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CDP Climate Change Questionnaire Preview and Reporting Guidance 2021 - Version Control

You have selected to view sector-specific content for the following sectors:

• Financial services

Note that you have selected to view the Climate Change - Full version.

CDP disclosure cycle 2021

Accessing questionnaire previews, reporting guidance, and scoring methodologies

CDP’s corporate questionnaire previews, reporting guidance, and scoring methodologies for climate change, forests and water security can be accessed from the guidance for companies page of CDP's website.

Submitting a response to the questionnaire(s)

Responses to questionnaires must be submitted via CDP's Online Response System (ORS), which is part of CDP's online disclosure platform. Please refer to Using CDP's Online Disclosure Platform for more details. Please note that while the questions themselves are the same in the questionnaire preview as they are in the ORS, the display format of some questions may differ, particularly for drop-down options and tables.

Sector-specific questions

Companies in high-impact sectors, in addition to the general questions, will be presented with questions specific to that sector. The rationale for developing a refined questionnaire for each of these sectors is outlined in the relevant sector introduction.

The sector-specific questions allocated to companies are defined by CDP's Activity Classification System (CDP-ACS). This system categorizes companies by focusing on the activities from which they derive revenue and associating these with the impacts to their business from climate change, water security and deforestation.

Please note that since each questionnaire includes sector-specific questions throughout, as not all questions will be applicable to your organization, some question numbers may skip.

Full and Minimum versions of the questionnaire

All organizations completing the climate change, forests and water security questionnaires are eligible to complete the full questionnaire.

In some cases, organizations may be eligible to complete a minimum version which contains fewer questions, and no sector-specific questions or data points. Organizations are eligible to complete the minimum version in the following circumstances:

- They are disclosing to that questionnaire for the first time; OR
- They are not disclosing to that questionnaire for the first time, but have an annual revenue of less than EUR/US $250 million*

Organizations opting to complete a minimum version will only be eligible for scoring if they are submitting a response to customers (CDP Supply chain members). For more information on scoring eligibility and implications, please see our Scoring Introduction.

* CDP reserves the right to remove the option of completing a minimum version questionnaire for previous responders to a questionnaire with an annual revenue of less than EUR/US$250 million, on the basis of the organization’s potential or existing environmental impact.

Timeline:

For the latest information on the timeline, please refer to our website.

For any disclosure-related enquiries, please contact your regional CDP contact, or [email protected]

CDP climate change questionnaire

This questionnaire is the property of CDP Worldwide, reproduction of all or part (including within software platforms) without permission of CDP Worldwide is prohibited. Please contact [email protected] for more information on this.

Introduction to CDP's climate change program and questionnaire

The 2015 Paris Agreement was a tipping point in the global approach to climate change. By agreeing to limit global temperature rises to well below 2°C, governments have committed to a transition to a low-carbon economy. This transition will create winners and losers within and across business sectors, as the manifestation of climate-related opportunities and risks accelerates in both size and scope. Business as usual will not be a good indicator of how companies will perform.

CDP believes that improving corporate awareness through measurement and disclosure is essential to the effective management of carbon and climate change risk. We request information on climate risks and low-carbon opportunities from the world’s largest companies on behalf of investors, customers, and policy makers.

Regulators have begun to respond to the risks, notably with the recommendations by the Task Force on Climate-related Financial Disclosures (TCFD). Established by the Financial Stability Board, the TCFD has moved the climate disclosure agenda forward by emphasizing the link between climate-related risk and financial stability. The Task Force has recommended that both companies and investors disclose climate change information. This includes whether they are conducting scenario analysis in line with a 2-degree pathway and then setting out how climate-related issues impact their strategy and financial planning. This amplifies the long-standing call from CDP’s investor signatories for companies to disclose comprehensive, comparable environmental data in their mainstream reports, driving climate-related risk management further into the boardroom.

Commit to Action

The CDP Commit to Action program is the accelerator of corporate ambition and action in CDP. It adopts a systemic approach to transition high-impact companies to a net-zero climate impact through initiatives like the Science Based Targets initiative and RE100. These and other leadership initiatives are included in the "Take Action" platform through which leading companies commit to bold climate action.

Companies that have joined the Science Based Targets initiative (SBTi), either through the standard commitment pathway or by joining the Business Ambition for 1.5°C campaign can report on that in the “Targets and performance” module of the CDP climate change questionnaire. Companies can report their commitment to adopt a science-based emissions reduction target and track their progress against already validated targets by answering C4.1 and C4.2 sub-questions in detail. For more specific information on each commitment and how companies can report on their progress in the relevant sections of CDP’s questionnaires, please refer to the ‘Commit to Action Technical Note’.

Climate change questionnaire structure

There are 14 modules in the general climate change questionnaire, including the Introduction and Signoff modules, plus a module presented only to organizations that are responding to a customer request from one or more CDP Supply Chain Members. The journey through CDP’s general climate change questionnaire includes the following:

• Governance
• Risks and opportunities
• Business strategy
• Targets and performance
• Emissions methodology
• Emissions data
• Energy
• Additional metrics
• Verification
• Carbon pricing
• Engagement

Sector approach

The structure of the CDP climate change questionnaire was redesigned in 2018 in response to market needs and trends in corporate climate change reporting. Revisions included the inclusion of the TCFD recommendations, an increased emphasis on forward-looking metrics, improved alignment with other reporting frameworks, and the integration of sector-specific questions.

For climate change, CDP has incorporated sector-specific questions for 16 high-impact sectors.

Each question number in the climate change questionnaire begins with the letter C. Questions that are unique to companies in a particular sector are labelled using a two-letter abbreviation within the question number. These abbreviations are noted below.

2021 climate change sectors:

• Agriculture: Agriculture commodities (AC); Food, beverage & tobacco (FB); Paper & forestry (PF)
• Energy: Coal (CO); Electric utilities (EU); Oil & gas (OG)
• Financial: Financial services (FS)
• Materials: Cement (CE); Capital goods (CG); Chemicals (CH); Construction (CN); Metals & mining (MM); Real estate (RE); Steel (ST)
• Transport: Transport services (TS); Transport OEMs (TO)

Climate change questionnaire changes in 2021

The questionnaire is stabilized for 2021 so there are only minimal changes reflecting feedback or error correction.

Revisions and changes are indicated for every question as: “no change”, “minor change”, “modified question”, “new question”, “modified guidance”, or “additional guidance”. “Minor change” indicates wording edits and revisions to drop-down options or a simple clarification, while a “modified question” indicates that the data requested has been revised.

Key changes include:

• Two new questions C3.1a and C3.1b on low-carbon transition plans.
• A new question C4.2c on net-zero targets.
• Removed questions SC3.1 - SC3.2a on the CDP Action Exchange.
• Modified questions: C4.1a and C4.1b on emissions targets; C8.2e on low-carbon energy sourcing.
• 10 questions with modified guidance and 2 questions with additional guidance.

A detailed document on climate change question changes from 2020 to 2021 can be found on the Guidance page of the website.

Sector introduction: Financial Services (FS)

Activities in the financial services sector include bank lending, investing (asset management and/or asset ownership) and insurance underwriting. The recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) highlight the important role of the financial sector as preparers of climate-related financial disclosures. Disclosure by this sector will enable investors, central banks, regulators/supervisors and other relevant stakeholders to better understand the concentrations of carbon-related assets in the financial sector and the financial system’s exposures to climate-related risks. The supplemental guidance provided by the Task Force focuses on the importance of considering the impacts of climate-related issues in the context of their financial activities such as lending, financial intermediary, investment and/or insurance underwriting activities. Organizations in the FS sector should respond to the CDP climate change questionnaire in the context of these financing activities, in addition to operational activities where appropriate. Along with new sector-specific questions and modifications to existing questions, specific guidance has been included to clarify the type of information banks, insurance companies and asset managers should consider in their response. The questionnaire shifts focus from Scope 1 and Scope 2 emissions to a more in-depth disclosure of Scope 3 category 15 “Investments” emissions.

CDP’s financial services questions focus on the following topics:

• Portfolio exposure to climate-related risks and opportunities;
• Climate-related issues in the organization’s policy framework;
• Exclusion policies;
• Engagement with clients and investee companies;
• Portfolio impact (Scope 3 category 15 “Investments” emissions or alternative exposure metrics);
• Portfolio alignment to a well below 2-degree world; and
• Climate-related considerations in employment-based retirement schemes.

This CDP sector aligns with the TCFD’s Financial Sector including Banks, Insurance Companies, Asset Owners and Asset Managers.

C0 Introduction

Introduction

(C0.1) Give a general description and introduction to your organization.

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C0.2) State the start and end date of the year for which you are reporting data.

Change from 2020

No change

Response options

Please complete the following table.

(C0.3) Select the countries/areas for which you will be supplying data.

Change from 2020

No change

Response options

Please complete the following table:

(C0.4) Select the currency used for all financial information disclosed throughout your response.

Change from 2020

No change

Response options

Please complete the following table:

(C0.5) Select the option that describes the reporting boundary for which climate-related impacts on your business are being reported. Note that this option should align with your chosen approach for consolidating your GHG inventory.

Change from 2020

No change

Response options

Select one of the following options:

• Financial control
• Operational control
• Equity share
• Other, please specify

Organizational activities: Financial services

(C-FS0.7) Which organizational activities does your organization undertake?

