Every number ThemisIQ produces is grounded in a recognised international standard or regulatory framework. We don't invent methodologies. We implement the ones that matter, correctly, and keep them current.
Combustion factors come from the publisher for the location's country: the US EPA GHG Emission Factors Hub for the United States; Environment and Climate Change Canada (ECCC), Emission factors and reference values v3.0, for Canada, with natural gas applied per province; the UK DEFRA/DESNZ Greenhouse Gas Conversion Factors for Company Reporting for the United Kingdom; the EU Monitoring and Reporting Regulation (Commission Implementing Regulation (EU) 2018/2066), Annex VI Table 1, with the IPCC 2006 Guidelines defaults it carries, for EU member states; the DCCEEW National Greenhouse Accounts Factors for Australia; and the Ministry for the Environment's Measuring Emissions guide for New Zealand, where the commercial or industrial use class that applied is shown on each row. We never use another country's emission factor. A location in a country we do not hold factors for is not priced: it is left out of every total and named as excluded wherever the figures appear. A location with no country set is not priced either, and the inventory cannot be exported until a country is chosen.
Each emission factor is applied only to quantities in the units its publisher uses, or converted to them by an exact conversion such as US gallons to litres or therms to gigajoules (NIST Special Publication 811). Cubic metres and cubic feet of gas are converted exactly, without adjusting for reference temperature or pressure. If a conversion needs a density or energy content, we use the publisher's own figure where it publishes one, and otherwise a figure from a named official or standards source, shown beside the calculation. Where a natural gas factor is published on a net calorific basis and the bill states gross energy, we apply the IPCC 2006 Guidelines' ratio (net is 90% of gross for natural gas), stated on the row. If no such figure exists, the line is not counted and the inventory cannot be exported until it is entered in a unit we can price.
Some countries need more than the bill. Canadian natural gas needs the province. A Canadian gas bill in gigajoules is converted to cubic metres at ECCC's national gross heat content from the National Inventory Report edition the reporting year takes: 38.59 MJ/m³ (1990 to 2023, Part 2, Table A4-2) or 38.52 MJ/m³ (1990 to 2024, Table A4-2), because ECCC does not publish a provincial value; the row says which. In the EU, diesel, petrol and heavy fuel oil in litres use densities from the EU Joint Research Centre's JEC Well-to-Tank report v5 (832, 743 and 970 kg/m³). Heating oil and LPG are accepted by mass (kilograms or tonnes), because no cited density exists for them, and EU natural gas is accepted in kWh as billed, because the reference conditions behind a billed cubic metre vary by country. EU factors are 100% fossil and exclude any biofuel-blend adjustment. Propane is priced by mass only where the publisher prints a per-mass factor (the UK, the EU and New Zealand). UK factors are applied on DEFRA's published basis, including its fixed GWP basis, so UK figures reconcile directly to DEFRA for SECR assurance.
Fuel used in vehicles is entered by vehicle type: light vehicles, heavy vehicles and non-road equipment. Each is priced with the publisher's own mobile combustion factors for carbon dioxide, methane and nitrous oxide; a stationary factor is never used for a vehicle unless the publisher says its factor covers both, as DEFRA does for the UK. In the EU, carbon dioxide uses the EU Monitoring and Reporting Regulation's factor, and methane and nitrous oxide use the IPCC 2006 Guidelines' mobile defaults, because the Regulation publishes none.
Where a publisher splits a vehicle type further, by model year, emission-control technology, emission standard, engine or equipment type, we use the row that matches what you tell us, and otherwise the published row with the highest methane and nitrous oxide for that type (combined on fixed AR5 values), and the row says so. For a model year later than the publisher's latest row, the latest row is used. In the United States and the EU, where the publisher's non-road factors differ by equipment type, non-road equipment is priced only once you choose its equipment type. In the United States, EPA publishes methane and nitrous oxide for road vehicles per mile, so they are counted when miles are entered and otherwise shown as not counted.
In Australia, non-road equipment uses NGA's stationary factors, because the NGER Measurement Determination treats fuel not used for transport by vehicles registered for road use, rail, water or air as stationary energy; in New Zealand, non-road equipment uses MfE's transport fuel factors, because MfE classes fuel used to move a vehicle as transport. IPCC's default off-road factors, used for EU non-road equipment, carry a high nitrous oxide value for diesel, so methane and nitrous oxide are a larger share of those lines than in other countries. A vehicle fuel figure recorded before vehicle types were asked is not counted, and the inventory cannot be exported, until you choose the vehicles it was used in.
