Net Zero Cloud Developer Guide

Introduction to Net Zero Cloud
Net Zero Cloud Standard Objects
Net Zero Cloud Fields on Standard Objects
Net Zero Cloud Associated Objects
Net Zero Cloud Business APIs
Net Zero Cloud Standard Invocable Actions
Net Zero Cloud Metadata API Types
Net Zero Cloud Tooling API Objects
Net Zero Cloud Fields on Tooling Objects
Net Zero Cloud Calculations
Energy Use Records
Emissions Factor Records
Carbon Footprint
Waste Management
Water Management
Science Based Targets
Emissions Forecasts
Sustainability Scorecard
Building Size Category
Building Energy Intensity
Data Gap Filling
Allocate Carbon Credits
Allocate Energy Attribute Certificates
Materiality Assessment
Annual Emissions Inventory
Disclosures Using Managed Packages
GRI Standards
CDP Standards
SASB Standards
ESRS Standards
Conversion Factors
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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 and OmniScripts, Net Zero Cloud uses these Data Mappers:

    • MSESRSMainDataraptor : Use this data mapper to extract data
    • MSESRSMainTransform : Use this data mapper to transforms the data for document generation
  • When authoring ESRS disclosure reports by using OmniScripts, Net Zero Cloud uses Apex classes.

Our platform provides you with the option to track data that you deem appropriate. We don't mandate or require you to enter any specific data. The decision to enter and track information, as well as the nature and extent of that data, rests solely with you.

Note

Here are the calculations:

ESRS 2 General Disclosures (V5)

Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes

27. The undertaking shall disclose information about the integration of its sustainability-related performance in incentive schemes.

CSRD Metric Percentage (%)
Percentage of remuneration recognised that is linked to climate related considerations Input Fields

Climate Change Emissions and Financial Summary(ClimateChgEmssnFincSummary)

  • GOV-3 Percentage of Remuneration Linked to Climate Considerations (Gov3PctRemunLnkClimateCsdn)

Calculation

Get ClimateChgEmssnFincSummary.GOV-3 Percentage of Remuneration Linked to Climate Considerations for the reporting year

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 E1-1 – Transition plan for climate change mitigation

14. The undertaking shall disclose its transition plan for climate change mitigation.

CSRD Metric Amount
Financial resources allocated to action plan (OpEx)

Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • Operating Expenses (OpEx) for Climate Transition Plan (E1OpExpenseClimateTrnstPlan)

Calculation

Get ClimateChgEmssnFincSummary.Operating Expenses (OpEx) for Climate Transition Plan for the reporting year
Financial resources allocated to action plan (CapEx)

Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Capital Expenditure (CapEx) for Climate Transition Plan (E1CptlExpClimateTrnstPlan)

Calculation

Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Climate Transition Plan for the reporting year
Significant CapEx for coal-related economic activities

Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Capital Expenditure (CapEx) for Coal-Related Activities (E1CptlExpCoalRelatedActivities)

Calculation

Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Coal-Related Activities for the reporting year
Significant CapEx for oil-related economic activities

Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Capital Expenditure (CapEx) for Oil-Related Activities (E1CptlExpOilRelatedActivities)

Calculation

Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Oil-Related Activities for the reporting year
Significant CapEx for gas-related economic activities

Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Capital Expenditure (CapEx) for Gas-Related Activities (E1CptlExpGasRelatedActivities)

Calculation

Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Gas-Related Activities for the reporting year
CSRD Metric Date
Date of adoption of transition plan for undertakings not having adopted transition plan yet Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Transition Plan Adoption Date (E1DateAdoptionTransitionPlan)

Calculation

Get ClimateChgEmssnFincSummary.E1 Transition Plan Adoption Date for the reporting year
Disclosure of when resilience analysis has been conducted Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 SBM-3 Resilience Analysis Date (E1Sbm3DateResilienceAnlys)

Calculation

Get ClimateChgEmssnFincSummary.E1 SBM-3 Resilience Analysis Date for the reporting year

Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies

26. The undertaking shall disclose its climate change mitigation and adaptation actions and the resources allocated for their implementation.

CSRD Metric Total GHG emissions (tCO2e)
Achieved GHG emission reductions Input Fields

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Emissions (tCO2e) (TotalEmissions)

  • Year (Year)

Calculation

Get AnnualEmssnInventory.TotalEmissions where Year = Reporting year (current year)

Get AnnualEmssnInventory.TotalEmissions where Year = Base year

Achieved GHG emission reductions = Base year.TotalEmissions - Reporting Year.TotalEmissions
Expected GHG emission reductions

Input Fields

Emissions Activity (EmissionsActivity)

  • Name (Name)
  • Id

Emissions Reduction Target (EmssnReductionTarget)

  • Id
  • Target Year (TargetYear)
  • Emissions Activity (EmissionsActivityId)
  • Target Type (TargetType)

Annual Emissions Reduction Target (AnnualEmssnRdctnTarget)

  • Target Emissions (tC02e) (TargetEmissions)
  • Parent Target (ParentTargetId)
  • Target Year (TargetYear)
  • Last Modified Date (LastModifiedDate)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Emissions (tCO2e) (TotalEmissions)
  • Year (Year)

Disclosure Reporting Period (DisclsReportingPeriod)

  • Identifier (Identifier)

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue to Calculate GHG Intensity (E1NetRevenueCalcGhgIntensity)
  • Subsidiary Account (SubsidiaryAccountId)

Calculation

Get EmissionsActivity.Id where Name = ‘All Emissions’

Get EmssnReductionTarget.Id and EmssnReductionTarget.TargetYear where EmssnReductionTarget.EmissionsActivityId = EmissionsActivity.Id and EmssnReductionTarget.TargetType = 'EMISSIONREDUCTIONTARGET'

Get AnnualEmssnRdctnTarget.TargetEmissions where AnnualEmssnRdctnTarget.ParentTargetId = EmssnReductionTarget.Id and AnnualEmssnRdctnTarget.TargetYear = EmssnReductionTarget.TargetYear OrderBy AnnualEmssnRdctnTarget.LastModifiedDate DESC LIMIT 1

Select AnnualEmssnInventory.TotalEmissions where AnnualEmssnInventory.Year = Reporting year

Formula:

Expected GHG emission reductions = AnnualEmssnInventory.TotalEmissions - AnnualEmssnRdctnTarget.TargetEmissions

Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation

30. The undertaking shall disclose the climate-related targets it has set.

CSRD Metric Absolute Target Emissions Reduction from Base year Target as % of Base Year Emissions Intensity Value
Total Greenhouse gas emissions reduction Input Fields

Emissions Activity (EmissionsActivity)

  • Name (Name)
  • Id

Emissions Reduction Target (EmssnReductionTarget)

  • Id,
  • Target Year (TargetYear)
  • Emissions Activity (EmissionsActivityId)
  • Target Type (TargetType)

Annual Emissions Reduction Target (AnnualEmssnRdctnTarget)

  • Target Emissions (tC02e) (TargetEmissions)
  • Parent Target (ParentTargetId)
  • Target Year (TargetYear)
  • Last Modified Date (LastModifiedDate)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Final Emissions (tCO2e) (FinalEmssnInTco2e)
  • Year (Year)

Disclosure Reporting Period (DisclsReportingPeriod)

  • Identifier (Identifier)

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue to Calculate GHG Intensity (E1NetRevenueCalcGhgIntensity)
  • Subsidiary Account (SubsidiaryAccountId)
  • Disclosure Reporting Period (DisclsReportingPeriodId)

Calculation

Get EmissionsActivity.Id where Name = 'All Emissions'

Get EmssnReductionTarget.Id, EmssnReductionTarget.TargetYear where EmssnReductionTarget.EmissionsActivityId = EmissionsActivity.Id and EmssnReductionTarget.TargetType = 'EMISSIONREDUCTIONTARGET'

Get AnnualEmssnRdctnTarget.TargetEmissions where AnnualEmssnRdctnTarget.ParentTargetId = EmssnReductionTarget.Id and AnnualEmssnRdctnTarget.TargetYear = EmssnReductionTarget.TargetYear OrderBy AnnualEmssnRdctnTarget.LastModifiedDate DESC LIMIT 1

Get AnnualEmssnInventory.FinalEmssnInTco2e where AnnualEmssnInventory.Year = Base Year

Get ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity where ClimateChgEmssnFincSummary.DisclsReportingPeriodId = DisclsReportingPeriod.Identifier and ClimateChgEmssnFincSummary.SubsidiaryAccount = SubsidiaryAccountId

Note: SubsidiaryAccount = AccountId filter is only applicable subsidiary account

Formula

Total GHG Emission Reduction Absolute Value = AnnualEmssnInventory.FinalEmssnInTco2e - AnnualEmssnRdctnTarget.TargetEmissions

 Total GHG Emission Reduction Perecentage of Base Year = (Total GHG Emission Reduction Absolute Value/AnnualEmssnInventory.FinalEmssnInTco2e)*100 Total GHG Emission Reduction Intensity Value = Total GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity

Scope 1 Greenhouse gas emissions reduction

Input Fields

Emissions Activity (EmissionsActivity)

  • Name (Name)
  • Id

Emissions Reduction Target (EmssnReductionTarget)

  • Id
  • Target Year (TargetYear)
  • Emissions Activity (EmissionsActivityId)
  • Target Type (TargetType)

Annual Emissions Reduction Target (AnnualEmssnRdctnTarget)

