CDP 2021 Climate Change scoring methodology

Introduction

The scoring methodology is a means to assess a company’s progress towards environmental stewardship as communicated through their CDP response. Application of the methodology results in a score, which assesses the level of detail and comprehensiveness of the content, as well as the company's awareness of climate change issues, management methods and progress towards action taken on climate change as reported in the response.

This methodology outlines the number of points available for each question.

Essential reading

This methodology should be used in conjunction with the CDP climate change questionnaire reporting guidance 2021, and the 2021 CDP scoring introduction document. It is strongly recommended that you familiarize yourself with the contents of both the Scoring introduction and the guidance before using the scoring methodology. The Scoring Introduction document provides an overview of CDP scoring, including details of thresholds and scoring eligibility, and contains information essential for the understanding and correct use of this scoring methodology

Leadership and A-list criteria

Several questions are scored for Leadership (please see Question level scoring criteria for further details) and a minimum threshold of points must be met to achieve the Leadership band.

In order to achieve A List status companies must ensure several items are included within their response, and meet several criteria:

- A minimum threshold score of Leadership points must be achieved, as outlined in the Scoring introduction;

- The verification of both Scope 1 and Scope 2 emissions (reported in C10.1a and C10.1b respectively) is mandatory; in addition, verification needs to cover at least 70% of total Scope 1 and 2 emissions with no significant relevant exclusions (reported in C6.4);

- Gross Scope 1 and Scope 2 emission figures need to also be reported (in C6.1 and 6.3 respectively);

- Submission of a public response

In addition, companies must pass a number of checks, full details of which can be found in the Scoring Introduction.

Please note that companies responding to the Minimum version questionnaire can achieve a maximum final score of A-.

Primary sector scoring

Companies will only be scored on their primary questionnaire sector. This means that if more than one set of sector questions applies to your company, not all questions will be scored. Sector specific questions will be labelled to indicate which sector(s) they apply to. However, we encourage you to respond to all questions that apply to your company.

The sector-based approach allows CDP to make more meaningful assessments of companies' responses, incorporating each sector's characteristics and nuances, resulting in a score that reflects the company's progress in environmental stewardship and enabling better benchmarking against other companies.

Cross checks

In cross-check criteria within or between questions, unless another limit is explicitly stated, a variance limit of 5% will be used when comparing figures.

Status of this methodology

This methodology is intended to provide guidance to companies on how their response will be scored. In common with other scoring processes of this type, we expect to make future adjustments in light of the application of the methodology to the responses received.

“CDP reserves the right to remove, amend or alter scoring criteria as displayed in the scoring methodology at any time during the disclosure cycle, without notice or notification. Such changes will only be made in exceptional circumstances when necessary to ensure that the methodology remains fair, impartial and effective for the purpose of assessing progress towards environmental stewardship.”

CDP Climate Change Scoring Methodology 2021 - Version Control

C0 Introduction

Introduction

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

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.

C0.1 - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

If maximum possible points are scored at Disclosure level, 1 Leadership point is awarded.

Point Allocation

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

Response options

Please complete the following table.

C0.2 - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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

Response options

Please complete the following table:

C0.3 - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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

Response options

Please complete the following table:

C0.4 - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

Response options

Select one of the following options:

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

C0.5 - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

C1 Governance

Module C1 Scoring Notes

Please note that:

Board oversight

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

Response options

Select one of the following options:

• Yes
• No

C1.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

- 'Yes' - 1 point
- 'No' - 0 points

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C1.1a - Scoring criteria

Disclosure scoring criteria

Each column completed:

i) ‘Position of individual(s)’ - 1 point
ii) ‘Please explain’ - 1 point

Awareness scoring criteria

All columns completed in one row - 1 point.

Management scoring criteria

Full Disclosure points must have been awarded to be eligible for points at Management level.

If text answer provided in column 'Please explain' does not contradict option selected in column 'Position of individual(s)' AND answer provides an explanation of how the individual's responsibility is related to climate issues - 2 points

Leadership scoring criteria

Full Management points must have been awarded to be eligible for points at Leadership level.

i) If one of the following has been selected in 'Position of individuals(s)' - 1 point.

