Preview of the ESRS E1 disclosure for FY2024-25. Inventory-derived sections (E1-5, E1-6) are populated from activity records; narrative sections (E1-GOV, E1-IRO, E1-1 …) require input from the reporting entity's carbon accountant.
Scope 2 market-based reflects the pinned National Grid renewable contract; location-based uses the published grid residual mix.
Scope 3 by category
Cat.
Name
tCO₂e
1.
Purchased goods & services
7,630
4.
Upstream transportation & distribution
1,420
5.
Waste generated in operations
240
6.
Business travel
310
7.
Employee commuting
197
Speciated GHGs (CO₂e basis)
CO₂
12,200tCO₂e
CH₄
380tCO₂e
N₂O
240tCO₂e
HFCs
27tCO₂e
Sum reconciles to 12,847 tCO₂e total.
Biogenic CO₂ (separately): 0 tCO₂ — none material to inventory boundary.
ESRS E1 disclosure projection follows Commission Delegated Regulation (EU) 2023/2772. Inventory-derived sections are computed from the underlying ActivityRecords with the factor library and methodology version pinned at calculation time. Narrative sections are completed by the reporting entity in coordination with their carbon accountant.