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.

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_16

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