Purchased steam and district heat use the publisher's factor where one exists (US EPA and UK DEFRA). Canada, Australia and New Zealand publish none, and we hold no factor for EU member states, so we estimate it by the GHG Protocol Scope 2 Guidance method (Appendix A): the country's own natural gas factor divided by an 80% generation efficiency, the assumption US EPA states for its own steam factor. Each such row is labelled as an estimate, notes that it excludes distribution losses and may overstate a low-carbon network, and is replaced by your provider's figure when you enter it.
Electricity factors are location-based and country-matched: US EPA eGRID 2023 (US states), ECCC Emission factors and reference values v3.0 and v4.0 (Canadian provinces, by the National Inventory Report data year), DEFRA/DESNZ (UK, by reporting year), European Environment Agency generation intensities for data years 2023 and 2024 (EU member states), DCCEEW National Greenhouse Accounts Factors (Australian states) and the Ministry for the Environment (New Zealand). Every factor is versioned, cited on its row and in exports. Contains public sector information licensed under the Open Government Licence v3.0.
Each factor comes from the edition its publisher's rule assigns to the reporting year and its year end, and every row names that edition. For the United Kingdom a reporting year takes the DEFRA/DESNZ edition for its calendar year, its April to March year or its July to June year, as DESNZ guidance states. ThemisIQ holds the DEFRA/DESNZ 2023 edition (version 1.1, as updated on 28 June 2023), the 2024 edition (version 1.1, as corrected on 30 October 2024), the 2025 edition and the 2026 edition. US EPA Emission Factors Hub editions are read as intended for the activity year that carries their number, which is our reading since EPA does not state it; the 2023, 2024 and 2025 editions are held. DCCEEW National Greenhouse Accounts Factors edition N covers 1 July N to 30 June N+1; the 2023 to 2026 editions are held. Where the edition a reporting year needs has not yet been published (for the United States in 2026, when we checked on 8 October 2026), the line is priced on the newest published edition and the row is labelled provisional, saying which edition was used and that the one the year needs has not been published yet. For New Zealand the Ministry for the Environment's 2023, 2024, 2025 (release 2025.3) and 2026 (release 2026.2) editions are held, and its grid electricity and transmission and distribution loss series rows for 2023 to 2025, as printed in the 2026 workbook. For Canada, grid electricity is ECCC Emission factors and reference values Tables 5.1 to 5.4, keyed by the National Inventory Report data year each cites (2021 to 2024), and vehicle fuel and the natural gas heat content come from the National Inventory Report 1990 to 2023 or 1990 to 2024. In the EU, location-based grid intensities are the European Environment Agency's for data years 2023 and 2024, data year 2023 as revised in the final inventory published on 6 November 2025, and market-based residual mixes are AIB's for data years 2023, 2024 and 2025. For data published some years after the period it describes (eGRID, Green-e, AIB, EEA, the ECCC grid intensities and the New Zealand grid and transmission loss series), we use the edition whose data year is the reporting year where one exists, and otherwise the newest edition published when the inventory was first prepared. That choice is saved with the inventory, with the date it was made, and kept on every later save; it is made again only if the reporting year or its year end changes. We never substitute another year's factors: where the edition a year needs is published but not loaded, the line is not counted and the inventory cannot be exported until it is.
ISO 14064-3:2019 clause 6.3.1.5 requires a verifier to determine whether changes from prior periods that make those periods incomparable have been disclosed by the reporting organisation.
A year whose total omits a location is not comparable with a year that includes it. ThemisIQ therefore does not present such a year as a lower figure. The year is carried through as unknown: no value is plotted, no line is drawn across it, and year-on-year and baseline comparisons that would span it return no result rather than a number.
Two states are distinguished. Excluded means the stored workings record which location was left out and why. Unverifiable means a location cannot be priced today, but the composition of the saved total is unknown. Both withhold the figure; only the first can say what is missing.
7 October 2026. Fuel used in vehicles is entered by vehicle type and priced with each publisher's mobile combustion factors.
7 October 2026. Australian Category 3 gas and electricity use NGA 2025 Scope 3 factors by state; gas also by metro or non-metro area, asked per site. The upstream electricity factor includes grid losses, so there is no separate transmission and distribution line.
