ifrs-s2-ibg-volume-56-internet-media-and-services-part-b

Industry-based Guidance on implementing

Climate-related Disclosures

Volume 56—Internet Media & Services

June 2023

IFRS S2

IFRS

® Sustainability Disclosure Standard

International Sustainability Standards Board

This Industry-based Guidance accompanies IFRS S2 Climate related Disclosures (published

June 2023; see separate booklet) and is issued by the International Sustainability

Standards Board (ISSB).

Disclaimer: To the extent permitted by applicable law, the ISSB and the IFRS Foundation

(Foundation) expressly disclaim all liability howsoever arising from this publication or

any translation thereof whether in contract, tort or otherwise to any person in respect of

any claims or losses of any nature including direct, indirect, incidental or consequential

loss, punitive damages, penalties or costs.

Information contained in this publication does not constitute advice and should not be

substituted for the services of an appropriately qualified professional.

Reproduction and use rights are strictly limited to personal non-commercial use, such as

corporate disclosure.

Any other use, such as – but not limited to – reporting software, investment analysis,

data services and product development is not permitted without written consent. Please

contact the Foundation for further details at sustainability_licensing@ifrs.org.

The Foundation has trade marks registered around the world (Marks) including ‘IAS®’,

‘IASB®’, the IASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, the IFRS for SMEs®

logo,

‘International

Accounting

Standards®’,

‘International

Financial

Reporting

Standards®’, the ‘Hexagon Device’, ‘NIIF®’, ‘SIC®’ and SASB®. Further details of the

Foundation’s Marks are available from the Foundation on request.

The Foundation is a not-for-profit corporation under the General Corporation Law of the

State of Delaware, USA and operates in England and Wales as an overseas company

(Company number: FC023235) with its principal office in the Columbus Building, 7

Westferry Circus, Canary Wharf, London, E14 4HD.

IFRS S2 CLIMATE-RELATED DISCLOSURES–JUNE 2023

Introduction

This volume is part of the Industry-based Guidance on Implementing IFRS S2 Climate-related

Disclosures. This guidance suggests possible ways to apply some of the disclosure requirements in

IFRS S2 but does not create additional requirements.

This volume suggests possible ways to identify, measure and disclose information about

climate-related risks and opportunities that are associated with particular business

models, economic activities and other common features that characterise participation in

this industry.

This industry-based guidance has been derived from Sustainability Accounting Standards

Board (SASB) Standards, which are maintained by the International Sustainability

Standards Board (ISSB). The metric codes used in SASB Standards have been included for

ease of reference. For additional context regarding the industry-based guidance contained

in this volume, including structure and terminology, application and illustrative

examples, refer to Section III of the Accompanying Guidance to IFRS S2.

IFRS S2 INDUSTRY-BASED GUIDANCE

Volume 56—Internet Media & Services

Industry Description

The Internet Media & Services industry consists of two main segments. Entities in the

Internet Media segment provide search engines and internet advertising channels, online

gaming, and online communities such as social networks, as well as content, which is

usually easily searchable, such as educational, medical, health, sports or news content.

Entities in the internet-based Services segment sell services mainly through the internet.

The industry generates revenue primarily from online advertising, usually on free

content, with other revenue sources being subscription fees, content sales or the sale of

user information to third parties.

Sustainability Disclosure Topics & Metrics

Table 1. Sustainability Disclosure Topics & Metrics

TOPIC

METRIC

CATEGORY

UNIT OF

MEASURE

CODE

Entity-defined measure of user activity 96

Quantitative

See note

TC-IM-000.A

(1) Data processing capacity, (2) percentage

outsourced 97

Quantitative

See note

TC-IM-000.B

(1) Amount of data storage, (2) percentage

outsourced 98

Quantitative

Petabytes,

Percentage

(%)

TC-IM-000.C

Note to TC-IM-000.A – The entity shall define and disclose a basic measure of customer activity

suitable for its business activities. This may include, but is not limited to, sales transactions,

purchase transactions, number of searches, monthly active users, or page views.

