Glossary
2025 Draft Simplified ESRS

GHG emission reduction

Decrease in the undertaking’s Scope 1, 2, 3 or total GHG emissions at the end of the reporting period, relative to emissions in the base year. Emission reductions may result from, among others, energy efficiency, electrification, suppliers’ decarbonisation, electricity mix decarbonisation, sustainable products development or changes in reporting boundaries or activities (e.g. outsourcing, reduced capacities), provided they are achieved within the undertaking’s own operations and upstream and downstream value chain. Removals and avoided emissions are not counted as emission reductions.

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