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.
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
The undertaking shall disclose information about the integration of its sustainability-related performance in incentive schemes.
CSRD Metric: Percentage of remuneration recognised that is linked to climate related considerations
Percentage (%) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
GOV-3 Percentage of Remuneration Linked to Climate Considerations (Gov3PctRemunLnkClimateCsdn)
Calculation
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.GOV-3 Percentage of Remuneration Linked to Climate Considerations for the reporting year
For Aggregated Cases: Get ClimateChgEmssnFincSummary.GOV-3 Percentage of Remuneration Linked to Climate Considerations for the reporting year from all the ClimateChgEmssnFincSummary records corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
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
The undertaking shall disclose its transition plan for climate change mitigation.
CSRD Metric: Financial resources allocated to action plan (OpEx)
Amount info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
Operating Expenses (OpEx) for Climate Transition Plan (E1OpExpenseClimateTrnstPlan)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.Operating Expenses (OpEx) for Climate Transition Plan for the reporting year
For Aggregated Cases: Sum (Get ClimateChgEmssnFincSummary.Operating Expenses (OpEx) for Climate Transition Plan for the reporting year) for selected parent and its child records
CSRD Metric: Financial resources allocated to action plan (CapEx)
Amount info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Capital Expenditure (CapEx) for Climate Transition Plan (E1CptlExpClimateTrnstPlan)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Climate Transition Plan for the reporting year
For Aggregated Cases: Sum (Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Climate Transition Plan for the reporting year) for selected parent and its child records
CSRD Metric: Significant CapEx for coal-related economic activities
Amount info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Capital Expenditure (CapEx) for Coal-Related Activities (E1CptlExpCoalRelatedActivities)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Coal-Related Activities for the reporting year
For Aggregated Cases: Sum (Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Coal-Related Activities for the reporting year) for selected parent and its child records
CSRD Metric: Significant CapEx for oil-related economic activities
Amount info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Capital Expenditure (CapEx) for Oil-Related Activities (E1CptlExpOilRelatedActivities)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Oil-Related Activities for the reporting year
For Aggregated Cases: Sum (Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Oil-Related Activities for the reporting year) for selected parent and its child records
CSRD Metric: Significant CapEx for gas-related economic activities
Amount info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Capital Expenditure (CapEx) for Gas-Related Activities (E1CptlExpGasRelatedActivities)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Gas-Related Activities for the reporting year
For Aggregated Cases: Sum (Get ClimateChgEmssnFincSummary.E1 Capital Expenditure (CapEx) for Gas-Related Activities for the reporting year) for selected parent and its child records
CSRD Metric: Date of adoption of transition plan for undertakings not having adopted transition plan yet
Date info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Transition Plan Adoption Date (E1DateAdoptionTransitionPlan)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Transition Plan Adoption Date for the reporting year
For Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Transition Plan Adoption Date from the selected parent for the reporting year
CSRD Metric: Disclosure of when resilience analysis has been conducted
Date info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 SBM-3 Resilience Analysis Date (E1Sbm3DateResilienceAnlys)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 SBM-3 Resilience Analysis Date for the reporting year
For Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 SBM-3 Resilience Analysis Date from the selected parent for the reporting year
Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies
The undertaking shall disclose its climate change mitigation and adaptation actions and the resources allocated for their implementation.
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
For Non-Aggregated Cases: Select AnnualEmssnInventory.TotalEmissions where AnnualEmssnInventory.Year = Reporting 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:
For Non-Aggregated Cases:
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.TotalEmissions 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.TotalEmissions - AnnualEmssnRdctnTarget.TargetEmissions
For Aggregated Cases:
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
Target as % of Base Year Emissions info
For Non-Aggregated Cases: Total GHG Emission Reduction Perecentage of Base Year = (Total GHG Emission Reduction Absolute Value / AnnualEmssnInventory.TotalEmissions)*100
For Aggregated Cases: Total GHG Emission Reduction Perecentage of Base Year = (Total GHG Emission Reduction Absolute Value / AnnualEmssnInventory.FinalEmssnInTco2e)*100
Intensity Value info
Total GHG Emission Reduction Intensity Value = Total GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity
CSRD Metric: Scope 1 Greenhouse gas emissions reduction
Absolute Target Emissions Reduction from Base year info
Final Scope 1 Emissions (tCO2e) (FinalScope1EmssnInTco2e)
Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
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:
For Non-Aggregated Cases:
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.TotalScope1Emissions 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
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
Note:
SubsidiaryAccount = AccountId filter is only applicable subsidiary account
For Non-Aggregated Cases: Scope 1 GHG Emission Reduction Percentage of Base Year = (Scope 1 GHG Emission Reduction Absolute Value / AnnualEmssnInventory.TotalScope1Emissions)*100
For Aggregated Cases: Scope 1 GHG Emission Reduction Percentage of Base Year = (Scope 1 GHG Emission Reduction Absolute Value / AnnualEmssnInventory.FinalScope1EmssnInTco2e)*100
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:
For Non-Aggregated Cases:
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
Note:
: SubsidiaryAccount = AccountId filter is only applicable to subsidiary account.
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
Get EmissionsActivity.Id where Name = ‘Final Scope 2 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 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
Note:
: SubsidiaryAccount = AccountId filter is only applicable to subsidiary account.
For Non-Aggregated Cases: Scope 2 Location-Based GHG Emission Reduction Perecentage of Base Year = (Scope 2 Location-Based GHG Emission Reduction Absolute Value / AnnualEmssnInventory.TotScope2LocBasedEmssn )*100
For Aggregated Cases: 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
Total Scope 2 Market Based Emissions (TotScope2MarketBsdEmssn)
Allocated Scope 2 Market Based Emissions (tCO2e) (AllocScope2MktBasedEmssn)
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:
For Aggregated Cases: Get EmissionsActivity.Id where Name = ‘Final Scope 2 Market-based Emissions’
For Non-Aggregated Cases:
Get EmissionsActivity.Id where Name = ‘Scope 2 Market-based’
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.TotScope2MarketBsdEmssn, AnnualEmssnInventory.AllocScope2MktBasedEmssn where AnnualEmssnInventory.Year = Base Year
Get ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity Where ClimateChgEmssnFincSummary.DisclsReportingPeriodId = DisclsReportingPeriod.Identifier and ClimateChgEmssnFincSummary.SubsidiaryAccount = SubsidiaryAccountId
Note:
SubsidiaryAccount = AccountId filter is only applicable to subsidiary account.
Calculation:
For Non-Aggregated Cases: Scope 2 Market-Based GHG Emission Reduction Absolute Value = AnnualEmssnInventory.TotScope2MarketBsdEmssn - AnnualEmssnRdctnTarget.TargetEmissions
For Aggregated Cases: Scope 2 Market-Based GHG Emission Reduction Absolute Value = AnnualEmssnInventory.TotScope2MarketBsdEmssn + AnnualEmssnInventory.AllocScope2MktBasedEmssn - AnnualEmssnRdctnTarget.TargetEmissions
Target as % of Base Year Emissions info
For non-aggregate scenarios: Scope 2 Market-Based GHG Emission Reduction Percentage of Base Year = (Scope 2 Market-Based GHG Emission Reduction Absolute Value / (AnnualEmssnInventory.TotScope2MarketBsdEmssn)))*100
For aggregate scenarios: Scope 2 Market-Based GHG Emission Reduction Percentage of Base Year = (Scope 2 Market-Based GHG Emission Reduction Absolute Value / (AnnualEmssnInventory.TotScope2MarketBsdEmssn + AnnualEmssnInventory.AllocScope2MktBasedEmssn)))*100
Intensity Value info
For non-aggregate scenarios: Scope 2 Market-Based GHG Emission Reduction Intensity Value = Scope 2 Market-Based GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity
For aggregate scenarios: Scope 2 Market-Based GHG Emission Reduction Intensity Value = Scope 2 Market-Based GHG Emission Reduction Absolute Value/ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity where ClimateChgEmssnFincSummary.E1NetRevenueCalcGhgIntensity will be summation of E1NetRevenueCalcGhgIntensity field value from all the ClimateChgEmssnFincSummary records corresponding to the accounts in hierarchy with parent company.
