ISS AS
ESRS disclosure: ESRS E1 \ DR E1-1 \ Paragraph 16 a
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- Provide an explanation of how your company's greenhouse gas emission reduction targets align with the objective of limiting global warming to 1.5°C, as stipulated by the Paris Agreement, in accordance with Disclosure Requirement E1-1 regarding the transition plan for climate change mitigation.
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Question Id: E1-1_02
In 2023, our near-term emission reduction targets for scope 1, 2, and 3 were validated by the Science-Based Target initiative. Beyond these validated targets, our decarbonisation ambition is anchored in our commitment to achieve Net Zero for scope 1 and 2 (market-based) by 2030 and for scope 3 by 2040. These ambitions align with the principles of the Paris Agreement’s goal of limiting global warming to 1.5 degrees Celsius.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the effects of significant events and changes in circumstances, specifically related to your greenhouse gas emissions, that have transpired between the reporting dates of entities within your value chain and the date of your general purpose financial statements. Ensure this disclosure aligns with the requirements outlined in Disclosure Requirement E1-9, considering any material physical and transition risks, as well as potential climate-related opportunities. Note that quantification of financial effects from opportunities is not mandatory if it does not adhere to the qualitative characteristics of useful information as specified in ESRS 1 Appendix B.
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Question Id: E1-6_16
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.
Report Date: 4Q2024Relevance: 80%