A company can consume energy in various forms, such as fuel, electricity, heating, cooling, or steam. Energy can be self-generated or purchased from external sources and it can come from renewable sources (e.g., wind, hydro or solar) or from non-renewable sources (e.g., coal, petroleum, or natural gas). Using energy more efficiently and opting for renewable energy sources is essential for combating climate change and for lowering a company’s overall environmental footprint. Energy consumption can also occur throughout the upstream and downstream activities connected with a company’s operations. This can include consumers’ use of products the company sells and the end-of-life treatment of these products. The disclosures in this topic can provide information about a company’s impacts related to energy, and how it manages them.
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