ISS AS
ESRS disclosure
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- Provide the percentage of your company's Scope 3 greenhouse gas emissions that are calculated using primary data obtained from suppliers or other value chain partners, as required under Disclosure Requirement E1-9. Ensure that this information aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_25
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: 40%
- Provide a detailed explanation for the exclusion of any Scope 3 GHG emissions categories from your inventory, as required under Disclosure Requirement E1-9. Ensure that the justification aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_26
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: 60%
- Provide a comprehensive list of Scope 3 GHG emissions categories that are included in your inventory, along with a justification for any categories that have been excluded, as per the requirements outlined in Disclosure Requirement E1-9 regarding anticipated financial effects from material physical and transition risks and potential climate-related opportunities.
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Question Id: E1-6_27
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: 60%
- Provide a detailed account of the biogenic emissions of CO2 resulting from the combustion or biodegradation of biomass within your upstream and downstream value chain, ensuring these are reported separately from the gross Scope 3 GHG emissions. Additionally, include emissions of other greenhouse gases, such as CH4 and N2O, and any CO2 emissions occurring in the biomass life cycle, excluding those from combustion or biodegradation, in your Scope 3 GHG emissions calculation.
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Question Id: E1-6_28
We report no renewable energy from fuel, including biomass.
Report Date: 4Q2024Relevance: 20%
- Provide a detailed account of the reporting boundaries considered and the calculation methods employed for estimating Scope 3 greenhouse gas (GHG) emissions. Specify the calculation tools utilized, if any, for each significant Scope 3 GHG category, ensuring consistency with the Greenhouse Gas Protocol (GHGP) guidelines.
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Question Id: E1-6_29
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: 60%
- Provide the reconciliation of net revenue amounts to the corresponding line item or notes in the financial statements, as utilized in the calculation of GHG emissions intensity, as mandated by paragraph 53.
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Question Id: E1-6_32
GHG intensity is calculated as total GHG emissions (tCO2e) relative to total net revenue (mDKK) in our consolidated financial statements.
Report Date: 4Q2024Relevance: 50%
- Provide a detailed account of the anticipated financial effects stemming from significant physical and transition risks, as well as potential climate-related opportunities, in accordance with Disclosure Requirement E1-9. Note that quantifying financial effects from opportunities is not mandatory if such disclosure fails to meet the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B. Additionally, ensure the connectivity of greenhouse gas (GHG) intensity based on revenue with financial reporting information. Reconcile the net revenue used to calculate GHG intensity with the corresponding line item or notes in the financial statements, as stipulated in paragraph 55. This reconciliation may be executed through one of the following methods:
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Question Id: E1-6_33
GHG intensity is calculated as total GHG emissions (tCO2e) relative to total net revenue (mDKK) in our consolidated financial statements.
Report Date: 4Q2024Relevance: 50%
- Provide a detailed reconciliation of the net revenue used to calculate GHG intensity with the corresponding line item or notes in your financial statements, as mandated by paragraph 55. Ensure that this reconciliation aligns with the connectivity requirements of GHG intensity based on revenue and financial reporting information. Note that quantification of financial effects from opportunities is not obligatory if it does not satisfy the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_34
GHG intensity is calculated as total GHG emissions (tCO2e) relative to total net revenue (mDKK) in our consolidated financial statements.
Report Date: 4Q2024Relevance: 50%
- Provide a detailed reconciliation of the net revenue figures used to calculate GHG intensity, ensuring alignment with the corresponding line items or notes in the financial statements, as stipulated by paragraph 55. This disclosure should reflect the anticipated financial effects from material physical and transition risks, as well as potential climate-related opportunities, unless such quantification fails to meet the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_35
GHG intensity is calculated as total GHG emissions (tCO2e) relative to total net revenue (mDKK) in our consolidated financial statements.
Report Date: 4Q2024Relevance: 60%
- Provide detailed information regarding any actions undertaken to address breaches in procedures and standards related to anti-corruption and anti-bribery.
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Question Id: G1-4_03
During 2024, we have substantiated one alleged corruption and bribery incident that also resulted in employees being dismissed or disciplined and strengthening of control and policy frameworks.
Report Date: 4Q2024Relevance: 85%