ESG SDDS Wiring-Guide

Total market-based scope 1,2,3 emissions covering both estimated and actual data. Total carbon emissions cover both operational activities and embodied carbon of the portfolio of the vehicle. Market-based method quantifies Scope 2 GHG emissions based on GHG emissions emitted by the generators from which the reporting entity contractually purchases electricity bundled with instruments, or unbundled instruments on their own (Ref: GHG Protocol, “Scope 2 Guidance”, Glossary, 2015).
 

"This indicator aggregates all relevant operational and embodied carbon emissions to provide a complete portfolio-level footprint under the market-based approach.
Includes:
    •  Operational emissions: Scope 1 (ESG3.3), Scope 2 – market-based (ESG3.3.2.1), and Scope 3 (ESG3.3.4).
    •  Embodied emissions: As defined in ESG4.3.

This indicator is one of the six environmental factors considered most relevant for underwriting (see INREV (2025) Integrating environmental considerations in real estate underwriting paper).

Note 1: If data coverage is partial or any scope is excluded, explain the reason and its potential impact on results.
Note 2: This metric supports full carbon footprint reporting for alignment with net zero targets, regulatory compliance (e.g. CSRD/ESRS), and transition risk analysis. Under the market-based method, it additionally provides transparency on the role of renewable energy procurement and contractual instruments in decarbonisation strategies."