CSRD Metric: Scope 3 Greenhouse gas emissions reduction
Absolute Target Emissions Reduction from Base year info
Final Scope 3 Emissions (tCO2e) (FinalScope3EmssnInTco2e)
Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
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:
For Non-Aggregated Cases:
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.TotalScope3Emissions 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
Get EmissionsActivity.Id where Name = ‘Final Scope 3 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.FinalScope3EmssnInTco2e 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
For Non-Aggregated Cases: Scope 3 GHG Emission Reduction Perecentage of Base Year = (Scope 3 GHG Emission Reduction Absolute Value / AnnualEmssnInventory.TotalScope3Emissions)*100
For Aggregated Cases: Scope 3 GHG Emission Reduction Perecentage of Base Year = (Scope 3 GHG Emission Reduction Absolute Value / AnnualEmssnInventory.FinalScope3EmssnInTco2e)*100
Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account where the FuelType = Diesel || FuelType = Kerosene || FuelType = FuelOil || FuelType = Propane || FuelType = AutogasLPG || FuelType = HeavyOil || FuelType = LightOil || FuelType = Gasoline || FuelType = JetFuel for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the selected account where the FuelType = Diesel || FuelType = AutogasLPG || FuelType = Gasoline || FuelType = JetFuel for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts where the FuelType = Diesel || FuelType = Kerosene || FuelType = FuelOil || FuelType = Propane || FuelType = AutogasLPG || FuelType = HeavyOil || FuelType = LightOil || FuelType = Gasoline || FuelType = JetFuel for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the parent and child accounts where the FuelType = Diesel || FuelType = AutogasLPG || FuelType = Gasoline || FuelType = JetFuel for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Convert StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) to Mwh
Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account where the FuelType = Diesel || FuelType = Kerosene || FuelType = FuelOil || FuelType = Propane || FuelType = AutogasLPG || FuelType = HeavyOil || FuelType = LightOil || FuelType = Gasoline || FuelType = JetFuel for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the selected account where the FuelType = Diesel || FuelType = AutogasLPG || FuelType = Gasoline || FuelType = JetFuel for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts where the FuelType = Diesel || FuelType = Kerosene || FuelType = FuelOil || FuelType = Propane || FuelType = AutogasLPG || FuelType = HeavyOil || FuelType = LightOil || FuelType = Gasoline || FuelType = JetFuel for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the parent and child accounts where the FuelType = Diesel || FuelType = AutogasLPG || FuelType = Gasoline || FuelType = JetFuel for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Convert StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) to Mwh
Example:
Stationary Assets - 661224.57 MWh
Vehicle Assets - 9.0 US Gallons
Energy consumption and mix: (3) Fuel consumption from natural gas (MWh)
Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account where the FuelType = NaturalGas || FuelType = CityGas for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the selected account where the FuelType = CompressedNaturalGasCNG for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts where the FuelType = NaturalGas || FuelType = CityGas for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the parent and child accounts where the FuelType = CompressedNaturalGasCNG for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Convert StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) to Mwh
Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account where the FuelType = NaturalGas || FuelType = CityGas for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the selected account where the FuelType = CompressedNaturalGasCNG for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts where the FuelType = NaturalGas || FuelType = CityGas for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Get SUM of VehicleAssetEnrgyUse.Total Fuel Consumption (US Gallons) for the parent and child accounts where the FuelType = CompressedNaturalGasCNG for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Convert StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) to Mwh
Example:
Stationary Assets - 1430231.27 MWh
Vehicle Assets - 3344255.69 US Gallons
Energy consumption and mix: (4) Fuel consumption from other fossil sources (MWh)
Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases: Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account where the FuelType = Propane for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts where the FuelType = Propane for the previous year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Total Energy Consumption (kWh) (TotalEnergyConsumptionInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases: Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account where the FuelType = Propane for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts where the FuelType = Propane for the current year’s carbon footprint’s associated StnryAssetCrbnFtprntItm
Convert the value to Mwh
Energy consumption and mix: (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)
Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Fuel Consumption (FuelConsumption)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account 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)
Get SUM of VehicleAssetEnrgyUse.Fuel Consumption for the selected account where the FuelType = Electricity for the previous year
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts 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)
Get SUM of VehicleAssetEnrgyUse.Fuel Consumption for the parent and child accounts where the FuelType = Electricity for the previous year
Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
Vehicle Asset Energy Use (VehicleAssetEnrgyUse)
Total Fuel Consumption (US Gallons) (TotalFuelConsumptionInGal)
Fuel Type (FuelType)
Calculation:
For Non-Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the selected account 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 previous year)
Get SUM of VehicleAssetEnrgyUse.Fuel Consumption for the selected account where the FuelType = Electricity for the current year
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprntItm.Total Energy Consumption (kWh) for the parent and child accounts 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 previous year)
Get SUM of VehicleAssetEnrgyUse.Fuel Consumption for the parent and child accounts where the FuelType = Electricityfor the current year
Convert the values to Mwh
Example:
Stationary Assets - 1430231.27 MWh
Vehicle Assets (Electricity) - 12.1 MWh
Energy consumption and mix: (6) Total fossil energy consumption (MWh) (calculated as the sum of lines 1 to 5)
Comparative (N-1) (MWh) info
Sum of ((2) Fuel consumption from crude oil and petroleum products (MWh) + (3) Fuel consumption from natural gas (MWh) + (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)) for previous year, converted to Mwh
Example:
Stationary Assets - 1430231.27 MWh
Vehicle Assets - 3344255.69 US Gallons
Vehicle Assets (Electricity) - 1.23 MWh
Year N (MWh) info
Sum of ((2) Fuel consumption from crude oil and petroleum products (MWh) + (3) Fuel consumption from natural gas (MWh) + (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)) for current year, converted to Mwh
Example:
Stationary Assets - 1430231.27 MWh
Vehicle Assets - 3344255.69 US Gallons
Vehicle Assets (Electricity) - 1.23 MWh
Energy consumption and mix: Share of fossil sources in total energy consumption (%)
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
(StnryAssetCrbnFtprnt.Location-Based Electricity from Nuclear (kWh) converted to MWh / StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)) * 100
Energy consumption and mix: (8) Fuel consumption for renewable sources, including biomass (also comprising industrial and municipal waste of biologic origin, biogas, renewable hydrogen, etc.) (MWh)
Comparative (N-1) (MWh) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Fuel Consumption for Renewable Sources (MWh)(E1FuelCnsmpRenewableSrcBiomass)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Fuel Consumption for Renewable Sources (MWh) for the selected account
For Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Fuel Consumption for Renewable Sources (MWh) corresponding to the accounts in hierarchy with parent company
Year N (MWh) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Fuel Consumption for Renewable Sources (MWh)(E1FuelCnsmpRenewableSrcBiomass)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Fuel Consumption for Renewable Sources (MWh) for the selected account
For Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Fuel Consumption for Renewable Sources (MWh) corresponding to the accounts in hierarchy with parent company
Energy consumption and mix: (9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh)
Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
Calculation:
For Non-Aggregated Cases: Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the current year for the selected account
For Aggregated Cases:
Get SUM of StnryAssetCrbnFtprnt.Total Renewable Energy (kWh) for the current year corresponding to the accounts in hierarchy with parent company
Convert the value to MWh
Energy consumption and mix: (10) The consumption of self-generated non-fuel renewable energy (MWh)
Comparative (N-1) (MWh) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) (E1CnsmpSelfGenNonFuelEnrgy)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) for selected account
For Aggregated Cases: Get SUM(ClimateChgEmssnFincSummary.E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) for parent and child accounts)
