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 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%