What is the intensity value of market-based Scope 2 greenhouse gas emissions reduction?
CSRD
Determine the Reduction in Market-Based Scope 2 Emissions:
First, calculate the total market-based Scope 2 GHG emissions reduction by subtracting the current market-based Scope 2 emissions from the base year market-based Scope 2 emissions. This gives you the total reduction in emissions (in CO2 equivalents, CO2e).
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
Select the Intensity Metric:
Choose the intensity metric that you want to calculate the emissions reduction relative to. Common intensity metrics include:
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 or per ton of material produced).
Emissions per unit of energy consumption (e.g., CO2e per kilowatt-hour of energy used).
Emissions per employee or per unit of output.
Calculate the Intensity Value of Market-Based Scope 2 Emissions Reduction:
Divide the market-based emissions reduction by the selected intensity metric to calculate the intensity value.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4867