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ESRS Standards

The European Sustainability Reporting Standards (ESRS) provide information for investors to understand the sustainability impact of the companies in which they invest, which includes environmental, social, and governance issues, including climate change, biodiversity, and human rights.

Available in: Lightning Experience

Available in: Enterprise, Performance, Unlimited, and Developer Editions

If you enable the Manage Carbon Accounting for Extended Organizational Boundaries or Manage Social and Governance for Extended Organizational Boundaries setting, then select the account in the reporting details. If you don’t, for emissions data the Omnistudio Data Mappers and Apex classes extract data for the annual emission inventory record that doesn’t relate to any account for the selected year. If there are multiple such annual emission inventory records, then no data will be returned by the Data Mappers and incorrect data will be returned by the Apex classes. For social and governance data, the Data Mappers and Apex classes extract data based on the records from the disclosure reporting period, whether or not related to an account.

If you select an account in the reporting details, then the Data Mappers and Apex classes extract emissions data from the annual emissions inventory record that relate to the account for the selected year and social and governance data for the disclosure reporting period based on the account type:

Affiliate account: The data comes from the account itself.
Subsidiary account: The data comes from the account’s child records.

If you select an account that is a parent company, then the Data Mappers and Apex classes extract data for the disclosure reporting period that doesn’t relate to any affiliate account, and from child records that don’t relate to any subsidiary account.

For Apex classes, in edit blocks, if multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

To perform calculations and aggregations:

When authoring ESRS disclosure reports in Microsoft 365 Word, Net Zero Cloud uses Data Mappers.
When authoring ESRS disclosure reports by using OmniScripts, Net Zero Cloud uses Apex classes.

Here are the calculations:

ESRS E1 Climate Change

In these questions, we assume:

N = Reporting Year
COMPARATIVE = Base Year
% N / N - 1 = (Reporting Year data / Previous Year data) × 100
MWh = Kwh × 0.001

Disclosure Requirement E1-5 – Energy consumption and mix:

35. The undertaking shall provide information on its energy consumption and mix.

When filtering Annual Emission Inventory and Stationary Asset Carbon Footprint records:
- If the account selected is parent company account or account is not selected:
  In Annual Emission Inventory records, AccountNameId = Account OR AccountNameId == NULL
  
  In Stationary Asset Carbon Footprint records, AnnualEmssnInventoryId = Annual Emission Inventory record
- If the account selected is subsidiary account or account is not selected:
  In Annual Emission Inventory records, AccountNameId = Subsidiary Account
  
  In Stationary Asset Carbon Footprint records, Stationary Asset Carbon Footprint.StnryAssetEnvrSrcId.AccountNameId = Subsidiary Account

