ISS AS
ESRS disclosure: ESRS E1 \ DR E1-1 \ Paragraph 16 c
Tags Tree
- Provide a detailed account of your organization's significant operational and capital expenditures necessary for the execution of your climate change mitigation transition plan, as outlined in Disclosure Requirement E1-1. This should include an explanation and quantification of investments and funding, referencing the key performance indicators of taxonomy-aligned capital expenditures, and, where applicable, the capital expenditure plans disclosed in accordance with Commission Delegated Regulation (EU) 2021/2178.
-
Question Id: E1-1_04
Our decarbonisation activities have so far not required significant dedicated funding of operating expenses. The majority of activities are executed with existing resources as an integrated part of ordinary business operations. We have not allocated increased operating expenses to decarbonisation activities and we are sensitive to increased cost in our supply chain and our own operations in our cost base.
In terms of CapEx funding for transition initiatives have not identified significant CapEx investment needs. Our action in regard to fleet electrification is so far funded with our ordinary CapEx spend and we have not allocated excess CapEx funding capacity for this purpose.
Report Date: 4Q2024Relevance: 60%
- 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.
-
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%