What percentage of market-based Scope 2 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
CSRD
Identify Base Year Market-Based Scope 2 Emissions:
Determine the market-based Scope 2 GHG emissions for your base year (the starting point from which reductions are measured). These emissions are calculated using the actual emission factors from the energy provider or market-based factors for purchased electricity and energy.
Identify Current Market-Based Scope 2 Emissions:
Determine the current market-based Scope 2 emissions for the most recent year available, calculated using the current emission factors for the energy your company is purchasing.
Calculate the Reduction in Market-Based Scope 2 Emissions:
Subtract the current market-based Scope 2 emissions from the base year market-based Scope 2 emissions to calculate the total reduction in market-based emissions.
Formula:
Market-Based Scope 2 Emissions Reduction
=
Base Year Market-Based Scope 2 Emissions
−
Current Market-Based Scope 2 Emissions
Market-Based Scope 2 Emissions Reduction=Base Year Market-Based Scope 2 Emissions−Current Market-Based Scope 2 Emissions
Calculate the Percentage Reduction in Market-Based Scope 2 Emissions:
To calculate the percentage reduction in market-based Scope 2 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
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 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 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?