IE 7.6. Activities in a high climate impact sector

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France Invest 2023 / ESG Reporting – IE 7.6. Activities in a high climate impact sector

IE 7.6 of the France Invest ESG Reporting Framework invites companies to identify whether their activities operate in sectors considered to have a high climate impact according to European Union legislation.

1. How to answer this question ?

To answer this question, the company must review its main activities and determine if they belong to any of the sectors listed in Annex I, sections A to H, and section L, of Regulation (EC) No 1893/2006. If the company operates in any of these sectors, it should then check the relevant sections indicated in the multiple-choice questionnaire (MCQ).

2. Why is it important ?

Identifying involvement in these sectors is important because it has implications for the company’s reporting obligations, its climate risk management strategies, and can influence stakeholders’ investment decisions. It also reflects the potential impact of the company on the environment and its contribution to overall GHG emissions.

3. Examples :

– Example A: “Our company operates in the electricity supply sector (Section D), which is considered to have a high climate impact due to our reliance on fossil fuels.”

– Example B: “We are active in the construction sector (Section F), where we focus on integrating sustainable construction practices to minimize our climate impact.”

By recognizing the high climate impact sectors they operate in, companies can better align their environmental policies with regulatory expectations and sustainability goals.

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