7 October 2026. Emission factors are now applied only through the publisher's own units, exact conversions or cited properties; no other country's factor is used. EU litre factors use JEC densities; EU natural gas is accepted in kWh, and heating oil and LPG by mass. Canadian gas in gigajoules is accepted at ECCC's national heat content. Propane by mass uses per-mass factors only. Steam and district heat without a published factor are estimated and labelled. Lines that cannot be priced are shown as not counted and block export.
Each Scope 3 category is calculated by one of the methods below, and every export names the method used for each category in that inventory. For Categories 1, 2, 3, 4, 8, 9, 10, 11, 13, 14 and 15, a figure entered directly is used instead of any estimate. Categories 5, 6, 7 and 12 take no entered figure: they are calculated only from the data their method asks for.
Categories 1, 2 and 4 (purchased goods and services; capital goods; upstream transportation and distribution): Spend-based, priced from EXIOBASE 3 version 3.8.2 (EXIOBASE consortium, licensed CC BY-SA 4.0) through the active factor edition, using the factor recorded for that category (an EXIOBASE industry or product, whichever the category is priced against) in the EXIOBASE region the inventory's country of supply belongs to. For Category 1, supplier-specific figures, where entered, are used instead.
Category 3 (fuel- and energy-related activities): Activity-based, and derived rather than entered: the fuel, electricity and purchased heat or steam already recorded for each location in the bound GHG inventory, re-priced on the upstream factor for that energy. Fuels take the well-to-tank (WTT) factor published for the fuel and the unit entered. Electricity and heat take three separate published rows, the WTT of generation, the transmission and distribution (T&D) loss, and the WTT of that loss, which is how the sheets direct they be reported. Every row excludes combustion, which stays in Scope 1 or Scope 2. Factors are UK DEFRA/DESNZ GHG Conversion Factors for Company Reporting (full set, the WTT- fuels, WTT- UK electricity, Transmission and distribution and WTT- heat and steam sheets, AR5 GWPs), the edition the reporting year requires (2023, 2024, 2025 or 2026), published for the United Kingdom: a location in another country is priced from them as a stand-in and its line says so. At an Australian location, natural gas and electricity are not priced from these: they take the DCCEEW National Greenhouse Accounts Factors Scope 3 factors of the edition the reporting window's activity year requires (2023, 2024, 2025 or 2026) for the site's state, Table 1 for electricity as one line that includes the electricity lost in the grid, with no separate transmission and distribution line, and Table 6 for natural gas, by the site's metro or non-metro gas area, converted to gigajoules at NGA's own energy content (Table 5). Other Australian fuels and purchased heat use the UK factors as a stand-in. Electricity is taken on the location-based Scope 2 figure, which the GHG Protocol Scope 2 Guidance (section 1.10, p. 10) requires a company to disclose. Where the GHG inventory already prices a location's transmission and distribution loss on its own national factor, that figure is used and its source is named on the line. Contains public sector information licensed under the Open Government Licence v3.0.
Category 5 (waste generated in operations): Activity-based: tonnes of waste by material and treatment route, each multiplied by the kg CO2e per tonne published for that pair in UK DEFRA/DESNZ GHG Conversion Factors for Company Reporting (full set, Waste disposal sheet, AR5 GWPs), the edition the reporting year requires (2023, 2024, 2025 or 2026). Only the routes published for a material are offered; re-use is not a disposal route and has no factor. Contains public sector information licensed under the Open Government Licence v3.0.
Category 12 (end-of-life treatment of sold products): Activity-based, per material: the tonnes of sold products and packaging reaching end of life, split by the customer across the treatment routes the sheet publishes for that material, each route's tonnes multiplied by the kg CO2e per tonne published for that material and route in UK DEFRA/DESNZ GHG Conversion Factors for Company Reporting (full set, Waste disposal sheet, AR5 GWPs), the edition the reporting year requires (2023, 2024, 2025 or 2026). This is finer than formula [12.1] of the GHG Protocol's Technical Guidance for Calculating Scope 3 Emissions, which applies one average factor per treatment method. The split and its source are the customer's assumption. The figure is the expected end-of-life emissions of all products sold in the reporting year, most of which have not yet occurred. These are UK factors, applied wherever the products are sold. Re-use is not a treatment route and has no factor. Contains public sector information licensed under the Open Government Licence v3.0.
