Note this response is cross-referenced for 302-1 – Energy consumption within the organization  302-3 – Energy intensity  302-4 – Reduction of energy consumption 305-1 – Direct greenhouse gas (GHG) emissions (Scope 1) 305-2 – Energy indirect greenhouse gas (GHG) emissions (Scope 2) 305-5 – Reduction of greenhouse gas (GHG) emissions 305-4 – Greenhouse gas (GHG) emissions intensity IPG has a robust framework for evaluating a wide range of risks and opportunities, including risks and opportunities related to sustainability, and whether they have a substantive financial impact.