ISS AS
ESRS disclosure: ESRS E1 \ DR E1-6 \ Paragraph AR 45 d
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- Provide a detailed account of the percentage of contractual instruments utilized in the calculation of Scope 2 GHG emissions. This should include both location-based and market-based methods, specifying the share and types of contractual instruments involved in the sale and purchase of energy, whether bundled with attributes about energy generation or for unbundled energy attribute claims. Ensure that the information aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.
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Question Id: E1-6_18
Energy from renewable sources is calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling.
Report Date: 4Q2024Relevance: 30%
- Provide a detailed disclosure of the types of contractual instruments utilized in the calculation of Scope 2 GHG emissions, as per Disclosure Requirement E1-9. This should include both location-based and market-based methods, specifying the share and types of instruments used in the sale and purchase of energy, whether bundled with attributes or for unbundled energy attribute claims. Additionally, clarify any market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments such as Guarantee of Origins or Renewable Energy Certificates.
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Question Id: E1-6_19
Energy from renewable sources is calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling.
Report Date: 4Q2024Relevance: 40%
- Provide a detailed account of the percentage of market-based Scope 2 greenhouse gas emissions associated with purchased electricity that is bundled with contractual instruments. Ensure the disclosure includes the share and types of contractual instruments utilized for the sale and purchase of energy, whether bundled with attributes about energy generation or for unbundled energy attribute claims. This information should be calculated using both the location-based and market-based methods as outlined in the GHG Protocol's "Scope 2 Guidance."
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Question Id: E1-6_20
Energy from renewable sources is calculated by applying statistics from the International Energy Agency (IEA) of the country-by-country energy mix for Total Energy Supply to each ISS operating country’s non-renewable energy consumption from electricity, heating, steam and cooling.
Report Date: 4Q2024Relevance: 30%
- 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%
- What is the percentage of contractual instruments utilized for the sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions? Provide details on the share and types of these contractual instruments, considering both location-based and market-based methods for calculating Scope 2 GHG emissions, as outlined in Disclosure Requirement E1-9.
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Question Id: E1-6_22
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: 45%
- Provide detailed information regarding the types of contractual instruments utilized for the sale and purchase of energy, including those bundled with attributes related to energy generation or for unbundled energy attribute claims. This disclosure should align with the requirements outlined in Disclosure Requirement E1-9, focusing on the anticipated financial effects from material physical and transition risks, as well as potential climate-related opportunities. Ensure that the information adheres to the qualitative characteristics of useful information as specified in ESRS 1 Appendix B. Additionally, when calculating gross Scope 2 GHG emissions, apply both the location-based and market-based methods, and disclose the share and types of contractual instruments accordingly.
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Question Id: E1-6_23
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%