Emissions
Factors Hub, April 2022 version.
3.2 Emissions Factors and Global Warming Potentials
Unless otherwise stated, all emissions calculations were based on the US EPA Emissions Factors Hub,
April 2022 version referenced in the sections above.
3.3 Assumptions
Shared Space:
• H&W shares approximately 6% of the building space with another organization. It is assumed the
additional energy consumption from the use of that space is negligible to H&W’s overall carbon
footprint

10. 8
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
Freight:
• Road distances were based on the Haversine formula and grossed up by 25% to account for non-
linear road routes
• Road freight vehicles are assumed to be average laden, diesel-powered heavy goods vehicles
(HGVs)
Fugitive Emissions from Air Conditioning:
• Due to missing information, assume the air conditioning equipment uses refrigerant R-410A and
the operating capacity is 10 lbs
Business Travel:
• Assume car travel, if applicable, is in single-occupant, average size vehicles as defined by US EPA
Visitors:
• Assume of the 24,982 visitors, 4,996 (20%) travelled to the gallery in a shared vehicle
• Assume the average return distance travelled is 20 miles
• Assume average size passenger vehicles and average fuel type as defined by US EPA
Event Food & Beverages:
• Assume 0.5 kg of food and beverages per person
Exhibition Construction Material:
• Assume the projection screen carbon footprint is de-minimis
• Assume the density of paint is 1.1 kg/L
• Assume all material is primary, rather than recycled, unless otherwise indicated
Waste:
• Assume each waste bin holds 1,100 Litres of waste

11. 9
4 Results
Table 2. Emissions Sources
Scope 1
Stationary Combustion -
Mobile Combustion: Gasoline -
Mobile Combustion: Propane 114 gallons
Scope 2
Grid Electricity (Location-based) 343,960 kWh
Grid Electricity (Market-based) 343,960 kWh
Scope 3
Freight See Table 3
Employee, Contractor, & Artist Travel See Table 4
Visitor Travel See Table 5
Event Food & Beverage See Table 6
Exhibition Construction See Table 7
Waste See Table 8
Table 3. Freight
Scope 3 Weight (kg) Distance (km)
Road Shipments 2,872 5,574
Air Shipments 2,159 39,053
Sea Shipments 0 0
Rail Shipments 0 0
Table 4. Employee, Contractor & Artist Travel
Scope 3 km
Employee, Contractor & Artist Travel Passenger car 0
Intercity rail 0
Air – Short haul 0
Air – Medium haul 0
Air – Long haul 23,667

12. 10
Table 5. Visitor Travel
Scope 3 km
Visitor Travel Passenger car 399,712
Table 6. Event Food & Beverage
Scope 3
2 catered events with a total of 49 guests
Table 7. Exhibition Construction
Scope 3
Decorative paint 30 gallons
Drywall 3,500 lbs
Plaster 2,000 lbs
Plywood 200 lbs
Stucco 300 lbs
Steel studs 360 lbs
Carpet 200 lbs
Chicken wire 50 lbs
Styrofoam 5 lbs
Projection screens 15 lbs
Table 8. Waste
Scope 3
Non-construction dry mixed recycling 5,500 Litres
Non-construction general waste to landfill 5,500 Litres
Construction dry mixed recycling -
Construction general waste to landfill -

13. 11
Table 9. Greenhouse Gas Emissions
Location-based method Market-based method
Scope 1 kg CO2e kg CO2e
Mobile Combustion: Propane 655 655
Fugitive Emissions from Air Conditioning 987 987
Total Scope 1 1,642 1,642
Scope 2 kg CO2e kg CO2e
Grid Electricity 80,426 82,313
Total Scope 2 80,426 82,313
Scope 3 kg CO2e kg CO2e
Freight 12,175 12,175
Employee, Contractor & Artist Travel 2,420 2,420
Visitor Travel 133,608 133,608
Event Food & Beverage 91 91
Exhibition Construction 3,037 3,037
Waste 170 170
Total Scope 3 151,501 151,501
Total Emissions (kg CO2e) 233,569 235,456
Total Emissions (tonnes CO2e) 233.6 235.5
Figure 1. Emissions by Scope
0.7%
34.4%
64.9%
Emissionsby Scope:Location-based
Scope 1
Scope 2
Scope 3

14. 12
Figure 2. Emissions by Activity Source
0.7%
35.0%
64.3%
Emissionsby Scope:Market-based
Scope 1
Scope 2
Scope 3
MobileCombustion:Propane 0.3%
Fugitive Emissions: Air
Conditioning0.4%
Grid Electricity 34.4%
Freight 5.2%
Employee, Contractor
& Artist Travel 1.0%
Visitor Travel 57.2%
Exhibition
Construction 1.3%
Waste 0.1%
Emissionsby ActivitySource

15. 13
MobileCombustion:Propane 0.3%
Fugitive Emissions: Air
Conditioning0.4%
Grid Electricity 35.0%
Freight 5.2%
Employee, Contractor
& Artist Travel 1.0%
Visitor Travel 56.7%
Exhibition
Construction 1.3%
Waste
0.1%
Emissionsby ActivitySource:Market-based

16. 14
Figure 3. Carbon Footprint Equivalents (Market-based method)
Carbon Footprint Equivalents of 235 tonnes of CO2e
GHG emissions from:
Carbon dioxide emissions from:
GHG emissions avoided by:
Carbon sequestered by:
Source: US EPA Greenhouse Gas Equivalencies Calculator

17. 15
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