2. Fuel consumption from crude oil and petroleum products (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where StnryAssetCrbnFtprntItm.Fuel Type =”Diesel” or StnryAssetCrbnFtprntItm.Fuel Type =”fuel oil” or StnryAssetCrbnFtprntItm.Fuel Type =”Kerosene” or StnryAssetCrbnFtprntItm.Fuel Type =”Heavy Oil” or StnryAssetCrbnFtprntItm.Fuel Type =”Light Oil”
3. Fuel consumption from natural gas (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where StnryAssetCrbnFtprntItm.Fuel Type =”Natural Gas” or StnryAssetCrbnFtprntItm.Fuel Type =”City Gas”
4. Fuel consumption from other non-renewable sources (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where StnryAssetCrbnFtprntItm.Fuel Type =”Propane”
7. Consumption from nuclear sources (MWh)
- Input Fields
  User entry
Share of consumption from nuclear sources in total energy consumption (%)
- Logic: Apex
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Energy Usage in Commercial Buildings (Kwh) (EnergyUsageCommercialBld)
  - Energy Usage in Data Centers (Kwh) (EnergyUsageDataCenters)
- Calculation
  Value from question 7/(AnnualEmssnInventory.Energy Usage in Commercial Buildings (Kwh) + AnnualEmssnInventory.Energy Usage in Data centers (Kwh))
5. Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
  Stationary Asset Energy Use (StnryAssetEnrgyUse)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where StnryAssetCrbnFtprntItm.Fuel Type =”Steam” or StnryAssetCrbnFtprntItm.Fuel Type =”Cooling” or StnryAssetCrbnFtprntItm.Fuel Type =”Heat” - SUM(StnryAssetEnrgyUse.Total Renewable Energy (kWh) where StnryAssetEnrgyUse.Fueltype=”Steam”, StnryAssetEnrgyUse.Fueltype=”Cooling”, StnryAssetEnrgyUse.Fueltype=”Heat”)
6. Total fossil energy consumption (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  Sum of values from question 1 to question 5.
Share of fossil sources in total energy consumption (%)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Energy Usage in Commercial Buildings (Kwh) (EnergyUsageCommercialBld)
  - Energy Usage in Data Centers (Kwh) (EnergyUsageDataCenters)
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  Sum the values from question 1 to question 5/(AnnualEmssnInventory.Energy Usage in Commercial Buildings (Kwh) + AnnualEmssnInventory.Energy Usage in Data centers (Kwh))
9. Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
- Calculation
  StnryAssetCrbnFtprnt.Total Renewable Energy (kWh)
11. Total renewable energy consumption (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  Sum of values from question 8 to question 10.
Share of renewable sources in total energy consumption (%)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Energy Usage in Commercial Buildings (Kwh) (EnergyUsageCommercialBld)
  - Energy Usage in Data Centers (Kwh) (EnergyUsageDataCenters)
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  Sum the values from question 8 to question 10/(AnnualEmssnInventory.Energy Usage in Commercial Buildings (Kwh) + AnnualEmssnInventory.Energy Usage in Data centers (Kwh))
Total energy consumption (MWh)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  - Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)
  - Fuel Type (FuelType)
  - Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
- Calculation
  Sum of values from question 6 and question 11.

Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions:

44a. Gross Scopes 1, 2, 3 and Total GHG emissions – The undertaking shall disclose in metric tonnes of CO2eq its: (a) gross Scope 1 GHG emissions

Gross Scope 1 GHG emissions (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
- Calculation
  AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e)

44b. Gross Scopes 1, 2, 3 and Total GHG emissions - The undertaking shall disclose in metric tonnes of CO2eq its: (b) gross Scope 2 GHG emissions

Gross location-based Scope 2 GHG emissions (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Total Scope 2 Location Based Emissions (TotScope2LocBasedEmssn)
- Calculation
  AnnualEmssnInventory.Total Scope 2 Location Based Emissions
Gross market-based Scope 2 GHG emissions (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Total Scope 2 Market Based Emissions (TotScope2MarketBsdEmssn)
- Calculation
  AnnualEmssnInventory.Total Scope 2 Market Based Emissions

44c. Gross Scopes 1, 2, 3 and Total GHG emissions - The undertaking shall disclose in metric tonnes of CO2eq its: (c) gross Scope 3 GHG emissions

Total Gross indirect (Scope 3) GHG emissions (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
- Calculation
  AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)
1 Purchased goods and services
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Purchased Goods and Services (tCO2e) (Scp3EmssnPurchGoodsAndServices)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Purchased Goods and Services (tCO2e)
2 Capital goods
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  
  Scope 3 Emissions from Capital Goods (tCO2e) (Scope3EmissionsCapitalGoods)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Capital Goods (tCO2e)
3 Fuel and energy-related Activities (not included in Scope1 or Scope 2)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Fuel and Energy-Related Activity (tCO2e) (Scp3EmssnFuelEnergyActivity)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Fuel and Energy-Related Activity (tCO2e)
8 Upstream leased assets
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Upstream Leased Assets (tCO2e) (Scp3EmssnUpstreamLeasedAssets)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Upstream Leased Assets (tCO2e)
5 Waste generated in operations
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Waste Generated in Operations (tCO2e) (Scope3EmissionsWasteGenInOper)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Waste Generated in Operations (tCO2e)
10 Processing of sold products
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Processing of Sold Products (tCO2e) (Scp3EmssnProcSoldProducts)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Processing of Sold Products (tCO2e)
11 Use of sold products
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Use of Sold Products (tCO2e) (Scope3EmssnUseOfSoldProducts)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Use of Sold Products (tCO2e)
12 End-of-life treatment of sold products
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from End-of-Life Treatment of Sold Products (tCO2e) (Scp3EmssnEolTreatOfSoldPrdct)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from End-of-Life Treatment of Sold Products (tCO2e)
13 Downstream leased assets
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Downstream Leased Assets (tCO2e) (Scp3EmssnDnstrmLeasedAssets)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Downstream Leased Assets (tCO2e)
14 Franchises
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Franchises (tCO2e) (Scope3EmissionsFranchises)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Franchises (tCO2e)
4 Upstream transportation and distribution
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Upstream Transportation and Distribution (tCO2e) (Scp3EmssnUpstreamTrnspDstr)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Upstream Transportation and Distribution (tCO2e)
9 Downstream transportation
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Downstream Transportation and Distribution (tCO2e) (Scp3EmssnDownstreamTrnspDstr)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Downstream Transportation and Distribution (tCO2e)
6 Business traveling
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Business Travel (tCO2e) (Scope3EmissionsBusinessTravel)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Business Travel (tCO2e)
7 Employee commuting
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Employee Commuting (tCO2e) (Scope3EmssnEmployeeCommuting)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Employee Commuting (tCO2e)
15 Investments
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Scope 3 Emissions from Investments (tCO2e) (Scope3EmissionsInvestments)
- Calculation
  AnnualEmssnInventory.Scope 3 Emissions from Investments (tCO2e)

