CSRD ESRS E1 — Climate change

Pawston Cat Foods Ltd · Commission Delegated Regulation (EU) 2023/2772

Preview of the ESRS E1 disclosure for FY2025. 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.

FY2025 · 2025-01-01 → 2025-12-31

Methodology v1.0-provisionalFactor library DEFRA 2024 v1.2Records 2,341Audit hash 7f3a2b89c4e1…

Section

E1-6

9. GHG emissions

Scope 1 (gross)

1,950 tCO₂e

Scope 2 (location)

3,200 tCO₂e

Scope 2 (market)

2,640 tCO₂e

Scope 3 (gross)

7,697 tCO₂e

Total gross GHG emissions12,847 tCO₂e

Scope 2 market-based reflects pinned Octopus Energy (UK) and EDP Verde (Portugal) renewable contracts; location-based uses the published grid residual mix.

Scope 3 by category

Cat.	Name	tCO₂e
1.	Purchased goods & services	4,800
4.	Upstream transportation & distribution	750
6.	Business travel	410
7.	Employee commuting	540
9.	Downstream transportation & distribution	1,197

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.