ISS AS
ESRS disclosure
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- Provide a detailed account of the methodologies, significant assumptions, and emissions factors employed in the calculation or measurement of GHG emissions, including the rationale for their selection. Additionally, include a reference or link to any calculation tools utilized in this process.
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Question Id: E1-6_15
Scope 1 emissions comprise direct CO2 emissions from sources owned or controlled by the ISS Group calculated in accordance with the Greenhouse Gas Protocol. Consumption data is multiplied with emission factors from USEPA Hub April 2023 and Defra 2024 for each fuel type. Fuel relating to our chauffeur service in India is accounted for in Scope 3 (category 3) and excluded from Scope 1.
Scope 2 emissions comprise indirect tCO2e emissions from electricity, heating, steam and cooling consumed in buildings leased or owned by the ISS Group as well as electricity consumed for electric vehicles. Emissions are calculated in accordance with the Greenhouse Gas Protocol. Location-based electricity emissions are calculated using emission factors from IEA Electricity 2022, UK Defra 2023, AU National GHA 2024 and eGrid 2023. Market-based electricity emissions are calculated using emission factors from AIB Residual Mix 2023, IEA Electricity 2022, AU National GHA 2024 and eGrid 2023. Heating, cooling and steam emissions are calculated using emission factors from EU28 District Heat, DK district heat and ecoinvent 3.10.
Scope 3 emissions comprise the 8 most material categories out of the 15 scope 3 categories specified by the Greenhouse Gas Protocol. The remaining categories are not applicable and therefore not reported on. Spend data used relate to the financial year 2024 and is adjusted for inflation from the base year of the applicable emission factor.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the effects of significant events and changes in circumstances, specifically related to your greenhouse gas emissions, that have transpired between the reporting dates of entities within your value chain and the date of your general purpose financial statements. Ensure this disclosure aligns with the requirements outlined in Disclosure Requirement E1-9, considering any material physical and transition risks, as well as potential climate-related opportunities. Note that quantification of financial effects from opportunities is not mandatory if it does not adhere to the qualitative characteristics of useful information as specified in ESRS 1 Appendix B.
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Question Id: E1-6_16
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: 80%
- Provide a detailed disclosure of biogenic emissions of CO2 resulting from the combustion or bio-degradation of biomass, ensuring these emissions are reported separately from the gross Scope 1 GHG emissions. Additionally, include emissions of other greenhouse gases, specifically CH4 and N2O, as part of this disclosure. This requirement is in accordance with Disclosure Requirement E1-9, which pertains to the anticipated financial effects from material physical and transition risks and potential climate-related opportunities. Note that a quantification of financial effects from opportunities is not mandatory if it does not align with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_17
We report no renewable energy from fuel, including biomass.
Report Date: 4Q2024Relevance: 20%
- Provide a detailed account of the percentage of contractual instruments utilized in the calculation of Scope 2 GHG emissions. This should include both location-based and market-based methods, specifying the share and types of contractual instruments involved in the sale and purchase of energy, whether bundled with attributes about energy generation or for unbundled energy attribute claims. Ensure that the information aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_18
Energy from renewable sources is calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling.
Report Date: 4Q2024Relevance: 30%
- Provide a detailed disclosure of the types of contractual instruments utilized in the calculation of Scope 2 GHG emissions, as per Disclosure Requirement E1-9. This should include both location-based and market-based methods, specifying the share and types of instruments used in the sale and purchase of energy, whether bundled with attributes or for unbundled energy attribute claims. Additionally, clarify any market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments such as Guarantee of Origins or Renewable Energy Certificates.
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Question Id: E1-6_19
Energy from renewable sources is calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling.
Report Date: 4Q2024Relevance: 40%
- Provide a detailed account of the percentage of market-based Scope 2 greenhouse gas emissions associated with purchased electricity that is bundled with contractual instruments. Ensure the disclosure includes the share and types of contractual instruments utilized for the sale and purchase of energy, whether bundled with attributes about energy generation or for unbundled energy attribute claims. This information should be calculated using both the location-based and market-based methods as outlined in the GHG Protocol's "Scope 2 Guidance."
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Question Id: E1-6_20
Energy from renewable sources is calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling.
