Provide a detailed reconciliation of the net revenue figures used to calculate GHG intensity, ensuring alignment with the corresponding line items or notes in the financial statements, as stipulated by paragraph 55. This disclosure should reflect the anticipated financial effects from material physical and transition risks, as well as potential climate-related opportunities, unless such quantification fails to meet the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.

Question

Accepted Answer

GHG intensity based on energy generation is calculated as the total scope 1, 2 (market-based), and scope 3 (excluding gas sales) emissions divided by total heat and power generation. The calculation of GHG intensity based on net revenue divides the total scope 1-3 GHG emissions (numerator) with the total net revenue as shown in the financial statements (denominator).

Orsted

ESRS disclosure: E1-6_35

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