RESPONSIBLE COMPANIES HAVE THE FUTURE WITH A CLEAR STRATEGY TO REDUCE GREENHOUSE GAS EMISSIONS.

Banks and investors are required to disclose information on sustainability under the SFDR, so they require this information from their corporate clients as well. Financial institutions will only work with corporate clients who adhere to EU taxonomy.

Customers want products and services that are environmentally friendly.

Companies are motivated for sustainability and non-financial reporting by ESG (environmental and social responsibility).

It is crucial in relation to the environment

• reduce greenhouse gas emissions and energy consumption

• transition to a circular economy

Carbon footprint reporting, measurement, analysis and reporting have clear rules. The most widely used methodology approved by the World Business Council for Sustainable Development (WBCSD) is the GHG Protocol.

SCOPE 1 (DIRECT EMISSIONS)

Company activities in which emissions are released directly into the atmosphere. For example, emissions from company cars, emissions from industrial processes and boilers in the company.

SCOPE 2 (INDIRECT EMISSIONS)

Emissions of purchased energy that do not arise in the company and the company does not directly control them. For example, emissions of purchased gas, electricity, heat, cold, steam or compressed air.

SCOPE 3 (OTHER INDIRECT EMISSIONS)

Emissions outside the control or ownership of the business that are not classified as Scope 2 emissions. For example, landfilling of waste, purchase of fuels, materials or business trips by means of transport that the company does not own or control (eg aircraft).