Question dependencies

Your response to this question determines which questions will be shown throughout this questionnaire and which response options will be listed within these questions.

Change from 2020

Modified guidance

Connection to other frameworks

TCFD Financial Sector

Response options

Select all that apply from the following options:

• Bank lending (Bank)
• Investing (Asset manager)
• Investing (Asset owner)
• Insurance underwriting (Insurance company)

C1 Governance

Board oversight

(C1.1) Is there board-level oversight of climate-related issues within your organization?

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Select one of the following options:

• Yes
• No

(C1.1a) Identify the position(s) (do not include any names) of the individual(s) on the board with responsibility for climate-related issues.

Question dependencies

This question only appears if you select “Yes” in response to C1.1.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C1.1b) Provide further details on the board’s oversight of climate-related issues.

Question dependencies

This question only appears if you select “Yes” in response to C1.1.

Change from 2020

No change

Connection to other frameworks

TCFD

Governance recommended disclosure a) Describe the board’s oversight of climate related risks and opportunities.

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C1.1c) Why is there no board-level oversight of climate-related issues and what are your plans to change this in the future?

Question dependencies

This question only appears if you select “No” in response to C1.1.

Change from 2020

No change

Response options

Please complete the following table:

Management responsibility

(C1.2) Provide the highest management-level position(s) or committee(s) with responsibility for climate-related issues.

Change from 2020

No change

Connections to other frameworks

TCFD

Governance recommended disclosure b) Describe management’s role in assessing and managing climate related risks and opportunities.

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C1.2a) Describe where in the organizational structure this/these position(s) and/or committees lie, what their associated responsibilities are, and how climate-related issues are monitored (do not include the names of individuals).

Change from 2020

No change

Connection to other frameworks

TCFD

Governance recommended disclosure b) Describe management’s role in assessing and managing climate related risks and opportunities.

SDG

Goal 12: Responsible consumption and production

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Employee incentives

(C1.3) Do you provide incentives for the management of climate-related issues, including the attainment of targets?

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table:

(C1.3a) Provide further details on the incentives provided for the management of climate-related issues (do not include the names of individuals).

Question dependencies

This question only appears if you select “Yes” in response to C1.3.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Strategy

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Retirement schemes

(C-FS1.4) Does your organization offer its employees an employment-based retirement scheme that incorporates ESG principles, including climate change?

Change from 2020

No change

Response options

Please complete the following table:

C2 Risks and opportunities

Management processes

(C2.1) Does your organization have a process for identifying, assessing, and responding to climate-related risks and opportunities?

Change from 2020

No change

Connection to other frameworks

TCFD

Risk Management recommended disclosure a) Describe the organization’s processes for identifying and assessing climate-related risks.

Risk Management recommended disclosure b) Describe the organization’s processes for managing climate-related risks

Risk Management recommended disclosure c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.

Response options

Select one of the following options:

• Yes
• No

(C2.1a) How does your organization define short-, medium- and long-term time horizons?

Change from 2020

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.

Response options

Please complete the following table:

(C2.1b) How does your organization define substantive financial or strategic impact on your business?

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters. Please note that when copying from another document into the ORS, formatting is not retained.

(C2.2) Describe your process(es) for identifying, assessing and responding to climate-related risks and opportunities.

Question dependencies

This question only appears if you select ”Yes” in response to C2.1.

Change from 2020

No change

Connection to other frameworks

TCFD

Risk Management recommended disclosure a) Describe the organization’s processes for identifying and assessing climate-related risks.

Risk Management recommended disclosure b) Describe the organization’s processes for managing climate-related risks

Risk Management recommended disclosure c) Describe how processes for identifying, assessing, and managing climate related risks are integrated into the organization’s overall risk management.

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C2.2a) Which risk types are considered in your organization's climate-related risk assessments?

Question dependencies

This question only appears if you select "Yes" in C2.1.

Change from 2020

No change

Connection to other frameworks

TCFD

Risk Management recommended disclosure a) Describe the organization’s processes for identifying and assessing climate-related risks.

Response options

Please complete the following table:

(C-FS2.2b) Do you assess your portfolio's exposure to climate-related risks and opportunities?

Question dependencies

• This question only appears if you select “Yes” in response to C2.1.
• Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The “Other products and services, please specify” row will always appear.

Change from 2020

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization's processes for identifying and assessing climate-related risks.

Response options

Please complete the following fixed row table.

(C-FS2.2c) Describe how you assess your portfolio's exposure to climate-related risks and opportunities.

Question dependencies

This question only appears if you selected “Yes” to any of the activities listed in C-FS2.2b. A row will appear in this table for each portfolio for which you selected “Yes” in column 2 of question C-FS2.2b.

Change from 2020

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization's processes for identifying and assessing climate-related risks.

Response options

Please complete the following table.

(C-FS2.2d) Do you assess your portfolio's exposure to water-related risks and opportunities?

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The “Other products and services, please specify” row will always appear.

Change from 2020

No change

Connection to other frameworks

CEO Water Mandate

Implications: Business risk

SDG

Goal 6: Clean water and sanitation

Response options

Please complete the following table.

(C-FS2.2e) Do you assess your portfolio's exposure to forests-related risks and opportunities?

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The “Other products and services, please specify” row will always appear.

Change from 2020

No change

Connection to other frameworks

AFi

Core Principle 5: Supply chain assessment and traceability

SDG

Goal 15: Life on Land

Response options

Please complete the following table:

(C-FS2.2f) Do you request climate-related information from your clients/investees as part of your due diligence and/or risk assessment practices?

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The “Other products and services, please specify” row will always appear.

Change from 2020

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization's processes for identifying and assessing climate-related risks.

Risk management recommended disclosure b) Describe the organization's processes for managing climate-related risks.

Response options

Please complete the following table:

(C2.2g) Why does your organization not have a process in place for identifying, assessing, and responding to climate-related risks and opportunities, and do you plan to introduce such a process in the future?

Question dependencies

This question only appears if you select “No” in response to C2.1.

Change from 2020

No change

Response options

Please complete the following table:

Risk disclosure

(C2.3) Have you identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business?

Change from 2020

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C2.3a) Provide details of risks identified with the potential to have a substantive financial or strategic impact on your business.

Question dependencies

This question only appears if you select “Yes” in response to C2.3.

Change from 2020

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy and financial planning.

Please note: columns 1-7 align with the TCFD recommendations.

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Primary climate-related risk driver drop-down options (column 4)

Select one of the following options:

Primary potential financial impact drop-down options (column 5)

Select one of the following options:

• Increased direct costs
• Increased indirect (operating) costs
• Increased capital expenditures
• Increased credit risk
• Increased insurance claims liability
• Decreased revenues due to reduced demand for products and services
• Decreased revenues due to reduced production capacity
• Decreased access to capital
• Decreased asset value or asset useful life leading to write-offs, asset impairment or early retirement of existing assets
• Reduced profitability of investment portfolios [Financial services only]
• Devaluation of collateral and potential for stranded, illiquid assets [Financial services only]
• Other, please specify

(C2.3b) Why do you not consider your organization to be exposed to climate-related risks with the potential to have a substantive financial or strategic impact on your business?

Question dependencies

This question only appears if you select “No” in response to C2.3.

Change from 2020

No change

Response options

Please complete the following table:

Opportunity disclosure

(C2.4) Have you identified any climate-related opportunities with the potential to have a substantive financial or strategic impact on your business?

Change from 2020

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• Yes, we have identified opportunities but are unable to realize them
• No

(C2.4a) Provide details of opportunities identified with the potential to have a substantive financial or strategic impact on your business.

Question dependencies

This question only appears if you select “Yes” in response to C2.4.

Change from 2020

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Please note: columns 1-7 align with the TCFD recommendations.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Primary climate-related opportunity driver drop-down options (column 4)

Select one of the following options:

Primary potential financial impact drop-down options (column 5)

Select from the following options:

• Reduced direct costs
• Reduced indirect (operating) costs
• Increased revenues resulting from increased demand for products and services
• Increased revenues through access to new and emerging markets
• Increased revenues resulting from increased production capacity
• Increased access to capital
• Increased value of fixed assets
• Increased diversification of financial assets
• Increased portfolio value due to upward revaluation of assets [Financial services only]
• Returns on investment in low-emission technology
• Other, please specify

(C2.4b) Why do you not consider your organization to have climate-related opportunities?

Question dependencies

This question only appears if you select “No” or “Yes, we have identified opportunities but are unable to realize them” in response to C2.4.

Change from 2020

No change

Response options

Please complete the following table:

C3 Business strategy

Business strategy

(C3.1) Have climate-related risks and opportunities influenced your organization’s strategy and/or financial planning?

Change from 2020

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes, and we have developed a low-carbon transition plan
• Yes
• No

(C3.1a) Is your organization’s low-carbon transition plan a scheduled resolution item at Annual General Meetings (AGMs)?

Question dependencies

This question only appears if you select “Yes, and we have developed a low-carbon transition plan” in response to C3.1.

Change from 2020

New question

Response options

Please complete the following table:

(C3.1b) Does your organization intend to publish a low-carbon transition plan in the next two years?

Question dependencies

This question only appears if you select “Yes” in response to C3.1.