Year N (MWh) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) (E1CnsmpSelfGenNonFuelEnrgy)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) for selected account
For Aggregated Cases: Get SUM(ClimateChgEmssnFincSummary.E1 Self-Generated Non-Fuel Renewable Energy Consumption (MWh) for parent and child accounts)
Energy consumption and mix: (11) Total renewable energy consumption (MWh)(calculated as the sum of lines 8 to 10)
Comparative (N-1) (MWh) info
Calculation:
Sum of ((8) Fuel consumption for renewable sources, including biomass (also comprising industrial and municipal waste of biologic origin, biogas, renewable hydrogen, etc.) (MWh) + (9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) + (10) The consumption of self-generated non-fuel renewable energy (MWh))
Convert the value to MWh
Year N (MWh) info
Calculation:
Sum of ((8) Fuel consumption for renewable sources, including biomass (also comprising industrial and municipal waste of biologic origin, biogas, renewable hydrogen, etc.) (MWh) + (9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) + (10) The consumption of self-generated non-fuel renewable energy (MWh))
Convert the value to MWh
Energy consumption and mix: Share of renewable sources in total energy consumption (%)
Total Renewable Energy (kWh) (TotalRenewableEnergyInKwh)
Total Energy Consumption (MWh) (TotEnergyConsumptionInMwh)
Calculation:
Get StnryAssetCrbnFtprnt.Total Energy Consumption (MWh) for the previous year
((9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) + Vehicle Assets (Electricity) from (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)) /StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)
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
((9) Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) + Vehicle Assets (Electricity) from (5) Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh)) /StnryAssetCrbnFtprnt.Total Energy Consumption (MWh)
Energy consumption and mix: Total energy consumption (MWh) (calculated as the sum of lines 6, 7 and 11)
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
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
Example:
Stationary Assets - 2101047.19 MWh
Vehicle Assets - 3344255.69 US Gallons
Vehicle Assets (Electricity) - 0.00 MWh
Disclosure Requirement E1-5 – Energy intensity based on net revenue ( 44 )
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: Net revenue from activities in high climate impact sectors
Comparative (N-1) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue from High Climate Impact Sectors (E1NetRevHighClimateImpcSctr)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors for selected account for the previous year
For Aggregated Cases: Get SUM of ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors of accounts in hierarchy with parent company for the previous year
Reporting Year (N) info
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
% N / N-1 info
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
Energy intensity per net revenue: Net revenue from activities other than in high climate impact sectors
Comparative (N-1) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue Non-High Climate Impact Sectors (E1NetRevNonHighClimateimpcSctr)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Net Revenue Non-High Climate Impact Sectors for the previous year
For Aggregated Cases: Get SUM of ClimateChgEmssnFincSummary.E1 Net Revenue Non-High Climate Impact Sectors of the accounts in hierarchy with parent company for the previous year
Reporting Year (N) info
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
% N / N-1 info
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 per net revenue: Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue from activities in high climate impact sectors)
Comparative (N-1) info
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)
For Non-Aggregated Cases:
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
For Aggregated Cases:
If ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors > 0, then SUM of ClimateChgEmssnFincSummary.E1 Net Revenue from High Climate Impact Sectors of the accounts in hierarchy with parent company/ SUM of ClimateChgEmssnFincSummary.E1 Total Energy Consumption from High Climate Impact Sectors (MWh) of the accounts in hierarchy with parent company
Else 0
Reporting Year (N) info
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
% N / N-1 info
(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
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: Percentage of Scope1 GHG emissions from regulated emission trading schemes (%)
Base year (tCO2e) info
Base year value
Comparative (N-1) (tCO2e) info
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
Reporting Year Emissions (N) (tCO2e) info
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
% N / N-1 info
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: Biogenic emissions of CO2 from the combustion or bio-degradation of biomass not included in Scope 1 GHG emissions
Emissions (tCO2e) info
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: Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions
Emissions (tCO2e) info
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: Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in value chain not included in Scope 3 GHG emissions
Emissions (tCO2e) info
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 of contractual instruments, Scope 2 GHG emissions
Percentage (%) info
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
Contractual Instruments: Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments
Percentage (%) info
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
Contractual Instruments: 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 (%) info
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
Contractual Instruments: Percentage of Contractual Instruments Used for Sale and Purchase of Unbundled Energy Attribute Claims in Relation to Scope 2 GHG Emissions
Percentage (%) info
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
Contractual Instruments: Percentage of GHG Scope 3 calculated using primary data
Percentage (%) info
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 )
The undertaking shall disclose its GHG emissions intensity (total GHG emissions per net revenue).
GHG intensity per net revenue: Total GHG emissions (location-based) (tCO2e) / Net Revenue)
Comparative (N-1) info
Input Fields:
Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue (E1NetRevenue)
Annual Emissions Inventory (AnnualEmssnInventory)
Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
Total Scope 2 Location Based Emissions (TotScope2LocBasedEmssn)
Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
Calculation:
If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Total Scope 2 Location Based Emissions + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for previous year / ClimateChgEmssnFincSummary.E1 Net Revenue)
Else 0
Reporting Year (N) info
Input Fields:
Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue (E1NetRevenue)
Annual Emissions Inventory (AnnualEmssnInventory)
Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
Total Scope 2 Location Based Emissions (TotScope2LocBasedEmssn)
Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
Calculation:
If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Total Scope 2 Location Based Emissions + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for reporting year / ClimateChgEmssnFincSummary.E1 Net Revenue)
Else 0
% N / N-1 info
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
GHG intensity per net revenue: Total GHG emissions (market-based) (tCO2e) / Net Revenue)
Comparative (N-1) info
Input Fields:
Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue (E1NetRevenue)
Annual Emissions Inventory (AnnualEmssnInventory)
Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
Total Scope 2 Market Based Emissions (TotScope2MarketBsdEmssn)
Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
Calculation:
If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Total Scope 2 Market Based Emissions + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for previous year / ClimateChgEmssnFincSummary.E1 Net Revenue)
Else 0
Reporting Year (N) info
Input Fields:
Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue (E1NetRevenue)
Annual Emissions Inventory (AnnualEmssnInventory)
Total Scope 1 Emissions (tCO2e) (TotalScope1Emissions)
Total Scope 2 Market Based Emissions (TotScope2MarketBsdEmssn)
Total Scope 3 Emissions (tCO2e) (TotalScope3Emissions)
Calculation:
If (ClimateChgEmssnFincSummary.E1 Net Revenue > 0 ) then (SUM of AnnualEmssnInventory.Total Scope 1 Emissions (tCO2e) + AnnualEmssnInventory.Total Scope 2 Market Based Emissions + AnnualEmssnInventory.Total Scope 3 Emissions (tCO2e)) for reporting year / ClimateChgEmssnFincSummary.E1 Net Revenue)
Else 0
% N / N-1 info
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: Net Revenue used to calculate GHG Intensity
Monetary Amount info
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
CSRD Metric: Net Revenue (Other)
Monetary Amount info
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
CSRD Metric: Total net revenue (in financial statement)
Monetary Amount info
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
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: Total (tCO2eq)
For Aggregated Cases: Get CrbnCreditAlloc.Total Carbon Credits Allocated (tCO2e) for OmniForm selected CrbnCreditAlloc.Annual Emissions Inventory
For Non-Aggregated Cases: Get CrbnCreditAlloc.Total Carbon Credits Allocated (tCO2e) for CrbnCreditAlloc records with the matching CrbnCreditAlloc.Annual Emissions Inventory
Carbon credits cancelled in the reporting year: Share from removal projects (%)
Comparative (N-1) info
Input Fields:
Carbon Credit Project (CrbnCreditProject)
Mitigation Type (MitigationType)
Sustainability Credit (SustainabilityCredit)
Carbon Credit Project (CrbnCreditProjectId)
