What is the intensity value of total greenhouse gas emissions reduction?
CSRD
Steps for Calculation:
Determine Total GHG Emissions Reduction:
Calculate the total reduction in GHG emissions by subtracting the current emissions from the base year emissions. These values should be expressed in CO2 equivalents (CO2e).
Formula:
Emissions Reduction
=
Base Year Emissions
−
Current Emissions
Emissions Reduction=Base Year Emissions−Current Emissions
Determine the Relevant Intensity Metric:
Choose the intensity metric you want to calculate. Common metrics for intensity are:
Emissions per unit of revenue (e.g., CO2e per million EUR of revenue).
Emissions per unit of production (e.g., CO2e per unit of product, per ton of material produced).
Emissions per unit of energy consumption (e.g., CO2e per kilowatt-hour of energy used).
Calculate the Intensity Value:
Divide the total emissions reduction by the relevant intensity metric to calculate the intensity value of GHG emissions reduction.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4867
Also in
E1-4 - Targets related to climate change mitigation and adaptation
- What information is provided to track the effectiveness of climate change mitigation and adaptation policies and actions through targets, as required by ESRS 2 MDR-T?
- Has the company set GHG emissions reduction targets or other targets related to renewable energy, energy efficiency, adaptation, and risk mitigation?
- What are the baseline year, targets, GHG types, Scope 3 categories, decarbonisation levers, and entity-specific denominators used for intensity values?
- What is the absolute value of total greenhouse gas emissions reduction?
- What percentage of total greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the absolute value of Scope 1 greenhouse gas emissions reduction?
- What percentage of Scope 1 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of Scope 1 greenhouse gas emissions reduction?
- What is the absolute value of location-based Scope 2 greenhouse gas emissions reduction?
- What percentage of location-based Scope 2 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of location-based Scope 2 greenhouse gas emissions reduction?
- What is the absolute value of market-based Scope 2 greenhouse gas emissions reduction?
- What percentage of market-based Scope 2 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of market-based Scope 2 greenhouse gas emissions reduction?
- What is the absolute value of Scope 3 greenhouse gas emissions reduction?
- What percentage of Scope 3 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of Scope 3 greenhouse gas emissions reduction?
- How has consistency been ensured between GHG reduction targets and inventory boundaries? What progress was made prior to the current baseline year? How was the baseline value established to be representative? How does a new baseline impact the target and progress tracking? Is the GHG reduction target science-based and aligned with limiting global warming to 1.5°C? What decarbonization levers are expected, and how were climate scenarios considered in their determination?