Provide a detailed explanation for the exclusion of any Scope 3 GHG emissions categories from your inventory, as required under Disclosure Requirement E1-9. Ensure that the justification aligns with the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.

Question

Accepted Answer

Scope 3 emissions comprise the 8 most material categories out of the 15 scope 3 categories specified by the Greenhouse Gas Protocol. The remaining categories are not applicable and therefore not reported on. Spend data used relate to the financial year 2024 and is adjusted for inflation from the base year of the applicable emission factor.

ISS AS

ESRS disclosure: E1-6_26

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