Carbon Credit Allocation (CrbnCreditAlloc)
Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
Carbon Credit Distribution (CrbnCreditDistribution)
Carbon Credit Allocation (CrbnCreditAllocId)
Sustainability Credit (SustainabilityCreditId)
Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
Logic: Get CrbnCreditProject where MitigationType = ‘Removal’ { Get SustainabilityCredit records where Carbon Credit Project = CrbnCreditProject.ID } Get CrbnCreditAlloc where CrbnCreditAlloc.Annual Emissions Inventory.ID=OmniForm selected Annual Emissions Inventory.ID for the same reporting year Get CrbnCreditDistribution where CrbnCreditDistribution.SustainabilityCreditId = SustainabilityCredit.ID and CrbnCreditDistribution.CrbnCreditAllocId = CrbnCreditAlloc.ID
(SUM(CrbnCreditDistribution.Total Carbon Credits Allocated (tCO2e))/CrbnCreditAlloc.Total Carbon Credits Allocated (tCO2e))*100 corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Carbon credits cancelled in the reporting year: Share from reduction projects (%)
Comparative (N-1) info
Input Fields:
Carbon Credit Project (CrbnCreditProject)
Mitigation Type (MitigationType)
Sustainability Credit (SustainabilityCredit)
Carbon Credit Project (CrbnCreditProjectId)
Carbon Credit Allocation (CrbnCreditAlloc)
Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
Carbon Credit Distribution (CrbnCreditDistribution)
Carbon Credit Allocation (CrbnCreditAllocId)
Sustainability Credit (SustainabilityCreditId)
Total Carbon Credits Allocated (tCO2e) (TotalCrbnCrAllocInTco2e)
Logic: Get CrbnCreditProject where MitigationType = ‘Reduction’ { Get SustainabilityCredit records where Carbon Credit Project = CrbnCreditProject.ID } Get CrbnCreditAlloc where CrbnCreditAlloc.Annual Emissions Inventory.ID=OmniForm selected Annual Emissions Inventory.ID for the same reporting year Get CrbnCreditDistribution where CrbnCreditDistribution.SustainabilityCreditId = SustainabilityCredit.ID and CrbnCreditDistribution.CrbnCreditAllocId = CrbnCreditAlloc.ID
Get CrbnCreditDistribution where CrbnCreditDistribution.SustainabilityCreditId = SustainabilityCredit.ID and CrbnCreditDistribution.CrbnCreditAllocId = CrbnCreditAlloc.ID corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Carbon credits cancelled in the reporting year: Share from projects within the EU (%)
Comparative (N-1) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Percentage of Carbon Credits Issued from Projects in European Union (E1PctCrbnCrProjEuropeanUnion)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits Issued from Projects in European Union from previous year
For Aggregated Cases:
Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits Issued from Projects in European Union from previous year corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Reporting year (N) info
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
Carbon credits cancelled in the reporting year: Share of carbon credits that qualify as corresponding adjustments (%)
Comparative (N-1) info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment (E1PctCrbnCrQualCoresAdjustment)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment from previous year
For Aggregated Cases:
Get ClimateChgEmssnFincSummary.E1 Percentage of Carbon Credits That Qualifies as Corresponding Adjustment from previous year corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Reporting year (N) info
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: Total (tCO2eq)
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: Carbon price applied for each metric tonne of greenhouse gas emission
Perimeter description
Volume at stake (tCO2e)
Carbon Price applied per tCO2e info
Input Fields: Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Carbon Price Applied for Each Metric Tonne of GHG Emissions (E1CrbnPriceMetricTonneGhgEmssn)
Calculation:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Carbon Price Applied for Each Metric Tonne of GHG Emissions from reporting year
For Aggregated Cases: Get SUM of ClimateChgEmssnFincSummary.E1 Carbon Price Applied for Each Metric Tonne of GHG Emissions from reporting year corresponding to the accounts in hierarchy with parent company
Types of internal carbon prices: Percentage of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme
Percentage (%) info
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:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 1 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year
For Aggregated Cases:
Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 1 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Types of internal carbon prices: Percentage of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme
Percentage (%) info
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:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 2 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year
For Aggregated Cases:
Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 2 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Types of internal carbon prices: Percentage of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme
Percentage (%) info
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:
For Non-Aggregated Cases: Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 3 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year
For Aggregated Cases:
Get ClimateChgEmssnFincSummary.E1 Percentage of Gross Scope 3 GHG Emissions Covered by Internal Carbon Pricing Scheme from reporting year corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
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.
CSRD Metric: Assets at material physical risk — Assets at material physical risk before considering climate change adaptation actions
E1 Number of Assets at Material Physical Risk Before Climate Change Adaptation Actions (E1AstMtrlPhyRiskClimateChg)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Number of Assets at Material Physical Risk Before Climate Change Adaptation Actions
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Number of Assets at Material Physical Risk Before Climate Change Adaptation Actions corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material physical risk — Assets at material physical risk before considering climate change adaptation actions
E1 Number of Assets at Acute Material Physical Risk Before Climate Change Adaptation Actions (E1AstAcutMtrlPhyRiskClimateChg)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Number of Assets at Acute Material Physical Risk Before Climate Change Adaptation Actions
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Number of Assets at Acute Material Physical Risk Before Climate Change Adaptation Actions corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material physical risk — Assets at chronic material physical risk before considering climate change adaptation actions
E1 Number of Assets at Chronic Material Physical Risk Before Climate Change Adaptation Actions (E1AstChrncMtrlPhyRiskClimate)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Number of Assets at Chronic Material Physical Risk Before Climate Change Adaptation Actions
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Number of Assets at Chronic Material Physical Risk Before Climate Change Adaptation Actions corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material physical risk — Percentage of assets at material physical risk before considering climate change adaptation actions
E1 Percentage of Assets at Material Physical Risk Before Climate Change Adaptation Actions (E1PctAstMtrlRiskBefClimateChg)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Physical Risk Before Climate Change Adaptation Actions
For Aggregated Cases:
Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Physical Risk Before Climate Change Adaptation Actions corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
CSRD Metric: Assets at material physical risk — Percentage of assets at material physical risk addressed by climate change adaptation actions
E1 Percentage of Assets at Material Physical Risk Addressed by Climate Change Adaptation Actions (E1PctAstMtrlPhyRiskClimateChg)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Physical Risk Addressed by Climate Change Adaptation Actions
For Aggregated Cases:
Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Physical Risk Addressed by Climate Change Adaptation Actions corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
CSRD Metric: Assets at material physical risk — Net revenue from business activities at material physical risk
E1 Net Revenue from Business Activities at Material Physical Risk (E1NetRevBusActvMtrlPhyRisk)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Net Revenue from Business Activities at Material Physical Risk
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Net Revenue from Business Activities at Material Physical Risk corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material physical risk — Percentage of net revenue from business activities at material physical risk
E1 Percentage of Net Revenue from Business Activities at Material Physical Risk (E1PctNetRevBusActvMtrlPhyRisk)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Percentage of Net Revenue from Business Activities at Material Physical Risk
For Aggregated Cases:
Get ClimateChgRiskOppSummary.E1 Percentage of Net Revenue from Business Activities at Material Physical Risk corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
CSRD Metric: Assets at material transition risk — Assets at material transition risk before considering climate mitigation actions
E1 Number of Assets at Material Transition Risk Before Climate Mitigation Actions (E1AstMtrlTrnstRiskBefMitgAct)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Number of Assets at Material Transition Risk Before Climate Mitigation Actions
