Modification de DR E1-7


L'exigence de publication E1-7 sur les projets d'absorption et d'atténuation des GES financés au moyen de crédits carbone à pour objectif de :

* Comprendre les actions de l'entreprise pour éliminer les GES de l'atmosphère
* Évaluer l'ampleur et la qualité des crédits carbone achetés ou prévus

Éléments clés à inclure

# '''Absorptions et stockage de GES'''
#* Quantité totale (en tonnes métriques équivalent CO2)
#* Ventilation :
#** Activités propres
#** Chaîne de valeur amont/aval
#* Détail par activité d'absorption
#* Hypothèses, méthodes et cadres de calcul
# '''Crédits carbone'''
#* Quantité totale vérifiée et annulée (période de référence)
#* Quantité totale prévue pour annulation future
#* Normes de qualité utilisées
# '''Objectif "zéro net" (si applicable)'''
#* Champ d'application, méthodes et cadres adoptés
#* Stratégie de neutralisation des émissions résiduelles
# '''Allégations de neutralité GES (si applicable)'''
#* Lien avec les cibles de réduction des émissions
#* Impact sur la réalisation des cibles/objectifs
#* Crédibilité et intégrité des crédits utilisés

Points d'attention

* Distinguer les absorptions internes des crédits externes
* Expliquer la compatibilité entre crédits carbone et objectifs de réduction
* Référencer les normes de qualité reconnues pour les crédits
* Pour le "zéro net", détailler la gestion des 5-10% d'émissions résiduelles

{| 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)
|-
|E1
|E1-7 
|56 a
|AR 56 - AR 57
|Disclosure of  GHG removals and storage resulting from projects developed in own operations  or contributed to in upstream and downstream value chain 
|narrative
|
|
|CL
|-
|E1
|E1-7 
|56b
|AR 56
|Disclosure of  GHG emission reductions or removals from climate change mitigation projects  outside value chain financed or to be financed through any purchase of carbon  credits 
|narrative
|
|
|CL
|-
|E1
|E1-7 
|58
|AR 56
|Removals and  carbon credits are used
|semi-narrative
|Conditional
|
|
|-
|E1
|E1-7 
|58a
|AR 59
|GHG Removals  and storage Activity by undertaking scope (breakdown by own operations and  value chain) and by removal and storage activity
|TABLE
|Conditional
|
|
|-
|E1
|E1-7 
|58a
|
|Total GHG  removals and storage
|Table/ghgEmissions
|Conditional
|
|
|-
|E1
|E1-7 
|AR 58 f
|
|GHG emissions  associated with removal activity
|Table/ghgEmissions
|Conditional
|
|
|-
|E1
|E1-7 
|AR 60
|
|Reversals
|ghgEmissions
|Conditional
|
|
|-
|E1
|E1-7 
|58b
|
|Disclosure of  calculation assumptions, methodologies and frameworks applied (GHG removals  and storage) 
|narrative
|Conditional
|
|
|-
|E1
|E1-7 
|AR 58e
|
|Removal  activity has been converted into carbon credits and sold on to other parties  on voluntary market
|semi-narrative
|Conditional
|
|
|-
|E1
|E1-7 
|59a
|
|Total amount of  carbon credits outside value chain that are verified against recognised  quality standards and cancelled
|ghgEmissions
|Conditional
|
|
|-
|E1
|E1-7 
|59b
|
|Total amount of  carbon credits outside value chain planned to be cancelled in future
|ghgEmissions
|Conditional
|
|
|-
|E1
|E1-7 
|AR 61
|
|Disclosure of  extent of use and quality criteria used for carbon credits 
|narrative
|
|
|
|-
|E1
|E1-7 
|AR 62 a
|
|Percentage of  reduction projects
|percent
|
|
|
|-
|E1
|E1-7 
|AR 62 a
|
|Percentage of  removal projects
|percent
|
|
|
|-
|E1
|E1-7 
|AR 62b
|
|Type of carbon  credits from removal projects
|semi-narrative
|
|
|
|-
|E1
|E1-7 
|AR 62 c
|
|Percentage for  recognised quality standard
|percent
|
|
|
|-
|E1
|E1-7 
|AR 62d
|
|Percentage  issued from projects in European Union
|percent
|
|
|
|-
|E1
|E1-7 
|AR 62 e
|
|Percentage that  qualifies as corresponding adjustment
|percent
|
|
|
|-
|E1
|E1-7 
|AR 64
|
|Date when  carbon credits outside value chain are planned to be cancelled
|gYear
|
|
|
|-
|E1
|E1-7 
|60
|
|Explanation of  scope, methodologies and frameworks applied and how residual GHG emissions  are intended to be neutralised 
|narrative
|Conditional
|
|
|-
|E1
|E1-7 
|61
|
|Public claims of  GHG neutrality that involve use of carbon credits have been made
|semi-narrative
|
|
|
|-
|E1
|E1-7 
|61 a
|
|Public claims  of GHG neutrality that involve use of carbon credits are accompanied by GHG  emission reduction targets
|semi-narrative
|Conditional
|
|
|-
|E1
|E1-7 
|61 b
|
|Claims of GHG  neutrality and reliance on carbon credits neither impede nor reduce  achievement of GHG emission reduction targets or net zero target
|semi-narrative
|Conditional
|
|
|-
|E1
|E1-7 
|61 a, b
|
|Explanation of  whether and how public claims of GHG neutrality that involve use of carbon  credits are accompanied by GHG emission reduction targets and how claims of  GHG neutrality and reliance on carbon credits neither impede nor reduce  achievement of GHG emission reduction targets or net zero target 
|narrative
|Conditional
|
|
|-
|E1
|E1-7 
|61c
|
|Explanation of  credibility and integrity of carbon credits used 
|narrative
|Conditional
|
|
|}