Category 6 (business travel): Activity-based, per flight leg and rail journey: passenger-km (the direct one-way distance times the passengers or trips) multiplied by the kg CO2e per passenger-km published in UK DEFRA/DESNZ GHG Conversion Factors for Company Reporting (full set, Business travel- air and Business travel- land sheets, AR5 GWPs), the edition the reporting year requires (2023, 2024, 2025 or 2026), with well-to-tank emissions from the matching well-to-tank sheets added. Each flight leg takes one of the sheet's categories: domestic when both ends are in the UK; the haul the Haul definition sheet gives the other end when one end is; and, when neither end is, domestic under 482.8032 km, short-haul from 482.8032 km to under 3,701.4912 km and long-haul from 3,701.4912 km, which departs from the sheet's guidance to use its international average for flights between non-UK countries (Business travel- air A56) and follows the distance bands of the US EPA GHG Emission Factors Hub (2025), cited as the precedent for banding only, with no EPA figure used. Radiative forcing is included unless the inventory turns it off, using DEFRA's With RF flight factors, which increase the CO2 component by 70% to account for radiative forcing (Business travel- air A11), and the setting is recorded with each inventory. The sheet's flight factors include a distance uplift of 8% for indirect routing (Business travel- air A49), so each leg's distance is the direct distance with no uplift added. They are for direct (non-stop) flights (Business travel- air A53), so a journey with a stop is entered as one leg per flight. Rail journeys are priced from the sheet's rail factors and their well-to-tank factors, which are UK figures; for a journey outside the UK they are used as a stand-in, and the journey is flagged. Hotel stays are not included: they are optional under the GHG Protocol Scope 3 Standard, and the licence for the published hotel factors has not been confirmed. Contains public sector information licensed under the Open Government Licence v3.0.
Category 7 (employee commuting): Activity-based, per group of employees who commute the same way: employees times the one-way distance times 2, times the days commuted per week, times the weeks per year, multiplied by the kg CO2e published in UK DEFRA/DESNZ GHG Conversion Factors for Company Reporting (full set, Business travel- land sheet, AR5 GWPs), the edition the reporting year requires (2023, 2024, 2025 or 2026) with well-to-tank emissions from the matching sheet added. Car and motorbike factors are per vehicle-km and are divided by the occupancy the customer enters; walking and cycling count as zero. These are UK factors. For a group commuting outside the UK they are used as a stand-in, and the row is flagged. Homeworking is optional under the GHG Protocol Scope 3 Standard (p. 46). Where entered, it is priced from the Homeworking sheet’s combined office equipment and heating factor per FTE working hour (Homeworking C24), for employees in the UK only: the factor is a UK average (Homeworking A11), mostly heating, with no cooling component. The workbook does not state whether it counts only the additional energy of working from home, which the GHG Protocol’s Technical Guidance asks for (p. 90). Contains public sector information licensed under the Open Government Licence v3.0.
Category 15 (investments): PCAF-aligned financed emissions. A known total, where entered, replaces the holding-level figures. Otherwise each holding's figure is the investee's emissions as entered by the customer, multiplied by the outstanding amount over the value its PCAF asset class attributes on, capped at 100%. Investee emissions are used on whatever GWP basis each investee reported, not re-based, and ThemisIQ does not record which basis that was. A holding missing its emissions, outstanding amount or attribution value withholds the category figure. A portfolio value multiplied by a spend factor does not measure emissions, so ThemisIQ does not estimate this category that way.
Categories 8, 9, 10, 11, 13 and 14 (upstream leased assets; downstream transportation and distribution; processing of sold products; use of sold products; downstream leased assets; franchises): Not calculated by ThemisIQ: no emission factor is applied and no estimate is produced. A figure entered directly is used as given, and is reported as primary data.
Model 2.0 makes the free screening read the same datasets, with the same rules and the same words, as the IFRS S2 Report, so the two never contradict each other. Model 1.5 scored physical risk from IPCC AR6 regions and asset profiles, with ThemisIQ starter intensities scaled by each scenario's warming. Model 2.0 reads each country you operate in from the report's hazard datasets, summarised by where people live, and scores it with the report's sensitivity for each kind of site. Where a dataset projects the hazard, each scenario is read directly; where it does not, today's level is shown with the scenario's warming beside it (interpolated from IPCC AR6 Table SPM.1), and no multiplier is applied.
Transition carbon exposure now comes from your industry's greenhouse gas emissions per dollar, including its suppliers', as in the report, rather than from your sector.