Note to TC-IM-000.B – Data processing capacity shall be reported in units of measure typically

tracked by the entity or used as the basis for contracting software and IT services, such as

Million Service Units (MSUs), Million Instructions per Second (MIPS), Mega FloatingPoint

Operations per Second (MFLOPS), compute cycles, or other. Alternatively, the entity may disclose

owned and outsourced data processing needs in other units of measure, such as rack space or

data centre square footage. The percentage outsourced shall include o-premise cloud services,

those that are hosted on public cloud, and those that are residing in colocation data centres.

Note to TC-IM-000.C – The percentage outsourced shall include on-premise cloud services, those

that are hosted on public cloud, and those that are residing in colocation data centres.

IFRS S2 CLIMATE-RELATED DISCLOSURES–JUNE 2023

Environmental Footprint of Hardware Infrastructure

Topic Summary

With the Internet & Media Services industry providing a growing amount of content and

service offerings, entities in this industry increasingly own, operate or rent more data

centres and other hardware. Thus, managing the energy and water use associated with IT

hardware infrastructure is relevant to value creation. Data centres must be powered

continuously. Energy supply disruptions may have a material impact on operations

depending on the disruption magnitude and timing. Entities face a trade-off between

energy and water consumption because of data centre cooling needs. Cooling data centres

with water instead of chillers improves energy efficiency, but this method may create

dependence on significant local water resources. Data centre specification decisions are

important for managing costs, obtaining a reliable energy and water supply, and

reducing reputational risks, particularly with the increasing global regulatory focus on

climate change and the opportunities arising from energy efficiency and renewable

energy innovations.

Metrics

TC-IM-130a.1. (1) Total energy consumed, (2) percentage grid electricity and

(3) percentage renewable

The entity shall disclose (1) the total amount of energy consumed as an aggregate

figure, in gigajoules (GJ).

1.1

The scope of energy consumption includes energy from all sources,

including energy purchased from external sources and energy produced by

the entity itself (self-generated). For example, direct fuel usage, purchased

electricity, and heating, cooling and steam energy are all included within

the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed

by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall

use higher heating values (HHV), also known as gross calorific values

(GCV), which are measured directly or taken from the Intergovernmental

Panel on Climate Change (IPCC).

The entity shall disclose (2) the percentage of energy consumed that was supplied

from grid electricity.

2.1

The percentage shall be calculated as purchased grid electricity

consumption divided by total energy consumption.

The entity shall disclose (3) the percentage of energy consumed that was

renewable energy.

3.1

Renewable energy is defined as energy from sources that are replenished

at a rate greater than or equal to their rate of depletion, such as

geothermal, wind, solar, hydro and biomass.

3.2

The percentage shall be calculated as renewable energy consumption

divided by total energy consumption.

IFRS S2 INDUSTRY-BASED GUIDANCE

3.3

The scope of renewable energy includes renewable fuel the entity

consumed, renewable energy the entity directly produced and renewable

energy the entity purchased, if purchased through a renewable power

purchase agreement (PPA) that explicitly includes renewable energy

certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy

Certified utility or supplier programme, or other green power products

that explicitly include RECs or GOs, or for which Green‐e Energy Certified

RECs are paired with grid electricity.

3.3.1

For any renewable electricity generated on site, any RECs and GOs

shall be retained (not sold) and retired or cancelled on behalf of the

entity for the entity to claim them as renewable energy.

3.3.2

For renewable PPAs and green power products, the agreement shall

explicitly include and convey that RECs and GOs be retained or

replaced and retired or cancelled on behalf of the entity for the

entity to claim them as renewable energy.

3.3.3

The renewable portion of the electricity grid mix outside the

control or influence of the entity is excluded from the scope of

renewable energy.

3.4

For the purposes of this disclosure, the scope of renewable energy from

biomass sources is limited to materials certified to a third-party standard

(for example, Forest Stewardship Council, Sustainable Forest Initiative,

Programme for the Endorsement of Forest Certification or American Tree

Farm System), materials considered eligible sources of supply according to

the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or

Green-e regional standards, or materials eligible for an applicable

jurisdictional renewable portfolio standard.

