Enterprising Consultants : Sustainability report 2023

Annual sustainability report for a ficticious company that consults on things.

S1 disclosure

Governance

Disclosure of identity of governance body(s) or individual(s) responsible for oversight of risks and opportunities [text block]
The Sustainability Officer and their office are responsible for the oversight tasks.

Disclosure of how responsibilities for risks and opportunities are reflected in terms of reference, mandates, role descriptions and other related policies applicable to responsible body(s) or individual(s) [text block]
All R&Os are managed by the Sustainability Officer.

Disclosure of how responsible body(s) or individual(s) determines that appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to risks and opportunities [text block]

Disclosure of how and how often responsible body(s) or individual(s) is informed about risks and opportunities [text block]

Disclosure of how responsible body(s) or individual(s) takes into account risks and opportunities [text block]
All new projects and budgets have a compliance check where they need to be reviewed by the sustainability office. The sustinability office then goes through its existing risk register and notes any additional risks or opportunities highlighted by the project team. There is then a set of meetings to disusss and agree which risks and opportunities are applicable and whether there is any conflict between them.

Responsible body(s) or individual(s) considered trade-offs associated with risks and opportunities
We considered trade-offs associated with risks and opportunities.

Disclosure of how body(s) or individual(s) oversees setting of targets related to risks and opportunities, and monitors progress towards those targets [text block]

Disclosure of whether and how performance metrics are included in remuneration policies [text block]

Performance metrics are included in remuneration policies

Disclosure of management's role in governance processes, controls and procedures used to monitor, manage and oversee risks and opportunities [text block]

Disclosure of whether management's role in governance processes, controls and procedures used to monitor, manage and oversee risks and opportunities is delegated to specific management-level position or management-level committee and how oversight is exercised over that position or committee [text block]

Management's role in governance processes, controls and procedures used to monitor, manage and oversee risks and opportunities is delegated to specific management-level position or management-level committee

Disclosure of whether management uses controls and procedures to support oversight of risks and opportunities, and how those are integrated with other internal functions [text block]

Management uses controls and procedures to support oversight of risks and opportunities

Other disclosures about governance processes, controls and procedures used to monitor, manage and oversee risks and opportunities [text block]

Strategy

Disclosure of risks or opportunities

Disclosure of risk or opportunity [text block]

Disclosure of time horizon(s) over which effects of risk or opportunity could reasonably be expected to occur [text block]

Time horizon(s) over which effects of risk or opportunity could reasonably be expected to occur
https://xbrl.ifrs.org/taxonomy/2023-07-27/ifrs-sds#MediumTermMember

Disclosure of how entity defines time horizon [text block]

Disclosure of how definition of time horizon(s) is linked to planning horizons used by entity for strategic decision-making [text block]

Other disclosures about risks and opportunities that could reasonably be expected to affect entity's prospects [text block]

Business model and value chain

Disclosure of current and anticipated effects of risks and opportunities on entity's business model and its value chain [text block]

Disclosure of concentration of risks and opportunities in entity's business model and value chain [text block]

Other disclosures about current and anticipated effects of risks and opportunities on business model and value chain [text block]

Strategy and decision making

Risk management

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Metrics and targets

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General requirements

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Judgements, uncertainties and errors

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Application guidance

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Effective date and transition

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S2, climate related disclosures

Governance

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Strategy

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Risk management

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Metrics and targets

Gross scope 1 greenhouse gas emissions
7.0 tCO2e

Gross location-based scope 2 greenhouse gas emissions
8.0 tCO2e

Gross scope 1 and 2 greenhouse gas emissions
20.0 tCO2e

Gross scope 3 greenhouse gas emissions
25.0 tCO2e

Gross scope 1, 2 and 3 greenhouse gas emissions
35.0 tCO2e

Disclosure of approach entity uses to measure its greenhouse gas emissions [text block]

Measurement approach entity uses in calculating greenhouse gas emissions
https://xbrl.ifrs.org/taxonomy/2023-07-27/ifrs-sds#OtherApproachMember

Disclosure of any contractual instruments that inform understanding of scope 2 greenhouse gas emissions [text block]

Gross market-based scope 2 greenhouse gas emissions
18.0 tCO2e

Disclosure of details of inclusion within scope 3 greenhouse gas emissions [text block]

Categories included within measure of scope 3 greenhouse gas emissions
https://xbrl.ifrs.org/taxonomy/2023-07-27/ifrs-sds#OtherScope3GreenhouseGasEmissionsMember

Disclosure of effects of significant events and changes in circumstances that are relevant to its greenhouse gas emissions that occur between reporting dates of entities in its value chain and date of entity's general purpose financial reports [text block]

Disclosure of how entity is managing its scope 3 GHG emissions if it is impracticable to estimate [text block]

Disclosure of amount and percentage of assets or business activities vulnerable to climate-related transition risks [text block]

Disclosure of amount and percentage of assets or business activities vulnerable to climate-related physical risks [text block]

Disclosure of amount and percentage of assets or business activities aligned with climate-related opportunities [text block]

Disclosure of amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities [text block]

Internal carbon prices [abstract]

Explanation of whether and how entity is applying carbon price in decision-making [text block]

Entity applies carbon price in decision-making

Price for each metric tonne of greenhouse gas emissions entity uses to assess costs of greenhouse gas emissions
31,000.00

Remuneration disclosure [abstract]

Disclosure of whether and how climate-related considerations are factored into executive remuneration [text block]

Percentage of executive management remuneration recognised that is linked to climate-related considerations
34 %

Effective date and transition

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Last page

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