  • Target Emissions (tC02e) (TargetEmissions)
  • Parent Target (ParentTargetId)
  • Target Year (TargetYear)
  • Last Modified Date (LastModifiedDate)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Final Scope 1 Emissions (tCO2e) (FinalScope1EmssnInTco2e)
  • Year (Year)

Disclosure Reporting Period (DisclsReportingPeriod)

  • Identifier (Identifier)

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue to Calculate GHG Intensity (E1NetRevenueCalcGhgIntensity)
  • Subsidiary Account (SubsidiaryAccountId)
  • Disclosure Reporting Period (DisclsReportingPeriodId)

Calculation

Get EmissionsActivity.Id where Name = 'Scope 1'

Get EmssnReductionTarget.Id, EmssnReductionTarget.TargetYear where EmssnReductionTarget.EmissionsActivityId = EmissionsActivity.Id AND EmssnReductionTarget.TargetType = 'EMISSIONREDUCTIONTARGET'

Get AnnualEmssnRdctnTarget.TargetEmissions where AnnualEmssnRdctnTarget.ParentTargetId = EmssnReductionTarget.Id AND AnnualEmssnRdctnTarget.TargetYear = EmssnReductionTarget.TargetYear OrderBy AnnualEmssnRdctnTarget.LastModifiedDate DESC LIMIT 1

Get AnnualEmssnInventory.FinalScope1EmssnInTco2e where AnnualEmssnInventory.Year = Base Year

Get ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity where ClimateChgEmssnFincSummary.DisclsReportingPeriodId = DisclsReportingPeriod.Identifier and ClimateChgEmssnFincSummary.SubsidiaryAccount = SubsidiaryAccountId

SubsidiaryAccount = AccountId filter is only applicable subsidiary account

Note

Scope 1 GHG Emission Reduction Absolute Value = AnnualEmssnInventory.FinalScope1EmssnInTco2e - AnnualEmssnRdctnTarget.TargetEmissions

 Scope 1 GHG Emission Reduction Percentage of Base Year = (Scope 1 GHG Emission Reduction Absolute Value / AnnualEmssnInventory.FinalScope1EmssnInTco2e)*100 Scope 1 GHG Emission Reduction Intensity Value = Scope 1 GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity
Scope 2 Location-based Greenhouse gas emissions reduction Input Fields

Emissions Activity (EmissionsActivity)

  • Name (Name)
  • Id

Emissions Reduction Target (EmssnReductionTarget)

  • Id
  • Target Year (TargetYear)
  • Emissions Activity (EmissionsActivityId)
  • Target Type (TargetType)

Annual Emissions Reduction Target (AnnualEmssnRdctnTarget)

  • Target Emissions (tC02e) (TargetEmissions)
  • Parent Target (ParentTargetId)
  • Target Year (TargetYear)
  • Last Modified Date (LastModifiedDate)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Scope 2 Location Based Emissions (TotScope2LocBasedEmssn)
  • Allocated Scope 2 Location Based Emissions (tCO2e) (AllocScope2LocBasedEmssn)
  • Year (Year)

Disclosure Reporting Period (DisclsReportingPeriod)

  • Identifier (Identifier)

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue to Calculate GHG Intensity (E1NetRevenueCalcGhgIntensity)
  • Subsidiary Account (SubsidiaryAccountId)
  • Disclosure Reporting Period (DisclsReportingPeriodId)

Calculation

Get EmissionsActivity.Id where Name = 'Scope 2'

Get EmssnReductionTarget.Id, EmssnReductionTarget.TargetYear where EmssnReductionTarget.EmissionsActivityId = EmissionsActivity.Id AND EmssnReductionTarget.TargetType = 'EMISSIONREDUCTIONTARGET'

Get AnnualEmssnRdctnTarget.TargetEmissions where AnnualEmssnRdctnTarget.ParentTargetId = EmssnReductionTarget.Id AND AnnualEmssnRdctnTarget.TargetYear = EmssnReductionTarget.TargetYear OrderBy LastModifiedDate DESC LIMIT 1

Get AnnualEmssnInventory.TotScope2LocBasedEmssn, AnnualEmssnInventory.AllocScope2LocBasedEmssn where AnnualEmssnInventory.Year = Base Year

Get ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity Where ClimateChgEmssnFincSummary.DisclsReportingPeriodId = DisclsReportingPeriod.Identifier and ClimateChgEmssnFincSummary.SubsidiaryAccount = SubsidiaryAccountId

SubsidiaryAccount = AccountId filter is only applicable to subsidiary account.

Note

Scope 2 Location-Based GHG Emission Reduction Absolute Value = AnnualEmssnInventory.TotScope2LocBasedEmssn + AnnualEmssnInventory.AllocScope2LocBasedEmssn - AnnualEmssnRdctnTarget.TargetEmissions

 Scope 2 Location-Based GHG Emission Reduction Perecentage of Base Year = (Scope 2 Location-Based GHG Emission Reduction Absolute Value / (AnnualEmssnInventory.TotScope2LocBasedEmssn + AnnualEmssnInventory.AllocScope2LocBasedEmssn)))*100 Scope 2 Location-Based GHG Emission Reduction Intensity Value = Scope 2 Location-Based GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity
Scope 3 Greenhouse gas emissions reduction Input Fields

Emissions Activity (EmissionsActivity)

  • Name (Name)
  • Id

Emissions Reduction Target (EmssnReductionTarget)

Id,

  • Target Year (TargetYear)
  • Emissions Activity (EmissionsActivityId)
  • Target Type (TargetType)

Annual Emissions Reduction Target (AnnualEmssnRdctnTarget)

  • Target Emissions (tC02e) (TargetEmissions)
  • Parent Target (ParentTargetId)
  • Target Year (TargetYear)
  • Last Modified Date (LastModifiedDate)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Final Scope 3 Emissions (tCO2e) (FinalScope3EmssnInTco2e)
  • Year (Year)

Disclosure Reporting Period (DisclsReportingPeriod)

  • Identifier (Identifier)

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue to Calculate GHG IntensityE1NetRevenueCalcGhgIntensity
  • Subsidiary Account (SubsidiaryAccountId)
  • Disclosure Reporting Period (DisclsReportingPeriodId)

Calculation

Get EmissionsActivity.Id where Name = 'Scope 3'

Get EmssnReductionTarget.Id, EmssnReductionTarget.TargetYear where EmssnReductionTarget.EmissionsActivityId = EmissionsActivity.Id and EmssnReductionTarget.TargetType = 'EMISSIONREDUCTIONTARGET'

Get AnnualEmssnRdctnTarget.TargetEmissions where AnnualEmssnRdctnTarget.ParentTargetId = EmssnReductionTarget.Id and AnnualEmssnRdctnTarget.TargetYear = EmssnReductionTarget.TargetYear OrderBy AnnualEmssnRdctnTarget.LastModifiedDate DESC LIMIT 1

Get AnnualEmssnInventory.FinalScope3EmssnInTco2e where AnnualEmssnInventory.Year = Base Year

Get ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity where ClimateChgEmssnFincSummary.DisclsReportingPeriodId = DisclsReportingPeriod.Identifier and ClimateChgEmssnFincSummary.SubsidiaryAccount = SubsidiaryAccountId

SubsidiaryAccount = AccountId filter is only applicable subsidiary account

Note

Scope 3 GHG Emission Reduction Absolute Value = AnnualEmssnInventory.FinalScope3EmssnInTco2e - AnnualEmssnRdctnTarget.TargetEmissions

 Scope 3 GHG Emission Reduction Perecentage of Base Year = (Scope 3 GHG Emission Reduction Absolute Value / AnnualEmssnInventory.FinalScope3EmssnInTco2e)*100 Scope 3 GHG Emission Reduction Intensity Value = Scope 3 GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity

Disclosure Requirement E1-5 – Energy consumption and mix

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

Energy consumption and mix Comparative (N-1) (MWh) Year N (MWh)
(2) Fuel consumption from crude oil and petroleum products (MWh) Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = Diesel || FuelType = Kerosene || FuelType = FuelOil || FuelType = Propane || FuelType = AutogasLPG || FuelType = HeavyOil || FuelType = LightOil for the previous year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value to Mwh

 Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = Diesel || FuelType = Kerosene || FuelType = FuelOil || FuelType = Propane || FuelType = AutogasLPG || FuelType = HeavyOil || FuelType = LightOil for the current year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value to Mwh
(3) Fuel consumption from natural gas (MWh) Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = NaturalGas || FuelType = CityGas for the previous year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value to Mwh

 Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = NaturalGas || FuelType = CityGas for the current year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value to Mwh
(4) Fuel consumption from other fossil sources (MWh) Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = Propane for the previous year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value to Mwh

 Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = Propane for the current year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value to Mwh
(5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh) Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = Steam || FuelType = Cooling || FuelType = Electricity || FuelType = Heat for the previous year's carbon footprint's associated StnryAssetCrbnFtprntItm - (SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) of previous year)

Convert the value to Mwh

 Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType = Steam || FuelType = Cooling || FuelType = Electricity || FuelType = Heat for the current year's carbon footprint's associated StnryAssetCrbnFtprntItm - (SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) of current year)

Convert the value to Mwh
(6) Total fossil energy consumption (MWh) (calculated as the sum of lines 1 to 5) Sum of ((2) Fuel consumption from crude oil and petroleum products (MWh) + (3) Fuel consumption from natural gas (MWh) + (4) Fuel consumption from other fossil sources (MWh) + (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)) for previous year, converted to Mwh Sum of ((2) Fuel consumption from crude oil and petroleum products (MWh) + (3) Fuel consumption from natural gas (MWh) + (4) Fuel consumption from other fossil sources (MWh) + (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)) for current year, converted to Mwh
Share of fossil sources in total energy consumption (%) Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)

Calculation

Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the previous year

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType is a fossil fuel for the previous year's carbon footprint's associated StnryAssetCrbnFtprntItm.