44d. Gross Scopes 1, 2, 3 and Total GHG emissions - The undertaking shall disclose in metric tonnes of CO2eq its: (d) total GHG emissions

Total GHG emissions (location-based) (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Total Scope 2 Location Based Emissions (TotScope2LocBasedEmssn)
  - Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
  - Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
- Calculation
  AnnualEmssnInventory.Total Scope 2 Location Based Emissions + AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)
Total GHG emissions (market-based) (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Annual Emissions Inventory (AnnualEmssnInventory)
  - Total Scope 2 Market Based Emissions (TotScope2MarketBsdEmssn)
  - Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
  - Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
- Calculation
  AnnualEmssnInventory.Total Scope 2 Market Based Emissions + AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)

Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits:

56b. The undertaking shall disclose: (b) The amount of GHG emission reductions or removals from climate change mitigation projects outside its value chain it has financed through any purchase of carbon credits.

Total (tCO2e)
- Logic: Apex/Data Mappers
- Input Fields
  Carbon Credit Allocation (CrbnCreditAlloc)
  - Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
  - Year (Year)
- Calculation
  CrbnCreditAlloc.Total Carbon Credits Allocated (tCO2e) for the selected year
Share from removal projects (%)
- Logic: Apex/Data Mappers
- Input Fields
  Carbon Credit Distribution (CrbnCreditDistribution)
  - Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
  Carbon Credit Project (CrbnCreditProject)
  - Mitigation Type (MitigationType)
  Sustainability Credit (SustainabilityCredit)
  
  Carbon Credit Allocation (CrbnCreditAlloc)
  - Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
- Calculation
  SUM(CrbnCreditDistribution.Total Carbon Credits Allocated (tCO2e) where CrbnCreditProject.Mitigation Type = “Removal” for the selected year)/CrbnCreditAlloc.Total Carbon Credits Allocated (tCO2e)
Share from reduction projects (%)
- Logic: Apex/Data Mappers
- Input Fields
  Carbon Credit Distribution (CrbnCreditDistribution)
  - Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
  Carbon Credit Project (CrbnCreditProject)
  - Mitigation Type (MitigationType)
  Sustainability Credit (SustainabilityCredit)
  
  Carbon Credit Allocation (CrbnCreditAlloc)
  - Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
- Calculation
  SUM(CrbnCreditDistribution.Total Carbon Credits Allocated (tCO2e) where CrbnCreditProject.Mitigation Type = “Reduction” for the selected year)/CrbnCreditAlloc.Total Carbon Credits Allocated (tCO2e)

ESRS E3 Water and Marine Resources

Disclosure Requirement E3-4 – Water consumption

26. The undertaking shall disclose information on its water consumption performance related to its material impacts, risks and opportunities.

