Modification de DR E1-6


L'exigence de publication E1-6 sur les émissions de gaz à effet de serre (GES) à pour objectif de permettre de comprendre les émissions directes et indirectes de GES de l'entreprise, leur répartition dans la chaîne de valeur, et les risques de transition associés.

Éléments clés à inclure

# '''Émissions brutes de GES (en tonnes métriques équivalent CO2)'''
#* Périmètre 1 (émissions directes)
#* Périmètre 2 (émissions indirectes liées à l'énergie)
#* Périmètre 3 (autres émissions indirectes)
#* Émissions totales (somme des 3 périmètres)
# '''Détails pour le périmètre 1'''
#* Pourcentage des émissions provenant de systèmes d'échange de quotas
# '''Détails pour le périmètre 2'''
#* Émissions basées sur la localisation
#* Émissions basées sur le marché
# '''Ventilation périmètres 1 et 2'''
#* Groupe comptable consolidé
#* Sociétés bénéficiaires des investissements (avec contrôle opérationnel)
# '''Détails pour le périmètre 3'''
#* Émissions par catégorie significative
# '''Émissions totales'''
#* Avec périmètre 2 basé sur la localisation
#* Avec périmètre 2 basé sur le marché
# '''Intensité des émissions'''
#* Calcul : Émissions totales / Produit net
#* Rapprochement avec les états financiers

Points d'attention

* Utiliser la méthodologie définie dans ESRS 1 (paragraphes 62-67)
* Inclure les émissions des entités associées selon le contrôle opérationnel
* Expliquer tout changement significatif affectant la comparabilité interannuelle
* Pour le périmètre 3, se concentrer sur les catégories significatives
* Assurer la cohérence avec les informations financières

