European Sustainability Reporting Standards

Category 6 Business Travel Category description – Category 6 Business Travel includes emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses, and passenger cars. Topics hide Category 6 Business Travel Category 6 Business Travel – Fuel-based method Category 6 Business Travel – … Read more

Category 5 Waste Generated in Operations Category description – Category 5 Waste Generated in Operations includes emissions from third-party disposal and treatment of waste generated in the reporting company’s owned or controlled operations in the reporting year. This category includes emissions from disposal of both solid waste and wastewater. Only waste treatment in facilities owned … Read more

Category 4 Upstream Transportation and Distribution Category description – Category 4 Upstream Transportation and Distribution includes emissions from: Transportation and distribution of products purchased in the reporting year, between a company’s tier 1 suppliers1 and its own operations in vehicles not owned or operated by the reporting company (including multi-modal shipping where multiple carriers are … Read more

Topics hide Category 3 Fuel and Energy Related Activities Not Included in Scope 1 or Scope 2 Category 3 Fuel and Energy Related Activities – Calculating upstream emissions of purchased fuels (activity A of table 3.1) Calculating upstream emissions of purchased electricity (activity B of table 3.1) Calculating emissions from transmission and distribution losses (activity … Read more

Topics hide Calculating Scope 3 Emissions GHG Category 2 Capital Goods Calculating emissions from Category 2 Capital Goods Category 2 Capital Goods Calculating Scope 3 Emissions GHG Category 2 Capital Goods Category description – This category includes all upstream (i.e., cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reporting company … Read more

Topics hide Calculating Scope 3 Emissions GHG Category 1 Purchased Goods and Services Summary of methods for calculating emissions from purchased goods and services Category 1 Purchased Goods and Services – Supplier-specific method Category 1 Purchased Goods and Services – Hybrid method Average-data method Spend-based method Calculating Scope 3 Emissions GHG Category 1 Purchased Goods … Read more

Topics hide Carbon dioxide equivalent defined Carbon dioxide equivalent defined – GWP factors Carbon dioxide equivalent defined In study material each GHG described has a different global warming potential (GWP). The GWP of a given GHG indicates how much energy one unit of the GHG absorbs (i.e., the ability of that gas to trap heat … Read more

Topics hide Emissions over Time How to apply the Corporate Standard, Scope 2 Guidance and Scope 3 Standard? Base year selection Updating base year and prior-year (if reported and recalculated) emissions Circumstances that require recalculation Case – Emissions over Time– Recalculation of a base year for structural change Scenarios that do not require recalculation Setting … Read more

Scope 1 emissions Topics hide Scope 1 emissions Types of Scope 1 emissions Calculation of Scope 1 emissions Activity data Emissions factors Calculation tools Disclosure of Scope 1 emissions Required disclosures Optional disclosures Scope 1 emissions are emissions from sources owned or controlled by a reporting entity. For example, emissions from equipment, a vehicle or … Read more

 2 Navigate the value chain under CSRD and ESRS Topics hide 2 Navigate the value chain under CSRD and ESRS How to identify the reporting boundaries? Disclosures – General requirements Gain insight into the value chain Understand the ESG data flow for each business process. Value Chain Reporting Requirements Plastic value chain Real life example … Read more