Share of gross Scope 1 emissions covered by the EU ETS
Measurement answer
What this metric measures
The EU ETS-covered share is the percentage of gross Scope 1 greenhouse gas emissions arising from sources covered by the European Union Emissions Trading System during the same reporting period and under the same organizational boundary.
Specification
Metric specification
- Result format
- Single value
- Unit
- Percent (%)
- Reporting basis
- Reporting period
- Aggregation
- Not applicable
- Pillar
- Environmental
- Topic
- Climate and greenhouse gas emissions
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
Gross Scope 1 greenhouse gas emissions from EU ETS-covered sources divided by gross Scope 1 greenhouse gas emissions for the identical reporting period, organizational perimeter, gas set and carbon-dioxide-equivalent method.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025, document version 001.001
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Annex I, ESRS E1-6, paragraph 48(b) and application requirement AR 44
Value structure
Dimensions and units
- Unit
- Percent (%)
- Reporting basis
- Reporting period
Unit meaning: A dimensionless share expressed in parts per hundred.
Published dimensions
- Dimensionless ratio
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Share of gross Scope 1 emissions covered by the EU ETS. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Share of gross Scope 1 emissions covered by the EU ETS. | Dimensionless |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025, document version 001.001
- Locator
- Annex I, ESRS E1-6, paragraph 48(b) and application requirement AR 44
Supports: Official publisher reference linked specifically to the Sustopedia metric “Share of gross Scope 1 emissions covered by the EU ETS”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Current in-force ESRS consolidated as of 1 January 2025
- EU ETS installation perimeter
- Numerator and denominator provenance
- Identical reporting period and organizational boundary
- Scope 1 gas, factor and global-warming-potential compatibility
- Zero-denominator presentation rule
Record-specific limitations
- This jurisdiction-specific share does not measure allowance sufficiency, regulatory compliance or emissions reduction performance.
- Installation coverage or regulatory-boundary changes can break period-to-period trends.
- The result is undefined when gross Scope 1 emissions are zero unless an explicit presentation rule is adopted.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.