Correction of the ESRS E1-5 Energy Consumption Accounting

January 30th, 2025

Removal of the query of the energy source for customised refrigerants in the balancing module: 

Previously, the energy source was queried when creating customer-specific activities for refrigerants - analogue to the other Scope 1 tabs. This query has been removed as it is only relevant for stationary combustion and the vehicle fleet, but not for refrigerants. 

Instructions for creating customer-specific factors in Scope 1 can be found in the following article.

Numbering of the table rows:

Line numbering has been introduced in table E1-5 Energy balance. In addition, it is now labelled which rows result from the sum of which other rows. 

Adjustment of the calculation formulas for Scope 2:

• The formula for calculating consumption from purchased or acquired electricity, heat, steam and cooling from fossil sources has been adjusted: The nuclear share is now subtracted from the non-renewable share of raw materials in Scope 2.
• The formula for calculating consumption from purchased or received electricity, heat, steam and cooling from renewable sources has also been updated: The renewable, non-self-generated share of raw materials in Scope 2 is now totalled.