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Number of Assets at Material Transition Risk Before Climate Mitigation Actions corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material transition risk — Percentage of assets at material transition risk before considering climate mitigation actions
E1 Percentage of Assets at Material Transition Risk Before Climate Mitigation Actions (E1PctAstMtrlTrnstRiskBefMitg)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Transition Risk Before Climate Mitigation Actions
For Aggregated Cases:
Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Transition Risk Before Climate Mitigation Actions corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
CSRD Metric: Assets at material transition risk — Percentage of assets at material transition risk addressed by climate change mitigation actions
E1 Percentage of Assets at Material Transition Risk Addressed by Climate Change Mitigation Actions (E1PctAstMtrlTrnstRiskAddrMitg)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Transition Risk Addressed by Climate Change Mitigation Actions
For Aggregated Cases:
Get ClimateChgRiskOppSummary.E1 Percentage of Assets at Material Transition Risk Addressed by Climate Change Mitigation Actions corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
CSRD Metric: Assets at material transition risk — Total carrying amount of real estate assets by energy efficiency classes
E1 Total Amount of Real Estate Assets by Energy Efficiency Classes (E1CarrValRealEstAstEnrgyEfcy)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Total Amount of Real Estate Assets by Energy Efficiency Classes
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Total Amount of Real Estate Assets by Energy Efficiency Classes corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material transition risk — Estimated amount of potentially stranded assets
E1 Estimated Amount of Potentially Stranded Assets (E1EstmtAmtPotStrandedAssets)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Estimated Amount of Potentially Stranded Assets
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Estimated Amount of Potentially Stranded Assets corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material transition risk — Percentage of estimated share of potentially stranded assets of total assets at material transition risk
E1 Percentage of Potentially Stranded Assets at Material Transition Risk (E1PctStrandedAstMtrlTranstRisk)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Percentage of Potentially Stranded Assets at Material Transition Risk
For Aggregated Cases:
Get ClimateChgRiskOppSummary.E1 Percentage of Potentially Stranded Assets at Material Transition Risk corresponding to the accounts in hierarchy with parent company in this format:
% Value - AccountName
Example:
15.50% - Affiliate Account 1
20.30% - Subsidiary Account 2
15.50% - Parent Company
20.30% - Subsidiary Account 1
CSRD Metric: Assets at material transition risk — Total carrying amount of real estate assets for which energy consumption is based on internal estimates
E1 Total Carrying Amount of Real Estate Assets with Internal Energy Consumption Estimates (E1TotalAmountRealEstateAssets)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Total Carrying Amount of Real Estate Assets with Internal Energy Consumption Estimates
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Total Carrying Amount of Real Estate Assets with Internal Energy Consumption Estimates corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material transition risk — Liabilities from material transition risks that may have to be recognized in financial statements
E1 Material Transition Risk Liabilities Recognized in Financial Statements (E1LiabMtrlTrnstRisksFinclStmt)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Material Transition Risk Liabilities Recognized in Financial Statements
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Material Transition Risk Liabilities Recognized in Financial Statements corresponding to the accounts in hierarchy with parent company
CSRD Metric: Assets at material transition risk — Number of Scope 1 GHG emission allowances within regulated emission trading schemes
E1 Number of Scope 1 GHG Emissions Allowances Within Regulated Emission Trading Schemes (E1NbrScp1GhgEmssnTrdSchemes)
Calculation:
For Non-Aggregated Cases: Get ClimateChgRiskOppSummary.E1 Number of Scope 1 GHG Emissions Allowances Within Regulated Emission Trading Schemes
For Aggregated Cases: Get SUM of ClimateChgRiskOppSummary.E1 Number of Scope 1 GHG Emissions Allowances Within Regulated Emission Trading Schemes corresponding to the accounts in hierarchy with parent company
ESRS E2 Pollution
Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities.
Disclosure Requirement E2-4 – Pollution of air, water and soil 26.
The undertaking shall disclose the pollutants that it emits through its own operations, as well as the microplastics it generates or uses.
E2 Percentage of Total Emissions of Pollutants To Soil in Areas of High-Water Stress (E2PctEmssnPolutSoilWtrStrss)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Percentage of Total Emissions of Pollutants To Soil in Areas of High-Water Stress
Disclosure Requirement E2-5 – Substances of concern and substances of very high concern
The undertaking shall disclose information on the production, use, distribution, commercialisation and import/export of substances of concern and substances of very high concern, on their own, in mixtures or in articles.
CSRD Metric: Total Amount of Substances of Concern Generated, Used During Production, or Procured Broken Down by Main Hazard Classes of Substances of Concern
E2 Total Amount of Substances of Concern Generated, Used During Production, or Procured Broken Down by Main Hazard Classes of Substances of Concern (E2AmountSbstncCncrnHazardCls)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Total Amount of Substances of Concern Generated, Used During Production, or Procured Broken Down by Main Hazard Classes of Substances of Concern
CSRD Metric: Total Amount of Substances of Concern Generated, Used During Production, or Procured
E2 Amount of Substances of Concern That Leave Facilities as Part of Products by Main Hazard Classes of Substances of Concern (E2AmtSbstncCncrnPartPrdctHzrd)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Amount of Substances of Concern That Leave Facilities as Part of Products by Main Hazard Classes of Substances of Concern
CSRD Metric: Amount of Substances of Concern That Leave Facilities as Services by Main Hazard Classes of Substances of Concern
E2 Amount of Substances of Concern That Leave Facilities as Services by Main Hazard Classes of Substances of Concern (E2AmtSbstncCncrnSrvcsHazardCls)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Amount of Substances of Concern That Leave Facilities as Services by Main Hazard Classes of Substances of Concern
CSRD Metric: Total Amount of Substances of Very High Concern That Are Generated or Used During Production or Procured by Main Hazard Classes of Substances of Concern
E2 Total Amount of Substances of Very High Concern That Are Generated or Used During Production or Procured by Main Hazard Classes of Substances of Concern (E2TotSbstncHighCncrnGenHzrdCls)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Total Amount of Substances of Very High Concern That Are Generated or Used During Production or Procured by Main Hazard Classes of Substances of Concern
CSRD Metric: Total Amount of Substances of Very High Concern That Leave Facilities as Emissions, Products, or Part of Products or Services by Main Hazard Classes of Substances of Concern
E2 Total Amount of Substances of Very High Concern That Leave Facilities as Emissions, Products, or Part of Products or Services by Main Hazard Classes of Substances of Concern (E2TotSbstncHighCncrnPrdctHzrd)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Total Amount of Substances of Very High Concern That Leave Facilities as Emissions, Products, or Part of Products or Services by Main Hazard Classes of Substances of Concern
CSRD Metric: Amount of Substances of Very High Concern That Leave Facilities as Emissions by Main Hazard Classes of Substances of Concern
E2 Amount of Substances of Very High Concern That Leave Facilities as Emissions by Main Hazard Classes of Substances of Concern (E2AmtSbstncHighCncrnEmssnHzrd)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Amount of Substances of Very High Concern That Leave Facilities as Emissions by Main Hazard Classes of Substances of Concern
CSRD Metric: Amount of Substances of Very High Concern That Leave Facilities as Products by Main Hazard Classes of Substances of Concern
E2 Amount of Substances of Very High Concern That Leave Facilities as Products by Main Hazard Classes of Substances of Concern (E2AmtSbstncHighCncrnPrdctHzrd)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Amount of Substances of Very High Concern That Leave Facilities as Products by Main Hazard Classes of Substances of Concern
CSRD Metric: Amount of Substances of Very High Concern That Leave Facilities as Part of Products by Main Hazard Classes of Substances of Concern
E2 Amount of Substances of Very High Concern That Leave Facilities as Part of Products by Main Hazard Classes of Substances of Concern (E2AmtSbstncHighCncrnPartHzrd)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Amount of Substances of Very High Concern That Leave Facilities as Part of Products by Main Hazard Classes of Substances of Concern
CSRD Metric: Amount of Substances of Very High Concern That Leave Facilities as Services by Main Hazard Classes of Substances of Concern
E2 Amount of Substances of Very High Concern That Leave Facilities as Services by Main Hazard Classes of Substances of Concern (E2AmtSbstncHighCncrnSrvcsHzrd)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Amount of Substances of Very High Concern That Leave Facilities as Services by Main Hazard Classes of Substances of Concern
Disclosure Requirement E2-6 – Anticipated financial effects from material pollution-related risks and opportunities.