Convert the value of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) to Mwh and calculate the percentage and store in StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)

 Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)

Calculation

Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the current year

Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) where the FuelType is a fossil fuel for the current year's carbon footprint's associated StnryAssetCrbnFtprntItm

Convert the value of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) to Mwh and calculate the percentage and store in StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)
(7) Consumption from nuclear sources (MWh) Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Location-Based Electricity from Nuclear (kWh) (LocBasedElectrFromNuclearInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) for the previous year

Convert the value to Mwh

 Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Location-Based Electricity from Nuclear (kWh) (LocBasedElectrFromNuclearInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) for the current year

Convert the value to Mwh
Share of consumption from nuclear sources in total energy consumption (%) Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Location-Based Electricity from Nuclear (kWh) (LocBasedElectrFromNuclearInKwh)
  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) for the previous year

Convert the value to MWh

Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the previous year

Calculate the percentage of StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) converted to MWh in StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)

 Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Location-Based Electricity from Nuclear (kWh) (LocBasedElectrFromNuclearInKwh)
  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) for the current year

Convert the value to MWh

Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the current year

Calculate the percentage of StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) converted to MWh in StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)
(8) Fuel consumption for renewable sources, including biomass (also comprising industrial and municipal waste of biologic origin, biogas, renewable hydrogen, etc.) (MWh) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Fuel Consumption for Renewable Sources (MWh)(E1FuelCnsmpRenewableSrcBiomass)

Calculation

Get ClimateChgEmssnFincSummary.E1 Fuel Consumption for Renewable Sources (MWh)

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Fuel Consumption for Renewable Sources (MWh)(E1FuelCnsmpRenewableSrcBiomass)

Calculation

Get ClimateChgEmssnFincSummary.E1 Fuel Consumption for Renewable Sources (MWh)
(9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the previous year

Convert the value to MWh

 Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the current year

Convert the value to MWh
(10) The consumption of self-generated non-fuel renewable energy (MWh) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) (E1CnsmpSelfGenNonFuelEnrgy)

Calculation

Get ClimateChgEmssnFincSummary.E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh)

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) (E1CnsmpSelfGenNonFuelEnrgy)

Calculation

Get ClimateChgEmssnFincSummary.E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh)
(11) Total renewable energy consumption (MWh)(calculated as the sum of lines 8 to 10) Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the previous year

Convert the value to MWh

 Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the current year

Convert the value to MWh

Share of renewable sources in total energy consumption (%)

 Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the previous year

Convert the value to MWh

Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the previous year

Calculate the percentage of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) converted to MWh in StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)

 Input Fields

Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)

  • Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)

Calculation

Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the current year

Convert the value to MWh

Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the current year

Calculate the percentage of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) converted to MWh in StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)
Total energy consumption (MWh) (calculated as the sum of lines 6, 7 and 11) Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
  • Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)
  • Location-Based Electricity from Nuclear (kWh) (LocBasedElectrFromNuclearInKwh)

Calculation

Sum of ((6) Total fossil energy consumption (MWh) + (7) Consumption from nuclear sources (MWh) + (11) Total renewable energy consumption (MWh)) for the previous year

 Input Fields

Stationary Asset Carbon Footprint Item (StnryAssetCrbnFtprntItm)

  • Fuel Type (FuelType)
  • Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
  • Stationary Asset Carbon Footprint (StnryAssetCrbnFtprnt)
  • Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)
  • Location-Based Electricity from Nuclear (kWh) (LocBasedElectrFromNuclearInKwh)

Calculation

Sum of ((6) Total fossil energy consumption (MWh) + (7) Consumption from nuclear sources (MWh) + (11) Total renewable energy consumption (MWh)) for the current year

Disclosure Requirement E1-5 – Energy intensity based on net revenue ( 44 )

40. The undertaking shall provide information on the energy intensity (total energy consumption per net revenue) associated with activities in high climate impact sectors.

Energy intensity per net revenue

Comparative

(N-1)

Reporting Year

(N)

 % N / N-1
Net revenue from activities in high climate impact sectors Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue from High Climate Impact Sectors (E1NetRevHighClimateImpcSctr)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors for the previous year

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue from High Climate Impact Sectors (E1NetRevHighClimateImpcSctr)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors for the reporting year

 Calculation

ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors for the reporting year/ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors for the previous year
Net revenue from activities other than in high climate impact sectors Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue Non-High Climate Impact Sectors (E1NetRevNonHighClimateimpcSctr)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue Non-High Climate Impact Sectors for the previous year

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue Non-High Climate Impact Sectors (E1NetRevNonHighClimateimpcSctr)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue Non-High Climate Impact Sectors for the reporting year

 Calculation

ClimateChgEmssnFincSummary.E1 Net Revenue Non-High Climate Impact Sectors for the reporting year/ClimateChgEmssnFincSummary.E1 Net Revenue Non-High Climate Impact Sectors for the previous year
Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue from activities in high climate impact sectors) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue from High Climate Impact Sectors(E1NetRevHighClimateImpcSctr)
  • E1 Total Energy Consumption from High Climate Impact Sectors (MWh) (E1TotEnrgyCnsmpHighImpcSctr)

Calculation (For previous year)

If ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors > 0, then ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors / ClimateChgEmssnFincSummary.E1 Total Energy Consumption from High Climate Impact Sectors (MWh)

Else 0

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue from High Climate Impact Sectors(E1NetRevHighClimateImpcSctr)
  • E1 Total Energy Consumption from High Climate Impact Sectors (MWh) (E1TotEnrgyCnsmpHighImpcSctr)

Calculation (For reporting year)

If ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors > 0, then ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors / ClimateChgEmssnFincSummary.E1 Total Energy Consumption from High Climate Impact Sectors (MWh)

Else 0

 (ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors > 0, then ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors / ClimateChgEmssnFincSummary.E1 Total Energy Consumption from High Climate Impact Sectors (MWh)) for previous year/(ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors > 0, then ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors / ClimateChgEmssnFincSummary.E1 Total Energy Consumption from High Climate Impact Sectors (MWh)) for reporting year

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

44. The undertaking shall disclose in metric tonnes of CO2eq its ( 45 ):

(a) gross Scope 1 GHG emissions

(b) gross Scope 2 GHG emissions

(c) gross Scope 3 GHG emissions

(d) total GHG emissions.

Scope 1 GHG emissions Base year

Base Year Emissions (N-1)

(tCO2e)

Reporting Year Emissions (N)

(tCO2e)

 % N / N-1
Percentage of Scope1 GHG emissions from regulated emission trading schemes (%) Base year Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes (E1PctScp1GhgEmssnRegltTrdSchm)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes for previous year

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes (E1PctScp1GhgEmssnRegltTrdSchm)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes for reporting year

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes (E1PctScp1GhgEmssnRegltTrdSchm)

Calculation

If(ClimateChgEmssnFincSummary .E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes from previous year > 0, (ClimateChgEmssnFincSummary.E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes from reporting year / ClimateChgEmssnFincSummary.E1 Percentage of Scope 1 GHG Emissions from Regulated Emissions Trading Schemes from previous year)*100

Else

0
Biogenic emissions Emissions (tCO2e)
Biogenic emissions of CO2 from the combustion or bio-degradation of biomass not included in Scope 1 GHG emissions Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Biogenic CO2 Emissions from Combustion or Biodegradation of Biomass Excluded from Scope 1 GHG Emissions (E1BiogenicCo2EmssnScp1GhgEmssn)

Calculation

Get ClimateChgEmssnFincSummary.E1 Biogenic CO2 Emissions from Combustion or Biodegradation of Biomass Excluded from Scope 1 GHG Emissions
Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Biogenic CO2 Emissions from Combustion or Biodegradation of Biomass Excluded from Scope 2 GHG Emissions (E1BgnCo2EmssnBiomassNotScp2Ghg)

Calculation

Get ClimateChgEmssnFincSummary.E1 Biogenic CO2 Emissions from Combustion or Biodegradation of Biomass Excluded from Scope 2 GHG Emissions
Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in value chain not included in Scope 3 GHG emissions Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Biogenic CO2 Emissions from Combustion or Biodegradation of Biomass that Occur in Value Chain Excluded from Scope 3 GHG Emissions (E1BgnEmssnCo2BiomassNotScp3Ghg)

Calculation

Get ClimateChgEmssnFincSummary.E1 Biogenic CO2 Emissions from Combustion or Biodegradation of Biomass that Occur in Value Chain Excluded from Scope 3 GHG Emissions

Disclosure of types of contractual instruments, Scope 2 GHG emissions:

Contractual Instruments Percentage (%)
Percentage of contractual instruments, Scope 2 GHG emissions Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Contractual Instruments to Calculate Scope 2 GHG Emissions (E1PctCntrInstrScope2GhgEmssn)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Contractual Instruments to Calculate Scope 2 GHG Emissions
Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Contractual Instruments to Calculate Scope 2 GHG Emissions (E1PctCntrInstrScope2GhgEmssn)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Contractual Instruments to Calculate Scope 2 GHG Emissions
Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Contractual Instruments Used for Sale and Purchase of Energy Bundled with Attributes About Energy Generation in Relation to Scope 2 GHG Emissions (E1PctCntrEnrgyGnrnScp2Emssn)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Contractual Instruments Used for Sale and Purchase of Energy Bundled with Attributes About Energy Generation in Relation to Scope 2 GHG Emissions
Percentage of Contractual Instruments Used for Sale and Purchase of Unbundled Energy Attribute Claims in Relation to Scope 2 GHG Emissions Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Contractual Instruments Used for Sale and Purchase of Unbundled Energy Attribute Claims in Relation to Scope 2 GHG Emissions (E1PctCntrPurchEnrgyScp2Emssn)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Contractual Instruments Used for Sale and Purchase of Unbundled Energy Attribute Claims in Relation to Scope 2 GHG Emissions
Percentage of GHG Scope 3 calculated using primary data Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Scope 3 GHG Emissions Calculated Using Primary Data (E1PctGhgScp3CalcPrimaryData)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Scope 3 GHG Emissions Calculated Using Primary Data

