ISS AS
ESRS disclosure: ESRS E1 \ DR E1-1 \ Paragraph 16 f
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- Provide a disclosure of significant capital expenditures invested during the reporting period in coal-related economic activities, as required by Disclosure Requirement E1-1 – Transition plan for climate change mitigation, paragraph 14.
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Question Id: E1-1_09
No significant capital expenditures in coal-related economic activities are disclosed.
Report Date: 4Q2024Relevance: 75%
- Provide a disclosure of the significant capital expenditures (CapEx) amounts invested during the reporting period that are associated with oil-related economic activities, as required under Disclosure Requirement E1-1 concerning the transition plan for climate change mitigation, if applicable.
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Question Id: E1-1_10
No significant capital expenditures in oil-related economic activities are disclosed.
Report Date: 4Q2024Relevance: 75%
- Provide a detailed disclosure of significant capital expenditures (CapEx) invested during the reporting period specifically related to gas-related economic activities, as part of the transition plan for climate change mitigation, in accordance with Disclosure Requirement E1-1.
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Question Id: E1-1_11
No significant capital expenditures in gas-related economic activities are disclosed.
Report Date: 4Q2024Relevance: 25%
- Provide detailed information regarding the percentage of contractual instruments utilized for the sale and purchase of energy, specifically those bundled with attributes related to energy generation, in the context of Scope 2 GHG emissions. This disclosure should include both location-based and market-based methods for calculating Scope 2 GHG emissions. Additionally, specify the share and types of these contractual instruments, including those linked to purchased electricity bundled with instruments such as Guarantees of Origin or Renewable Energy Certificates, as well as unbundled energy attribute claims.
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Question Id: E1-6_21
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.
Report Date: 4Q2024Relevance: 50%