7.6 WEF IBC Metric Pillars Theme Core metrics Reference Omission Planet Climate Greenhouse gas (GHG) emissions Sustainability Report 2023 change For all relevant greenhouse gases (e.g. carbon dioxide, methane, Climate action p. 58 ff nitrous oxide, F-gases etc.), report in metric tonnes of carbon Conserving resources p. 65 ff dioxide equivalent (tCO e) GHG Protocol Scope 1 and Scope 2 Our sustainability indicators emissions. 2 p. 106 ff Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate TCFD implementation Sustainability Report 2023 Fully implement the recommendations of the Task Force on Task Force on Climate-Related Climate-related Financial Disclosures (TCFD). If necessary, disclose Financial Disclosures a timeline of at most three years for full implementation. (TCFD) p. 136 ff Disclose whether you have set, or have committed to set, GHG emissions targets that are in line with the goals of the Paris Agreement – to limit global warming to well below 2°C above preindustrial levels and pursue efforts to limit warming to 1.5°C – and to achieve Net-Zero emissions before 2050. Nature loss Land use and ecological sensitivity Sustainability Report 2023 Report the number and area (in hectares) of sites owned, leased Conserving resources p. 65 ff or managed in or adjacent to protected areas and/or key biodiversity Our sustainability indicators areas (KBA) p. 110 ff Freshwater Water consumption and withdrawal in water stressed Sustainability Report 2023 availability areas Conserving resources p. 74 ff Report for operations where material: megalitres of water with- Our sustainability indicators drawn, megalitres of water consumed and the percentage of each p. 106 ff in regions with high or extremely high baseline water stress, according to WRI Aqueduct water risk atlas tool. Estimate and report the same information for the full value chain (upstream and downstream) where appropriate. SIEMENS SUSTAINABILITY REPORT 2023 147