ISS AS
ESRS disclosure: ESRS E1 \ DR E1-6
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- Provide the total greenhouse gas emissions, expressed in metric tonnes of CO2 equivalent, for Gross Scopes 1, 2, and 3, as well as the overall total GHG emissions, in accordance with Disclosure Requirement E1-6.
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Question Id: E1-6_01
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: 90%
- Provide a comprehensive disclosure of the company's total greenhouse gas emissions, categorized under Scopes 1, 2, and 3, in accordance with both financial and operational control frameworks. Present this data in a tabular format, ensuring clarity and precision in the representation of each scope's contribution to the overall emissions profile.
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Question Id: E1-6_02
Scope 2019 (Base year) 2023 2024 Scope 1 Gross 88,722 66,153 56,592 Scope 2 Gross, location based 12,549 6,205 5,594 Scope 2 Gross, market based 10,556 10,301 10,131 Scope 3 Gross, indirect 1,631,811 1,617,882 1,613,854 Total Location based 1,733,082 1,690,240 1,676,040 Total Market based 1,731,089 1,694,336 1,680,576 Report Date: 4Q2024Relevance: 85%
- Provide a detailed disaggregation of your company's greenhouse gas (GHG) emissions. This disaggregation should be categorized by country, operating segments, economic activity, subsidiary, GHG category (including CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, and any other GHGs considered by your company), or source type (such as stationary combustion, mobile combustion, process emissions, and fugitive emissions). Ensure that this information aligns with the guidance outlined in ESRS 1 chapter 3.7, and note that a quantification of financial effects from opportunities is not required if it does not meet the qualitative characteristics of useful information as specified in ESRS 1 Appendix B.
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Question Id: E1-6_03
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: 30%
- 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%