Report Date: 4Q2024Relevance: 30%
- Provide detailed information regarding the percentage of contractual instruments utilized for the sale and purchase of energy, specifically those bundled with attributes related to energy generation, in the context of Scope 2 GHG emissions. This disclosure should include both location-based and market-based methods for calculating Scope 2 GHG emissions. Additionally, specify the share and types of these contractual instruments, including those linked to purchased electricity bundled with instruments such as Guarantees of Origin or Renewable Energy Certificates, as well as unbundled energy attribute claims.
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Question Id: E1-6_21
Scope 2 emissions comprise indirect tCO2e emissions from electricity, heating, steam and cooling consumed in buildings leased or owned by the ISS Group as well as electricity consumed for electric vehicles. Emissions are calculated in accordance with the Greenhouse Gas Protocol. Location-based electricity emissions are calculated using emission factors from IEA Electricity 2022, UK Defra 2023, AU National GHA 2024 and eGrid 2023. Market-based electricity emissions are calculated using emission factors from AIB Residual Mix 2023, IEA Electricity 2022, AU National GHA 2024 and eGrid 2023. Heating, cooling and steam emissions are calculated using emission factors from EU28 District Heat, DK district heat and ecoinvent 3.10.
Report Date: 4Q2024Relevance: 50%
- What is the percentage of contractual instruments utilized for the sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions? Provide details on the share and types of these contractual instruments, considering both location-based and market-based methods for calculating Scope 2 GHG emissions, as outlined in Disclosure Requirement E1-9.
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Question Id: E1-6_22
Scope 2 emissions comprise indirect tCO2e emissions from electricity, heating, steam and cooling consumed in buildings leased or owned by the ISS Group as well as electricity consumed for electric vehicles. Emissions are calculated in accordance with the Greenhouse Gas Protocol. Location-based electricity emissions are calculated using emission factors from IEA Electricity 2022, UK Defra 2023, AU National GHA 2024 and eGrid 2023. Market-based electricity emissions are calculated using emission factors from AIB Residual Mix 2023, IEA Electricity 2022, AU National GHA 2024 and eGrid 2023. Heating, cooling and steam emissions are calculated using emission factors from EU28 District Heat, DK district heat and ecoinvent 3.10.
Report Date: 4Q2024Relevance: 45%
- Provide detailed information regarding the types of contractual instruments utilized for the sale and purchase of energy, including those bundled with attributes related to energy generation or for unbundled energy attribute claims. This disclosure should align with the requirements outlined in Disclosure Requirement E1-9, focusing on the anticipated financial effects from material physical and transition risks, as well as potential climate-related opportunities. Ensure that the information adheres to the qualitative characteristics of useful information as specified in ESRS 1 Appendix B. Additionally, when calculating gross Scope 2 GHG emissions, apply both the location-based and market-based methods, and disclose the share and types of contractual instruments accordingly.
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Question Id: E1-6_23
Scope 2 emissions comprise indirect tCO2e emissions from electricity, heating, steam and cooling consumed in buildings leased or owned by the ISS Group as well as electricity consumed for electric vehicles. Emissions are calculated in accordance with the Greenhouse Gas Protocol. Location-based electricity emissions are calculated using emission factors from IEA Electricity 2022, UK Defra 2023, AU National GHA 2024 and eGrid 2023. Market-based electricity emissions are calculated using emission factors from AIB Residual Mix 2023, IEA Electricity 2022, AU National GHA 2024 and eGrid 2023. Heating, cooling and steam emissions are calculated using emission factors from EU28 District Heat, DK district heat and ecoinvent 3.10.
Report Date: 4Q2024Relevance: 50%
- Provide a detailed disclosure of biogenic emissions of CO2 resulting from the combustion or biodegradation of biomass, ensuring these are reported separately from Scope 2 GHG emissions. Include emissions of other greenhouse gases, specifically CH4 and N2O, within this disclosure. If the emission factors utilized do not distinctly identify the percentage of biomass or biogenic CO2, disclose this information. Additionally, if emissions of GHGs other than CO2, particularly CH4 and N2O, are unavailable or excluded from location-based grid average emissions factors or the market-based method, disclose this information accordingly.
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Question Id: E1-6_24
We report no renewable energy from fuel, including biomass.
Report Date: 4Q2024Relevance: 20%