The entity shall apply conversion factors consistently for all data reported under

this disclosure, such as the use of HHVs for fuel usage (including biofuels) and

conversion of kilowatt hours (kWh) to GJ (for energy data including electricity

from solar or wind energy).

The entity may disclose the trailing 12-month (TTM) weighted average power

usage effectiveness (PUE) for its data centres.

5.1

PUE is defined as the ratio of the total amount of power used by a

computer data centre facility to the amount of power delivered to

computing equipment.

5.2

If disclosing PUE, the entity shall follow the guidance and calculation

methodology described in PUE™: A Comprehensive Examination of the Metric

(2014), published by ASHRAE and The Green Grid Association.

TC-IM-130a.2. (1) Total water withdrawn, (2) total water consumed; percentage of

each in regions with High or Extremely High Baseline Water Stress

The entity shall disclose the amount of water, in thousands of cubic metres,

withdrawn from all sources.

IFRS S2 CLIMATE-RELATED DISCLOSURES–JUNE 2023

1.1

Water sources include surface water (including water from wetlands,

rivers, lakes, and oceans), groundwater, rainwater collected directly and

stored by the entity, and water and wastewater obtained from municipal

water supplies, water utilities or other entities.

The entity may disclose portions of its supply by source if, for example, significant

portions of withdrawals are from non-freshwater sources.

2.1

Fresh water may be defined according to the local laws and regulations

where the entity operates. If no legal definition exists, fresh water shall be

considered to be water that has less than 1,000 parts per million of

dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional

drinking water regulations can be assumed to meet the definition of fresh

water.

The entity shall disclose the amount of water, in thousands of cubic metres,

consumed in operations.

3.1

Water consumption is defined as:

3.1.1

Water that evaporates during withdrawal, use and discharge

3.1.2

Water that is directly or indirectly included in the entity’s product

or service

3.1.3

Water that does not otherwise return to the same catchment area

from which it was withdrawn, such as water returned to another

catchment area or the sea

The entity shall analyse all its operations for water risks and identify activities

that withdraw and consume water in locations with High (40–80%) or Extremely

High (>80%) Baseline Water Stress as classified by the World Resources Institute’s

(WRI) Water Risk Atlas tool, Aqueduct.

The entity shall disclose water withdrawn in locations with High or Extremely

High Baseline Water Stress as a percentage of the total water withdrawn.

The entity shall disclose water consumed in locations with High or Extremely

High Baseline Water Stress as a percentage of the total water consumed.

TC-IM-130a.3. Discussion of the integration of environmental considerations into

strategic planning for data centre needs

The entity shall describe how it integrates environmental considerations,

including energy and water use, into strategic planning for data centres.

Discussion shall include, but is not limited to, how environmental factors impact

the entity’s decisions regarding the siting, design, construction, refurbishment

and operation of data centres.

2.1

Environmental factors and criteria may include:

2.1.1

Location-based environmental factors, such as regional humidity,

average temperature and water availability.

IFRS S2 INDUSTRY-BASED GUIDANCE

2.1.2

Environmental regulations, such as energy efficiency standards and

national- or state-level carbon legislation on pricing and carbon

intensity of grid electricity.

The scope of disclosure includes considerations for existing owned data centres,

the development of new data centres, and the outsourcing of data centre services,

if relevant.

IFRS S2 CLIMATE-RELATED DISCLOSURES–JUNE 2023

Columbus Building

7 Westferry Circus

Canary Wharf

London E14 4HD, UK

Tel

+44 (0) 20 7246 6410

Email sustainability_licensing@ifrs.org

ifrs.org

International Financial Reporting Standards®, IFRS Foundation®,

IFRS®, IAS®, IFRIC®, SIC®, IASB®, ISSBTM, IFRS for SMEs®

版本与出处

ifrs-s2-ibg-volume-56-internet-media-and-services-part-b

准则