Total water consumption in m3
- Logic: Apex/Data Mappers
- Input Fields
  Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
  - Total Consumption (Ml) (TotalConsumptionInMl)
  - Reporting Year (ReportingYear)
- Calculation
  SUM(StnryAssetWaterFtprnt.Total Consumption (Ml) for the selected StnryAssetWaterFtprnt.Reporting Year) × 1000
Total water consumption in m3 in areas at material water risk, including areas of high-water stress
- Logic: Apex/Data Mappers
- Input Fields
  Stationary Asset Water Footprint Item (StnryAssetWtrFtprntItm)
  - Quantity (Ml) (QuantityInMl)
  - Reporting Year (ReportingYear)
  - Baseline Water Stress (BaselineWaterStress)
  - Activity Type (ActivityType)
- Calculation
  SUM(StnryAssetWtrFtprntItm.Quantity (Ml) for the selected StnryAssetWtrFtprntItm.Reporting Year where StnryAssetWtrFtprntItm.Baseline Water Stress = “High” or “Extremely High” and StnryAssetWtrFtprntItm.Activity Type = “Consumption”) × 1000
Total water recycled and reused in m3
- Logic: Apex/Data Mappers
- Input Fields
  Stationary Asset Water Footprint Item (StnryAssetWtrFtprntItm)
  - Quantity (Ml) (QuantityInMl)
  - Reporting Year (ReportingYear)
  - Activity Source Type (ActivitySourceType)
  - Activity Type (ActivityType)
- Calculation
  SUM(StnryAssetWtrFtprntItm.Quantity (Ml) for the selected StnryAssetWtrFtprntItm.Reporting Year where StnryAssetWtrFtprntItm.Activity Source Type = “Recycled Water” or “Reused Water” and StnryAssetWtrFtprntItm.Activity Type = “Consumption”) × 1000
Total water stored and changes in storage in m3
- Logic: Apex/Data Mappers
- Input Fields
  Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
  - Total Storage (Ml) (TotalStorageInMl)
  - Reporting Year (ReportingYear)
- Calculation
  SUM(StnryAssetWaterFtprnt.Total Storage (Ml) for the selected StnryAssetWaterFtprnt.Reporting Year) × 1000

ESRS S1 Own Workforce

Disclosure Requirement S1-6 – Characteristics of the undertaking’s employees

48a. The undertaking shall describe key characteristics of employees in its own workforce. (a) the total number of employees by head count, and breakdowns by gender and by 165 country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees
- Logic: Apex/Data Mappers
- Input Fields
  Employee Demographic Summary (EmployeeDemographicSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Gender (Gender)
  - Region (Region)
  - Report Type (ReportType)
  - Employee Count (EmployeeCount)
- Calculation
  For EmployeeDemographicSum.Disclosure Reporting Period and selected EmployeeDemographicSum.Gender and EmployeeDemographicSum.Region get EmployeeDemographicSum.Employee Count where EmployeeDemographicSum.Report Type = “Head Count”
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.
48b. The undertaking shall describe key characteristics of employees in its own workforce.(b) the total number by head count or full time equivalent (FTE) of:
i. permanent employees, and breakdown by gender; ii. temporary employees, and breakdown by gender; and iii. non-guaranteed hours employees, and breakdown by gender.
- Logic: Apex/Data Mappers
- Input Fields
  Employee Demographic Summary (EmployeeDemographicSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Gender (Gender)
  - Region (Region)
  - Report Type (ReportType)
  - Employee Count (EmployeeCount)
  - Employment Type (EmploymentType)
- Calculation
  For EmployeeDemographicSum.Disclosure Reporting Period and selected EmployeeDemographicSum.Employment Type, EmployeeDemographicSum.Gender, and EmployeeDemographicSum.Region get EmployeeDemographicSum.Employee Count where EmployeeDemographicSum.Report Type = “Head Count”
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.
48c. The undertaking shall describe key characteristics of employees in its own workforce.
(c) the total number of employees who have left the undertaking during the reporting period and the rate of employee turnover in the reporting period.
- Logic: Apex/Data Mappers
- Input Fields
  Employee Demographic Summary (EmployeeDemographicSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Report Type (ReportType)
  - Employee Count (EmployeeCount)
- Calculation
  For EmployeeDemographicSum.Disclosure Reporting Period get EmployeeDemographicSum.Employee Count where EmployeeDemographicSum.Report Type = “Turnover”
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.
52. The undertaking shall describe key characteristics of employees in its own workforce.
- The undertaking may disclose by head count or full time equivalent (FTE) the following information:(a) full-time employees, and breakdowns by gender and by region; and(b) part-time employees, and breakdowns by gender and by region.
- Logic: Apex/Data Mappers
- Input Fields
  Employee Demographic Summary (EmployeeDemographicSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Gender (Gender)
  - Region (Region)
  - Report Type (ReportType)
  - Employee Count (EmployeeCount)
  - Employment Type (EmploymentType)
- Calculation
  For EmployeeDemographicSum.Disclosure Reporting Period and selected EmployeeDemographicSum.Employment Type, EmployeeDemographicSum.Gender, and EmployeeDemographicSum.Region get EmployeeDemographicSum.Employee Count where EmployeeDemographicSum.Report Type = “Head Count”
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement S1-7 – Characteristics of non-employee workers in the undertaking’s own workforce

