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.

Question

Accepted Answer

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.

ISS AS

ESRS disclosure: E1-6_21

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