Change from 2020

New question

Response options

Please complete the following table:

*This column only appears if you select “Yes, in the next two years” in Column 1.

(C3.2) Does your organization use climate-related scenario analysis to inform its strategy?

Question dependencies

This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or "Yes" in response to C3.1.

Change from 2020

No change (2020 C3.1a)

Connection to other frameworks

TCFD

Strategy recommended disclosure c) Describe the resilience of the organization’s strategy, taking into consideration different climate related scenarios, including a 2°C or lower scenario.

SDG

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scenario Analysis

Response options

Select one of the following options:

• Yes, qualitative
• Yes, quantitative
• Yes, qualitative and quantitative
• Yes, qualitative, but we plan to add quantitative in the next two years
• No, but we anticipate using qualitative and/or quantitative analysis in the next two years
• No, and we do not anticipate doing so in the next two years

(C3.2a) Provide details of your organization’s use of climate-related scenario analysis.

Question dependencies

This question only appears if you select “Yes, qualitative”, “Yes, quantitative”, “Yes, qualitative and quantitative” or “Yes, qualitative, but we plan to add quantitative in the next two years” in response to C3.2.

Change from 2020

Modified guidance (2020 C3.1b)

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy, and financial planning.

Strategy recommended disclosure c) Describe the resilience of the organization’s strategy, taking into consideration different climate related scenarios, including a 2°C or lower scenario.

SDG

Goal 13: Climate action

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C3.2b) Why does your organization not use climate-related scenario analysis to inform its strategy?

Question dependencies

This question only appears if you select “No, but we anticipate using qualitative and/or quantitative analysis in the next two years” or “No, and we do not anticipate doing so in the next two years” in response to C3.2.

Change from 2020

No change (2020 C3.1c)

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C3.3) Describe where and how climate-related risks and opportunities have influenced your strategy.

Question dependencies

This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or “Yes” in response to C3.1

Change from 2020

No change (2020 C3.1d)

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table:

(C3.4) Describe where and how climate-related risks and opportunities have influenced your financial planning.

Question dependencies

This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or “Yes” in response to C3.1.

Change from 2020

No change (2020 C3.1e)

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Response options

Please complete the following table:

(C3.4a) Provide any additional information on how climate-related risks and opportunities have influenced your strategy and financial planning (optional).

Question dependencies

This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or ”Yes” in response to C3.1.

Change from 2020

No change (2020 C3.1f)

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Response options

This is an open text question with a limit of 7,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C3.5) Why have climate-related risks and opportunities not influenced your strategy and/or financial planning?

Question dependencies

This question only appears if you select “No” in response to C3.1.

Change from 2020

No change (2020 C3.1g)

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Business strategy: Financial services

(C-FS3.6) Are climate-related issues considered in the policy framework of your organization?

Change from 2020

No change (2020 C-FS3.2)

Response options

Select one of the following options:

• Yes, climate-related issues are integrated into our general policy framework that relates to our financing activities
• Yes, we have exclusion policies for industries and/or activities exposed or contributing to climate-related risks
• Yes, both of the above
• No, but we plan to consider climate-related issues in our policy framework in the next two years
• No

(C-FS3.6a) In which policies are climate-related issues integrated?

Question dependencies

• This question only appears if you select "Yes, climate-related issues are integrated into our general policy framework that relates to our financing activities" or “Yes, both of the above” in response to C-FS3.6.
• Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The "Other products and services, please specify" row will always appear.

Change from 2020

Modified guidance (2020 C-FS3.2a)

Response options

Please complete the following table:

(C-FS3.6b) Describe your exclusion policies related to industries and/or activities exposed or contributing to climate-related risks.

Question dependencies

This question only appears if you select "Yes, we have exclusion policies for industries and/or activities exposed or contributing to climate-related risks” or "Yes, both of the above" in response to C-FS3.6.

Change from 2020

No change (2020 C-FS3.2b)

Response options

Please complete the following table:

[Add row]

(C-FS3.6c) Why are climate-related issues not considered in the policy framework of your organization?

Question dependencies

This question only appears if you select "No" or "No, but we plan to consider climate-related issues in our policy framework in the next two years" in C-FS3.6.

Change from 2020

No change (2020 C-FS3.2c)

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C-FS3.7) Are climate-related issues factored into your external asset manager selection process?

Question dependencies

This question only appears if you selected “Investing (Asset Manager)” and/or “Investing (Asset Owner)” in response to C-FS0.7.

Change from 2020

No change (2020 C-FS3.3)

Connection to other frameworks

TCFD

Strategy b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

AODP

Response options

Select one of the following options:

• Yes, for all assets managed externally
• Yes, for some assets managed externally
• No, for none of our externally managed assets
• Not applicable, because we don't have externally managed assets

(C-FS3.7a) How are climate-related issues factored into your external asset manager selection process?

Question dependencies

This question only appears if you select “Yes, for all assets managed externally” or “Yes, for some assets managed externally” in response to question C-FS3.7.

Change from 2020

No change (2020 C-FS3.3a)

Connection to other frameworks

TCFD

Strategy b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

AODP

Response options

Please complete the following table:

(C-FS3.7b) Why are climate-related issues not factored into your external asset manager selection process?

Question dependencies

This question only appears if you select “No, for none of our externally managed assets” in response to C-FS3.7.

Change from 2020

No change (2020 C-FS3.3b)

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

C4 Targets and performance

Emissions targets

(C4.1) Did you have an emissions target that was active in the reporting year?

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Response options

Select one of the following options:

• Absolute target
• Intensity target
• Both absolute and intensity targets
• No target

(C4.1a) Provide details of your absolute emissions target(s) and progress made against those targets.

Question dependencies

This question only appears if you select “Absolute target” or “Both absolute and intensity targets” in response to C4.1.

Change from 2020

Modified question

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

*This column only appears if you select one of the “Yes…” options in column “Is this a science-based target?”

Scope(s) (or Scope 3 category) drop-down options:

Select one of the following options:

• Scope 1
• Scope 2 (location-based)
• Scope 2 (market-based)
• Scope 1+2 (location-based)
• Scope 1+2 (market-based)
• Scope 1+2 (location-based) +3 (upstream)
• Scope 1+2 (location-based) +3 (downstream)
• Scope 1+2 (location-based) +3 (upstream & downstream)
• Scope 1+2 (market-based) +3 (upstream)
• Scope 1+2 (market-based) +3 (downstream)
• Scope 1+2 (market-based) +3 (upstream & downstream)
• Scope 3 (upstream)
• Scope 3 (downstream)
• Scope 3 (upstream & downstream)
• Scope 3: Purchased goods and services
• Scope 3: Capital goods
• Scope 3: Fuel and energy-related activities (not included in Scopes 1 or 2)
• Scope 3: Upstream transportation and distribution
• Scope 3: Waste generated in operations
• Scope 3: Business travel
• Scope 3: Employee commuting
• Scope 3: Upstream leased assets
• Scope 3: Investments
• Scope 3: Downstream transportation and distribution
• Scope 3: Processing of sold products
• Scope 3: Use of sold products
• Scope 3: End-of-life treatment of sold products
• Scope 3: Downstream leased assets
• Scope 3: Franchises
• Other, please specify

Is this a science-based target? drop-down options:

Select one of the following options:

• Yes, and this target has been approved by the Science-Based Targets initiative
• Yes, we consider this a science-based target, but it has not been approved by the Science-Based Targets initiative
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next 2 years
• No, and we do not anticipate setting one in the next 2 years

(C4.1b) Provide details of your emissions intensity target(s) and progress made against those target(s).

Question dependencies

This question only appears if you select “Intensity target” or “Both absolute and intensity target” in response to C4.1.

Change from 2020

Modified question

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

*This column only appears if you select one of the “Yes…” options in column “Is this a science-based target?”

Scope(s) (or Scope 3 category) drop-down options:

Select one of the following options:

• Scope 1
• Scope 2 (location-based)
• Scope 2 (market-based)
• Scope 1+2 (location-based)
• Scope 1+2 (market-based)
• Scope 1+2 (location-based) +3 (upstream)
• Scope 1+2 (location-based) +3 (downstream)
• Scope 1+2 (location-based) +3 (upstream & downstream)
• Scope 1+2 (market-based) +3 (upstream)
• Scope 1+2 (market-based) +3 (downstream)
• Scope 1+2 (market-based) +3 (upstream & downstream)
• Scope 3 (upstream)
• Scope 3 (downstream)
• Scope 3 (upstream & downstream)
• Scope 3: Purchased goods & services
• Scope 3: Capital goods
• Scope 3: Fuel- and energy-related activities (not included in Scopes 1 or 2)
• Scope 3: Upstream transportation & distribution
• Scope 3: Waste generated in operations
• Scope 3: Business travel
• Scope 3: Employee commuting
• Scope 3: Upstream leased assets
• Scope 3: Investments
• Scope 3: Downstream transportation and distribution
• Scope 3: Processing of sold products
• Scope 3: Use of sold products
• Scope 3: End-of-life treatment of sold products
• Scope 3: Downstream leased assets
• Scope 3: Franchises
• Other, please specify

Intensity metric drop-down options:

Select one of the following options:

• Grams CO₂e per revenue passenger kilometer
• Metric tons CO₂e per USD($) value-added
• Metric tons CO₂e per square meter
• Metric tons CO₂e per metric ton of aluminum
• Metric tons CO₂e per metric ton of steel
• Metric tons CO₂e per metric ton of cement
• Metric tons CO₂e per metric ton of cardboard
• Grams CO₂e per kilometer
• Metric tons CO₂e per unit revenue
• Metric tons CO₂e per unit FTE employee
• Metric tons CO₂e per unit hour worked
• Metric tons CO₂e per metric ton of product
• Metric tons of CO₂e per liter of product
• Metric tons CO₂e per unit of production
• Metric tons CO₂e per unit of service provided
• Metric tons CO₂e per square foot
• Metric tons CO₂e per kilometer
• Metric tons CO₂e per passenger kilometer
• Metric tons CO₂e per megawatt hour (MWh)
• Metric tons CO₂e per barrel of oil equivalent (BOE)
• Metric tons CO₂e per vehicle produced
• Metric tons CO₂e per metric ton of ore processed
• Metric tons CO₂e per ounce of gold
• Metric tons CO₂e per ounce of platinum
• Metric tons of CO₂e per metric ton of aggregate
• Metric tons of CO₂e per billion (currency) funds under management
• Other, please specify

Is this a science-based target? drop-down options:

Select one of the following options:

• Yes, and this target has been approved by the Science Based Targets initiative
• Yes, we consider this a science-based target, but it has not been approved by the Science Based Targets initiative
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next 2 years
• No, and we do not anticipate setting one in the next 2 years

(C4.1c) Explain why you did not have an emissions target, and forecast how your emissions will change over the next five years.

Question dependencies

This question only appears if you select “No target” in response to C4.1.

Change from 2020

No change

Response options

Please complete the following table:

Other climate-related targets

(C4.2) Did you have any other climate-related targets that were active in the reporting year?

Change from 2020

Minor change

Connection to frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Select all that apply from the following options:

• Target(s) to increase low-carbon energy consumption or production
• Target(s) to reduce methane emissions
• Net-zero target(s)
• Other climate-related target(s)
• No other climate-related targets

(C4.2a) Provide details of your target(s) to increase low-carbon energy consumption or production.

Question dependencies

This question only appears if you select “Target(s) to increase low-carbon energy consumption or production” in response to C4.2.

Change from 2020

Modified guidance

Connection to frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row}

Target denominator (intensity targets only) drop-down options:

Select one of the following options:

• revenue passenger kilometer
• USD($) value-added
• square meter
• metric ton of aluminum
• metric ton of steel
• metric ton of cement
• metric ton of cardboard
• unit revenue
• unit FTE employee
• unit hour worked
• metric ton of product
• liter of product
• unit of production
• unit of service provided
• square foot
• kilometer
• passenger kilometer
• megawatt hour (MWh)
• barrel of oil equivalent (BOE)
• vehicle produced
• metric ton of ore processed
• ounce of gold
• ounce of platinum
• metric ton of aggregate
• billion (currency) funds under management
• Other, please specify

(C4.2b) Provide details of any other climate-related targets, including methane reduction targets.

Question dependencies

This question only appears if you select “Other climate-related target(s)” or “Target(s) to reduce methane emissions” in response to C4.2.

Change from 2020

Modified guidance

Connection to frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Metric (target numerator if reporting an intensity target) drop-down options:

Select one of the following options:

Target denominator (intensity targets only) drop-down options:

Select one of the following options:

• KWh
• MWh
• GJ
• Btu
• boe
• toe
• tce
• Gcal
• revenue passenger kilometer
• USD($) value-added
• square meter
• metric ton of aluminum
• metric ton of steel
• metric ton of cement
• metric ton of cardboard
• unit revenue
• unit FTE employee
• unit hour worked
• metric ton of product
• liter of product
• unit of production
• unit of service provided
• square foot
• kilometer
• passenger kilometer
• megawatt hour (MWh)
• barrel of oil equivalent (BOE)
• vehicle produced
• metric ton of ore processed
• ounce of gold
• ounce of platinum
• metric ton of aggregate
• billion (currency) funds under management
• hectare
• metric ton of waste
• liter of fuel
• year
• total amount of bonds outstanding at the end of the reporting period
• total amount of debt outstanding at the end of the reporting period
• Other, please specify

(C4.2c) Provide details of your net-zero target(s).

Question dependencies

This question only appears if you select “Net-zero target(s)” in response to C4.2.

Change from 2020

New question

Response options

Please complete the following table:

[Add Row]

Is this a science-based target? drop-down options:

• Yes, and this target has been approved by the Science-Based Targets initiative
• Yes, and we have committed to seek validation of this target by the Science Based Targets initiative in the next 2 years
• Yes, but we have not committed to seek validation of this target by the Science Based Targets initiative in the next 2 years
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next 2 years
• No, and we do not anticipate setting one in the next 2 years

Emissions reduction initiatives

(C4.3) Did you have emissions reduction initiatives that were active within the reporting year? Note that this can include those in the planning and/or implementation phases.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C4.3a) Identify the total number of initiatives at each stage of development, and for those in the implementation stages, the estimated CO₂e savings.

Question dependencies

This question only appears if you select “Yes” in response to C4.3.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table:

(C4.3b) Provide details on the initiatives implemented in the reporting year in the table below.

Question dependencies

This question only appears if you select “Yes” in response to C4.3.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Initiative type drop-down options:

Select one of the following options

(C4.3c) What methods do you use to drive investment in emissions reduction activities?

Question dependencies

This question only appears if you select “Yes” in response to C4.3.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C4.3d) Why did you not have any emissions reduction initiatives active during the reporting year?

Question dependencies

This question only appears if you select “No” in response to C4.3.

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Question C4.4 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry

Low-carbon products

(C4.5) Do you classify any of your existing goods and/or services as low-carbon products or do they enable a third party to avoid GHG emissions?

Change from 2020

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C4.5a) Provide details of your products and/or services that you classify as low-carbon products or that enable a third party to avoid GHG emissions.

Question dependencies

This question only appears if you select “Yes” in response to C4.5.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Products

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

C5 Emissions methodology

Base year emissions

(C5.1) Provide your base year and base year emissions (Scopes 1 and 2).

Change from 2020

No change

Response options

Please complete the following table:

Emissions methodology

(C5.2) Select the name of the standard, protocol, or methodology you have used to collect activity data and calculate emissions.

Change from 2020

No change

Response options

Select all that apply from the following options:

• ABI Energia Linee Guida
• Act on the Rational Use of Energy
• American Petroleum Institute Compendium of Greenhouse Gas Emissions Methodologies for the Oil and Natural Gas Industry, 2009
• Australia - National Greenhouse and Energy Reporting Act
• Bilan Carbone
• Brazil GHG Protocol Programme
• Canadian Association of Petroleum Producers, Calculating Greenhouse Gas Emissions, 2003
• China Corporate Energy Conservation and GHG Management Programme
• Defra Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, 2019
• ENCORD: Construction CO₂e Measurement Protocol
• Energy Information Administration 1605(b)
• Environment Canada, Sulphur hexafluoride (SF6) Emission Estimation and Reporting Protocol for Electric Utilities
• Environment Canada, Aluminum Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Base Metals Smelting/Refining, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Cement Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Primary Iron and Steel Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Lime Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Primary Magnesium Production and Casting, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Metal Mining, Guidance Manual for Estimating Greenhouse Gas Emissions
• EPRA (European Public Real Estate Association) guidelines, 2011
• EPRA (European Public Real Estate Association) Sustainability Best Practice recommendations Guidelines, 2017
• European Union Emission Trading System (EU ETS): The Monitoring and Reporting Regulation (MMR) – General guidance for installations
• European Union Emissions Trading System (EU ETS): The Monitoring and Reporting Regulation (MMR) – General guidance for aircraft operators
• French methodology for greenhouse gas emissions assessments by companies V4 (ADEME 2016)
• Hong Kong Environmental Protection Department, Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings, 2010
• ICLEI Local Government GHG Protocol
• IEA CO₂ Emissions from Fuel Combustion
• India GHG Inventory Programme
• International Wine Industry Greenhouse Gas Protocol and Accounting Tool
• IPCC Guidelines for National Greenhouse Gas Inventories, 2006
• IPIECA's Petroleum Industry Guidelines for reporting GHG emissions, 2003
• IPIECA’s Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011
• ISO 14064-1
• Japan Ministry of the Environment, Law Concerning the Promotion of the Measures to Cope with Global Warming, Superseded by Revision of the Act on Promotion of Global Warming Countermeasures (2005 Amendment)
• Korea GHG and Energy Target Management System Operating Guidelines
• New Zealand - Guidance for Voluntary, Corporate Greenhouse Gas Reporting
• Philippine Greenhouse Gas Accounting and Reporting Programme (PhilGARP)
• Programa GEI Mexico
• Recommendations for reporting significant indirect emissions under Article 173-IV (ADEME 2018)
• Regional Greenhouse Gas Initiative (RGGI) Model Rule
• Smart Freight Centre: GLEC Framework for Logistics Emissions Methodologies
• Taiwan - GHG Reduction Act
• Thailand Greenhouse Gas Management Organization: The National Guideline Carbon Footprint for organization
• The Climate Registry: Electric Power Sector (EPS) Protocol
• The Climate Registry: General Reporting Protocol
• The Climate Registry: Local Government Operations (LGO) Protocol
• The Climate Registry: Oil & Gas Protocol
• The Cool Farm Tool
• The GHG Indicator: UNEP Guidelines for Calculating Greenhouse Gas Emissions for Businesses and Non-Commercial Organizations
• The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)
• The Greenhouse Gas Protocol Agricultural Guidance: Interpreting the Corporate Accounting and Reporting Standard for the Agricultural Sector
• The Greenhouse Gas Protocol: Public Sector Standard
• The Greenhouse Gas Protocol: Scope 2 Guidance
• The Tokyo Cap-and Trade Program
• Toitū carbonreduce programme
• Toitū carbonzero programme
• US EPA Center for Corporate Climate Leadership: Direct Fugitive Emissions from Refrigeration, Air Conditioning, Fire Suppression, and Industrial Gases
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Events and Conferences
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Purchased Electricity
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Stationary Combustion Sources
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Mobile Combustion Sources
• US EPA Mandatory Greenhouse Gas Reporting Rule
• US EPA Emissions & Generation Resource Integrated Database (eGRID)
• VfU (Verein fur Umweltmanagement) Indicators Standard
• WBCSD: The Cement CO₂ and Energy Protocol
• World Steel Association CO₂ emissions data collection guidelines
• Other, please specify

