范围1、2、3温室气体总排放量

Chapter 5 of ESRS 1 General Requirements defines the reporting boundary to be applied. The starting point of that boundary corresponds to financial control as per the GHG Protocol Corporate Accounting and Reporting Standard (2004). In addition, the undertaking applies the provisions in paragraphs 72 (leased assets), 73 (benefit schemes) and AR 35 for paragraph 62 (joint operations) of ESRS 1 General Requirements. When, due to specific facts and circumstances, the information reported in paragraph 29(a)

(b) is insufficient to portray the emissions resulting from operated assets that are outside the reporting boundary, the undertaking shall report GHG scope 1 and 2 emissions calculated on the basis of its operational control boundary as defined by the GHG Protocol Corporate Accounting and Reporting Standard (2004).

*(AR 39 amended)

• When preparing the information for reporting GHG emissions, the undertaking shall:

(a) *(AR 39

(a) amended)

• consider the GHG Protocol Corporate Accounting and Reporting Standard (2004). The undertaking may also consider Commission Recommendation (EU) 2021/2279[^5] or EN ISO 14064-1:

2018. In all cases, the requirements of ESRS take precedence over the above-mentioned GHG accounting standards (e.g. regarding reporting boundaries);

(b) *(AR 39

(c) amended)

• include emissions of CO2, CH4, N2O, HFCs, PFCs, SF6 and NF

3. Additional GHGs may be considered when significant;

(c) *(AR 39

(d) amended)

• use the most recent Global Warming Potential (GWP) values published by the Intergovernmental Panel on Climate Change (IPCC) based on a 100-year time horizon to calculate CO2eq emissions of non-CO2 gases. If emission factors based on older GWP values are the most suitable or available, the undertaking can use these and explain in accordance with ESRS 2 GDR-M, paragraph 49, which GWPs the GHG inventory is based on;

(d) *(AR 43(d), AR 45(f), AR 46

(k) amended)

• not include any removals, any purchased, sold or transferred carbon credits or any GHG allowances in the calculation of GHG emissions; and

(e) *(AR 43(c), AR 45(e), AR 46

(j) amended)

• not include biogenic emissions of CO2 from the combustion or biodegradation of biomass in scope 1, 2 and

3. The undertaking shall include non-CO2 GHG emissions, such as CH4 and N2O in the relevant scopes.

*(AR 43

(e) amended)

• For activities covered by the EU Emissions Trading System (ETS), the undertaking shall report on scope 1 emissions following the EU ETS methodology. The EU ETS methodology may also be applied to activities in geographies and sectors that are not covered by the EU ETS provided the methodology is aligned with local jurisdictional rules and relevant for the undertaking.

*(AR 44 amended)

• When preparing the information on the percentage of scope 1 GHG emissions from EU ETS required under paragraph 29(a), the undertaking shall:

(a) consider GHG emissions from its emission sources that are subject to EU ETS;

(b) ensure the same accounting period for gross scope 1 GHG emissions and GHG emissions regulated under the ETS; and

(c) calculate the share by using the following formula: `% = GHG emissions (tCO2eq) from emission sources subject to EU ETS / Scope 1 GHG emissions (tCO2eq)`

*(AR 45 amended)

• When preparing the information on gross scope 2 GHG emissions required under paragraph 29, the undertaking shall:

(a) *(AR 45

(a) amended)

• consider the GHG Protocol scope 2 Guidance (Version 2015), particularly the scope 2 quality criteria in Chapter 7.1 relating to contractual instruments. The undertaking may also consider Commission Recommendation (EU) 2021/2279 or the relevant requirements for the quantification of indirect GHG emissions from imported energy in EN ISO 14064-1:2018; and

(b) *(AR 45

(d) amended)

• in accordance with ESRS 2 GDR-M, provide information about any contractual instruments that is necessary to inform users’ understanding of the entity’s scope 2 market based GHG emissions.

