"What percentage of Scope 3 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?"
CSRD
When describing the process to identify and assess material pollution-related impacts, risks, and opportunities, ensure you include the following details:
1. Screening of Site Locations and Business Activities:
Screening Process:
Indicate whether your company has screened its site locations and business activities to identify actual and potential pollution-related impacts, risks, and opportunities in both your own operations and across your upstream and downstream value chain.
Screening should involve identifying where pollution risks (e.g., air, water, soil pollution) are most significant and understanding how these may impact operations or other stakeholders.
Methodologies, Assumptions, and Tools:
Provide the methodologies used to conduct this screening, such as:
Environmental impact assessments (EIAs) or pollution risk assessments.
Life cycle assessments (LCAs) to evaluate the pollution impacts throughout the product lifecycle.
Pollution-specific tools (e.g., air quality monitors, water quality models, or waste tracking systems).
Explain any assumptions made in the screening process, such as assumed pollution sources or regulatory changes, and provide insight into the tools or frameworks used for the assessment (e.g., ISO standards, environmental reporting frameworks).
2. Consultations with Affected Communities:
Community Consultations:
Describe whether and how your company has conducted consultations with affected communities, particularly those who may be impacted by pollution (e.g., local residents near manufacturing plants or areas where waste is disposed of).
This could include consulting with:
Local stakeholders or environmental groups.
Indigenous groups or local communities that may be directly impacted by pollution from your operations.
Consultation Methods:
Explain the methods used for engagement, such as:
Surveys to understand community concerns.
Public meetings or community outreach efforts.
Collaborative workshops with local stakeholders to identify pollution risks and mitigation strategies.
Integration of Community Input:
Mention how the input from affected communities has been integrated into your pollution risk and opportunity assessments. For example, feedback on local pollution concerns might influence the design of pollution control measures or guide decision-making on operational practices.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5845