(C5.2a) Provide details of the standard, protocol, or methodology you have used to collect activity data and calculate emissions.

Question dependencies

This question only appears if you select “Other, please specify” in response to C5.2.

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

C6 Emissions data

Scope 1 emissions data

(C6.1) What were your organization’s gross global Scope 1 emissions in metric tons CO₂e?

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

SDG

Goal 13: Climate action

Response options

Please complete the following table:

Scope 2 emissions reporting

(C6.2) Describe your organization's approach to reporting Scope 2 emissions.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table:

Scope 2 emissions data

(C6.3) What were your organization's gross global Scope 2 emissions in metric tons CO₂e?

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

Response options

Please complete the following table:

Exclusions

(C6.4) Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure?

Change from 2020

No change

Response options

Select one of the following options:

• Yes
• No

(C6.4a) Provide details of the sources of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure.

Question dependencies

This question only appears if you select “Yes” in response to C6.4.

Change from 2020

Modified guidance

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Scope 3 emissions data

(C6.5) Account for your organization’s gross global Scope 3 emissions, disclosing and explaining any exclusions.

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scope 3

Response options

Please complete the following table:

Question C6.6 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Capital goods
• Construction
• Food, beverage & tobacco
• Paper & forestry
• Real Estate

Questions C6.8 and C6.9 only apply to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry

Emissions intensities

(C6.10) Describe your gross global combined Scope 1 and 2 emissions for the reporting year in metric tons CO₂e per unit currency total revenue and provide any additional intensity metrics that are appropriate to your business operations.

Change from 2020

Modified guidance

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table. It is requested that you first report your emissions intensity figure per unit of currency total revenue. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

C7 Emissions breakdown

Scope 1 breakdown: GHGs

Question C7.4 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry
• Coal
• Electric utilities
• Oil and gas
• Cement
• Chemical
• Metals and mining
• Steel
• Transport OEMs
• Transport services

Question C-CE7.7/C-CH7.7/C-CO7.7/C-MM7.7/C-OG7.7/C-ST7.7/C-TO7.7/C-TS7.7 only applies to organizations with activities in the following sectors:

• Cement
• Chemicals
• Coal
• Metals & mining
• Oil & gas
• Steel
• Transport OEMS
• Transport services

Question C7.8 only applies to organizations with activities in the following sectors:

• Chemicals
• Transport manufacturers

Emissions performance

(C7.9) How do your gross global emissions (Scope 1 and 2 combined) for the reporting year compare to those of the previous reporting year?

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Select one of the following options:

• Increased
• Decreased
• Remained the same overall
• This is our first year of reporting, so we cannot compare to last year
• We don’t have any emissions data

(C7.9a) Identify the reasons for any change in your gross global emissions (Scope 1 and 2 combined), and for each of them specify how your emissions compare to the previous year.

Question dependencies

This question only appears if you select “Increased”, “Decreased” or “Remained the same overall” in response to C7.9.

Change from 2020

Modified guidance

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Response options

Please complete the following table:

(C7.9b) Are your emissions performance calculations in C7.9 and C7.9a based on a location-based Scope 2 emissions figure or a market-based Scope 2 emissions figure?

Question dependencies

This question only appears if you select “Increased”, “Decreased” or “Remained the same overall” in response to C7.9.

Change from 2020

No change

Response options

Select one of the following options:

• Location-based
• Market-based
• Don’t know

C8 Energy

Energy spend

(C8.1) What percentage of your total operational spend in the reporting year was on energy?

Change from 2020

No change

Response options

Select one of the following options:

• 0%
• More than 0% but less than or equal to 5%
• More than 5% but less than or equal to 10%
• More than 10% but less than or equal to 15%
• More than 15% but less than or equal to 20%
• More than 20% but less than or equal to 25%
• More than 25% but less than or equal to 30%
• More than 30% but less than or equal to 35%
• More than 35% but less than or equal to 40%
• More than 40% but less than or equal to 45%
• More than 45% but less than or equal to 50%
• More than 50% but less than or equal to 55%
• More than 55% but less than or equal to 60%
• More than 60% but less than or equal to 65%
• More than 65% but less than or equal to 70%
• More than 70% but less than or equal to 75%
• More than 75% but less than or equal to 80%
• More than 80% but less than or equal to 85%
• More than 85% but less than or equal to 90%
• More than 90% but less than or equal to 95%
• More than 95% but less than or equal to 100%
• Don’t know

Energy-related activities

(C8.2) Select which energy-related activities your organization has undertaken.

Question dependencies

The energy-related activities that you select in response to C8.2 determine which energy breakdowns you will be prompted to respond to in the proceeding questions. Please note, if your response to C8.2 is amended, data in dependent questions may be erased.

Change from 2020

No change

Response options

Please complete the following table:

(C8.2a) Report your organization’s energy consumption totals (excluding feedstocks) in MWh.

Question dependencies

This question only appears if you select “Yes” to any of the activities listed in C8.2. A row will appear in this table for each energy-related activity selected in C8.2. The "Total energy consumption" row will always appear.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table:

C9 Additional metrics

Other climate-related metrics

(C9.1) Provide any additional climate-related metrics relevant to your business.

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

C10 Verification

Verification

(C10.1) Indicate the verification/assurance status that applies to your reported emissions.

Change from 2020

No change

Response options

Please complete the following table:

(C10.1a) Provide further details of the verification/assurance undertaken for your Scope 1 emissions and attach the relevant statements.

Question dependencies

This question only appears if you select “Third-party verification or assurance process in place” for Scope 1 emissions in response to C10.1.

Change from 2020

No change

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Carbon Competitiveness Incentive Regulation (CCIR)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Certified emissions measurement and reduction scheme (CEMARS)
• Chicago Climate Exchange (CCX) verification standard
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO₂ Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• The Climate Registry's General Verification Protocol
• Tokyo cap-and-trade guideline for verification
• Verification as part of Carbon Trust standard certification
• Other, please specify

(C10.1b) Provide further details of the verification/assurance undertaken for your Scope 2 emissions and attach the relevant statements.

Question dependencies

This question only appears if you select “Third-party verification or assurance process in place” for Scope 2 emissions in response to C10.1.

Change from 2020

No change

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Carbon Competitiveness Incentive Regulation (CCIR)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Certified emissions measurement and reduction scheme (CEMARS)
• Chicago Climate Exchange (CCX) verification standard
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO₂ Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• The Climate Registry’s General Verification Protocol
• Tokyo cap-and-trade guideline for verification
• Verification as part of Carbon Trust standard certification
• Other, please specify

(C10.1c) Provide further details of the verification/assurance undertaken for your Scope 3 emissions and attach the relevant statements.

Question dependencies

This question only appears if you select “Third-party verification or assurance process in place” for Scope 3 emissions in response to C10.1.

Change from 2020

No change

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Carbon Competitiveness Incentive Regulation (CCIR)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Certified emissions measurement and reduction scheme (CEMARS)
• Chicago Climate Exchange (CCX) verification standard
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO₂ Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• The Climate Registry's General Verification Protocol
• Tokyo cap-and-trade guideline for verification
• Verification as part of Carbon Trust standard certification
• Other, please specify

Other verified data

(C10.2) Do you verify any climate-related information reported in your CDP disclosure other than the emissions figures reported in C6.1, C6.3, and C6.5?

Change from 2020

No change

Response options

Select one of the following options:

• Yes
• In progress
• No, but we are actively considering verifying within the next two years
• No, we are waiting for more mature verification standards and/or processes
• No, we do not verify any other climate-related information reported in our CDP disclosure

(C10.2a) Which data points within your CDP disclosure have been verified, and which verification standards were used?

Question dependencies

This question only appears if you select “Yes” in response to C10.2.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

C11 Carbon pricing

Project-based carbon credits

(C11.2) Has your organization originated or purchased any project-based carbon credits within the reporting period?

Change from 2020

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C11.2a) Provide details of the project-based carbon credits originated or purchased by your organization in the reporting period.

