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

Significant decreases in Scope 3 emissions occurred in categories 11 (use of sold products) and 12 (end of life of sold products): 17% and 30% respectively. Emissions in category 2 (capital goods) decreased by 26%. Emissions in category 6 (business travel) increased by 265% from the 2021 baseline. Other significant decreases occurred in categories 1 (purchased goods and services) and 4 (upstream transportation and distribution).

GN Store Nord

ESRS disclosure: E1-6_04

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