Draft ESRS E1 Climate change November 2022

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Questions and Answers

What should undertakings consider when calculating the energy intensity ratio?

  • Using GHG emission scopes for calculations.
  • Including all energy consumption and net revenue.
  • Excluding double-counted fuel consumption. (correct)
  • Converting energy units to liters.

In the calculation of energy intensity, what should the numerator and denominator consist of?

  • Final energy sector emissions and total revenue.
  • Total final energy consumption and total net revenue.
  • Total energy consumption and total revenue.
  • Energy consumption in high climate impact sectors and net revenue. (correct)

What units should total energy consumption be expressed in when calculating energy intensity?

  • Kilowatt-hours (kWh) (correct)
  • Liters of petrol
  • MegaJoules (MJ)
  • Barrels of oil equivalent (BOE)

Which factor should be considered to avoid inaccuracies in reporting energy consumption?

<p>Conversion factors for energy units. (A)</p> Signup and view all the answers

What is the primary purpose of expressing net revenue in monetary units when calculating energy intensity?

<p>To assess financial performance relative to energy use. (C)</p> Signup and view all the answers

Why is it crucial to only include activities in high climate impact sectors in the calculation of energy intensity?

<p>To avoid underestimating GHG emissions. (C)</p> Signup and view all the answers

Which type of fuel consumption should be included when calculating the total non-renewable energy consumption?

<p>Fuel consumption from natural gas (D)</p> Signup and view all the answers

How is total renewable energy consumption calculated?

<p>By summing up lines 8 to 10 (D)</p> Signup and view all the answers

In a sustainability statement, which graphical representation can display the distinction between renewable and non-renewable energy consumption over time?

<p>Pie chart (A)</p> Signup and view all the answers

Which factor contributes to double counting fuel consumption in energy reporting?

<p>Consideration of purchased electricity from both renewable and non-renewable sources (A)</p> Signup and view all the answers

Which type of energy source should be excluded from the calculation of total renewable energy consumption?

<p>Natural gas (B)</p> Signup and view all the answers

What is the purpose of converting volume and mass units to MWh?

<p>To report energy consumption accurately (D)</p> Signup and view all the answers

According to the guidelines, when should fuel consumption be counted only once?

<p>When energy is self-generated onsite (C)</p> Signup and view all the answers

Which type of energy should not be counted under 'purchased or acquired' energy?

<p>Energy sourced from within the organizational boundary (D)</p> Signup and view all the answers

How should the conversion factors for fuels be applied according to the guidelines?

<p>Transparently and consistently (A)</p> Signup and view all the answers

Under what category should steam, heat, or cooling received as 'waste energy' be accounted for?

<p>'Purchased or acquired' energy (D)</p> Signup and view all the answers

How should double counting of fuel consumption be avoided?

<p>By disclosing self-generated energy consumption separately (C)</p> Signup and view all the answers

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