ISS AS
ESRS disclosure
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- 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.
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Question Id: E1-6_04
Scope 3 (significant) categories include:
- Cat. 1 Purchased goods and services: 711,751 tCO2e
- Cat. 2 Capital goods: 12,142 tCO2e
- Cat. 3 Fuel and energy-related activities: 21,954 tCO2e
- Cat. 5 Waste generated in operations: 1,434 tCO2e
- Cat. 6 Business travelling: 10,453 tCO2e
- Cat. 7 Employee commuting: 543,421 tCO2e
- Cat. 11 Use of sold products: 259,937 tCO2e
- Cat. 12 End-of-life treatment of sold products: 71,978 tCO2e
Report Date: 4Q2024Relevance: 50%
- Provide a detailed account of the anticipated financial effects resulting from material physical and transition risks, as well as potential climate-related opportunities, in accordance with Disclosure Requirement E1-9. Note that quantification of financial effects from opportunities is not mandatory if it fails to align with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B. Additionally, present the Scope 3 GHG emissions, ensuring they are categorized according to the indirect emission categories specified in EN ISO 14064-1:2018.
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Question Id: E1-6_05
Scope 3 (significant) categories include:
- Cat. 1 Purchased goods and services: 711,751 tCO2e
- Cat. 2 Capital goods: 12,142 tCO2e
- Cat. 3 Fuel and energy-related activities: 21,954 tCO2e
- Cat. 5 Waste generated in operations: 1,434 tCO2e
- Cat. 6 Business travelling: 10,453 tCO2e
- Cat. 7 Employee commuting: 543,421 tCO2e
- Cat. 11 Use of sold products: 259,937 tCO2e
- Cat. 12 End-of-life treatment of sold products: 71,978 tCO2e
Report Date: 4Q2024Relevance: 50%
- Provide a comprehensive disclosure of the total greenhouse gas (GHG) emissions, disaggregated by Scopes 1, 2, and 3, across the entire value chain, including upstream, own operations, transport, and downstream activities. Ensure that this information aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B. Additionally, while quantification of financial effects from opportunities is not mandatory if it does not meet these qualitative characteristics, graphical representation of the GHG emissions distribution, such as bar or pie charts, is encouraged within the sustainability statement.
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Question Id: E1-6_06
Scope 1 Gross: 56,592 tCO2e Scope 2 Gross, location based: 5,594 tCO2e Scope 2 Gross, market based: 10,131 tCO2e Scope 3 Gross, indirect: 1,613,854 tCO2e Total Location based: 1,676,040 tCO2e Total Market based: 1,680,576 tCO2e
Report Date: 4Q2024Relevance: 75%
- Provide the gross Scope 1 greenhouse gas emissions in metric tonnes of CO2 equivalent, as stipulated under Disclosure Requirement E1-6, paragraph 44 (a), concerning Gross Scopes 1, 2, 3, and Total GHG emissions.
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Question Id: E1-6_07
Gross Scope 1 emissions: 56,592 tCO2e
Report Date: 4Q2024Relevance: 90%
- Provide the gross location-based Scope 2 greenhouse gas emissions in metric tonnes of CO2 equivalent as part of the disclosure requirement E1-6 concerning gross Scopes 1, 2, 3, and total GHG emissions, as stipulated in paragraph 44 (b).
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Question Id: E1-6_09
Gross Scope 2, location based emissions: 5,594 tCO2e
Report Date: 4Q2024Relevance: 90%
- Provide the gross market-based Scope 2 greenhouse gas emissions in metric tonnes of CO2 equivalent as required by Disclosure Requirement E1-6, paragraph 44 (b), concerning Gross Scopes 1, 2, 3, and Total GHG emissions.
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Question Id: E1-6_10
Gross Scope 2, market based emissions: 10,131 tCO2e
Report Date: 4Q2024Relevance: 90%
- Provide the gross Scope 3 greenhouse gas emissions, as mandated by Disclosure Requirement E1-6, including the total GHG emissions in metric tonnes of CO2 equivalent from each significant Scope 3 category identified as a priority for the undertaking.
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Question Id: E1-6_11
Gross Scope 3, indirect emissions: 1,613,854 tCO2e Significant categories:
- Cat. 1 Purchased goods and services: 711,751 tCO2e
- Cat. 2 Capital goods: 12,142 tCO2e
- Cat. 3 Fuel and energy-related activities: 21,954 tCO2e
- Cat. 5 Waste generated in operations: 1,434 tCO2e
- Cat. 6 Business travelling: 10,453 tCO2e
- Cat. 7 Employee commuting: 543,421 tCO2e
- Cat. 11 Use of sold products: 259,937 tCO2e
- Cat. 12 End-of-life treatment of sold products: 71,978 tCO2e
Report Date: 4Q2024Relevance: 50%
- Provide the total GHG emissions, ensuring the sum of Scope 1, 2, and 3 emissions is disclosed. Include a disaggregation that distinguishes the total GHG emissions derived from Scope 2 emissions measured using the location-based method.
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Question Id: E1-6_12
Total Location based: 1,676,040 tCO2e Scope 1 Gross: 56,592 tCO2e Scope 2 Gross, location based: 5,594 tCO2e Scope 3 Gross, indirect: 1,613,854 tCO2e
Report Date: 4Q2024Relevance: 50%
- Provide the total greenhouse gas (GHG) emissions, as stipulated in Disclosure Requirement E1-6, encompassing Gross Scopes 1, 2, and 3. Ensure the disclosure includes the sum of Scope 1, 2, and 3 GHG emissions as outlined in paragraphs 44 (a) to (c). Additionally, disaggregate the total GHG emissions to distinctly identify those derived from Scope 2 emissions measured using the market-based method.
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Question Id: E1-6_13
Total Market based: 1,680,576 tCO2e Scope 1 Gross: 56,592 tCO2e Scope 2 Gross, market based: 10,131 tCO2e Scope 3 Gross, indirect: 1,613,854 tCO2e
Report Date: 4Q2024Relevance: 50%
- Has the reporting undertaking experienced any significant changes in the definition of what constitutes its entity and its upstream and downstream value chain? If so, provide a detailed disclosure of these changes and explain their impact on the year-to-year comparability of the reported Gross Scopes 1, 2, 3, and Total GHG emissions, specifically addressing the comparability between the current and previous reporting periods.
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Question Id: E1-6_14
Due to a reclassification of our renewable energy consumption in 2023, we have restated our scope 2 (market-based) emissions for 2023, which drives an emission increase due to the generally higher residual grid mix emission factor applied in the affected markets. Our total energy consumption for 2023 is unaffected by the reclassification.
Report Date: 4Q2024Relevance: 60%