ISS AS
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 methodologies, significant assumptions, and emissions factors employed in the calculation or measurement of GHG emissions, including the rationale for their selection. Additionally, include a reference or link to any calculation tools utilized in this process.
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Question Id: E1-6_15
Scope 1 emissions comprise direct CO2 emissions from sources owned or controlled by the ISS Group calculated in accordance with the Greenhouse Gas Protocol. Consumption data is multiplied with emission factors from USEPA Hub April 2023 and Defra 2024 for each fuel type. Fuel relating to our chauffeur service in India is accounted for in Scope 3 (category 3) and excluded from Scope 1.
Scope 2 emissions comprise indirect tCO2e emissions from electricity, heating, steam and cooling consumed in buildings leased or owned by the ISS Group as well as electricity consumed for electric vehicles. Emissions are calculated in accordance with the Greenhouse Gas Protocol. Location-based electricity emissions are calculated using emission factors from IEA Electricity 2022, UK Defra 2023, AU National GHA 2024 and eGrid 2023. Market-based electricity emissions are calculated using emission factors from AIB Residual Mix 2023, IEA Electricity 2022, AU National GHA 2024 and eGrid 2023. Heating, cooling and steam emissions are calculated using emission factors from EU28 District Heat, DK district heat and ecoinvent 3.10.
Scope 3 emissions comprise the 8 most material categories out of the 15 scope 3 categories specified by the Greenhouse Gas Protocol. The remaining categories are not applicable and therefore not reported on. Spend data used relate to the financial year 2024 and is adjusted for inflation from the base year of the applicable emission factor.
Report Date: 4Q2024Relevance: 85%