53a. The undertaking shall describe key characteristics of non-employees in its own workforce.
(a) a disclosure of the total number of non-employees in the undertaking’s own workforce, i.e., either people with contracts with the undertaking to supply labour (“self-employed people”) or people provided by undertakings primarily engaged in “employment activities” (NACE Code N78).
- Logic: Apex/Data Mappers
- Input Fields
  Employee Demographic Summary (EmployeeDemographicSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Employee Count (EmployeeCount)
  - Employment Type (EmploymentType)
  - Work Type (WorkType)
- Calculation
  For EmployeeDemographicSum.Disclosure Reporting Period and selected EmployeeDemographicSum.Employment Type, and EmployeeDemographicSum.Work Type get EmployeeDemographicSum.Employee Count
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement S1-9 – Diversity indicators

64. The undertaking shall disclose the gender distribution at top management and the age distribution amongst its employees.
(a) the gender distribution in number and percentage at top management level; and(b) the distribution of employees by age group: under 30 years old; 30-50 years old; over 50 years old.
- Logic: Apex/Data Mappers
- Input Fields
  Employee Demographic Summary (EmployeeDemographicSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Employment Type (EmploymentType)
  - Gender (Gender)
  - Work Type (WorkType)
  - Percentage (Percentage)
  - Age Group (AgeGroup)
- Calculation
  For EmployeeDemographicSum.Disclosure Reporting Period and selected EmployeeDemographicSum.Gender, and EmployeeDemographicSum.Work Type, and EmployeeDemographicSum.Age Group get EmployeeDemographicSum.Employee Count and EmployeeDemographicSum.Percentage
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement S1-11 – Social protection

72. The undertaking shall disclose whether its employees are covered by social protection against loss of income due to major life events, and, if not, the countries where this is not the case.
- Logic: Apex/Data Mappers
- Input Fields
  Employment Benefit Summary (EmpBenefitSummary)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Benefit Type (EmployeeBenefitType)
  - Benefit Usage (BenefitUsage)
  - Employee Count (EmployeeCount)
  - Employment Type (EmploymentType)
- Calculation
  For EmpBenefitSummary.Disclosure Reporting Period and selected EmpBenefitSummary.Benefit Type, EmpBenefitSummary.Benefit Usage, and EmpBenefitSummary.Employment Type get EmpBenefitSummary.Employee Count
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement S1-13 – Training and skills development metrics

81. The undertaking shall disclose the extent to which training and skills development is provided to its employees.
- Logic: Apex/Data Mappers
- Input Fields
  Employee Development Summary (EmployeeDevelopmentSum)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Gender (Gender)
  - Employee Type (EmployeeType)
  - Program Category (ProgramCategory)
  - Employee Percentage (EmployeePercentage)
  - Average Training Time (AverageTrainingTime)
- Calculation
  For EmployeeDevelopmentSum.Disclosure Reporting Period and selected EmployeeDevelopmentSum.Gender, EmployeeDevelopmentSum.Employee Type, and EmployeeDevelopmentSum.Program Category get EmployeeDevelopmentSum.Employee Percentage and EmployeeDevelopmentSum.Average Training Time
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement S1-14 – Health and safety metrics