Question dependencies

This question only appears if you select “Yes” in response to C11.2.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Internal price on carbon

(C11.3) Does your organization use an internal price on carbon?

Change from 2020

No change

Response options

Select one of the following options:

• Yes
• No, but we anticipate doing so in the next two years
• No, and we don’t anticipate doing so in the next two years

(C11.3a) Provide details of how your organization uses an internal price on carbon.

Question dependencies

This question only appears if you select “Yes” in response to C11.3.

Change from 2020

No change

Connection to other frameworks

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Internal carbon pricing

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

C12 Engagement

Value chain engagement

(C12.1) Do you engage with your value chain on climate-related issues?

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Select all that apply from the following options:

• Yes, our suppliers
• Yes, our customers
• Yes, our investee companies [Financial services only]
• Yes, other partners in the value chain
• No, we do not engage

(C12.1a) Provide details of your climate-related supplier engagement strategy.

Question dependencies

This question only appears if you select “Yes, our suppliers” in response to C12.1.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C12.1b) Give details of your climate-related engagement strategy with your customers.

Question dependencies

This question only appears if you select “Yes, our customers” in response to C12.1.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Details of engagement drop-down options:

Education/ information sharing

Select one of the following options:

• Run an engagement campaign to educate customers about your climate change performance and strategy
• Run an engagement campaign to educate customers about the climate change impacts of (using) your products, goods, and/or services
• Share information about your products and relevant certification schemes (i.e. Energy STAR)

Collaboration & Innovation

Select one of the following options:

• Run a campaign to encourage innovation to reduce climate change impacts
• Other, please specify

Compliance & onboarding [Financial services only]

Select one of the following options:

• Climate change considerations are integrated into customer screening processes
• Included climate change considerations in customer management mechanism
• Other, please specify

Information collection (understanding customer behavior) [Financial services only]

Select one of the following options:

• Collect climate change and carbon information from new customers as part of initial due diligence
• Collect climate change and carbon information at least annually from long-term customers
• Other, please specify

Engagement & incentivization (changing customer behavior) [Financial services only]

Select one of the following options:

• Run an engagement campaign to educate customers about climate change
• Engage with customers on measuring exposure to climate-related risk
• Encourage better climate-related disclosure practices
• Offer financial incentives for customers who reduce your downstream emissions (Scope 3) and/or exposure to carbon-related assets
• Other, please specify

(C-FS12.1c) Give details of your climate-related engagement strategy with your investee companies.

Question dependencies

This question only appears if you select “Yes, our investee companies” in response to C12.1.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the "Add Row" button at the bottom of the table.

[Add Row]

(C12.1d) Give details of your climate-related engagement strategy with other partners in the value chain.

Question dependencies

This question only appears if you select “Yes, other partners in the value chain” in response to C12.1.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C12.1e) Why do you not engage with any elements of your value chain on climate-related issues, and what are your plans to do so in the future?

Question dependencies

This question only appears if you select “No, we do not engage” in response to C12.1.

Change from 2020

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Question C12.2 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry

Public policy engagement

(C12.3) Do you engage in activities that could either directly or indirectly influence public policy on climate-related issues through any of the following?

Change from 2020

No change

Response options

Select all that apply from the following options:

• Direct engagement with policy makers
• Trade associations
• Funding research organizations
• Other
• No

(C12.3a) On what issues have you been engaging directly with policy makers?

Question dependencies

This question only appears if you select “Direct engagement with policy makers” in response to C12.3.

Change from 2020

No change

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C12.3b) Are you on the board of any trade associations or do you provide funding beyond membership?

Question dependencies

This question only appears if you select “Trade associations” in response to C12.3.

Change from 2020

No change

Response options

Select one of the following options:

• Yes
• No

(C12.3c) Enter the details of those trade associations that are likely to take a position on climate change legislation.

Question dependencies

This question only appears if you select “Yes” in response to C12.3b.

Change from 2020

No change

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

(C12.3d) Do you publicly disclose a list of all research organizations that you fund?

Question dependencies

This question only appears if you select “Funding research organizations” in response to C12.3.

Change from 2020

No change

Response options

Select one of the following options:

• Yes
• No

(C12.3e) Provide details of the other engagement activities that you undertake.

Question dependencies

This question only appears if you select “Other” in response to C12.3.

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C12.3f) What processes do you have in place to ensure that all of your direct and indirect activities that influence policy are consistent with your overall climate change strategy?

Question dependencies

This question only appears if you select “Direct engagement with policy makers”, “Trade associations”, “Funding research organizations” and/or “Other” in response to C12.3.

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C12.3g) Why do you not engage with policy makers on climate-related issues?

Question dependencies

This question only appears if you select “No” in response to C12.3.

Change from 2020

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Communications

(C12.4) Have you published information about your organization’s response to climate change and GHG emissions performance for this reporting year in places other than in your CDP response? If so, please attach the publication(s).

Change from 2020

No change

Connection to other frameworks

Goal 12: Responsible consumption and production

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Industry collaboration

(C-FS12.5) Are you a signatory of any climate-related collaborative industry frameworks, initiatives and/or commitments?

Change from 2020

No change

Response options

Please complete the following table.

C13 Module Dependencies

Module C13 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry

C14 Portfolio Impact

Portfolio Impact

(C-FS14.1) Do you conduct analysis to understand how your portfolio impacts the climate? (Scope 3 portfolio impact)

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The “Other products and services, please specify” row will always appear.

Change from 2020

Additional guidance

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scope 3

Response options

Please complete the following table:

(C-FS14.1a) What are your organization's Scope 3 portfolio emissions? (Category 15 "Investments" total emissions)

Question dependencies

This question only appears if you select "Yes" in column 2 of question C-FS14.1.

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scope 3

Response options

Please complete the following table:

(C-FS14.1b) What is your organization's Scope 3 portfolio impact? (Category 15 "Investments" alternative carbon footprinting and/or exposure metrics)

Question dependencies

This question only appears if you select “Yes” in column 2 and “Alternative carbon footprinting and/or exposure metrics” or “Other, please specify” in column 3 in question C-FS14.1.

Change from 2020

Minor change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

Response options

Please complete the following table. You are able to add rows by using the "Add Row" button at the bottom of the table.

[Add Row]

(C-FS14.1c) Why do you not conduct analysis to understand how your portfolio impacts the climate? (Scope 3 Category 15 "Investments" emissions or alternative carbon footprinting and/or exposure metrics)

Question dependencies

This question only appears if you select "No, but we plan to do so in the next two years" or "No" in column 2 in question C-FS14.1.

Change from 2020

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Portfolio Impact breakdown

(C-FS14.2) Are you able to provide a breakdown of your organization's Scope 3 portfolio impact?

Question dependencies

This question only appears if you select "Yes" in C-FS14.1.

Change from 2020

No change

Response options

Please complete the following table

(C-FS14.2a) Break down your organization's Scope 3 portfolio impact by asset class.

Question dependencies

• This question only appears if you select “Yes, by asset class” in C-FS14.2.
• The drop-down list in column 2 is determined by your response in column 1 in question C-FS14.1b. The option “Total carbon absolute emissions (CO₂e)” always appears.

Change from 2020

Minor change

Response options

Please complete the following table. You are able to add rows by using the "Add Row" button at the bottom of the table.

[Add Row]

(C-FS14.2b) Break down your organization's Scope 3 portfolio impact by industry.

Question dependencies

• This question only appears if you select “Yes, by industry” in C-FS14.2.
• The drop-down list in column 2 is determined by your response in column 1 in question C-FS14.1b. The option “Total carbon absolute emissions (CO₂e)” always appears.

Change from 2020

Minor change

Response options

Please complete the following table. You are able to add rows by using the "Add Row" button at the bottom of the table.

[Add Row]

(C-FS14.2c) Break down your organization's Scope 3 portfolio impact by country/region.

Question dependencies

• This question only appears if you select “Yes, by country/region” in C-FS14.2.
• The drop-down list in column 2 is determined by your response in column 1 in question C-FS14.1b. The option “Total carbon absolute emissions (CO₂e)” always appears.

Change from 2020

Minor change

Response options

Please complete the following table. You are able to add rows by using the "Add Row" button at the bottom of the table.

[Add Row]

Portfolio alignment

(C-FS14.3) Are you taking actions to align your portfolio to a well below 2-degree world?

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7. The “Other products and services, please specify” row will always appear.

Change from 2020

No change

Response options

Please complete the following table:

(C-FS14.3a) Do you assess if your clients/investees' business strategies are aligned to a well below 2-degree world?

Question dependencies

• This question only appears if you select “Yes” in C-FS14.3.
• Rows will appear for each portfolio that you selected 'Yes' for in C-S14.3.

Change from 2020

No change

Response options

Please complete the following table.

(C-FS14.3b) Do you encourage your clients/investees to set a science-based target?

Question dependencies

• This question only appears if you select “Yes” in C-FS14.3.
• Rows will appear for each portfolio that you selected 'Yes' for in C-FS14.3.

Change from 2020

No change

Response options

Please complete the following table.

C15 Signoff

Further information

(C-FI) Use this field to provide any additional information or context that you feel is relevant to your organization's response. Please note that this field is optional and is not scored.

