44. The undertaking shall disclose in metric tonnes of CO2eq its [This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicators #1 and #2 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ("GHG emissions" and "Carbon footprint"). This information is aligned with Commission Delegated Regulation (EU) 2020/1818 (Climate Benchmark Regulation), Articles 5(1), 6 and 8(1).]:
(a) gross Scope 1 GHG emissions;
(b) gross Scope 2 GHG emissions;
(c) gross Scope 3 GHG emissions; and
(d) total GHG emissions.
45. The objective of the Disclosure Requirement in paragraph 44 in respect of:
(a) gross Scope 1 GHG emissions as required by paragraph 44(a) is to provide an understanding of the direct impacts of the undertaking on climate change and the proportion of
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