Draft ESRS E1 Climate change November 2022

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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?

Conversion factors for energy units. Signup and view all the answers

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

To assess financial performance relative to energy use. 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?

To avoid underestimating GHG emissions. Signup and view all the answers

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

Fuel consumption from natural gas Signup and view all the answers

How is total renewable energy consumption calculated?

By summing up lines 8 to 10 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?

Pie chart Signup and view all the answers

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

Consideration of purchased electricity from both renewable and non-renewable sources Signup and view all the answers

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

Natural gas Signup and view all the answers

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

To report energy consumption accurately Signup and view all the answers

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

When energy is self-generated onsite Signup and view all the answers

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

Energy sourced from within the organizational boundary Signup and view all the answers

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

Transparently and consistently Signup and view all the answers

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

'Purchased or acquired' energy Signup and view all the answers

How should double counting of fuel consumption be avoided?

By disclosing self-generated energy consumption separately Signup and view all the answers

Draft ESRS E1 Climate change November 2022

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