2024年海洋矿物工业ESG披露指南报告

Report No.:2024-1737, Rev. 00Document No.:1753590Date:2024-08-12 Project name:Marine minerals ESG handbookReport title:ESG disclosure guidance for the marine mineralsindustryCustomer:1GCE Ocean Technology,Customer contact:Jon HellevangDate of issue:2024-08-12Project No.:10383269Organisation unit:Environmental Risk Management NordicsReport No.:2024-1737, Rev. 00Document No.:1753590Applicablecontract(s) governing the provision of this Report DNV ASEnergy SystemsEnvironmental Risk Mgt NordicsVeritasveien Høvik 1363 NorwayTel:+47 67579900945 748 931 Objective: DNV has developed a sector specific ESG disclosure guidance for the marine minerals industry that is inspired by goodpractice in other relevant industries and global ESG disclosure standards. The guidance document has been developedthrough an iterative process and in collaboration with a large stakeholder group to ensure the document becomes auseful tool for the industry and its stakeholders. Verified by:Laugesen, JensDigitally signed by Laugesen,JensDate: 2024.08.13 21:05:35+02'00' Approved by:Jensen, TorDigitally signed by Jensen, TorDate: 2024.08.13 12:30:30+02'00' Tor JensenVice President - Head of Section Annecken NølandConsultant Copyright © DNV 2024. All rights reserved. Unless otherwise noted below: (i) This publication or parts thereof may not be copied, reproduced ortransmitted in any form, or by any means, whether digitally or otherwise; (ii) No third party may rely on its contents; and (iii) DNV undertakes no duty ofcare toward any third party. Reference to part of this publication which may lead to misinterpretation is prohibited.Wherever content ordefinitions are based on or come from GRI Standards, the copyright remains with GRI.Wherever content ordefinitions are based on or come from other standards, the copyright remains with the relevant standard holder.Front page image: Copyright The Metals Company. DNV has been granted user rights in purpose of the ESG Handbook. Acknowledgement of collaborating organisations: The development of this guidance document on ESG disclosures has beensupported by a working- and a referencegroup consisting of representatives from contractors/operators, suppliers, industry associations, innovation clusters,research institutions, financialinstitutions, and non-governmental institutions, see appendix B for more details. Theirinput and support have been highly appreciated.The guidance document does not reflect a consensus between allparties involved. A special thanks to the project sponsors who made the project possible: Aker BP, Loke/UK Seabed Resources, TheMetals Company, Norwegian Forum for Marine Minerals (NMM), Equinor, Global Sea Mineral Resources (GSR),INESC TEC and Transocean. Keywords: Marine minerals, Environment, Social and Governance, ESG,Annual disclosure, Material topics, reporting metrics Table of contents 1INTRODUCTION............................................................................................................................................... 11.1Background11.2Objective21.3Scope21.4Target users31.5Reporting principles and recommendations31.6Definitions and abbreviations41.6.1Definition of terms41.6.2Abbreviations62MATERIALITY ASSESSMENT FOR MARINE MINERALS INDUSTRY ........................................................... 82.1Overview of materiality assessment process82.2Overview of material ESG topics93GENERAL DISCLOSURE REQUIREMENTS ................................................................................................. 103.1Disclosure about the reporting organisation103.1.1GEN1 A Organisational details103.1.2GEN1 B. Activities, value chain, and other business relationships103.1.3GEN1 C Contract/licence areas and production113.1.4GEN1 D Offshore fleet and mining equipment113.1.5GEN1 E List of material topics133.2Disclosure of management of material topics143.2.1GEN2 Management of material topics144DISCLOSURE OF ENVIRONMENTAL TOPICS............................................................................................. 154.1E1 – GHG emissions154.1.1E1 GEN2 Management of the material topic154.1.2E1A. Direct (Scope 1) GHG emissions164.1.3E1B. Indirect (Scope 2) GHG emissions174.1.4E1C. Other indirect (Scope 3) GHG emissions174.1.5E1D. GHG emissions intensity184.2E2 – Non-GHG air emissions194.2.1E2 GEN2 Management of the material topic194.2.2E2A. Nitrogen oxides (NOx), sulphur oxides (SOx), and other significant air emissions194.3E3 – Energy214.3.1E3 GEN2 Management of the material topic214.3.2E3A. Energy consumption214.3.3E3B. Energy intensity224.4E4 – Climate- and nature-related risks and opportunities234.4.1E4A. Governance of climate- and nature-related risks and opportunities234.4.2E4B. Actual and potential impacts of climate- and nature-related risks and opportunities234.4.3E4C. Identification, assessment, and management of climate- and nature-related, risks andopportunities244.4.4E4D. Metrics and targets used to assess and manage relevant climat