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.

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_05

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