Disclosure Requirement E1-6 – GHG Intensity based on net revenue ( 46 )

53. The undertaking shall disclose its GHG emissions intensity (total GHG emissions per net revenue).

GHG intensity per net revenue Comparative (N-1) Reporting Year (N) % N / N-1
Total GHG emissions (location-based) (tCO2e) / Net Revenue) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue (E1NetRevenue)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
  • Scope 2 Location-Based Emissions from Commercial Buildings (tCO2e) (Scope2LocBasedEmssnCmclBld)
  • Scope 2 Location-Based Emissions from Data Centers (tCO2e) (Scope2LocBasedEmssnDataCtr)

  • Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)

Calculation

If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Scope 2 Location-Based Emissions from Commercial Buildings (tCO2e) + AnnualEmssnInventory.Scope 2 Location-Based Emissions from Data Centers (tCO2e) + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for previous year / ClimateChgEmssnFincSummary.E1 Net Revenue)

Else 0

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue (E1NetRevenue)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
  • Scope 2 Location-Based Emissions from Commercial Buildings (tCO2e) (Scope2LocBasedEmssnCmclBld)
  • Scope 2 Location-Based Emissions from Data Centers (tCO2e) (Scope2LocBasedEmssnDataCtr)
  • Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)

Calculation

If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Scope 2 Location-Based Emissions from Commercial Buildings (tCO2e) + AnnualEmssnInventory.Scope 2 Location-Based Emissions from Data Centers (tCO2e) + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for reporting year / ClimateChgEmssnFincSummary.E1 Net Revenue)

Else 0

 If (Total GHG emissions location based in tCO2e per net revenue of previous year > 0 ) then (Total GHG emissions location based in tCO2e per net revenue of reporting year / Total GHG emissions location based in tCO2e per net revenue of previous year)*100

Else 0
Total GHG emissions (market-based) (tCO2e) / Net Revenue) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue (E1NetRevenue)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
  • Scope 2 Market-Based Emissions from Commercial Buildings (tCO2e) (Scope2MarketBasedEmssnCmclBld)
  • Scope 2 Market-Based Emissions from Data Centers (tCO2e) (Scope2MarketBasedEmssnDataCtr)
  • Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)

Calculation

If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Scope 2 Market-Based Emissions from Commercial Buildings (tCO2e) + AnnualEmssnInventory.Scope 2 Market-Based Emissions from Data Centers (tCO2e) + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for previous year / ClimateChgEmssnFincSummary.E1 Net Revenue)

Else 0

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue (E1NetRevenue)

Annual Emissions Inventory (AnnualEmssnInventory)

  • Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
  • Scope 2 Market-Based Emissions from Commercial Buildings (tCO2e) (Scope2MarketBasedEmssnCmclBld)
  • Scope 2 Market-Based Emissions from Data Centers (tCO2e) (Scope2MarketBasedEmssnDataCtr)
  • Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)

Calculation

If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Scope 2 Market-Based Emissions from Commercial Buildings (tCO2e) + AnnualEmssnInventory.Scope 2 Market-Based Emissions from Data Centers (tCO2e) + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for reporting year / ClimateChgEmssnFincSummary.E1 Net Revenue)

Else 0

 If (Total GHG emissions market based in tCO2e per net revenue of previous year > 0 ) then (Total GHG emissions market based in tCO2e per net revenue of reporting year / Total GHG emissions market based in tCO2e per net revenue of previous year)*100

Else 0
CSRD Metric Monetary Amount
Net Revenue used to calculate GHG Intensity Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue to Calculate GHG Intensity (E1NetRevenueCalcGhgIntensity)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue to Calculate GHG Intensity from reporting year
Net Revenue (Other) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue Other Than to Calculate GHG Intensity (E1NetRevOthrCalcGhgIntensity)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue Other Than to Calculate GHG Intensity from reporting year
Total net revenue (in financial statement) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Net Revenue (E1NetRevenue)

Calculation

Get ClimateChgEmssnFincSummary.E1 Net Revenue from reporting year

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

56. The undertaking shall disclose:

(a) GHG removals and storage in metric tonnes of CO2eq resulting from projects it may have developed in its own operations, or contributed to in its upstream and downstream value chain; and

(b) the amount of GHG emission reductions or removals from climate change mitigation projects outside its value chain it has financed or intends to finance through any purchase of carbon credits.

Carbon credits cancelled in the reporting year Comparative (N-1) Reporting year (N)
Share from projects within the EU (%) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Carbon Credits Issued from Projects in European Union (E1PctCrbnCrProjEuropeanUnion)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits Issued from Projects in European Union from previous year

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Carbon Credits Issued from Projects in European Union (E1PctCrbnCrProjEuropeanUnion)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits Issued from Projects in European Union from reporting year
Share of carbon credits that qualify as corresponding adjustments (%) Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment (E1PctCrbnCrQualCoresAdjustment)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment from previous year

 Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment (E1PctCrbnCrQualCoresAdjustment)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment from reporting year
Carbon credits planned to be cancelled in the future Amount
Total (tCO2eq) Input Fields

Carbon Credit Project (CrbnCreditProject)

  • Total Carbon Credits Available (tCO2e) (TotalCrbnCrAvlInTco2e)

Calculation

Sum of CrbnCreditProject.Total Carbon Credits Available (tCO2e)

Disclosure Requirement E1-8 – Internal carbon pricing

62. The undertaking shall disclose whether it applies internal carbon pricing schemes , and if so, how they support its decision making and incentivise the implementation of climate-related policies and targets .

Types of internal carbon prices Volume at stake (tCO2e) Carbon Price applied per tCO2e Percentage (%) Perimeter description
Carbon price applied for each metric tonne of greenhouse gas emission Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Carbon Price Applied for Each Metric Tonne of GHG Emissions (E1CrbnPriceMetricTonneGhgEmssn)

Calculation

Get ClimateChgEmssnFincSummary.E1 Carbon Price Applied for Each Metric Tonne of GHG Emissions from reporting year
Percentage of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Gross Scope 1 GHG Emissions Covered by Internal Carbon Pricing Scheme (E1PctScp1GhgEmssnIntrCrbnPrc)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 1 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year
Percentage of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Gross Scope 2 GHG Emissions Covered by Internal Carbon Pricing Scheme (E1PctScp2GhgEmssnIntrCrbnPrc)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 2 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year
Percentage of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme Input Fields

Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)

  • E1 Percentage of Gross Scope 3 GHG Emissions Covered by Internal Carbon Pricing Scheme (E1PctScp3GhgEmssnIntrCrbnPrc)

Calculation

Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 3 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year

Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

64. The undertaking shall disclose its:

(a) anticipated financial effects from material physical risks ;

(b) anticipated financial effects from material transition risks ; and

(c) potential to benefit from material climate-related opportunities.

Amount Percentage (%)
Assets at material physical risk
Assets at material physical risk before considering climate change adaptation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Number of Assets at Material Physical Risk Before Climate Change Adaptation Actions (E1AstMtrlPhyRiskClimateChg)

Calculation

Get ClimateChgRiskOppSummary.E1 Number of Assets at Material Physical Risk Before Climate Change Adaptation Actions
Assets at material physical risk before considering climate change adaptation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Number of Assets at Acute Material Physical Risk Before Climate Change Adaptation Actions (E1AstAcutMtrlPhyRiskClimateChg)

Calculation

Get ClimateChgRiskOppSummary.E1 Number of Assets at Acute Material Physical Risk Before Climate Change Adaptation Actions
Assets at chronic material physical risk before considering climate change adaptation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Number of Assets at Chronic Material Physical Risk Before Climate Change Adaptation Actions (E1AstChrncMtrlPhyRiskClimate)

Calculation

Get ClimateChgRiskOppSummary.E1 Number of Assets at Chronic Material Physical Risk Before Climate Change Adaptation Actions
Percentage of assets at material physical risk before considering climate change adaptation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Percentage of Assets at Material Physical Risk Before Climate Change Adaptation Actions (E1PctAstMtrlRiskBefClimateChg)

Calculation

Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Physical Risk Before Climate Change Adaptation Actions
Percentage of assets at material physical risk addressed by climate change adaptation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Percentage of Assets at Material Physical Risk Addressed by Climate Change Adaptation Actions (E1PctAstMtrlPhyRiskClimateChg)

Calculation

Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Physical Risk Addressed by Climate Change Adaptation Actions
Net revenue from business activities at material physical risk Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Net Revenue from Business Activities at Material Physical Risk (E1NetRevBusActvMtrlPhyRisk)

Calculation

Get ClimateChgRiskOppSummary.E1 Net Revenue from Business Activities at Material Physical Risk
Percentage of net revenue from business activities at material physical risk Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Percentage of Net Revenue from Business Activities at Material Physical Risk (E1PctNetRevBusActvMtrlPhyRisk)

