What percentage of Scope 3 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
CSRD
Identify Base Year Scope 3 Emissions:
Determine the Scope 3 GHG emissions for your base year. These are emissions from your entire value chain, including upstream and downstream activities (e.g., purchased goods, transportation, waste disposal, product use).
Identify Current Scope 3 Emissions:
Determine your current Scope 3 GHG emissions for the most recent year available. This data should be in CO2 equivalents (CO2e).
Calculate the Reduction in Scope 3 Emissions:
Subtract the current Scope 3 emissions from the base year Scope 3 emissions to calculate the total reduction in Scope 3 emissions.
Calculate the Percentage Reduction in Scope 3 Emissions:
To calculate the percentage reduction in Scope 3 emissions, divide the emissions reduction by the base year emissions, then multiply by 100.
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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 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 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?