Opportunities linked to physical change are no longer scaled by warming: their level is today's in every scenario, with the scenario's warming beside it. Opportunities linked to the energy transition keep the NGFS multiplier for their driver.
Screenings saved under model 1.5 keep model 1.5: each saved screening and its PDF name the model they were run on.
A country's band is the highest band that a quarter or more of its people live at or above (the population-weighted upper quartile), on 0.25-degree cells, using the GHS-POP 2020 population grid. The share of people at that band is printed beside it. Weighting by people rather than land keeps empty land, such as the Arctic or a desert interior, from setting a country's figure.
River and coastal flooding are shown as the share of people where the 100-year flood is 0.5 m or deeper (JRC's river flood maps; WRI's coastal flood maps, on the 50 km coastal strip), and are not scored. A country share cannot say whether your sites are in the flood extent; the IFRS S2 Report reads flood depth at each site.
Aqueduct's water stress compares the water withdrawn in a river catchment with the water it counts as available there. Where a catchment's main public water supply is confirmed to be a large lake or river in or beside it, whose published flow is at least three times Aqueduct's figure, water stress is not scored there, and the screening and the report say why. For a river supply, this applies only where no government finding of water scarcity applies to it. Aqueduct's numbers are never changed; the list of catchments is versioned, and each entry names its sources.
Beside water stress, the screening shows the share of people in catchments where most of the water withdrawn is returned after use, and where much of it is used up, from Aqueduct's water depletion, as the report does at each site. High stress where most water is returned, for example as cooling water, is a different exposure from high stress where water is used up.
Bands count extreme fire-weather days against this place's own 1850-1900 climate, when it had about 18 such days a year: band 1 from 1.5 times as many, band 2 from twice, band 3 from three times.
The cut points are a ThemisIQ judgement, anchored to how ETH Zurich and the IPCC report change in fire weather: as a multiple of the baseline number of days.
The screening reads countries, not sites. It cannot tell where in a country your sites are, so it cannot say whether a site is in a flood extent, near the coast, in a stressed catchment or in a fire-prone area. The IFRS S2 Report reads each site at its own location.
Population weighting (GHS-POP R2023A, epoch 2020): Schiavina, Marcello; Freire, Sergio; Alessandra Carioli; MacManus, Kytt (2023): GHS-POP R2023A - GHS population grid multitemporal (1975-2030). European Commission, Joint Research Centre (JRC) [Dataset] doi: 10.2905/2FF68A52-5B5B-4A22-8F40-C41DA8332CFE PID: http://data.europa.eu/89h/2ff68a52-5b5b-4a22-8f40-c41da8332cfe
Heat and drought: World Bank Group, Climate Change Knowledge Portal, CMIP6 0.25-degree downscaled data, licensed under CC BY 4.0.
Water stress, water depletion, and river flooding where JRC does not cover: Kuzma, S., M.F.P. Bierkens, S. Lakshman, T. Luo, L. Saccoccia, E. H. Sutanudjaja, and R. Van Beek. 2023. 'Aqueduct 4.0: Updated decision-relevant global water risk indicators.' Technical Note. Washington, DC: World Resources Institute. doi.org/10.46830/writn.23.00061. Catchments: Lehner, B., and G. Grill. 2013. Global River Hydrography and Network Routing. Hydrological Processes 27 (15).
River flooding (100-year depth): Baugh, C., Colonese, J., D'Angelo, C., Dottori, F., Neal, J., Prudhomme, C., Salamon, P. (2024): Global river flood hazard maps, version 2.1.2. European Commission, Joint Research Centre [Dataset]. doi:10.2905/JRC.VD32YWG.
Coastal flooding (100-year depth): Ward, P.J., H.C. Winsemius, S. Kuzma, M.F.P. Bierkens, A. Bouwman, H. de Moel, A. Díaz Loaiza, et al. 2020. Aqueduct Floods Methodology. Technical Note. Washington, DC: World Resources Institute. Aqueduct Floods hazard maps, Version 2, CC BY 4.0.
