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.

Question

Accepted Answer

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

ISS AS

ESRS disclosure: E1-6_04

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