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Enterprising Consultants : Sustainability report 2023

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

S1 disclosure

Governance

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.
In terms of any supplier misconduct related to human rights, the supplier management team along with the Sustainability Officer will undertake the oversight tasks jointly.

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.

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

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

esrs Disclosure of how administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing strategy, decisions on major transactions and risk management process [text block]
gri Description of Methods Used to Manage Risk or Opportunity [text block]
ifrs-sds How responsible body(s) or individual(s) takes into account risks and opportunities when overseeing strategy, decisions on major transactions and risk management processes and related policies [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.

esrs Trade-offs associated with impacts, risks and opportunities have been considered by administrative, management and supervisory bodies
gri Whether Organization has System in Place to Calculate Financial Implications or Costs or to Make Revenue Projections
ifrs-sds Responsible body(s) or individual(s) considered trade-offs associated with risks and opportunities
We considered trade-offs associated with risks and opportunities.

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

Whether and how related performance metrics are included in remuneration policies [text block]

Performance metrics are included in remuneration policies

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

Whether management's role in governance processes, controls and procedures used to monitor, manage and oversee risks and opportunities is delegated to specific position or committee and how oversight is exercised [text block]

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

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

Description of risk or opportunity [text block]

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
Mostly expected over the medium term but a few in the long term.

Definition of time horizon [text block]

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

Other disclosures that enable understanding about risks and opportunities [text block]

Business model and value chain

Current and anticipated effects of risks and opportunities on business model and value chain [text block]

Where in business model and value chain risks and opportunities are concentrated [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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Risks and opportunities and tying them to metrics and/or targets

Digital Communications opportunity

Our Digital Communications opportunity has a related metric of the number of envelopes purchased.

Number of envelopes purchased: 18000

Target number of envelopes: 10000
Metric used to monitor progress Number of purchased envelopes

Our digital communications opportunity is also related to our metric amount of scope 1 emissions due to office canteens.
Related target: Reduce scope 1 emissions due to office canteens by 10%.
Link target to metric Amount of scope 1 emissions due to canteens

Both metric "metric of the number of envelopes purchased" and Metric "metric amount of scope 1 emissions due to office canteens" have related IRO "Digital Communications opportunity"

increased reuse of natural resources opportunity

Our increased reuse of natural resources opportunity has a related metric of the amount of (non recyclable) plastic consumed.

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

Absolute gross Scope 1 GHG emissions
7.0 tCO2e

Absolute gross location-based Scope 2 GHG emissions
8.0 tCO2e

Absolute gross Scope 1 and 2 GHG emissions (ISSB only?)
20.0 tCO2e

Absolute gross Scope 3 GHG emissions
25.0 tCO2e

Absolute gross Scope 1, 2 and 3 GHG emissions (no GRI?)
35.0 tCO2e

Methodologies etc. used to measure GHG emissions
(esrs) Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions [text block]
(gri) Description of Standards, Methodologies, Assumptions and/or Calculation Tools Used to Calculate GHG Emissions [text block] (FIX ME SCOPE)
(ifrs-sds) Approach used to measure GHG emissions [text block]

Measurement approach used in calculating GHG emissions if measured in accordance with GHG Protocol
We use a control approach per GHG Protocol

Any contractual instruments that inform understanding of Scope 2 GHG emissions [text block]

Absolute gross market-based Scope 2 GHG emissions
18.0 tCO2e

Details of inclusion within Scope 3 GHG emissions [text block]

Categories included within measure of Scope 3 GHG emissions
Upstream transportation and distribution (4), Franchises (14)

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 GHG emissions used to assess costs of GHG emissions
31,000.00

Remuneration disclosure [abstract]

Whether and how related performance metrics are included in remuneration policies [text block]

Percentage of executive management remuneration recognised in the current period linked to climate-related considerations
34 %

Climate related targets

Target: Reduction in scope 1 emissions due to office canteens
Target value: 10 per cent.
Metric used to monitor progress "Scope 1 emissions due to office canteens"
Absolute or intensity target? Absolute target

Effective date and transition

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Last page

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