Questions & Answers
Does the disclosure of emission factors include the values in, for example, 500 gCO2e/kWh, or is the description of the emission factor related to the source of the emission factor sufficient? Is the reporting organisation obliged to make the calculation tools publicly accessible or is only the access for auditors and EU/national authorities mandatory?
- GHG emission factors
Background
ESRS E1 paragraph AR 39 (b) states: ‘The undertaking shall disclose the methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions accompanied by the reasons why they were chosen and provide a reference or link to any calculation tools used’.
Answer
Users of information should be able to understand how the GHG inventory figures have been determined. For these purposes, it may be sufficient to refer to the sources of emission factors (EF) without providing the actual figures – which could result in too detailed a reporting and potentially obscure the relevant information. Alternatively, where the EF is a key determinant of a significant reported figure, it may be useful to disclose the actual values of an emission factor. It is up to the preparer to make the determination of when it is most appropriate to disclose just the source of EFs or to disclose the EF value.
Relations
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disclose the methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions accompanied by the reasons why they were chosen, and provide a reference or link to any calculation tools used; | |
disclose the methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions accompanied by the reasons why they were chosen, and provide a reference or link to any calculation tools used; | |
disclose the methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions accompanied by the reasons why they were chosen, and provide a reference or link to any calculation tools used; |