What are the company’s expected GHG emission reductions?
CSRD
1. Definition of Expected GHG Emission Reductions
Expected GHG Emission Reductions refer to the anticipated reduction in greenhouse gas (GHG) emissions that the company plans to achieve in the future, based on current actions, projects, and initiatives already in place or planned. These projections are typically aligned with the company’s climate goals and decarbonization strategy.
2. Reporting Expected Emission Reductions
Projected Reductions:
Disclose the expected amount of GHG emissions to be reduced in the future, expressed in metric tons of CO₂-equivalent (tCO₂e) or another relevant unit, based on planned actions.
Provide timeframes for achieving these reductions (e.g., short-term (1-3 years), medium-term (3-5 years), and long-term (5+ years)).
3. Breakdown of Expected Reductions
By Emission Source:
Provide a breakdown of the expected reductions by decarbonization lever or emission source, such as:
Energy efficiency improvements (e.g., building upgrades, equipment optimization).
Renewable energy adoption (e.g., transitioning to solar, wind, or other low-carbon energy sources).
Operational changes (e.g., fleet electrification, sustainable product development).
By Scope:
Detail the expected reductions in each emission scope:
Scope 1: Direct emissions from company operations.
Scope 2: Indirect emissions from purchased electricity.
Scope 3: Indirect emissions from the value chain, including suppliers, transportation, and product use.
4. Methodology and Assumptions
Projection Methodology:
Explain the methodology used to estimate the expected GHG reductions, including any models, assumptions, or calculations used to forecast future emission reductions.
Key Assumptions:
Describe the assumptions made in these projections, such as:
The adoption rate of renewable energy in operations.
The scalability of emission reduction technologies (e.g., carbon capture or energy-efficient systems).
Regulatory changes and their potential impact on emissions (e.g., carbon pricing, renewable energy mandates).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4852
Also in
E1-3 - Actions and resources in relation to climate change policies
- What actions and resources are allocated for climate change mitigation and adaptation, in line with ESRS 2 MDR-A principles?
- What key actions has the company taken and planned for climate change mitigation, including the use of decarbonization levers and nature-based solutions?
- What are the company’s achieved GHG emission reductions?
- How does the ability to implement actions depend on available resources, and how are significant CapEx and OpEx tied to financial statements, key performance indicators, and CapEx plans under Commission Delegated Regulation (EU) 2021/2178?