Change from 2020

No change

Response options

This is an open text question with a limit of 9,999 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Signoff

(C15.1) Provide details for the person that has signed off (approved) your CDP climate change response.

Change from 2020

No change

Response options

Please complete the following table:

Terms for responding to Investors (2021 Climate Change)

These terms apply if you are submitting a response to the CDP Climate Change Questionnaire 2021 to Investors. If you are also submitting a response to Supply Chain Members the Terms for responding to Supply Chain Members (2021 Climate Change), below, will also apply.

1.DEFINITIONS

Billing Company: means the organization determined in accordance with the table at the end of these terms.

CDP: means CDP Worldwide, a charitable company registered with the Charity Commission of England and Wales (registered charity no. 1122330 and a company number 05013650). References to “we”, “our” and “us” in these terms are references to CDP and the Billing Company.

Deadline: means 28 July 2021.

Fee: means the fee set out in the table at the end of these terms, which is exclusive of any applicable taxes.

Full Version: means the version of the Questionnaire which contains all questions that are applicable to you.

Minimum Version: means the version of the Questionnaire which contains a subset of the questions included in the Full Version.

Personal Data: means data which relates to an individual who can be identified from the data, such as a person’s name and job title.

Questionnaire: means the Full Version and the Minimum Version of the CDP Climate Change Questionnaire 2021.

Responding Company: means the company responding to the Questionnaire. References to “you” and “your” in these terms are references to the Responding Company.

2.PARTIES

The parties to these terms shall be CDP, the Billing Company (where the Billing Company is not CDP) and the Responding Company.

3.THESE TERMS

These are the terms that apply when you submit a response to our Questionnaire to Investors. If you do not agree to these terms, please contact us at [email protected] to discuss them with us.

4.RESPONDING TO OUR QUESTIONNAIRE

General. When responding to our Questionnaire, you will be given a choice as to whether your response can be made public or whether your response is non-public. We strongly encourage you to make your response public.

Deadline for responding. You must submit your response to us using our online response system by the Deadline for your response to be eligible for scoring. If you submit your response after the Deadline but on or before 30 September 2021 (the date our online response system will close in 2021) it will not be scored and may not be included in any report, data product or other analysis.

Public responses. If you agree that your response can be made public, we may use and make it available as soon as it is received by CDP for all purposes that we decide (whether for a fee or otherwise), including, for example, making your response available on our website, to our investor signatories and other third parties and scoring your response.

Non-public responses. If your response is non-public, we may use it only as follows:

(a) make it available as soon as it is received by CDP to our investor signatories from time to time (as listed on our website) either directly or through Bloomberg terminals, for any use within their organizations but not for publication unless any data from your response has been anonymized or aggregated in such manner that it has the effect of being anonymized;

(b) make it available as soon as it is received by CDP to our group companies, companies we license to operate using the CDP name and brand (for example, CDP North America, Inc and CDP Europe AISBL), our country partners, research partners, report writers and scoring partners (each from time to time):

(i) to score your response; and

(ii) for any other use within their organizations but not for publication unless any data from your response has been anonymized or aggregated in such manner that it has the effect of being anonymized;

(c) as soon as your response is received by CDP, list your company on our website or otherwise make it known that your company has responded to our Questionnaire.

Amending your response. You may reopen a response you have submitted before the Deadline (28 July 2021). To do so you must notify us that you wish to reopen your response by 14 July 2021 and you must resubmit it by the Deadline for it to be eligible for scoring. If you choose not to submit your reopened response before the ORS closes for submissions (on 30 September 2021), your original submission will be stored within the disclosure system but no further processing will be undertaken, meaning that we will not use it and it will no longer be made available to our investor signatories or other third parties.

From 15 July 2021, amendments to submitted responses can only be made by our staff and at our discretion and we may charge a fee for making them. Most such amendments to your response will be made from 4 October 2021 at the earliest. Please note that the final date for requesting an amendment is 30 November 2021 and any changes you request to your submitted response from 15 July 2021 may not be reflected in any score, report, data product or other analysis or use of your response. Please email [email protected] for more information about amending your response.

Scoring of responses to the Full Version (of the Questionnaire). If you submit your response to the Full Version in English using our online response system:

(a) by the Deadline, your response will be scored;

Please contact your local CDP office for information about scoring if you intend to submit your response in a language other than English.

Scoring of responses to the Minimum Version (of the Questionnaire). Responses to the Minimum Version will only be scored in certain circumstances. Please contact your local CDP office for further information.

Publication and use of scores. If you are responding to a CDP Climate Change Questionnaire for the first time you may choose for your score to be “private” but in all other cases CDP may publish your score, and use and make it available for all purposes that we decide (whether for a fee or otherwise), regardless of whether your response is public or non-public. If you choose for your score to be “private”, unless you achieve an A grade in which case we may make your score public, we may only make it available to our group companies, companies we license to operate using the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time), in each case for any use within their organizations but not for publication. Note that if you also submit your response to Supply Chain Members it will also be available to any Supply Chain Member that has asked you to respond to the Questionnaire. For further details please see the Terms for responding to Supply Chain Members (2021 Climate Change).

5.FEE

Fee. We are a not-for-profit organization and charge certain companies an annual administrative fee to enable us to maintain the disclosure system. Unless you are exempt from paying the Fee, as set out below, if you are listed, incorporated or headquartered in a country/region that is listed in the next paragraph, you are required to pay the Fee plus any applicable taxes. The Fee is payable once regardless of how many responses (climate change, forests and water security) you submit in 2021. Please note that we may charge an additional fee if you want to amend your response after the Deadline or if you submit your response after the Deadline and you would like it to be scored.

Countries/regions where the Fee applies. A Responding Company will be required to pay the Fee if it is listed, incorporated or headquartered in any one of the following countries/regions:

Algeria, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Bahamas, Bahrain, Barbados, Belarus, Belgium, Belize, Bermuda, Bolivia, Brazil, British Virgin Islands, Canada, Cayman Islands, Channel Islands, Chile, Colombia, Costa Rica, Cote d’Ivoire, Cuba, Democratic Republic of Congo, Denmark, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Finland, France, Gabon, Georgia, Germany, Grenada, Guatemala, Guernsey, Guyana, Haiti, Honduras, Hong Kong, Iceland, India, Indonesia, Iran (Islamic Republic of), Ireland, Israel, Italy, Japan, Jamaica, Kazakhstan, Kenya, Kuwait, Luxembourg, Malaysia, Mexico, Mongolia, Netherlands, New Zealand, Nicaragua, Nigeria, Norway, Oman, Pakistan, Panama, Paraguay, Peru, Philippines, Portugal, Qatar, Russian Federation, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Saudi Arabia, Singapore, South Africa, South Korea, Spain, Suriname, Sweden, Switzerland, Taiwan, Thailand, Trinidad and Tobago, Turkey, Tuvalu, United Arab Emirates, the UK, the USA, Uruguay, Venezuela, Vietnam or Yemen.

Exemptions from the Fee. A Responding Company is exempt from paying the Fee if:

(a) it falls within one of CDP’s investor samples and it has not submitted a response to CDP in the last three years; or

(b) it is responding only to CDP’s supply chain request.

Please note we will decide in our absolute discretion as to whether the Fee is payable or not and we will notify you before you submit your response. A full list of companies in our investor samples is available on our website.

Payment of the Fee. You must pay the Fee by credit or debit card or request an invoice via CDP’s online corporate dashboard, which must be paid within such time as set out in the invoice. Please note that you will not be able to submit your response unless you have paid the Fee, you have requested an invoice or you are exempt from paying the Fee.

6.RIGHTS IN THE RESPONSES

Ownership. All intellectual property rights in your response will be owned by you or your licensors.

License. You grant to us, or shall procure for us, a perpetual, irrevocable, non-exclusive, assignable, sub-licensable, royalty-free and global license to use your response and any copyright and data base rights in your response for the uses set out in these terms.

7.IMPORTANT REPRESENTATIONS

You confirm that:

(a) the person submitting the response to us is authorized by you to submit the response;

(b) you have obtained all necessary consents and permissions to submit the response to us; and

(c) the response that you submit:

(i) does not infringe the rights of any third party (including privacy, publicity or intellectual property rights);

(ii) does not defame any third party; and

(iii) does not include any Personal Data.

8.LIABILITY

We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors; for fraud or fraudulent misrepresentation.

We are not liable for business losses. Subject to these terms, CDP and the Billing Company have no liability to you in any circumstances for any loss of revenue, loss of profit, loss of business, business interruption, loss of business opportunity, loss of goodwill, loss of reputation, loss of, damage to or corruption of data or software or any indirect or consequential loss or damage.

Exclusion of liability. Subject to these terms, CDP and the Billing Company have no liability to you in any circumstances arising from the content or submission of your response to us, our use of your response or your score and/or the use of your response or your score by any third parties.

Limitation of liability. Subject to these terms, CDP and the Billing Company’s total liability to you in all circumstances shall be limited to an amount equivalent to the Fee or to £785 if you are not required to pay the Fee.

9.GENERAL

We may transfer our rights to someone else. We may transfer our rights and obligations under these terms to another organization.

Nobody else has any rights under these terms. These terms are between you and us. No other person shall have any rights to enforce any of its terms.

