"What is the intensity value of Scope 3 greenhouse gas emissions reduction?"

CSRD

When disclosing how your policies related to pollution address material impacts, risks, and opportunities, ensure you include information on the following areas for your own operations as well as across your upstream and downstream value chain: 1. Mitigating Negative Impacts Related to Pollution: Air, Water, and Soil Pollution: Describe how your policies aim to mitigate negative impacts from pollution across air, water, and soil in your operations and along your value chain. Provide specific examples of how your company addresses pollution prevention (e.g., emissions reduction, water treatment) and pollution control (e.g., filtration systems, waste management techniques). Outline any pollution-related goals or commitments, such as reducing emissions of greenhouse gases, minimizing water contamination, or preventing soil degradation. 2. Substituting and Minimizing Substances of Concern: Use of Hazardous Substances: Specify how your policies address the substitution and minimization of the use of substances of concern, such as hazardous chemicals, in your operations, products, or services. Highlight efforts to phase out substances of very high concern, particularly for non-essential societal use (e.g., chemicals in consumer products, packaging). Examples might include: Using safer alternatives to hazardous materials. Green chemistry practices in product design. Adopting substitution strategies to replace harmful substances with less harmful or non-toxic materials in your products or manufacturing processes. 3. Avoiding Incidents and Emergency Situations: Incident Prevention and Control: Explain how your policies focus on avoiding incidents and emergency situations that could result in pollution (e.g., spills, leaks, or accidents involving toxic materials). Describe the preventive measures in place, such as regular safety inspections, employee training programs, and risk assessments. Control and Limit Impact: If an incident or emergency situation occurs, provide details on how your company is prepared to control and limit the impact on both people and the environment. This could include: Crisis management plans and emergency response protocols. Containment systems for hazardous spills. Communication strategies to alert local communities or authorities in case of an environmental emergency. Specify any external standards or industry guidelines followed for emergency preparedness (e.g., ISO 14001, local environmental regulations). Ensure your disclosure is clear, with actionable details on how your company’s policies address each of these key areas, demonstrating a proactive and comprehensive approach to managing pollution and its impacts. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5853