What percentage of Scope 1 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
CSRD
Identify Base Year Scope 1 Emissions:
Determine the Scope 1 GHG emissions for your base year (the starting point from which reductions are measured). These emissions are 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 reduction in Scope 1 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
Calculate the Percentage Reduction in Scope 1 Emissions:
To calculate the percentage reduction in Scope 1 emissions, divide the emissions reduction by the base year emissions, then multiply by 100.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4867