Calculation

Get ClimateChgRiskOppSummary.E1 Percentage of Net Revenue from Business Activities at Material Physical Risk
Assets at material transition risk
Assets at material transition risk before considering climate mitigation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Number of Assets at Material Transition Risk Before Climate Mitigation Actions (E1AstMtrlTrnstRiskBefMitgAct)

Calculation

Get ClimateChgRiskOppSummary.E1 Number of Assets at Material Transition Risk Before Climate Mitigation Actions
Percentage of assets at material transition risk before considering climate mitigation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Percentage of Assets at Material Transition Risk Before Climate Mitigation Actions (E1PctAstMtrlTrnstRiskBefMitg)

Calculation

Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Transition Risk Before Climate Mitigation Actions
Percentage of assets at material transition risk addressed by climate change mitigation actions Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Percentage of Assets at Material Transition Risk Addressed by Climate Change Mitigation Actions (E1PctAstMtrlTrnstRiskAddrMitg)

Calculation

Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Transition Risk Addressed by Climate Change Mitigation Actions
Total carrying amount of real estate assets by energy efficiency classes Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Total Amount of Real Estate Assets by Energy Efficiency Classes (E1CarrValRealEstAstEnrgyEfcy)

Calculation

Get ClimateChgRiskOppSummary.E1 Total Amount of Real Estate Assets by Energy Efficiency Classes
Estimated amount of potentially stranded assets Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Estimated Amount of Potentially Stranded Assets (E1EstmtAmtPotStrandedAssets)

Calculation

Get ClimateChgRiskOppSummary.E1 Estimated Amount of Potentially Stranded Assets
Percentage of estimated share of potentially stranded assets of total assets at material transition risk Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Percentage of Potentially Stranded Assets at Material Transition Risk (E1PctStrandedAstMtrlTranstRisk)

Calculation

Get ClimateChgRiskOppSummary.E1 Percentage of Potentially Stranded Assets at Material Transition Risk
Total carrying amount of real estate assets for which energy consumption is based on internal estimates Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Total Carrying Amount of Real Estate Assets with Internal Energy Consumption Estimates (E1TotalAmountRealEstateAssets)

Calculation

Get ClimateChgRiskOppSummary.E1 Total Carrying Amount of Real Estate Assets with Internal Energy Consumption Estimates
Liabilities from material transition risks that may have to be recognized in financial statements Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Material Transition Risk Liabilities Recognized in Financial Statements (E1LiabMtrlTrnstRisksFinclStmt)

Calculation

Get ClimateChgRiskOppSummary.E1 Material Transition Risk Liabilities Recognized in Financial Statements
Number of Scope 1 GHG emission allowances within regulated emission trading schemes Input Fields

Climate Change Risk Opportunity Summary (ClimateChgRiskOppSummary)

  • E1 Number of Scope 1 GHG Emissions Allowances Within Regulated Emission Trading Schemes (E1NbrScp1GhgEmssnTrdSchemes)

Calculation

Get ClimateChgRiskOppSummary.E1 Number of Scope 1 GHG Emissions Allowances Within Regulated Emission Trading Schemes

ESRS S1 Own workforce (V5)

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

50. In addition to the information required by paragraph 40(a)iii of ESRS 2 General Disclosures , the undertaking shall disclose:

(a) the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees;

Gender Number of employees (head count)
Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Gender (Gender)
  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)

Calculation

Get EmployeeDemographicSum.Gender and SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') group by EmployeeDemographicSum.Gender
Total Employees Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)

Calculation

Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Number of employees (head count) by country:

Country Number of employees (head count)
Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Gender (Gender)
  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)

Calculation

Get EmployeeDemographicSum.Gender and SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') group by EmployeeDemographicSum.Gender

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

48. 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.

Employment Type Gender Employee Count
Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Gender (Gender)
  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)

Calculation

Get EmployeeDemographicSum.Gender, EmployeeDemographicSum.EmploymentType, and SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') group by EmployeeDemographicSum.Gender and EmployeeDemographicSum.EmploymentType
Employment Type Region Employee Count
Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)
  • Region (Region)

Calculation

Get EmployeeDemographicSum.EmploymentType, EmployeeDemographicSum. Region, and SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') group by EmployeeDemographicSum.EmploymentType and EmployeeDemographicSum.Region

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

48. 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.

Number of employees who left the undertaking:

Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Report Type (ReportType)

Calculation

Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Turnover'

Employee turnover rate:

Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Report Type (ReportType)

Calculation

(Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Turnover')/(Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings')) * 100

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

48. The undertaking shall describe key characteristics of employees in its own workforce (d) a description of the methodologies and assumptions used to compile the data, including whether the numbers are reported:

i. in head count or full-time equivalent (FTE) (including an explanation of how FTE is defined); and

ii. at the end of the reporting period, as an average across the reporting period, or using another methodology.

Employment Type Gender Region Employee Count
Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)
  • Gender(Gender)
  • Region (Region)

Calculation

Get EmployeeDemographicSum.EmploymentType, EmployeeDemographicSum.Region, EmployeeDemographicSum.Gender, and SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') group by EmployeeDemographicSum.EmploymentType, EmployeeDemographicSum.Gender, and EmployeeDemographicSum.Region

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

55. The disclosure required by paragraph 53 shall include:

(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).

Employment Type Employee Count
Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)

Calculation

Get EmployeeDemographicSum.EmploymentType and SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') group by EmployeeDemographicSum.EmploymentType
Total Number of Non-Employees Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Report Type (ReportType)
  • Employment Type (EmploymentType)

Calculation

Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Disclosure Requirement S1-8 – Collective bargaining coverage and social dialogue

58. The undertaking shall disclose information on the extent to which the working conditions and terms of employment of its employees are determined or influenced by collective bargaining agreements and on the extent to which its employees are represented in social dialogue in the European Economic Area (EEA).Percentage of total employees covered by collective bargaining agreements:

Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Benefit Type (EmployeeBenefitType)

Calculation

(Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmploymentType=’All’ AND EmpBenefitSummary.EmployeeBenefitType=’Bargaining Agreement’ ) / (Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.ReportType=’Headcount’ AND EmpBenefitSummary.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') ) * 100

Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Employee Count (EmployeeCount)
  • Employee Percentage (EmployeePercentage)
  • Employment Type (EmploymentType)
  • Benefit Type (EmployeeBenefitType)
  • Country (Country)

Calculation

Get EmpBenefitSummary.Country, EmpBenefitSummary.EmployeeCount, EmpBenefitSummary.EmployeePercentage, and EmpBenefitSummary.EmployeeBenefitType where EmpBenefitSummary.EmploymentType=’All’ and EmpBenefitSummary.EmployeeBenefitType=(’Bargaining Agreement’ , 'Workers Representative')

Depending on the EmployeePercentage and Country is an EEA/non-EEA country, the Country and EmployeeCount is displayed in the appropriate table cell.

EmployeeBenefitType=”Bargaining Agreement” records are used for the “Collective Bargaining Coverage” columns.

EmployeeBenefitType=”Workers Representative” records are used for the “Social Dialog / Workplace Representation” column.

EEA countries are:

'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR', 'DE', 'GR', 'HU', 'IS', 'IE', 'IT', 'LV', 'LI', 'LT', 'LU', 'MT', 'NL', 'NO', 'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'

Collective Bargaining Coverage Social Dialogue
Coverage Rate Employees - EEA Employees - Non-EEA Workplace Representation (EEA only)
0-19%
20-39%
40-59%
60-79%

Iceland - 8

Italy - 11

India - 10

United Kingdom - 30
80-100%

Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Benefit Type (EmployeeBenefitType)

Calculation

(Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmploymentType=’All’ AND EmpBenefitSummary.EmployeeBenefitType=’Workers Representative’ ) / (Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.ReportType=’Headcount’ AND EmpBenefitSummary.EmploymentType not in ('Non-Employee or Self-Employed', 'Provided By Undertakings') ) * 100

Disclosure Requirement S1-9 – Diversity metrics

66. The undertaking shall disclose:

(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.

Input Fields

Diversity Equity Inclusion Summary (DivrsEquityInclSum)

  • Gender (Gender)
  • Management Level (ManagementLevel)
  • Age Group (AgeGroup)
  • Employee Count (EmployeeCount)
  • Employee Percentage (EmployeePercentage)
  • Diversity Type (DiversityType)

Calculation

Get DivrsEquityInclSum.Gender, DivrsEquityInclSum.ManagementLevel, DivrsEquityInclSum.AgeGroup, DivrsEquityInclSum.EmployeeCount, and DivrsEquityInclSum.EmployeePercentage where DivrsEquityInclSum.DiversityType=’Gender’

Disclosure Requirement S1-10 – Adequate wages

67. The undertaking shall disclose whether or not its employees are paid an adequate wage, and if they are not all paid an adequate wage, the countries and percentage of employees concerned.

Input Fields

Employment Compensation Summary (EmploymentCompensationSummary)

  • Average Hourly Wage (AverageHourlyWage)
  • Country (Country)

Calculation

Get EmploymentCompensationSummary.Country and EmploymentCompensationSummary.Average Hourly Wage

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.

Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Benefit Usage (BenefitUsage)
  • Country (Country)
  • Employee Count (EmployeeCount)
  • Employee Percentage (EmployeePercentage)
  • Employment Type (EmploymentType)

Calculation

Get EmpBenefitSummary.BenefitType, EmpBenefitSummary.Country, EmpBenefitSummary.BenefitUsage, EmpBenefitSummary.EmploymentType, EmpBenefitSummary.EmployeeCount, and EmpBenefitSummary.EmployeePercentage

Disclosure Requirement S1-12– Persons with disabilities

77. The undertaking shall disclose the percentage of its own employees with disabilities.

Input Fields

Diversity Equity Inclusion Summary (DivrsEquityInclSum)

  • Diversity Type (DiversityType)
  • Employee Count (EmployeeCount)
  • Employee Percentage (EmployeePercentage)
  • Gender (Gender)

Calculation

Get DivrsEquityInclSum.DiversityType, DivrsEquityInclSum.Gender, DivrsEquityInclSum.EmployeeCount, and DivrsEquityInclSum.EmployeePercentage where DivrsEquityInclSum.DiversityType=’Ability’

Diversity type Employee Count Percentage (%)
Total number of its own employees with disabilities Input Fields

Diversity Equity Inclusion Summary (DivrsEquityInclSum)

  • Diversity Type (DiversityType)
  • Employee Count (EmployeeCount)

Calculation

Get Sum(DivrsEquityInclSum.EmployeeCount) where DivrsEquityInclSum.DiversityType=’Ability’
Total Percentage of its own employees with disabilities Input Fields

Diversity Equity Inclusion Summary (DivrsEquityInclSum)

  • Diversity Type (DiversityType)
  • Employee Percentage (EmployeePercentage)

Calculation

Get Sum(DivrsEquityInclSum.EmployeePercentage) where DivrsEquityInclSum.DiversityType=’Ability’

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.

Program Category Gender Employee Count Percentage (%)
Gender of employees that participated in Training Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Employee Count (EmployeeCount)
  • Employee Percentage (EmployeePercentage)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get EmployeeDevelopmentSum.ProgramCategory, EmployeeDevelopmentSum.Gender, SUM(EmployeeDevelopmentSum.EmployeeCount), SUM(EmployeeDevelopmentSum.EmployeePercentage)

where EmployeeDevelopmentSum.ProgramCategory = 'Training'

And EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

And EmployeeDevelopmentSum.Gender != null

GROUP BY EmployeeDevelopmentSum.ProgramCategory, EmployeeDevelopmentSum.Gender
Total number of employees that participated in Training Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Employee Count (EmployeeCount)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get SUM(EmployeeDevelopmentSum.EmployeeCount) where EmployeeDevelopmentSum.ProgramCategory = 'Training'

And EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

And EmployeeDevelopmentSum.Gender != null
Total percentage of employees that participated in Training Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Employee Percentage (EmployeePercentage)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get SUM(EmployeeDevelopmentSum.EmployeePercentage) where EmployeeDevelopmentSum.ProgramCategory = 'Training'

And EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

And EmployeeDevelopmentSum.Gender != null
Program Category Gender Employee Count Percentage (%)
Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Employee Count (EmployeeCount)
  • Employee Percentage (EmployeePercentage)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get EmployeeDevelopmentSum.ProgramCategory, EmployeeDevelopmentSum.Gender, SUM(EmployeeDevelopmentSum.EmployeeCount), SUM(EmployeeDevelopmentSum.EmployeePercentage)

where EmployeeDevelopmentSum.ProgramCategory = 'Skill Development-Related Activities'

And EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

And EmployeeDevelopmentSum.Gender != null

GROUP BY EmployeeDevelopmentSum.ProgramCategory, EmployeeDevelopmentSum.Gender
Total number of employees that participated in Skill development-related activities Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Employee Count (EmployeeCount)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get SUM(EmployeeDevelopmentSum.EmployeeCount) where EmployeeDevelopmentSum.ProgramCategory = 'Skill Development-Related Activities'

And EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

And EmployeeDevelopmentSum.Gender != null
Total percentage of employees that participated in Skill development-related activities Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Employee Percentage (EmployeePercentage)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get SUM(EmployeeDevelopmentSum.EmployeePercentage) where EmployeeDevelopmentSum.ProgramCategory = 'Skill Development-Related Activities'

And EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

And EmployeeDevelopmentSum.Gender != null
Gender Employee Count Average Training Time
Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Average Training Time (AverageTrainingTime)
  • Employee Count (EmployeeCount)
  • Employee Type (EmployeeType)
  • Gender (Gender)
  • Program Category (ProgramCategory)

Calculation

Get EmployeeDevelopmentSum.Gender, EmployeeDevelopmentSum.EmployeeCount, and EmployeeDevelopmentSum.AverageTrainingTime where EmployeeDevelopmentSum.ProgramCategory in ('Skill Development-Related Activities', 'Training') and EmployeeDevelopmentSum.Gender != null and EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Employee Count in row is SUM(EmployeeCount) grouped by Gender.

Average Training Time in row is a weighted average training time based on the total employee count grouped by Gender.
Total number of training hours offered to and completed by employees

Total Number Training Hours calculated from the rows queries for this table:

SUM(Total Employee Count * Average Training Time)
Average number of training hours by employees

Average Training Time calculated from the rows queried for this table:

SUM(AverageTrainingTime * EmployeeCount) / SUM(EmployeeCount))
Management Level Employee Count Average Training Time
Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Average Training Time (AverageTrainingTime)
  • Employee Count (EmployeeCount)
  • Management Level (ManagementLevel)
  • Employee Type (EmployeeType)
  • Program Category (ProgramCategory)

Calculation

Get EmployeeDevelopmentSum.ManagementLevel, EmployeeDevelopmentSum.EmployeeCount, and EmployeeDevelopmentSum.AverageTrainingTime where EmployeeDevelopmentSum.ProgramCategory in ('Skill Development-Related Activities', 'Training') and EmployeeDevelopmentSum.ManagementLevel != null and EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Employee Count in row is SUM(EmployeeCount) grouped by ManagementLevel.

Average Training Time in row is a weighted average training time based on the total employees grouped by ManagementLevel.
Total number of training hours offered to and completed by employees

Total Number Training Hours calculated from the rows queries for this table:

SUM(Total Employee Count * Average Training Time)
Average number of training hours by employees

Average Training Time calculated from the rows queried for this table:

SUM(AverageTrainingTime * EmployeeCount) / SUM(EmployeeCount))
Business Function Employee Count Average Training Time
Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Average Training Time (AverageTrainingTime)
  • Employee Count (EmployeeCount)
  • Business Function (BusinessFunction)
  • Employee Type (EmployeeType)
  • Program Category (ProgramCategory)

Calculation

Get EmployeeDevelopmentSum.BusinessFunction, EmployeeDevelopmentSum.EmployeeCount, and EmployeeDevelopmentSum.AverageTrainingTime where EmployeeDevelopmentSum.ProgramCategory in ('Skill Development-Related Activities', 'Training') and EmployeeDevelopmentSum.BusinessFunction != null and EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Employee Count in row is SUM(EmployeeCount) grouped by BusinessFunction.

Average Training Time in row is a weighted average training time based on the total employees grouped by BusinessFunction
Total number of training hours offered to and completed by employees

Total Number Training Hours calculated from the rows queries for this table:

SUM(Total Employee Count * Average Training Time)
Average number of training hours by employees

Average Training Time calculated from the rows queried for this table:

SUM(AverageTrainingTime * EmployeeCount) / SUM(EmployeeCount))
Non Employees Employee Count Average Training Time
Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Average Training Time (AverageTrainingTime)
  • Employee Count (EmployeeCount)
  • Employee Type (EmployeeType)
  • Program Category (ProgramCategory)

Calculation

Get EmployeeDevelopmentSum.EmployeeType, EmployeeDevelopmentSum.EmployeeCount, and EmployeeDevelopmentSum.AverageTrainingTime where EmployeeDevelopmentSum.ProgramCategory in ('Skill Development-Related Activities', 'Training') and EmployeeDevelopmentSum.EmployeeType != null and EmployeeDevelopmentSum.EmployeeType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Employee Count in row is SUM(EmployeeCount) grouped by BusinessFunction.

Average Training Time in row is a weighted average training time based on the total employees grouped by BusinessFunction
Total number of training hours offered to and completed by employees

Total Number Training Hours calculated from the rows queries for this table:

SUM(Total Employee Count * Average Training Time)
Average number of training hours by employees

Average Training Time calculated from the rows queried for this table:

SUM(AverageTrainingTime * EmployeeCount) / SUM(EmployeeCount))

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.

