Background Info

Setting
- Turnover = 50,65 MEUR
- Total assets = 26,40 MEUR
- Employees = 336
- Not listed
Main business area
- Transportation of goods by road
- Distribution of advertising material
Vehicle fleet
- Mercedes eSprinter (100% electric)
- permissible total weight: 3500 kg
- Winter tires (all-season): 225/75R16C (Dunlop Econodrive Winter)

Questions

~~NFRD~~ :luc_x:
- not more than 500 employees → not a PIEs
CSRD :luc_check: (from 2025)
- in 2024 not mandatory, since only PIEs are mandatory

Credit from here on: Benedek Farkas

Decide which climate objective to contribute to (no double counting allowed)
- eligible for 2 climate objectives
- is it aligned?
  - check NACE codes - industry codes
  - not necessary tho, just an indicator
  - our cars are in N1 category
Substantial contribution criteria (technical screening criteria)
- N1 category: zero co2 emissions
- not dedicated to the transportation of fossil fuels
Do no significant harm
- Climate change adaptation - Appendix A
  - conducting analysis…
- Circular economy
  - review of the technical screening criteria
- Pollution prevention
  - in this case: tire inspections
Minimum safeguards

4 steps are important (slides)

Preparation

Determination of the economic activity’s expected lifetime
- expected lifetime < 10 years
- expected lifetime > 10 years
Identification of climate hazards(risks)
- table in Appendix A
  - listing different hazards, categories
  - as a helping tool, not exhaustive
- identification of risks NOT in the table is possible
- understanding causal relationships (e.g: slide 24)
Assessment of climate hazards
- checking RCP scenarios
  - hazard
  - exposure
  - vulnerability
Assessment of adaptation solutions (Action planning)
- action planning for identified remaining risks
  - often mean investments
- acceptable residual risk