Provide a detailed account of the anticipated financial effects arising from material physical and transition risks, as well as potential climate-related opportunities. Ensure that the disclosure aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B. When calculating gross Scope 3 GHG emissions, identify and disclose significant Scope 3 categories based on the magnitude of their estimated GHG emissions. Utilize criteria from the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011, p. 61 and 65-68) or EN ISO 14064-1:2018 Annex H.3.2, including financial spend, influence, related transition risks and opportunities, or stakeholder views.

Question

Accepted Answer

The significant Scope 3 categories based on the magnitude of their estimated GHG emissions are:
Purchased goods and services and capital goods: 421,480 tonnes CO2e
Fuel and energy-related services: 7,253 tonnes CO2e
Transportation: 26,491 tonnes CO2e
Waste in operations: 1,971 tonnes CO2e
Business travel: 2,741 tonnes CO2e
Employee commuting: 28 tonnes CO2e
Use of sold products: 3,972 tonnes CO2e
End of life treatment: 167 tonnes CO2e

Demant

ESRS disclosure: E1-6_04

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