Wildfire weather: Quilcaille, Y., Batibeniz, F., Ribeiro, A.F.S., Padrón, R.S., and Seneviratne, S.I. (2022). Fire weather index data under historical and SSP projections in CMIP6 from 1850 to 2100. ETH Zurich Research Collection. doi:10.3929/ethz-b-000583391
Tropical cyclone wind: Meiler, S., Lee, C.-Y., Sobel, A., Camargo, S. (2025). Global coastal wind hazard maps from the CHAZ tropical cyclone model [Dataset]. Dryad. doi:10.5061/dryad.qfttdz0vz. Paper: Meiler, S., Lee, C.-Y., Camargo, S. J., Sobel, A. H. (2026), Scientific Data 13, 136, doi:10.1038/s41597-025-06452-0.
Permafrost: Westermann, S., Barboux, C., Bartsch, A., et al. (2024). ESA Permafrost Climate Change Initiative (Permafrost_cci): Permafrost active layer thickness for the Northern Hemisphere, v4.0. NERC EDS Centre for Environmental Data Analysis. doi:10.5285/d34330ce3f604e368c06d76de1987ce5. Attribution, all three parts required: the ESA Climate Change Initiative; the Permafrost_cci project; the data providers (University of Oslo, producer of this file).
Sea-level rise: Garner, G. G., Hermans, T., Kopp, R. E., et al. (2021). IPCC AR6 Sea Level Projections. Version 20210809. doi:10.5281/zenodo.6382554. Required with it: Fox-Kemper, B., et al. (2021), Ocean, Cryosphere and Sea Level Change, IPCC AR6 WG1 Chapter 9, doi:10.1017/9781009157896.011; Kopp, R. E., et al. (2023), The Framework for Assessing Changes To Sea-Level (FACTS) v1.0, Geoscientific Model Development 16, 7461-7489, doi:10.5194/gmd-16-7461-2023. Acknowledgement: We thank the projection authors for developing and making the sea-level rise projections available, multiple funding agencies for supporting the development of the projections, and the NASA Sea Level Change Team for developing and hosting the IPCC AR6 Sea Level Projection Tool.
Country outlines and the coastline: Made with Natural Earth. Free vector and raster map data @ naturalearthdata.com.
Industry carbon exposure: Ingwersen, W., and Young, B. (2025). Supply Chain Greenhouse Gas Emission Factors v1.4 by NAICS-6. Cornerstone Sustainability Data Initiative. doi:10.5281/zenodo.17202747. Licensed under CC BY 4.0. Banded by ThemisIQ.
Industry codes: Industry codes matched with the US Census Bureau's 2022 to 2017 NAICS concordance.
Transition multipliers by scenario, driver and horizon: Transition multipliers are derived from the NGFS Climate Scenarios Data Set, Phase 5, version 5.1 (Richters, O. et al., 2026, https://doi.org/10.5281/zenodo.17901363): carbon prices and low-carbon energy shares from the GCAM, MESSAGEix-GLOBIOM and REMIND-MAgPIE models, converted by ThemisIQ into scenario multipliers. The data are licensed under the NGFS Scenarios licence, adapted from CC BY 4.0, which includes a disclaimer of warranties (https://data.ene.iiasa.ac.at/ngfs/#/license). NGFS does not endorse ThemisIQ or this analysis.
The supplier register estimates Category 1 for a supplier only where its own fixed table holds a factor for that supplier's sector. Those factors are recorded with no published source, year or region, and supplier sectors are now recorded as EXIOBASE industries that the table does not cover, so in practice no supplier is priced there. While any supplier is unpriced, no total is shown.
In the Scope 3 calculator, Category 1 is spend-based, priced from EXIOBASE 3 version 3.8.2 (EXIOBASE consortium, licensed CC BY-SA 4.0) through the active factor edition, using the factor recorded for that category (an EXIOBASE industry or product, whichever the category is priced against) in the EXIOBASE region the inventory's country of supply belongs to.
Figures pulled from the Supplier Portal use each supplier's own allocated emissions where the supplier provided them. A supplier without one is estimated from its recorded spend at 0.5 kg CO2e per US dollar, one factor for every sector, recorded with no published source, no year and no region; spend in any other currency is flagged and left out. The buyer reviews the result before applying it to Category 1.
This document and all outputs generated through the ThemisIQ platform are provided for informational, screening, planning, and prioritization purposes only. They do not constitute legal, regulatory, accounting, financial, assurance, investment, or other professional advice and do not, by themselves, satisfy any reporting, disclosure, filing, compliance, assurance, or certification obligation under IFRS, ISSB, CSRD, ESRS, SEC, California climate disclosure regulations, or any other framework or jurisdiction.
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