*(AR 46 amended)

• When preparing the information on gross scope 3 GHG emissions required under paragraph 29, the undertaking shall:

(a) *(AR 46

(a) amended)

• consider the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011). The undertaking can also consider Commission Recommendation (EU) 2021/2279 or the relevant requirements for the quantification of indirect GHG emissions from EN ISO 14064-1:2018;

(b) *(AR 46

(c) amended)

• screen its total scope 3 GHG emissions based on the 15 scope 3 categories identified by the GHG Protocol Corporate Standard and GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011), using relevant estimates. Alternatively, the undertaking may screen its indirect GHG emissions based on the categories provided by EN ISO 14064-1:2018, Clause 5.2.4 (excluding indirect GHG emissions from imported energy);

(c) *(AR 46

(d) amended)

• identify and disclose its significant scope 3 categories based on the magnitude of their estimated GHG emissions and other criteria provided by the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011, p. 61 and 65-68) or EN ISO 14064-1:2018, Annex H.3.2, such as financial spend, influence, related transition risks and opportunities or stakeholder views;

(d) *(AR 46

(g) amended)

• prioritise its inputs and assumptions based on the characteristics of the data (e.g. data from specific activities within the entity’s upstream and downstream value chain; timely data that faithfully represents the jurisdiction of, and the technology used for, the upstream and downstream value chain activity and its GHG emissions; and data that has been verified);

(e) *(AR 46

(e) amended)

• update scope 3 GHG emissions in each significant category every year on the basis of current activity data and update the full scope 3 GHG inventory at least every three years or on the occurrence of a significant event or a significant change in circumstances;

(f) *(AR 46

(b) amended)

• consider the GHG Accounting and Reporting Standard for the Financial Industry from the Partnership for Carbon Accounting Financials (PCAF), specifically Part A Financed Emissions ‘PCAF (2022). The Global GHG Accounting and Reporting Standard Part A: Financed Emissions. Second Edition’, if it is a financial institution; and

(g) *(AR 51 amended)

• if applicable, disclose GHG emissions from purchased cloud computing and data centre services as a subset of the overarching scope 3, category 1 ‘upstream purchased goods and services’.

*(AR 49 amended)

• The undertaking shall disaggregate its GHG emissions in accordance with the provisions of ESRS 1 General Requirements, Chapter 3.3.2, if applicable. For example, it can disaggregate its GHG emissions by country or geography, operating segments, economic activity, subsidiary, GHG (CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 and other GHGs considered by the undertaking) or source type (stationary combustion, mobile combustion, process emissions and fugitive emissions).

*(AR 52 amended)

• The undertaking may present its GHG emissions in accordance with the table below, populating the rows as relevant in line with its disclosures under paragraph

29. A comparison of the undertaking’s emissions over time may be performed by comparing current year emissions to a meaningful comparative, e.g. a GHG emission reduction target base year, indicating the percentage change (reduction/increase) in the corresponding column. | Comparative Year | Current Year Emissions | % Change | | :----------------------------------------------------------- | :--------------------- | :------- | | **Scope 1 GHG emissions*

• | | | | Gross scope 1 GHG emissions (tCO2eq) | | | | Percentage of scope 1 GHG emissions from the EU Emissions Trading System (EU ETS) (%) | | | | **Scope 2 GHG emissions*
• | | | | Gross location-based scope 2 GHG emissions (tCO2eq) | | | | Gross market-based scope 2 GHG emissions (tCO2eq) | | | | **Significant scope 3 GHG emissions*
• | | | | Total gross indirect (scope 3) GHG emissions (tCO2eq) | | | |

1. Purchased goods and services <br> *[sub-category: Cloud computing and data centre services]

• | | | |

2. Capital goods | | | |

3. Fuel and energy-related activities (not included in scope 1 or scope 2) | | | |

4. Upstream transportation and distribution | | | |

5. Waste generated in operations | | | |

6. Business traveling | | | |

7. Employee commuting | | | |

8. Upstream leased assets | | | |

9. Downstream transportation | | | |

10. Processing of sold products | | | |

11. Use of sold products | | | |

12. End-of-life treatment of sold products | | | |

13. Downstream leased assets | | | |

14. Franchises | | | |

15. Investments | | | | **Direct biogenic scope 1 emissions*

• | | |