Almendra-ab
commented
2 months ago Suggested prompt:
If the organisation is categorised as ‘Financials’ according to the Global Industry Classification Standard (GICS), the organisation is likely to have emissions related to their investments, or what can be referred to as financed emissions. These are sometimes reported separately from the company’s other emissions, but it is important that they are included so search carefully for those.
If there are GHG emissions reported from investments made by the organisation, such as portfolio companies or simliar, these emissions should be reported as Scope 3 category 15 in accordance with the GHG Protocol.
If there are other references to other kinds of financed emissions, such as from bonds or stocks, follow the instructions for disclosure of other emissions.
If there is a reference to these emissions being disclosed elsewhere outside of the report, notify me about this. Also clarify in the comment if these emissions are reported differently in time, for example if this data is lagging compared to the other emission reporting.
If the organisation is categorised as ‘Financials’ according to the Global Industry Classification Standard (GICS), it should be mentioned in the comment whether they report financed emissions or not, and if they do, briefly mention what is included.
Jag tror att det är bra om Garbo kan göra en self-check om det är så att hon identifierar företaget som en finansiell insitiution, och i sin kommentar säga huruvida de rapporterar finansierade utsläpp eller inte. I så fall borde hon identifiera antingen om de står i en separat tabell som ofta är fallet, eller om det finns en till pdf och så kan vi lösa det.
Jag tror att det kommer vara vanligt att det finns ett lagg här, så att finansierade utsläpp visas för 2022 i 2023 års rapport osv. Då vill vi att det omnämns i kommentaren.