Provide a detailed explanation of how your organization ensures the consistency of its greenhouse gas (GHG) emission reduction targets with the established GHG inventory boundaries. This should include a disclosure of targets for Scope 1, 2, and 3 GHG emissions, whether reported separately or combined. If targets are combined, specify which GHG emission scopes are covered, the proportion related to each scope, and the specific GHGs included. Confirm that these targets are gross targets, excluding GHG removals, carbon credits, or avoided emissions as methods to achieve the reduction targets, in accordance with Disclosure Requirement E1-6.

Question

Accepted Answer

Demant submitted its climate targets for validation to the SBTi in 2021, using 2019 as the baseline year, since it provided the latest available data before coronavirus disrupted business operations. Demant does not consider GHG emissions removals, carbon credits and avoided GHG emissions as means of achieving the required GHG emissions levels in the near or long term. Aligned with the Greenhouse Gas Protocol, the GHGs considered in the targets are:
Carbon dioxide – CO2
Methane – CH4
Nitrous oxide – N2O
Hydrofluorocarbons – HFCs
Perfluorocarbons – PFCs
Sulphur hexafluoride – SF6
Nitrogen trifluoride – NF3
Regarding the link between the climate targets and the decarbonisation levers, for the near-term target in scope 1 and 2, the energy consumption reduction and efficiency in own operations (lever 1), along with the phase-in of renewable electricity for own operations (lever 2), will enable the required reduction by 2030.

Demant

ESRS disclosure: E1-4_18

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