ISS AS
Diversified Support Services
Denmark
ESRS disclosure: ESRS E1 \ DR E1-1 \ Paragraph 16 d
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- Provide a qualitative assessment of the potential locked-in greenhouse gas (GHG) emissions from your company's key assets and products. Explain whether and how these emissions could jeopardize the achievement of your GHG emission reduction targets and contribute to transition risk. Additionally, if applicable, describe your company's plans to manage its GHG-intensive and energy-intensive assets and products.
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Question Id: E1-1_07
We do not consider any significant carbon emissions to be locked-in or for any significant portion of assets to be considered as stranded. This is a result of our generally asset-light business operations and the structure and relatively short term of the contractual relationships behind our right-of-use assets, primarily vehicles and corporate facilities.
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%