36.The undertaking shall disclose the anticipated financial effects of material pollution-related risks and opportunities.
CSRD Metric: Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from pollution-related impacts
E2 Percentage of Net Revenue from Products and Services Containing Substances of Very High Concern (E2PctNetRevSvcSbstncHighCncrn)
Calculation:
SUM of PltnImpactRiskOppSummary.E2 Percentage of Net Revenue from Products and Services Containing Substances of Very High Concern
ESRS E3 Water and marine resources
Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities 8. The undertaking shall describe the process to identify material impacts, risks and opportunities and shall provide information on:
(a) whether and how the undertaking it has screened its assets and activities in order to identify its actual and potential water and marine resources -related impacts, risks and opportunities in its own operations and its upstream and downstream value chain , and if so the methodologies, assumptions and tools used in the screening;
(b) whether and how it has conducted consultations, in particular, with affected communities ( 71 ).
Disclosure Requirement E3-4 – Water consumption
The disclosure required by paragraph 26 relates to own operations and shall include:
(a) total water consumption in m3;
(b) total water consumption in m3 in areas at water risk, including areas of high-water stress ;
(c) total water recycled and reused in m3; ( 75 )
(d) total water stored and changes in storage in m3; and
(e) any contextual information necessary regarding points (a) to (d), including the water basins’ water quality and quantity, how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modelled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.
CSRD Metric: Total water consumption
Input Fields: Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
Total Consumption (Ml) (TotalConsumptionInMl)
Calculation:
(SUM of StnryAssetWaterFtprnt.Total Consumption (Ml) * 1000.0
CSRD Metric: Total water consumption in areas at water risk, including areas of high-water stress
Input Fields:
Stationary Asset Water Activity (StnryAssetWaterActvty)
SUM of StnryAssetWaterActvty.Quantity (m3) Where EnvironmentalRisk.Baseline Stress = ‘High’ AND (…footprint filter)
For StnryAssetWaterActvty, the filtering of the records that match the reporting year: StnryAssetWaterActvty.Reporting Year = report year OR StnryAssetWaterActvty.Start Date within report year range, OR StnryAssetWaterActvty.End Date within report year range.
For StnryAssetWaterActvty, the filtering of the records that match the accounts included in the report: StnryAssetEnvrSrc.Account
CSRD Metric: Total water recycled and reused
Input Fields: Stationary Asset Water Activity (StnryAssetWaterActvty)
Quantity (m3) (QuantityInM3)
Activity Source Type (ActivitySourceType)
Reporting Year (ReportingYear)
Start Date (StartDate)
End Date (EndDate)
Calculation:
SUM of StnryAssetWaterActvty.Quantity (m3) WHERE StnryAssetWaterActvty.Activity Source Type IN (‘Recycled Water’, ‘Reused Water’) AND StnryAssetWaterActvty.Activity Type = ‘Consumption’ AND (…footprint filter)
For StnryAssetWaterActvty, the filtering of the records that match the reporting year: StnryAssetWaterActvty.Reporting Year = report year OR StnryAssetWaterActvty.Start Date within report year range, OR StnryAssetWaterActvty.End Date within report year range.
For StnryAssetWaterActvty, the filtering of the records that match the accounts included in the report: StnryAssetEnvrSrc.Account
CSRD Metric: Total water stored
Input Fields: Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
Total Storage (Ml) (TotalStorageInMl)
Calculation:
SUM of StnryAssetWaterFtprnt.Total Storage (Ml) * 1000.0
CSRD Metric: Changes in water storage
Input Fields: Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
Total Storage (Ml) (TotalStorageInMl)
Total Storage During Previous Year (m3) (TotalStorageDuringPreviousYear)
Calculation:
(1000.0 * (SUM of StnryAssetWaterFtprnt.Total Storage (Ml)) - (SUM of StnryAssetWaterFtprnt.Total Storage During Previous Year (m3))
CSRD Metric: Share of the measure obtained from direct measurement, from sampling and extrapolation, or from best estimates
Input Fields: Stationary Asset Water Activity (StnryAssetWaterActvty)
Quantity (m3) (QuantityInM3)
Activity Type (ActivityType)
Water Data Measurement (WaterDataMeasurement)
Calculation:
Direct Quantity = (SUM of StnryAssetWaterActvty.Quantity (m3) WHERE StnryAssetWaterActvty.Activity Type = ‘Consumption’ AND StnryAssetWaterActvty.Water Data Measurement IN (‘DirectMeasurement’, ‘BestEstimate’, ‘SamplingAndExtrapolation’) AND (…footprint filter))
Total Quantity = (SUM of StnryAssetWaterActvty.Quantity (m3) WHERE StnryAssetWaterActvty.Activity Type = ‘Consumption’ AND (…footprint filter))
Result = Direct Quantity / Total Quantity (or 0 if either are missing)
For StnryAssetWaterActvty, the filtering of the records that match the reporting year: StnryAssetWaterActvty.Reporting Year = report year OR StnryAssetWaterActvty.Start Date within report year range, OR StnryAssetWaterActvty.End Date within report year range.
For StnryAssetWaterActvty, the filtering of the records that match the accounts included in the report: StnryAssetEnvrSrc.Account
CSRD Metric: Water intensity ratio
Input Fields:
Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
Total Consumption (Ml) (TotalConsumptionInMl)
Climate Change Emissions and Financial Summary (ClimateChgEmssnFincSummary)
E1 Net Revenue to Calculate GHG Intensity (E1NetRevenueCalcGhgIntensity)
Calculation:
(1000.0 * (SUM of StnryAssetWaterFtprnt.Total Consumption (Ml)) / (SUM of ClimateChgEmssnFincSummary.E1 Net Revenue to Calculate GHG Intensity)
CSRD Metric: Total water discharges
Input Fields: Stationary Asset Water Footprint (StnryAssetWaterFtprnt)
Total Discharge (Ml) (TotalDischargeInMl)
Calculation:
1000.0 * (SUM of StnryAssetWaterFtprnt.Total Discharge (Ml))
ESRS E4 Biodiversity and ecosystems
Disclosure Requirement E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model
The information required by paragraph 42 is in addition to the information on current financial effects on the entity’s financial position, financial performance and cash flows for the reporting period required under ESRS 2 SBM-3 para 48 (d).
