What are the company’s achieved GHG emission reductions?
CSRD
1. Definition of Achieved GHG Emission Reductions
GHG Emission Reductions refer to the reduction in greenhouse gas (GHG) emissions achieved through specific actions, technologies, and processes over a defined period. This can include reductions from:
Operational improvements (e.g., energy efficiency upgrades).
Renewable energy adoption (e.g., using solar or wind energy).
Carbon capture technologies (e.g., capturing and storing carbon emissions).
Behavioral changes (e.g., reducing travel, switching to electric vehicles).
2. Reporting Achieved Emission Reductions
Total GHG Reductions:
Disclose the total GHG emissions reduced in the reporting period, expressed in metric tons of CO₂-equivalent (tCO₂e) or another relevant unit.
Include reductions from both Scope 1 (direct emissions from company-owned operations), Scope 2 (indirect emissions from purchased electricity), and Scope 3 (indirect emissions from the supply chain).
3. Breakdown of Achieved Reductions
By Emission Source:
Provide a breakdown of reductions achieved by decarbonization lever or emission source, such as:
Energy efficiency improvements (e.g., savings from upgrading equipment).
Renewable energy deployment (e.g., reductions from using solar or wind power).
Operational changes (e.g., switching to electric vehicles or low-carbon products).
By Scope:
Detail the reductions achieved in each emission scope:
Scope 1: Direct emissions from owned or controlled sources.
Scope 2: Indirect emissions from purchased electricity, steam, or heating.
Scope 3: Indirect emissions across the value chain, including transportation, product use, and supply chain emissions.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4852