Percentage of people covered by the undertaking’s health and safety management system:

Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Report Type (ReportType)

Employment Benefit Summary (EmpBenefitSummary)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Benefit Type (EmployeeBenefitType)

Calculation

(Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmploymentType=’All’ and EmpBenefitSummary.EmployeeBenefitType=’Health and Safety Management System’ ) / (Get SUM(EmpDemographicSum.EmployeeCount) where EmpDemographicSum.ReportType=’Headcount’ and EmpDemographicSum.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings') ) * 100

Own Workforce Fatalities from Illness Other Workers Fatalities from Illness Own Workforce Fatalities from Injuries Other Workers Fatalities from Injuries Total Fatalities
Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Work-related Illness’ and OrgIncidentSummary.IncidentType = ‘Fatality’ and OrgIncidentSummary.IncidentSubtype = ‘Own Workforce’

SELECT SUM(IncidentCount) FROM OrgIncidentSummary WHERE Category = ‘Work-related Illness’ AND IncidentType = ‘Fatality’ AND IncidentSubtype = ‘Own Workforce’

 Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Work-related Illness’ and OrgIncidentSummary.IncidentType = ‘Fatality’ and OrgIncidentSummary.IncidentSubtype = ‘Other Workers’SELECT SUM(IncidentCount) FROM OrgIncidentSummary WHERE Category = ‘Work-related Illness’ AND IncidentType = ‘Fatality’ AND IncidentSubtype = ‘Other Workers’

 Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Work-related Injuries’ and OrgIncidentSummary.IncidentType = ‘Fatality’ and OrgIncidentSummary.IncidentSubtype = ‘Own Workforce’SELECT SUM(IncidentCount) FROM OrgIncidentSummary WHERE Category = ‘Work-related Injuries’ AND IncidentType = ‘Fatality’ AND IncidentSubtype = ‘Own Workforce’

 Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Work-related Injuries’ and OrgIncidentSummary.IncidentType = ‘Fatality’ and OrgIncidentSummary.IncidentSubtype = ‘Other Workers’SELECT SUM(IncidentCount) FROM OrgIncidentSummary WHERE Category = ‘Work-related Injuries’ AND IncidentType = ‘Fatality’ AND IncidentSubtype = ‘Other Workers’

 Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category IN (‘Work-related Illness’, ‘Work-related Injuries’) and OrgIncidentSummary.IncidentType = ‘Fatality’ and OrgIncidentSummary.IncidentSubtype IN (‘Own Workforce’, ‘Other Workers’)

SELECT SUM(IncidentCount) FROM OrgIncidentSummary WHERE Category IN (‘Work-related Illness’, ‘Work-related Injuries’) AND IncidentType = ‘Fatality’ AND IncidentSubtype IN (‘Own Workforce’, ‘Other Workers’)

Number of recordable work-related accidents for own workforce:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category IN (‘Work-related Illness’, ‘Work-related Injuries’) and OrgIncidentSummary.IncidentType = ‘Accident’

Rate of recordable work-related accidents for own workforce :

First, gather all OrgIncidentSummary records (within DisclosureReportingPeriod and account). Take the maximum WorkingHoursDay value and the maximum WorkingDaysReportingPeriod value, and multiply them to get the working hours in the reporting period (if either is missing, then stop calculating this and give the rate as 0):

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Working Days in a Reporting Period (WorkingDaysReportingPeriod)
  • Working Hours in a Day (WorkingHoursDay)

Calculation

Get MAX(OrgIncidentSummary.WorkingHoursDay), MAX(OrgIncidentSummary.WorkingDaysReportingPeriod)

Then determine the total number of employees (as in S1-6):

Input Fields

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Report Type (ReportType)

Calculation

Get SUM(EmpDemographicSum.EmployeeCount) where EmpDemographicSum.ReportType=’Headcount’ and EmpDemographicSum.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings')

Multiply the working hours in the reporting period by the number of employees. Divide the “Number of recordable work-related accidents for own workforce” (SELECT SUM(IncidentCount) FROM OrgIncidentSummary WHERE Category IN (‘Work-related Illness’, ‘Work-related Injuries’) AND IncidentType = ‘Accident’) by that number (of hours*employees). Multiply the result of that by 1000000.

See ESRS S1 AR89 (https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e29340-3-1) for details about the calculation.

Number of cases of recordable work-related ill health of employees:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)
  • incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Work-related Illness’ and OrgIncidentSummary.IncidentType = ‘Incident’

Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Type (IncidentType)
  • Lost Hours (LostHours)
  • Working Hours in a Day (WorkingHoursDay)

Calculation

Multiply (Get MAX(OrgIncidentSummary.WorkingHoursDay)) by (Get SUM(OrgIncidentSummary.LostHours) where OrgIncidentSummary.Category = ‘Work-related Illness’ and OrgIncidentSummary.IncidentType = ‘Incident’)

If WorkingHoursDay=Null then 0

Disclosure Requirement S1-14 – Health and safety metrics

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 recognised standards or guidelines and which has been internally audited and/or audited or certified by an external party.

Benefit Type Employee Percentage
Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Employee Percentage (EmployeePercentage)

Calculation

Get EmpBenefitSummary.EmployeeBenefitType and EmpBenefitSummary.EmployeePercentage

Disclosure Requirement S1-15 – Work-life balance metrics

91. The undertaking shall disclose the extent to which employees are entitled to and make use of family-related leave.

Percentage of employees entitled to take family-related leave:

Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Employee Percentage (EmployeePercentage)
  • Benefit Usage (BenefitUsage)
  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Report Type (ReportType)

Calculation

(Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmployeeBenefitType = ‘Family Related Leave (Parental, Maternity, Paternity, Care)’ and EmpBenefitSummary.BenefitUsage = ‘Entitled’) and EmpBenefitSummary.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings'))/(Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType='Headcount' and EmployeeDemographicSum.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings'))

Percentage of entitled employees that took family-related leave:

Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Benefit Usage (BenefitUsage)
  • Employee Count (EmployeeCount)

Calculation

(Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmployeeBenefitType = ‘Family Related Leave (Parental, Maternity, Paternity, Care)’ and EmpBenefitSummary.BenefitUsage = ‘Used’) / (Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmployeeBenefitType = ‘Family Related Leave (Parental, Maternity, Paternity, Care)’ and EmpBenefitSummary.BenefitUsage = ‘Entitled’)

Benefit Type Benefit Usage Gender Employee count Percentage (%)
Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Benefit Usage (BenefitUsage)
  • Employee Count (EmployeeCount)
  • Gender (Gender)

Calculation

Get EmpBenefitSummary.Gender, EmpBenefitSummary.BenefitUsage, SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmployeeBenefitType = 'Family Related Leave (Parental, Maternity, Paternity, Care)' and EmpBenefitSummary.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings') Group by EmpBenefitSummary.Gender, EmpBenefitSummary.BenefitUsage ORDER BY EmpBenefitSummary.Gender ASC, EmpBenefitSummary.BenefitUsage ASC

 Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Benefit Usage (BenefitUsage)
  • Employee Count (EmployeeCount)
  • Gender (Gender)

Calculation

Get EmpBenefitSummary.Gender, EmpBenefitSummary.BenefitUsage, SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmployeeBenefitType = 'Family Related Leave (Parental, Maternity, Paternity, Care)' and EmpBenefitSummary.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings') Group by EmpBenefitSummary.Gender, EmpBenefitSummary.BenefitUsage ORDER BY EmpBenefitSummary.Gender ASC, EmpBenefitSummary.BenefitUsage ASC

 Input Fields

Employment Benefit Summary (EmpBenefitSummary)

  • Benefit Type (EmployeeBenefitType)
  • Benefit Usage (BenefitUsage)
  • Employee Count (EmployeeCount)
  • Gender (Gender)

Employee Demographic Summary (EmployeeDemographicSum)

  • Employee Count (EmployeeCount)
  • Employment Type (EmploymentType)
  • Report Type (ReportType)
  • Gender (Gender)

Calculation

Get SUM(EmpBenefitSummary.EmployeeCount) where EmpBenefitSummary.EmployeeBenefitType = 'Family Related Leave (Parental, Maternity, Paternity, Care)' and EmpBenefitSummary.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings') / Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.EmploymentType NOT IN ('Non-Employee or Self-Employed', 'Provided By Undertakings') And EmployeeDemographicSum.Gender = :<gender of this row>

The percentage in the table is the number of employees with that row’s gender and benefit usage (“Used”, “Entitled”) divided by the total number of employees of that gender in the company.

Disclosure Requirement S1-16 – Remuneration metrics (pay gap and total remuneration)

95. The undertaking shall disclose the percentage gap in pay between its female and male employees and the ratio between the remuneration of its highest paid individual and the median remuneration for its employees.

Gender Pay Gap:

Region Gender Pay Gap
Input Fields

Employment Compensation Summary (EmploymentCompensationSummary)

  • Region (Region)

Calculation

Get EmploymentCompensationSummary.Region

 (Average Male Gross Hourly Pay - Average Female Gross Hourly Pay) / Average Male Gross Hourly Pay * 100

Annual total remuneration ratio:

Region Annual Total Remuneration Ratio
Input Fields

Employment Compensation Summary (EmploymentCompensationSummary)

  • Region (Region)

Calculation

Get EmploymentCompensationSummary.Region

 Annual Total Remuneration of Highest Paid Individual / Median Annual Remuneration (excluding highest paid individual).

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 fines, sanctions or compensation for the reporting period.

Total number of incidents of discrimination:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = 'Discrimination Incidents and Corrective Actions'

Number of complaints filed through channels for undertaking’s own workforce:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Complaint’ and OrgIncidentSummary.IncidentSubtype = ‘Own Workforce’

Number of complaints filed to National Contact Points for OECD Multinational Enterprises:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Complaint’ and OrgIncidentSummary.IncidentSubtype = ‘Filed to National Contact Points’

Number of complaints filed in Total:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Complaint’ and OrgIncidentSummary.IncidentSubtype IN (‘Own Workforce’, ‘Filed to National Contact Points’)

Total amount of fines, penalties, and compensation for damages as a result of the incidents and complaints disclosed above:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Complaint’ OR OrgIncidentSummary.Category = 'Discrimination Incidents and Corrective Actions'

Number of severe human rights incidents connected to the undertaking’s workforce:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = 'Violation of Human Rights' and OrgIncidentSummary.IncidentType = ‘Human Rights Violation’ and OrgIncidentSummary.IncidentSubtype = ‘Own Workforce’

Number of cases of non-respect of the UN Guiding Principles on Business and Human Rights and OECD Guidelines for Multinational Enterprises:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = 'Violation of Human Rights' and OrgIncidentSummary.IncidentType = ‘Human Rights Violation’ and OrgIncidentSummary.IncidentSubtype = 'Non-respect of UN Guiding Principles and OECD Guidelines for Multinational Enterprises'

Number of human rights violation incidents in total:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)

Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = 'Violation of Human Rights' and OrgIncidentSummary.IncidentType = ‘Human Rights Violation’ and OrgIncidentSummary.IncidentSubtype IN (‘Own Workforce’, 'Non-respect of UN Guiding Principles and OECD Guidelines for Multinational Enterprises')

Category Incident Type Incident Subtype Incident Count Fine Amount
Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)
  • Fine Amount (FineAmount)

Calculation

Get OrgIncidentSummary.Category, OrgIncidentSummary.IncidentType, OrgIncidentSummary.IncidentSubtype, OrgIncidentSummary.IncidentCount, OrgIncidentSummary.FineAmount where OrgIncidentSummary.Category = 'Violation of Human Rights'
Total amount of fines, penalties and compensation for damages for the human rights violation incidents disclosed:

Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Fine Amount (FineAmount)

Calculation

Get SUM(OrgIncidentSummary.FineAmount) where OrgIncidentSummary.Category = 'Violation of Human Rights'

ESRS G1 Business conduct (V5)

Disclosure Requirement G1-3 – Prevention and detection of corruption and bribery

16. The undertaking shall provide information about its system to prevent and detect, investigate, and respond to allegations or incidents relating to corruption and bribery including the related training.