CSRD Metric: Financing effects (direct and indirect costs) of biodiversity offsets
E4 Area of Sites Owned, Leased, or Managed In or Near Protected Areas or Key Biodiversity Areas That the Company is Negatively Affecting (E4NbrSiteOwnLsdMngBiodiversity)
Calculation:
BiodiversitySummary.E4 Area of Sites Owned, Leased, or Managed In or Near Protected Areas or Key Biodiversity Areas That the Company is Negatively Affecting
E4 Area Covered by Invasive Alien Species (E4AreaCvInvasiveAlienSpecies)
Calculation:
BiodiversitySummary.E4 Area Covered by Invasive Alien Species
CSRD Metric: Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from biodiversity- and ecosystem-related impacts and dependencies
E4 Anticipated Financial Effects Due to Material Risks and Opportunities Arising from Biodiversity and Ecosystem-Related Impacts and Dependencies (E4AntcpFinclEffMaterialRisks)
Calculation:
BiodiversitySummary.E4 Anticipated Financial Effects Due to Material Risks and Opportunities Arising from Biodiversity and Ecosystem-Related Impacts and Dependencies
ESRS E5 Resource use and circular economy
Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities
Disclosure Requirement E5-4 – Resource inflows
When an undertaking assesses that resource inflows is a material sustainability matter, it shall disclose the following information about the materials used to manufacture the undertaking’s products and services during the reporting period, in tonnes or kilogrammes:
(a) the overall total weight of products and technical and biological materials used during the reporting period;
(b) the percentage of biological materials (and biofuels used for non-energy purposes) used to manufacture the undertaking’s products and services (including packaging ) that is sustainably sourced, with the information on the certification scheme used and on the application of the cascading principle; and
(c) the weight in both absolute value and percentage, of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking’s products and services (including packaging)
CSRD Metric: Overall total weight of products and technical and biological materials used during the reporting period
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Total Weight of Products and Technical and Biological Materials Used (in Kg) (E5WtPrdctTechBiolMaterials)
Calculation:
SUM of SustnMaterialUseSummary.E5 Total Weight of Products and Technical and Biological Materials Used (in Kg)
CSRD Metric: Percentage of biological materials (and biofuels used for non-energy purposes)
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Percentage of Biological Materials and Biofuels Used for Non-Energy Purposes (E5PctBiologicalMaterials)
Calculation:
SUM of SustnMaterialUseSummary.E5 Percentage of Biological Materials and Biofuels Used for Non-Energy Purposes
CSRD Metric: The absolute weight of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking’s products and services (including packaging)
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Absolute Weight of Secondary Reused or Recycled Components, Secondary Intermediary Products, and Secondary Materials Used to Manufacture the Company’s Products and Services Including Packaging (Kg) (E5WtScndReusedRecycComponents)
Calculation:
SUM of SustnMaterialUseSummary.E5 Absolute Weight of Secondary Reused or Recycled Components, Secondary Intermediary Products, and Secondary Materials Used to Manufacture the Company’s Products and Services Including Packaging (Kg)
CSRD Metric: Percentage of secondary reused or recycled components, secondary intermediary products and secondary materials
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Percentage of Secondary Reused or Recycled Components, Secondary Intermediary Products, and Secondary Materials (E5PctWtScndReusedRecycCmpnt)
Calculation:
SUM of SustnMaterialUseSummary.E5 Percentage of Secondary Reused or Recycled Components, Secondary Intermediary Products, and Secondary Materials
Disclosure Requirement E5-5 – Resource outflows
Undertakings for which outflows are material shall disclose:
(a) The expected durability of the products placed on the market by the undertaking, in relation to the industry average for each product group;
(b) The reparability of products, using an established rating system, where possible;
(c) The rates of recyclable content in products and their packaging
CSRD Metric: The rates of recyclable content in products
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Rate of Recyclable Content in Products (E5RateRecyclableCntntProducts)
Calculation:
SUM of SustnMaterialUseSummary.E5 Rate of Recyclable Content in Products
CSRD Metric: The rates of recyclable content in products packaging
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Rate of Recyclable Content in Product Packaging (E5RtRecyclableCntntPrdctPkg)
Calculation:
SUM of SustnMaterialUseSummary.E5 Rate of Recyclable Content in Product Packaging
Disclosure Requirement E5-5 – Resource outflows
The undertaking shall disclose the following information on its total amount of waste from its own operations, in tonnes or kilogrammes:
(a) the total amount of waste generated
CSRD Metric: Total Waste generated
Input Fields: Waste Footprint (WasteFootprint)
Total Waste Quantity in Tonnes (TotalWasteQuantityinTonnes)
Reporting Year (ReportingYear)
Start Date (StartDate)
End Date (EndDate)
Calculation:
SUM of WasteFootprint.Total Waste Quantity in Tonnes
For WasteFootprint, the filtering of the records that match the reporting year: WasteFootprint.Reporting Year = report year OR WasteFootprint.Start Date within report year range, OR WasteFootprint.End Date within report year range.
For WasteFootprint, the filtering of the records that match the accounts included in the report: StnryAssetEnvrSrc.Account
Disclosure Requirement E5-5 – Resource outflows
(b) the total amount by weight diverted from disposal, with a breakdown between hazardous waste and non-hazardous waste and a breakdown by the following recovery operation types:
i. preparation for reuse;
ii. recycling ; and
iii. other recovery operations.
(c) the amount by weight directed to disposal by waste treatment type and the total amount summing all three types, with a breakdown between hazardous waste and non-hazardous waste. The waste treatment types to be disclosed are:
i. incineration ;
ii. landfill; and
iii. other disposal operations;
(d) the total amount and percentage of non-recycled waste
Calculation filtering: For ALL queries on GeneratedWaste, this applies.
For GeneratedWaste, the filtering of the records that match the reporting year: Reporting Year = report year OR Start Date within report year range, OR End Date within report year range.
