This sub-metric is used to evaluate the metric : ""1.5 Reduction of GHG emissions ""
With this metric, based on the Global Reporting Initiative (GRI) "Content 305-5 GHG Emissions Reduction", we aim to assess the performance of companies in reducing their greenhouse gas (GHG) emissions.
We will "assign a" "YES" "to this question if:
- The company declares that it has reduced its own emissions by 10% (scope 1 and 2) in the last 5 years or vs. base year.
- The company does not declare that it has reduced its own emissions by 10% (scope 1 and 2) in the last 5 years or vs. base year, but it is possible to calculate such reduction from its current and historical data. The data of the oldest year published in the same report will be used as a reference for the calculation.
We will assign a "NO" if:
- The company does not declare having reduced its own emissions by 10% (scope 1 and 2) and it is not possible to compare its current emissions with those of the previous year. The company does not publish emissions data from previous years in the same report
Or:
- After calculating the total emissions of the company with respect to those of the previous year, there has not been a reduction of at least 10%
This information can be found in any of the following reports published on the companies' website:
- Annual memory
- Corporate Social Responsibility Report
- Sustainability Report
- Environmental Report
- Report on Carbon Footprint
- Non-Financial Information Statement (EINF)