What is the absolute value of Scope 1 greenhouse gas emissions reduction?
CSRD
Steps for Calculation:
Identify Base Year Scope 1 Emissions:
Determine the Scope 1 GHG emissions for the base year (the starting point from which reductions are measured). These emissions typically come from direct activities owned or controlled by your company (e.g., fuel combustion, on-site industrial processes, company-owned vehicles).
Identify Current Scope 1 Emissions:
Determine your current Scope 1 GHG emissions for the most recent year available.
Calculate the Reduction in Scope 1 Emissions:
Subtract the current Scope 1 emissions from the base year Scope 1 emissions to calculate the total absolute reduction in emissions.
Formula:
Scope 1 Emissions Reduction
=
Base Year Scope 1 Emissions
−
Current Scope 1 Emissions
Scope 1 Emissions Reduction=Base Year Scope 1 Emissions−Current Scope 1 Emissions
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4867