Reports

A fair Scope 3 analysis will provide a decent understanding of where the majority of your issues lie. A thorough Scope 3 report will show you where to focus your energies.   Scope 3 has 15 categories, ranging from business travel to eWaste. We urge you to address Scope 3 emissions across all categories for two reasons.

Scope 3 reports can give you an understanding of where the majority of the issues come from and where to focus your energies. Scope 3 reports need to be completed across all categories for two reasons.

Scope 3 reporting should mean something. But it can't if you address just one or two categories such as business travel.  To be fair, official guidance on how to calculate emissions has yet to be finalized for 10 or so Scope 3 categories. If guidance does not exist for a category, one option is to use science based targets to calculate the emissions. You may want to document your process if you choose this alternative.

An analysis of all categories allows for comparisons. Comparability across industry or sector promotes a culture of creativity and learning from our mistakes. Even if you don't have the necessary data to calcuate all Scope 3 emissions, you can report the category as pending. In this scenario, you may want to explain what steps you are taking to complete the category assessment in the future.

When you hire MobiCycle, you hire a specialist in electronics for Scope 3 emissions reporting. MobiCycle will work with you to assess how your electronic waste destroys particular habitats; the critical minerals in your electronics poison our natural resources;your electronics purchases contribute to deforestation to get to the minerals below, population growth will increase the number of electronics you purchase or sell and eventually retire; and,urbanization in the cities in which you have a presence leads to more eWaste.

We recommend you repeat this process with other specialist consultancies, across other waste streams such as food waste. Your ESG generalist consultancy can then aggregate the specialist reports for top level reporting.

REPORTING TOOLS
Inline eXtensible BusinessReporting Language (“Inline XBRL”) - XBRL allows the definition, preparation and exchange of reporting information across organisational boundaries.

STANDARDS
IFRS Sustainability Disclosure Standards: For identifying, measuring and disclosing climate-related risks and opportunities

Main reports

The reports below explain how your activities around the electronics you buy, sell and discard impact climate reporting for Scope 3 categories.

Supplementary reports*

These reports summarize data based on reporting authorities. Some reports are global in scope. Other reports are by region.

*Requires temporary login

Information

registration statements

Part I is the prospectus, that is, the legal offering or “selling” document that must be delivered to everyone who is offered or buys the securities. Part II contains additional information and exhibits that the company does not have to deliver to investors but must file with the SEC.

Information

annual reports

For emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.

Risks

material impact on your business

For emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.

Risks

material impact on results of operations

For emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.

Risks

material impact on financial condition

For emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.

Emissions

greenhouse gas emissions

For emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.

Financial Metrics

audited financial statements

For emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.