ISS AS
Diversified Support Services
Denmark
ESRS disclosure: ESRS E1 \ DR E1-1 \ Paragraph 16 c
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- Provide a detailed account of your organization's significant operational and capital expenditures necessary for the execution of your climate change mitigation transition plan, as outlined in Disclosure Requirement E1-1. This should include an explanation and quantification of investments and funding, referencing the key performance indicators of taxonomy-aligned capital expenditures, and, where applicable, the capital expenditure plans disclosed in accordance with Commission Delegated Regulation (EU) 2021/2178.
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Question Id: E1-1_04
Our decarbonisation activities have so far not required significant dedicated funding of operating expenses. The majority of activities are executed with existing resources as an integrated part of ordinary business operations. We have not allocated increased operating expenses to decarbonisation activities and we are sensitive to increased cost in our supply chain and our own operations in our cost base.
In terms of CapEx funding for transition initiatives have not identified significant CapEx investment needs. Our action in regard to fleet electrification is so far funded with our ordinary CapEx spend and we have not allocated excess CapEx funding capacity for this purpose.
Report Date: 4Q2024Relevance: 60%
- 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%