Entire agreement. These terms constitute the entire agreement between you and us unless you also choose to share your response with supply chain members, in which case you will also be subject to our Terms for responding to Supply Chain Members (2021 Climate Change).

Variation. CDP (acting on its own behalf and the Billing Company’s behalf, if applicable) reserves the right to change these terms at any time. Such changes shall be effective immediately or such other time as CDP elects. In the event of any materially adverse changes, you may request to withdraw your response within 30 days of us notifying you of the change.

If a court finds part of these terms illegal, the rest will continue in force. Each of the paragraphs of these terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and effect.

Governing law and jurisdiction. These terms are governed by English law and you and us both agree to the exclusive jurisdiction of the English courts to resolve any dispute or claim arising out of or in connection with these terms or their subject matter or formation.

Language. If these terms are translated into any language other than English, the English language version will prevail.

10.AMOUNT OF FEE

11.BILLING COMPANY

If the Responding Company is located in a territory that is not listed in the table above, the Billing Company shall be CDP Worldwide.

Terms for responding to Supply Chain Members (2021 Climate Change)

These terms apply if you are submitting a response to the CDP Climate Change Questionnaire 2021 to Supply Chain Members. If you are also submitting a response to Investors the Terms for responding to Investors (2021 Climate Change), above, will also apply.

1.DEFINITIONS

CDP: means CDP Worldwide, a charitable company registered with the Charity Commission of England and Wales (registered charity no. 1122330 and a company number 05013650). References to “we”, “our” and “us” in these terms are references to CDP.

Deadline: means 28 July 2021.

Full Version: means the version of the Questionnaire which contains all questions that are applicable to you.

Minimum Version: means the version of the Questionnaire which contains a subset of the questions included in the Full Version.

Personal Data: means data which relates to an individual who can be identified from the data, such as a person’s name and job title.

Questionnaire: means the Full Version and the Minimum Version of the CDP Climate Change Questionnaire 2021.

Responding Company: means the company responding to the Questionnaire. References to “you” and “your” in these terms are references to the Responding Company.

Supply Chain Member: means an organization that is requesting data from its suppliers.

2.PARTIES

The parties to these terms shall be CDP and the Responding Company.

3.THESE TERMS

These are the terms that apply when you submit a response to our Questionnaire to Supply Chain Members. If you do not agree to these terms, please contact us at [email protected] to discuss them with us.

4.RESPONDING TO OUR QUESTIONNAIRE

General. When responding to our Questionnaire, you will be given a choice as to whether your response can be made public or whether your response is non-public. We strongly encourage you to make your response public, but in either case, we will not divulge the relationship between you and any Supply Chain Member that has asked you to respond other than to our group companies, companies we license to operate using the CDP name and brand (for example, CDP North America, Inc and CDP Europe AISBL), our country partners, research partners, report writers and scoring partners (each from time to time), all of which are obliged to keep such relationship confidential.

Deadline for responding. You must submit your response to us using our online response system by the Deadline for your response to be eligible for scoring. If you submit your response after the Deadline but on or before 30 September 2021 (the date our online response system will close in 2021) it will not be scored and may not be included in any report, data product or other analysis.

Public responses. If you agree that your response can be made public, we may use and make it available as soon as it is received by CDP for all purposes that we decide (whether for a fee or otherwise), including, for example, making your response available on our website, to our investor signatories and other third parties and scoring your response. Note that information you submit within the Supply Chain module (2021 Climate Change) will be treated as non-public (see below for details).

Non-public responses. If your response is non-public, we may use it only as follows:

(a) make it available as soon as it is received by CDP to any Supply Chain Member that has asked you to respond to the Questionnaire for any use within their organization but not for publication unless any data from your response has been anonymized or aggregated in such manner that it has the effect of being anonymized;

(b) make it available as soon as it is received by CDP to our group companies, companies we license to use the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time):

(i) to score your response; and

(ii) for any other use within their organizations but not for publication unless any data from your response has been anonymized or aggregated in such manner that it has the effect of being anonymized;

Supply Chain module (2021 Climate Change). Information you submit in response to the Supply Chain module (2021 Climate Change) (questions SC0, SC1, SC2 and SC4 of the Questionnaire) will be treated as non-public even if you choose to make your response public. Questions SC1.1, SC2.1, SC2.2a and SC4.2e ask you to select a Supply Chain Member using a drop-down menu in our online response system, and only the Supply Chain Member you select for each row will have access to the information in it. For all other questions in the Supply Chain module (2021 Climate Change) the information you submit will be accessible to any Supply Chain Member that has asked you to respond to the Questionnaire. All information you submit in the Supply Chain module (2021 Climate Change) will be accessible to CDP and to our group companies, companies we license to operate using the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time), all of which are obliged to keep such information confidential.

Amending your response. You may reopen a response you have submitted before the Deadline (28 July 2021). To do so you must notify us that you wish to reopen your response by 14 July 2021 and you must resubmit it by the Deadline for it to be eligible for scoring. If you choose not to submit your reopened response before the ORS closes for submissions (on 30 September 2021), your original submission will be stored within the disclosure system but no further processing will be undertaken, meaning that we will not use it and it will no longer be made available to our investor signatories or other third parties.

From 15 July 2021, amendments to submitted responses can only be made by our staff and at our discretion and we may charge a fee for making them. Most such amendments to your response will be made from 4 October 2021 at the earliest. Please note that the final date for requesting an amendment is 30 November 2021 and any changes you request to your submitted response from 15 July 2021 may not be reflected in any score, report, data product or other analysis or use of your response. Please email [email protected] for more information about amending your response.

Scoring of responses to the Full Version (of the Questionnaire). If you submit your response to the Full Version in English using our online response system:

(a) by the Deadline, your response will be scored;

Please contact your local CDP office for information about scoring if you intend to submit your response in a language other than English.

Scoring of responses to the Minimum Version (of the Questionnaire). Responses to the Minimum Version will only be scored in certain circumstances. Please contact your local CDP office for further information.

Publication of scores. Unless you achieve an A grade, in which case we may make your score public, we may only make your score available to any Supply Chain Member that has asked you to respond to the Questionnaire, our group companies, companies we license to operate using the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time), in each case for any use within their organizations but not for publication.

5.RIGHTS IN THE RESPONSES

Ownership. All intellectual property rights in your response will be owned by you or your licensors.

License. You grant to us, or shall procure for us, a perpetual, irrevocable, non-exclusive, assignable, sub-licensable, royalty-free and global license to use your response and any copyright and data base rights in your response for the uses set out in these terms.

6.IMPORTANT REPRESENTATIONS

You confirm that:

(a) the person submitting the response to us is authorized by you to submit the response;

(b) you have obtained all necessary consents and permissions to submit the response to us; and

(c) the response that you submit:

(i) does not infringe the rights of any third party (including privacy, publicity or intellectual property rights);

(ii) does not defame any third party; and

(iii) does not include any Personal Data.

7.LIABILITY

We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors; for fraud or fraudulent misrepresentation.

We are not liable for business losses. Subject to these terms, CDP has no liability to you in any circumstances for any loss of revenue, loss of profit, loss of business, business interruption, loss of business opportunity, loss of goodwill, loss of reputation, loss of, damage to or corruption of data or software or any indirect or consequential loss or damage.

Exclusion of liability. Subject to these terms, CDP has no liability to you in any circumstances arising from the content or submission of your response to us, our use of your response or your score and/or the use of your response or your score by any third parties.

Limitation of liability. Subject to these terms, CDP’s total liability to you in all circumstances shall be limited to £785.

8.GENERAL

We may transfer our rights to someone else. We may transfer our rights and obligations under these terms to another organization.

Nobody else has any rights under these terms. These terms are between you and us. No other person shall have any rights to enforce any of its terms.

Entire agreement. These terms constitute the entire agreement between you and us, unless you also choose to share your response with investors in which case you will also be subject to our Terms for responding to Investors (2021 Climate Change).

Variation. CDP reserves the right to change these terms at any time. Such changes shall be effective immediately or such other time as CDP elects. In the event of any materially adverse changes, you may request to withdraw your response within 30 days of us notifying you of the change.

If a court finds part of these terms illegal, the rest will continue in force. Each of the paragraphs of these terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and effect.

Governing law and jurisdiction. These terms are governed by English law and you and us both agree to the exclusive jurisdiction of the English courts to resolve any dispute or claim arising out of or in connection with these terms or their subject matter or formation.

Language. If these terms are translated into any language other than English, the English language version will prevail.

About CDP

CDP is an international non-profit that drives companies and governments to reduce their greenhouse gas emissions, safeguard water resources and protect forests.

Voted number one climate research provider by investors and working with institutional investors with assets of US$110 trillion, we leverage investor and buyer power to motivate companies to disclose and manage their environmental impacts.

Please visit www.cdp.net or follow us @CDP to find out more.

What is the legal status of CDP?

CDP Worldwide (CDP) is a UK Registered Charity no. 1122330 and a company limited by guarantee registered in England and Wales no. 05013650. The charity has subsidiaries in China, Brazil, Japan and India over which it exercises control through ownership or board representation. In the US, CDP North America, Inc. is an independently incorporated affiliate which has United States IRS 501(c)(3) charitable status, and in Germany CDP Europe Services is also an independently incorporated affiliate with charitable status.

© 2021 CDP Worldwide

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