- 'Board Chair'
- 'Board-level committee'
- 'Director on board'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'Chief Procurement Officer (CPO)'
- 'Chief Risk Officer (CRO)'
- 'Chief Sustainability Officer (CSO)'
- 'Other C-Suite Officer'
- 'President'
- 'Chief Investment Officer (CIO)' [Financial services only]
- 'Chief Credit Officer (CCO)' [Financial services only]
- 'Chief Underwriting Officer (CUO)' [Financial services only]

If 1 point has been awarded for criteria (i):

ii) 1 Leadership point will be awarded for providing the following in 'Please Explain':
At least one example of a climate-related decision made by the individual/committee

Point Allocation

(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.

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 - Scoring criteria

Disclosure scoring criteria

Each column completed:

i) 'Frequency with which climate-related issues are a scheduled agenda item' - 1 point
ii) 'Governance mechanisms into…' - 1 point
iii) 'Please explain' - 1 point

Awareness scoring criteria

Full Disclosure points must have been awarded to be eligible for points at Awareness level.

If:
Any option except 'Other, please specify' is selected in column 'Frequency with which climate-related issues are a scheduled agenda item' - 2 points

Management scoring criteria

Full Awareness points must have been awarded AND at least one option except 'Other, please specify' is selected in column 'Governance mechanisms...' to be eligible for Management points.

If:
i) 'Scheduled - all meetings' OR 'Scheduled - some meetings' is selected in column 'Frequency with which climate-related issues...' - 1 point

[FINANCIAL SERVICES ONLY]
Full Awareness points must have been awarded AND at least one option except 'Other, please specify' is selected in column 'Governance mechanisms...' AND at least one option is selected in column 'Scope of board-level oversight' to be eligible for Management points.

If:
i) 'Scheduled - all meetings' OR 'Scheduled - some meetings' is selected in column 'Frequency with which climate-related issues...' - 1 point

Leadership scoring criteria

Full Management points must have been awarded to be eligible for Leadership points.

1 point is awarded if one of the following drop-down options have been selected:

- 'Overseeing major capital expenditures...'
- 'Reviewing and guiding annual budgets'
- 'Reviewing and guiding business plans'
- 'Reviewing and guiding risk management policies'
- 'Reviewing and guiding strategy'

Point Allocation

(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.

Response options

Please complete the following table:

C1.1c - Scoring criteria

Disclosure scoring criteria

Each column completed:

i) 'Primary reason' - 1 point
ii) 'Board-level oversight...?'- 1 point
iii) 'Please explain' - 1 point

Awareness scoring criteria

Full Disclosure points must have been awarded to be eligible for points at Awareness level.

If:

- 'Board-level oversight...?' is 'Yes, we plan to do so.....' - 1 point
- 'Board-level oversight...?' is 'No, we do not......' - 0 points

Management scoring criteria

If 'No' is selected in C1.1 - 0 points

Leadership scoring criteria

If 'No' is selected in C1.1 - 0 points

Point Allocation

Management responsibility

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

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]

C1.2 - Scoring criteria

Disclosure scoring criteria

Each column completed:

A)

i) 'Name of the position(s) and/or committee(s)' - 1 point
ii) 'Responsibility' - 1 point
iii) 'Frequency of reporting to the board on climate-related issues' - 1 point

OR

B) If 'There is no management level responsibility for climate-related issues' selected in column 'Name of the position(s) and/or committee(s)' - 3 points

Awareness scoring criteria

If:
i) Any option except 'There is no management level responsibility for climate-related issues' selected in column 'Name of the position(s) and/or committee(s)' - 1 point
ii) Any option selected in column 'Responsibility' - 1 point
iii) Any option except 'Not reported to the board', 'As important matters arise', or 'Less frequently than annually' in column 'Frequency of reporting to the board on climate-related issues' - 1 point

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

If:
i) Any option except 'There is no management level responsibility...' selected in column 'Name of the position(s) and/or committee(s)' - 1 point
ii) If 'Both assessing and managing....' has been selected in column 'Responsibility' - 1 point
iii) If 'More frequently than quarterly' OR 'Quarterly' have been selected in the column 'Frequency of reporting...' - 1 point

[FINANCIAL SERVICES ONLY]
Full Awareness points must have been awarded AND at least one option must have been selected in columns 'Reporting line' and 'Coverage of responsibility' to be eligible for points at Management level.

