E1

Overview

• strategy
• IRO management → Impacts, Risks, Opportunities
• metrics and targets
• prevent double counting of emissions
• Paris Agreement

Visual

• not exam relevant, just for info and completeness

Sub Topics

E1-6.48

• gross scope 1 GHG Emissions in metric tonnes CO2eq
  • Emission Trading/offsetting reported separately
• disaggregate for parent, subsidiary, and investees

AR 63

• stationary combustion
• mobile combustion
• process emissions
• fugitive emissions
• biogenic emissions

E1-6.49

• gross scope 2 GHG Emissions by location and by market
• disaggregate for parent, subsidiary, and investees

AR 45

• purchased electricity (location based)
• purchased electricity (market based)
• steam
• heat/cooling
• district heating (Fernwaerme)

E1-6.51

• scope 3 GHG Emissions by significant scope 3 category

Reporting Example

AR 48