Percentage of functions-at-risk covered by training programmes:

Input Fields

Employee Development Summary (EmployeeDevelopmentSum)

  • Percent of Business Functions at Risk (PercentBusinessFunctionAtRisk)
  • Business Function at Risk (IsBusinessFunctionAtRisk)
  • Program Category (ProgramCategory)

Calculation

SELECT SUM(EmployeeDevelopmentSum.PercentBusinessFunctionAtRisk) where EmployeeDevelopmentSum.IsBusinessFunctionAtRisk = ‘true’ and EmployeeDevelopmentSum.ProgramCategory = ‘Training’

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.

Category Incident Type Incident Subtype Corrective Action Type Incident Count Fine Amount
Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Corrective Action Type (CorrectiveActionType)
  • Incident Type (IncidentType)
  • Incident Subtype (IncidentSubtype)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)
  • Fine Amount (FineAmount)

Calculation

Get OrgIncidentSummary.Category, OrgIncidentSummary.IncidentType, OrgIncidentSummary.IncidentSubtype, OrgIncidentSummary.CorrectiveActionType, OrgIncidentSummary.IncidentCount, and OrgIncidentSummary.FineAmount where OrgIncidentSummary.Category IN (<the list of categories the user checked in the omni script>) and OrgIncidentSummary.IncidentType IN (<the list of incident types the user checked>) and OrgIncidentSummary.IncidentSubtype IN (<the list of incident subtypes the user checked>) and OrgIncidentSummary.CorrectiveActionType IN (<the list of corrective action types the user checked>)
Category Corrective Action Type Incident Count Fine Amount
Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Corrective Action Type (CorrectiveActionType)
  • Incident Count (IncidentCount)
  • Fine Amount (FineAmount)
Calculation

Get OrgIncidentSummary.Category, OrgIncidentSummary.CorrectiveActionType, OrgIncidentSummary.IncidentCount, and OrgIncidentSummary.FineAmount where OrgIncidentSummary.Category Category = ‘Violation of Anti-Corruption and Anti-Bribery Laws’ AND OrgIncidentSummary.CorrectiveActionType = ‘Conviction’
Total number of convictions Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Corrective Action Type (CorrectiveActionType)
  • Incident Count (IncidentCount)
Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Violation of Anti-Corruption and Anti-Bribery Laws’ and OrgIncidentSummary.CorrectiveActionType = ‘Conviction’
Total amount of fines for violation of anti-corruption and anti- bribery laws Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Corrective Action Type (CorrectiveActionType)
  • Fine Amount (FineAmount)
Calculation

Get SUM(OrgIncidentSummary.FineAmount) where OrgIncidentSummary.Category = ‘Violation of Anti-Corruption and Anti-Bribery Laws’ and OrgIncidentSummary.CorrectiveActionType = ‘Conviction’
Incident Type Category Incident Count
Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Type (IncidentType)
  • Incident Count (IncidentCount)
Calculation

Get OrgIncidentSummary.IncidentType, OrgIncidentSummary.Category, and SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Corruption’ and OrgIncidentSummary.Category IN ("Corruption Confirmed", "Corruption - Employees Dismissed or Disciplined", "Corruption - Business Partners Contracts Terminated") GROUP BY OrgIncidentSummary.IncidentType, OrgIncidentSummary.Category
Total Number of confirmed incidents in which own workers were dismissed or disciplined Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Type (IncidentType)
  • incident Subtype (IncidentSubtype)
  • Incident Count (IncidentCount)
Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Corruption’ and OrgIncidentSummary.Category IN ("Corruption Confirmed", "Corruption - Employees Dismissed or Disciplined", "Corruption - Business Partners Contracts Terminated") AND OrgIncidentSummary.IncidentSubtype = “Own Workforce”
Total Number of confirmed incidents relating other workers Input Fields

Organization Incident Summary (OrgIncidentSummary)

  • Category (Category)
  • Incident Type (IncidentType)
  • incident Subtype (IncidentSubtype)
  • Incident Count (IncidentCount)
Calculation

Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Corruption’ and OrgIncidentSummary.Category IN ("Corruption Confirmed", "Corruption - Employees Dismissed or Disciplined", "Corruption - Business Partners Contracts Terminated") and OrgIncidentSummary.IncidentSubtype = “Other Workers”

Disclosure Requirement G1-5 – Political influence and lobbying activities

27. The undertaking shall provide information on the activities and commitments related to exerting its political influence, including its lobbying activities related to its material impacts, risks and opportunities.

Category Type SubType Country Total Amount
Input Fields

Social Contribution Summary (SocialContributionSum)

  • Category (Category)
  • Country (Country)
  • Subtype (Subtype)
  • Total Amount (TotalAmount)
  • Type (Type)

Calculation

Get SocialContributionSum.Category, SocialContributionSum.Type, SocialContributionSum.Subtype, SocialContributionSum.Country, SUM(SocialContributionSum.TotalAmount) where SocialContributionSum.Country IN (<the list of countries checked by the user in the omniscript>) and SocialContributionSum.Category = ‘Monetary’ and SocialContributionSum.Type = ‘Political’ GROUP BY SocialContributionSum.Subtype, SocialContributionSum.Country
Category Type Country Total Amount
Input Fields

Social Contribution Summary (SocialContributionSum)

  • Category (Category)
  • Country (Country)
  • Total Amount (TotalAmount)
  • Type (Type)

Calculation

Get SocialContributionSum.Category, SocialContributionSum.Type, SocialContributionSum.Country, SUM(SocialContributionSum.TotalAmount) where SocialContributionSum.Country IN (<the list of countries checked by the user in the omniscript>) and SocialContributionSum.Category = ‘Monetary’ and SocialContributionSum.Type = ‘Political’ GROUP BY SocialContributionSum.Country
Category Type SubType Recipient Name Total Amount
Input Fields

Social Contribution Summary (SocialContributionSum)

  • Category (Category)
  • Country (Country)
  • Total Amount (TotalAmount)
  • Type (Type)
  • Recipient Name (RecipientName)
  • Subtype (Subtype)

Calculation

Get SocialContributionSum.Category, SocialContributionSum.Type, SocialContributionSum.Subtype, SocialContributionSum.RecipientName, and SUM(SocialContributionSum.TotalAmount) where SocialContributionSum.Country IN (<the list of countries checked by the user in the omniscript>) and SocialContributionSum.Category = ‘Monetary’ and SocialContributionSum.Type = ‘Political’ GROUP BY SocialContributionSum.Subtype, SocialContributionSum.RecipientName
Category Type Recipient Name Total Amount
Input Fields

Social Contribution Summary (SocialContributionSum)

  • Category (Category)
  • Total Amount (TotalAmount)
  • Type (Type)
  • Recipient Name (RecipientName)
Calculation

Get SocialContributionSum.Category, SocialContributionSum.Type, SocialContributionSum.RecipientName, and SUM(SocialContributionSum.TotalAmount) where SocialContributionSum.Country IN (<the list of countries checked by the user in the omniscript>) and SocialContributionSum.Category = ‘Monetary’ and SocialContributionSum.Type = ‘Political’ GROUP BY SocialContributionSum.RecipientName

Disclosure Requirement G1-6 – Payment practices

31. The undertaking shall provide information on its payment practices, especially with respect to late payments to small and medium enterprises (SMEs).

The table is generated from data retrieved with

Input Fields

Organization Payment Practice Summary (OrgPaymentPracSummary)

  • Country (Country)
  • G1 Average Number of Days to Pay Invoice (G1AvgNumberDaysPayInvoice)
  • G1 Payment Timeline (G1PaymentTimeline)
  • G1 Percentage of Invoices (G1PercentageInvoices)

Calculation

Get OrgPaymentPracSummary.G1PaymentTimeline, OrgPaymentPracSummary.Country, OrgPaymentPracSummary.G1AvgNumberDaysPayInvoice, and OrgPaymentPracSummary.G1PercentageInvoices

For each pair of <G1PaymentTimeline,Country> values, compute “Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated” as the weighted average of G1AvgNumberDaysPayInvoice values, where the weight is G1PercentageInvoices.

The “% of Invoices” is the sum of G1PercentageInvoices for the <G1PaymentTimeline,Country> value pair.

If the sum of G1PercentageInvoices for a <G1PaymentTimeline,Country> pair is zero or missing, then the “Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated” is zero.

Payment type Country Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated % of invoices