If:
i) Any option except 'There is no management level responsibility...' selected in column 'Name of the position(s) and/or committee(s)' - 1 point
ii) If 'Both assessing and managing....' has been selected in column 'Responsibility' - 1 point
iii) If 'More frequently than quarterly' OR 'Quarterly' have been selected in the column 'Frequency of reporting...' - 1 point

Leadership scoring criteria

Full Management points must have been awarded to be eligible for points at Leadership level.

1 point is awarded if one of the following has been selected in 'Name of the position(s) and/or committee(s)':

- 'Chief Executive Officer'
- 'Chief Financial Officer'
- 'Chief Operating Officer'
- 'Chief Procurement Officer'
- 'Chief Risks Officer'
- 'Chief Sustainability Officer'
- 'Chief Investment Officer' [Financial services only]
- 'Chief Credit Officer' [Financial services only]
- 'Chief Underwriting Officer' [Financial services only]
- 'Other C-suite officer, please specify'
- 'President'

Point Allocation

Point Allocation

(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).

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.

C1.2a - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

If option 'Risk committee' OR 'Sustainability/SHEQ committee' OR 'Corporate responsibility committee' selected in column 'Name of the position(s) and/or committee(s)' in C1.2, a role description of committee member(s) must be provided as a prerequisite to be eligible for Management points.

Text answer to cover:

A description of the responsibilities of each position and/or committee with regard to the assessment and monitoring of climate-related issues - 2 points.

If 'There is no management level responsibility for climate-related issues' is selected in column 'Name of the position(s) and/or committee(s)' in question C1.2 - 0 points

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Employee incentives

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

Response options

Please complete the following table:

C1.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option except 'No, and we do not plan to introduce them in the next two years' - 1 point

Management scoring criteria

Drop-down menu options:

- 'Yes' - 1 point
- 'No, not currently but we plan to introduce them in the next two years' - 0 points
- 'No, and we do not plan to introduce them in the next two years' - 0 points

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C1.3a - Scoring criteria

Disclosure scoring criteria

Each column completed:

i) 'Entitled to incentive' - 1 point
ii) 'Type of incentive' - 1 point
iii) 'Activity incentivized' - 1 point

OR

If 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' is selected in question C1.3 - 0 points

Awareness scoring criteria

If full points have been awarded at Disclosure level - 3 points

If 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' is selected in question C1.3 - 0 points

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

i) If 'Monetary reward' selected in column 'Type of incentive' - 1 point

ii) If any option except 'Other, please specify' is selected in column 'Activity incentivized' - 1 point

If 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' is selected in question C1.3 - 0 points

Leadership scoring criteria

Full Management points must have been awarded to be eligible for points at Leadership level.

If one of the following options has been selected in 'Entitled to incentive' - 1 point

- 'Board Chair'
- 'Board/Executive board'
- 'Director on board'
- 'Corporate executive team'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'Chief Procurement Officer (CPO)'
- 'Chief Risk Officer (CRO)'
- 'Chief Sustainability Officer (CSO)'
- 'Chief Investment Officer (CIO)' [Financial services only]
- 'Chief Credit Officer (CCO)' [Financial services only]
- 'Chief Underwriting Officer (CUO)' [Financial services only]
- 'Other C-Suite officer, please specify'
- 'President'

If 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' is selected in question C1.3 - 0 points

Point Allocation

C2 Risks and opportunities

Module C2 Scoring Notes

Please note that:

Management processes

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

Response options

Select one of the following options:

• Yes
• No

C2.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

If:

-'Yes' - 1 point
- 'No' - 0 points

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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

Response options

Please complete the following table:

C2.1a - Scoring criteria

Disclosure scoring criteria

For both rows 'Short-term' and 'Medium-term' if:
- Columns 'From (years)' AND 'To (years)' are completed with numerical values – 1 point

For row 'Long-term' if:

- Column 'From (years)' is completed with a numerical value – 1 point

Awareness scoring criteria

If:

Consecutive time horizons entered in rows 'Short-term', 'Medium-term', 'Long-term' (e.g. 'Short-term' is '0-3', 'Medium-term' is '3-10' and 'Long-term' is 'from 10 years') - 3 points

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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

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.

