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

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_23

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