{| class="wikitable"
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or  alternative DP
|May 
[V]
|Appendix B - ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to undertaking with less  than 750 employees
|-
|E1
|E1-6
|44
|AR 39
|Gross Scopes 1,  2, 3 and Total GHG emissions - GHG emissions per scope [table]
|Table 
|
|
|
|
|-
|E1
|E1-6 
|50
|
|Gross Scopes 1,  2, 3 and Total GHG emissions - financial and operational control [table]
|Table 
|
|
|
|
|-
|E1
|E1-6 
|AR 41
|
|Disaggregation  of GHG emissions - by country, operating segments, economic activity,  subsidiary, GHG category or source type
|Table 
|
|
|
|
|-
|E1
|E1-6 
|AR 46 d
|
|Gross Scopes 1,  2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [table]
|Table 
|Alternative
|
|
|1 year
|-
|E1
|E1-6 
|AR 50
|
|Gross Scopes 1,  2, 3 and Total GHG emissions - Scope 3 GHG emissions (ISO 14064-1) [table]
|Table 
|Alternative
|
|
|1 year
|-
|E1
|E1-6 
|AR 52
|
|Gross Scopes 1,  2, 3 and Total GHG emissions - total GHG emissions - value chain [table]
|Table 
|
|
|
|1 year
|-
|E1
|E1-6
|48 a
|AR 43
|Gross Scope 1  greenhouse gas emissions 
|Table/GhgEmissions
|
|
|SFDR+PILLAR 3+ BENCHMARK
|
|-
|E1
|E1-6
|48 b
|AR 44
|Percentage of  Scope 1 GHG emissions from regulated emission trading schemes
|Table/Percent
|
|
|SFDR+PILLAR 3+ BENCHMARK
|
|-
|E1
|E1-6
|49 a, 52 a
|AR 45, AR 47
|Gross  location-based Scope 2 greenhouse gas emissions
|Table/GhgEmissions
|
|
|SFDR+PILLAR 3+ BENCHMARK
|
|-
|E1
|E1-6
|49 b, 52 b
|AR 45, AR 47
|Gross  market-based Scope 2 greenhouse gas emissions
|Table/GhgEmissions
|
|
|SFDR+PILLAR 3+ BENCHMARK
|
|-
|E1
|E1-6
|51
|AR 46
|Gross Scope 3  greenhouse gas emissions
|Table/GhgEmissions
|
|
|SFDR+PILLAR 3+ BENCHMARK
|1 year
|-
|E1
|E1-6
|44, 52 a
|AR 47
|Total GHG  emissions location based
|Table/GhgEmissions
|
|
|SFDR+PILLAR 3+ BENCHMARK
|1 year
|-
|E1
|E1-6
|44, 52 b
|AR 47
|Total GHG  emissions market based
|Table/GhgEmissions
|
|
|SFDR+PILLAR 3+ BENCHMARK
|1 year
|-
|E1
|E1-6
|47
|
|Disclosure of  significant changes in definition of what constitutes reporting undertaking  and its value chain and explanation of their effect on year-to-year  comparability of reported GHG emissions
|narrative
|Conditional
|
|
|
|-
|E1
|E1-6
|AR 39 b
|
|Disclosure of  methodologies, significant assumptions and emissions factors used to  calculate or measure GHG emissions 
|narrative
|
|
|
|
|-
|E1
|E1-6
|AR 42 c
|
|Disclosure of  the effects of significant events and changes in circumstances (relevant to  its GHG emissions) that occur between the reporting dates of the entities in  its value chain and the date of the undertaking’s general purpose financial  statements
|narrative
|Conditional
|
|
|
|-
|E1
|E1-6 
|AR 43 c
|
|biogenic  emissions of CO2 from the combustion or bio-degradation of biomassnot  included in Scope 1 GHG emissions
|ghgEmissions
|
|
|
|
|-
|E1
|E1-6 
|AR 45 d
|
|Percentage of  contractual instruments, Scope 2 GHG emissions
|percent
|
|
|
|
|-
|E1
|E1-6 
|AR 45 d
|
|Disclosure of  types of contractual instruments, Scope 2 GHG emissions 
|percent
|
|
|
|
|-
|E1
|E1-6 
|AR 45 d
|
|Percentage of  market-based Scope 2 GHG emissions linked to purchased electricity bundled  with instruments
|percent
|
|V
|
|
|-
|E1
|E1-6 
|AR 45 d
|
|Percentage of  contractual instruments used for sale and purchase of energy bundled with  attributes about energy generation in relation to Scope 2 GHG emissions
|percent
|
|
|
|
|-
|E1
|E1-6 
|AR 45 d
|
|Percentage of  contractual instruments used for sale and purchase of unbundled energy  attribute claims in relation to Scope 2 GHG emissions
|percent
|
|
|
|
|-
|E1
|E1-6 
|AR 45 d
|
|Disclosure of  types of contractual instruments used for sale and purchase of energy bundled  with attributes about energy generation or for unbundled energy attribute  claims 
|narrative
|
|
|
|
|-
|E1
|E1-6 
|AR 45 e
|
|Biogenic  emissions of CO2 from combustion or bio-degradation of biomass not included  in Scope 2 GHG emissions
|ghgEmissions
|
|
|
|
|-
|E1
|E1-6
|AR 46 g
|
|Percentage of  GHG Scope 3 calculated using primary data 
|Percent
|
|
|
|1  year
|-
|E1
|E1-6
|AR 46 i
|
|Disclosure of  why Scope 3 GHG emissions category has been excluded 
|narrative
|
|
|
|1  year
|-
|E1
|E1-6
|AR 46 i
|
|List of Scope 3  GHG emissions categories included in inventory
|semi-narrative
|
|
|
|1  year
|-
|E1
|E1-6 
|AR 46 j
|
|Biogenic  emissions of CO2 from combustion or bio-degradation of biomass that occur in  value chain not included in Scope 3 GHG emissions
|ghgEmissions
|
|
|
|1  year
|-
|E1
|E1-6
|AR 46 h
|
|Disclosure of  reporting boundaries considered and calculation methods for estimating Scope  3 GHG emissions
|narrative
|
|
|
|1  year
|-
|E1
|E1-6 
|53
|AR 53
|GHG emissions  intensity, location-based (total GHG emissions per net revenue)
|Intensity
|
|
|SFDR+PILLAR 3+  BENCHMARK
|1  year
|-
|E1
|E1-6 
|53
|AR 53
|GHG emissions  intensity, market-based (total GHG emissions per net revenue)
|Intensity
|
|
|SFDR+PILLAR 3+  BENCHMARK
|1  year
|-
|E1
|E1-6 
|55
|
|Disclosure of  reconciliation to financial statements of net revenue used for calculation of  GHG emissions intensity 
|narrative
|
|
|SFDR+PILLAR 3+  BENCHMARK
|1  year
|-
|E1
|E1-6
|AR 55
|
|Net revenue
|monetary
|Conditional
|
|
|
|-
|E1
|E1-6
|AR 55
|
|Net revenue  used to calculate GHG intensity
|monetary
|Conditional
|
|
|
|-
|E1
|E1-6
|AR 55
|
|Net revenue  other than used to calculate GHG intensity
|monetary
|Conditional
|
|
|
|}