86. The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.
- Logic: Apex/Data Mappers
- Input Fields
  Organization Incident Summary (OrgIncidentSummary)
  - Category (Category)
  - Incident Subtype (IncidentSubtype)
  - Incident Type (IncidentType)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Hours Worked (HoursWorked)
  - Incident Count (IncidentCount)
- Calculation
  For OrgIncidentSummary.Disclosure Reporting Period and selected OrgIncidentSummary.Category, OrgIncidentSummary.Incident Type, and OrgIncidentSummary.Incident Subtype, get OrgIncidentSummary.Hours Worked and OrgIncidentSummary.Incident Count
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.
86-90. The undertaking may include the following additional information on the health and safety coverage: the percentage of its own workers covered by a health and safety management system which is based on legal requirements and/or recognized standards or guidelines and which has been internally audited and/or audited or certified by an external party.
- Logic: Apex/Data Mappers
- Input Fields
  Employment Benefit Summary (EmpBenefitSummary)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Benefit Type (EmployeeBenefitType)
  - Employee Percentage (EmployeePercentage)
- Calculation
  For EmpBenefitSummary.Disclosure Reporting Period and selected EmpBenefitSummary.Benefit Type get EmpBenefitSummary.Employee Percentage
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement S1-17 – Incidents, complaints and severe human rights impacts

100. The undertaking shall disclose the number of work-related incidents and/or complaints and severe human rights impacts within its own workforce, and any related material fines, sanctions or compensation for the reporting period.
- Logic: Apex/Data Mappers
- Input Fields
  Organization Incident Summary (OrgIncidentSummary)
  - Category (Category)
  - Incident Subtype (IncidentSubtype)
  - Incident Type (IncidentType)
  - Penalty Type (PenaltyType)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Fine Amount (FineAmount)
  - Incident Count (IncidentCount)
- Calculation
  For OrgIncidentSummary.Disclosure Reporting Period and selected OrgIncidentSummary.Category, OrgIncidentSummary.Incident Type, and OrgIncidentSummary.Incident Subtype, get OrgIncidentSummary.Incident Count and OrgIncidentSummary.Fine Amount where OrgIncidentSummary.Penalty Type = “Monetary Fine”
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

ESRS G1 Business Conduct

Disclosure Requirement G1-4 – Incidents of corruption or bribery

22. The undertaking shall provide information on incidents of corruption or bribery during the reporting period
- Logic: Apex/Data Mappers
- Input Fields
  Organization Incident Summary (OrgIncidentSummary)
  - Category (Category)
  - Incident Subtype (IncidentSubtype)
  - Incident Type (IncidentType)
  - Corrective Action Type (CorrectiveActionType)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Fine Amount (FineAmount)
  - Incident Count (IncidentCount)
- Calculation
  For OrgIncidentSummary.Disclosure Reporting Period and selected OrgIncidentSummary.Category, OrgIncidentSummary.Incident Type, OrgIncidentSummary.Incident Subtype, and OrgIncidentSummary.Corrective Action Type get OrgIncidentSummary.Incident Count and OrgIncidentSummary.Fine Amount
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Disclosure Requirement G1-5 – Political influence and lobbying activities

27. The total monetary value of financial and in-kind political contributions made directly and indirectly by the undertaking aggregated by country or geographical area where relevant, as well as type of recipient/beneficiary
- Logic: Apex/Data Mappers
- Input Fields
  Social Contribution Summary (SocialContributionSum)
  - Category (Category)
  - Country (Country)
  - Type (Type)
  - Country (Country)
  - Recipient Name (RecipientName)
  - Disclosure Reporting Period (DisclsReportingPeriodId)
  - Total Amount (TotalAmount)
- Calculation
  For SocialContributionSum.Disclosure Reporting Period and selected SocialContributionSum.Category, SocialContributionSum.Type, and SocialContributionSum.Country get SocialContributionSum.Recipient Name and SocialContributionSum.Total Amount
  
  If multiple values are returned, Net Zero Cloud shows the values in a table and doesn’t aggregate them.

Net Zero Cloud Developer Guide

ESRS Standards

ESRS E1 Climate Change

ESRS E3 Water and Marine Resources

ESRS S1 Own Workforce

ESRS G1 Business Conduct