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.

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_22

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