For GeneratedWaste, the filtering of the records that match the accounts included in the report: StnryAssetEnvrSrc.Account OR Scope3EmssnSrc.Account
CSRD Metric: Total amount of waste diverted from disposal (in Tonnes)
Hazardous Waste info
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type IN (‘Recycled’, ‘Preparation for Reuse’, ‘Other Recovery Operations’)
Non-Hazardous Waste info
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type IN (‘Recycled’, ‘Preparation for Reuse’, ‘Other Recovery Operations’)
CSRD Metric: Amount - Recycled
Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type = ‘Recycled’
Non-Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type = ‘Recycled’
CSRD Metric: Amount - Prepared for Reuse
Hazardous Waste info
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type = ‘Preparation for Reuse’
Non-Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type = ‘Preparation for Reuse’
CSRD Metric: Amount - Other Recovery Operations
Hazardous Waste info
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type = ‘Other Recovery Operations’
Non-Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type = ‘Other Recovery Operations’
CSRD Metric: Total amount of waste directed to disposal (in Tonnes)
Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type IN (‘Combustion’, ‘Landfilled’, ‘Other Disposal Operations’)
Non-Hazardous Waste info
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type IN (‘Combustion’, ‘Landfilled’, ‘Other Disposal Operations’)
CSRD Metric: Amount - Combusted
Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type = ‘‘Combustion’
Non-Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type = ‘‘Combustion’
CSRD Metric: Amount - LandFilled
Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type = ‘Landfilled’
Non-Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type = ‘Landfilled’
CSRD Metric: Amount - Other Disposal Operations
Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE AND GeneratedWaste.Disposal Type = ‘Other Disposal Operations’
Non-Hazardous Waste info
{Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = FALSE AND GeneratedWaste.Disposal Type = ‘Other Disposal Operations’
Non-recycled waste (in Tonnes)
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Disposal Type (DisposalType)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Disposal Type IN (‘Preparation for Reuse’, ‘Other Recovery Operations’, ‘Combustion’, ‘Landfilled’, ‘Other Disposal Operations’)
Percentage of non-recycled waste
Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Disposal Type (DisposalType)
Calculation:
“Non-recycled waste (in Tonnes)” value above / Total waste (in Tonnes)
The “Total waste (in Tonnes)” is: SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Disposal Type IN (‘Recycled’, ‘Preparation for Reuse’, ‘Other Recovery Operations’, ‘Combustion’, ‘Landfilled’, ‘Other Disposal Operations’)
Disclosure Requirement E5-5 – Resource outflows
The undertaking shall also disclose the total amount of hazardous waste and radioactive waste generated by the undertaking, where radioactive waste is defined in Article 3(7) of Council Directive 2011/70/Euratom
CSRD Metric: Total amount of hazardous waste
Input Fields: Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Hazardous (IsHazardous)
Calculation:
SUM of Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Hazardous = TRUE
CSRD Metric: Total amount of radioactive waste
Input Fields: Generated Waste (GeneratedWaste)
Disposed Waste Quantity in Tonnes (DisposedWasteQuantityinTonnes)
Radioactive (IsRadioactive)
Calculation:
SUM of GeneratedWaste.Disposed Waste Quantity in Tonnes WHERE GeneratedWaste.Radioactive = TRUE
Disclosure Requirement E5-6 – Anticipated financial effects from material resource use and circular economy-related risks and opportunities
The disclosure shall include:
(a) a quantification of the anticipated financial effects in monetary terms before considering resource use and circular economy-related actions, or where not possible without undue cost or effort, qualitative information. For financial effects arising from material opportunities, a quantification is not required if it would result in disclosure that does not meet the qualitative characteristics of information (see ESRS 1 Appendix B Qualitative characteristics of information );
CSRD Metric: Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from resource use and circular economy-related impacts
Input Fields: Sustainability Material Use Summary (SustnMaterialUseSummary)
E5 Anticipated Financial Effects of Material Risks and Opportunities from Resource Use and Circular Economy-Related Impacts (E5AntcpFinclEffMaterialRisks)
Calculation:
SUM of SustnMaterialUseSummary.E5 Anticipated Financial Effects of Material Risks and Opportunities from Resource Use and Circular Economy-Related Impacts
ESRS S1 Own workforce
Disclosure Requirement S1-6 – Characteristics of the undertaking’s employees
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;
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
Get SUM(EmployeeDemographicSum.EmployeeCount) where EmployeeDemographicSum.ReportType=‘Headcount’ and EmployeeDemographicSum.EmploymentType not in (‘Non-Employee or Self-Employed’, ‘Provided By Undertakings’)
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
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.
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
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
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.
(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
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.
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
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).
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
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
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:
(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
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.
(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
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.
Get DivrsEquityInclSum.Gender, DivrsEquityInclSum.ManagementLevel, DivrsEquityInclSum.AgeGroup, DivrsEquityInclSum.EmployeeCount, and DivrsEquityInclSum.EmployeePercentage where DivrsEquityInclSum.DiversityType=’Gender’
Disclosure Requirement S1-10 – Adequate wages
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.
Get EmploymentCompensationSummary.Country and EmploymentCompensationSummary.Average Hourly Wage
Disclosure Requirement S1-11 – Social protection
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.
Get EmpBenefitSummary.BenefitType, EmpBenefitSummary.Country, EmpBenefitSummary.BenefitUsage, EmpBenefitSummary.EmploymentType, EmpBenefitSummary.EmployeeCount, and EmpBenefitSummary.EmployeePercentage
Disclosure Requirement S1-12– Persons with disabilities
The undertaking shall disclose the percentage of its own employees with disabilities.
Get DivrsEquityInclSum.DiversityType, DivrsEquityInclSum.Gender, DivrsEquityInclSum.EmployeeCount, and DivrsEquityInclSum.EmployeePercentage where DivrsEquityInclSum.DiversityType=’Ability’
Diversity type: Total number of its own employees with disabilities
Get Sum (DivrsEquityInclSum.EmployeePercentage) where DivrsEquityInclSum.DiversityType=’Ability’
Disclosure Requirement S1-13 – Training and skills development metrics
The undertaking shall disclose the extent to which training and skills development is provided to its employees.
Program Category: Gender of employees that participated in Training
Gender info
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
Program Category: Total number of employees that participated in Training
Employee Count info
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
Program Category: Total percentage of employees that participated in Training
Percentage (%) info
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 (%)
Program Category info
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
Program Category: Total number of employees that participated in Skill development-related activities
Employee Count info
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
Program Category: Total percentage of employees that participated in Skill development-related activities
Percentage (%) info
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
Gender info
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.
Gender: Total number of training hours offered to and completed by employees
Average Training Time info
Total Number Training Hours calculated from the rows queries for this table:
SUM(Total Employee Count * Average Training Time)
Gender: Average number of training hours by employees
Average Training Time info
Average Training Time calculated from the rows queried for this table:
Management Level, Employee Count, Average Training Time
Management Level info
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.
Management Level: Total number of training hours offered to and completed by employees
Average Training Time info
Total Number Training Hours calculated from the rows queries for this table:
SUM(Total Employee Count * Average Training Time)
Management Level: Average number of training hours by employees
Average Training Time info
Average Training Time calculated from the rows queried for this table:
Business Function, Employee Count, Average Training Time
Business Function info
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
Business Function: Total number of training hours offered to and completed by employees
Average Training Time info
Total Number Training Hours calculated from the rows queries for this table:
SUM(Total Employee Count * Average Training Time)
Business Function: Average number of training hours by employees
Average Training Time info
Average Training Time calculated from the rows queried for this table:
Non Employees, Employee Count, Average Training Time
Non Employees info
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
Non Employees: Total number of training hours offered to and completed by employees
Average Training Time info
Total Number Training Hours calculated from the rows queries for this table:
SUM(Total Employee Count * Average Training Time)
Non Employees: Average number of training hours by employees
Average Training Time info
Average Training Time calculated from the rows queried for this table:
Disclosure Requirement S1-14 – Health and safety metrics
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
(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
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’
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’
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’
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’
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
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):
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.
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
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.
(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
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
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
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)
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.
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
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.
Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.IncidentType = ‘Complaint’ and OrgIncidentSummary.IncidentSubtype = ‘Filed to National Contact Points’
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
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
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
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
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
Get OrgIncidentSummary.Category, OrgIncidentSummary.IncidentType, OrgIncidentSummary.IncidentSubtype, OrgIncidentSummary.IncidentCount, OrgIncidentSummary.FineAmount where OrgIncidentSummary.Category = ‘Violation of Human Rights’
Category: Total amount of fines, penalties and compensation for damages for the human rights violation incidents disclosed:
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
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
The undertaking shall provide information on incidents of corruption or bribery during the reporting period.
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
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’
Get SUM(OrgIncidentSummary.IncidentCount) where OrgIncidentSummary.Category = ‘Violation of Anti-Corruption and Anti-Bribery Laws’ and OrgIncidentSummary.CorrectiveActionType = ‘Conviction’
Category: Total amount of fines for violation of anti-corruption and anti- bribery laws
Get SUM(OrgIncidentSummary.FineAmount) where OrgIncidentSummary.Category = ‘Violation of Anti-Corruption and Anti-Bribery Laws’ and OrgIncidentSummary.CorrectiveActionType = ‘Conviction’
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
Incident Type: Total Number of confirmed incidents in which own workers were dismissed or disciplined
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”
Incident Type: Total Number of confirmed incidents relating other workers
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
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
Category info
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
Category info
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
Category info
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
Category info
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
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.
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