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 Scope 3 GHG emissions:
Purchased goods and services: 2,767,472 tCO2eq
Capital goods: 113,618 tCO2eq
Fuel and energy-related activities (not included in Scope 1 or Scope 2): 67,551 tCO2eq
Upstream transportation and distribution: 98,120 tCO2eq
Waste generated in operations: 17,306 tCO2eq
Business travel: 49,841 tCO2eq
Employee commuting: 79,043 tCO2eq
Use of sold products: 1,869,582 tCO2eq
End-of-life treatment of sold products: 11,808 tCO2eq
Investments: 1,639,076 tCO2eq

HOCHTIEF

ESRS disclosure: E1-6_04

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