What is the absolute value of location-based Scope 2 greenhouse gas emissions reduction?
CSRD
Identify Base Year Scope 2 Emissions (Location-Based):
Determine the location-based Scope 2 emissions for the base year. These emissions are calculated based on the average grid emission factors for the region where the energy is consumed (e.g., the average CO2 emissions per kilowatt-hour of electricity used in that region).
Identify Current Scope 2 Emissions (Location-Based):
Determine the current location-based Scope 2 emissions for the most recent reporting year, based on the same grid emission factors used for the base year.
Calculate the Reduction in Scope 2 Emissions:
Subtract the current location-based Scope 2 emissions from the base year location-based Scope 2 emissions to calculate the absolute reduction in emissions.
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 intensity value of total greenhouse gas emissions reduction?
- 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 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?