Has the reporting undertaking experienced any significant changes in the definition of what constitutes its entity and its upstream and downstream value chain? If so, provide a detailed disclosure of these changes and explain their impact on the year-to-year comparability of the reported Gross Scopes 1, 2, 3, and Total GHG emissions, specifically addressing the comparability between the current and previous reporting periods.

Question

Accepted Answer

Due to a reclassification of our renewable energy consumption in 2023, we have restated our scope 2 (market-based) emissions for 2023, which drives an emission increase due to the generally higher residual grid mix emission factor applied in the affected markets. Our total energy consumption for 2023 is unaffected by the reclassification.

ISS AS

ESRS disclosure: E1-6_14

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