Certain report-related information must be provided in the report.
Reporting-relevant information is recorded in the base data tab. This includes, among other things, the net turnover generated by the company in the reporting year. In addition, the net turnover generated by the company through activities in climate-intensive sectors (NACE codes A-H) must be listed. The corresponding reference item in the financial report must also be stated for this figure.
Furthermore, the company selects the consolidation approach that determines which activities are included in the company balance sheet. There are three different approaches here:
| Consolidation Approach | Description |
| Equity Share Approach |
Accounting for emissions as a percentage of business activity. |
| Operational Control Approach | Accounting for all emissions arising from companies over which operational control exists. |
| Financial Control Approach | Accounting for all emissions arising from companies over which financial control exists. |
Furthermore, the method used to calculate Scope 2 greenhouse gas emissions from a company's electricity and heat supply is selected. A distinction is made here between the market-based and location-based approaches, which are explained below:
| Scope 2 Calculation Approach | Description |
| Marked-based approach | The emissions are calculated on the basis of the company's specific contracts for electricity procurement. This allows actual efforts to reduce emissions by purchasing green electricity to be mapped. |
| Location-based approach | Emissions are calculated based on the average emission factors of the electricity grid at the geographical location where the electricity is consumed. This takes into account the mix of energy sources in the entire grid, regardless of which specific contracts or energy sources the company uses. |
In the Climate Hub, emissions are always calculated based on both approaches. It is therefore important that the company, if available, always specifies both emission factors when adding its own emission factors. Instructions for creating your own emission factors in Scope 2 can be found here. The emissions of the approach chosen by the company are then highlighted in bold in the report.