C2.1b - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

Full Disclosure points must have been awarded to be eligible for points at Management level.

Text answer to cover:

i) A definition of 'substantive financial or strategic impact' when identifying or assessing climate-related risks AND a description of the quantifiable indicator(s) used to define substantive financial or strategic impact - 2 points

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C2.2 - Scoring criteria

Disclosure scoring criteria

The column 'Value chain stage(s) covered' must be completed for at least one row to be eligible for Disclosure points.

If one or more options have been selected in 'Value chain stage(s) covered':

- Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 5 points are available for this question.

Awareness scoring criteria

If one or more options have been selected in column 'Value chain stage(s) covered':

- Points will be awarded in proportion to the number of completed rows disclosed. A maximum of 3 points are available for this question.

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

i) If 'More than once a year' OR 'Annually' is selected in column 'Frequency of assessment' - 1 point

ii) If at least two options are selected in column 'Time horizon(s) covered' - 1 point

If both criteria i. AND ii. are met, additional points are available if:

iii) 'Description of process' provides a description of the process used to determine which risks and/or opportunities could have a substantive financial or strategic impact AND this description is consistent with the dropdown options selected - 1 point

iv) 'Description of process' includes a case study that demonstrates how the components of the described process have been used to identify, assess and respond to Physical risks and/or opportunities - 1 point

v) 'Description of process' includes a case study that demonstrates how the components of the described process have been used to identify, assess and respond to Transitional risks and/or opportunities - 1 point

Leadership scoring criteria

Full Management points must have been awarded to be eligible for points at Leadership level.

If criteria i., ii. AND iii are met - 3 points

i) 'More than once a year' is selected in column 'Frequency of assessment', AND

ii) 'Short-term', 'Medium-term' AND 'Long-term' are selected in column 'Time horizon(s) covered'

iii) 'Integrated into multi-disciplinary...' is selected in column 'Risk management process'

Point Allocation

(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.

Response options

Please complete the following table:

Questions C-FS2.2b to C-FS2.2f only apply to organizations with activities in the Financial Services sector.

C2.2a - Scoring criteria

Disclosure scoring criteria

For each completed row with any option selected in column 'Relevance & inclusion' AND text answer provided in column 'Please explain' - 0.5 point

If 'Not evaluated' is selected in column 'Relevance & inclusion' column - 0.5 pointon.

Awareness scoring criteria

To be eligible for Awareness points the option 'Relevant, always included' OR 'Relevant, sometimes included' must be selected in column 'Relevance & inclusion' in at least one row.

For rows with:

A) 'Not relevant explanation provided' selected in column 'Relevance & inclusion', the column 'Please explain' must be completed with a clear rationale of why the 'Risk type' is not relevant - 0.5 point

B) 'Relevant, not included' OR 'Not evaluated' OR no option selected in column 'Relevance & inclusion' - 0 points

C) Any other option selected in 'Relevance & inclusion' and text answer provided in 'Please explain' - 0.5 point

Management scoring criteria

To be eligible for Management points the option 'Relevant, always included' OR 'Relevant, sometimes included' must be selected in column 'Relevance & inclusion' in at least one row.

For each row with any option selected in column 'Relevance & inclusion':

A) 'Relevant, always included', 'Relevant, sometimes included' OR 'Not relevant, included' are selected in column 'Relevance & inclusion', the corresponding text answer in column 'Please explain' to cover:

- An example of risk type - 0.5 points

B) 'Not relevant, explanation provided' is selected in column 'Relevance & inclusion', the corresponding text answer in column 'Please explain' to cover:

- An explanation of why the risk type is not relevant to the company - 0.5 point

C) 'Relevant, not included' OR 'Not evaluated' selected in column 'Relevance & inclusion' - 0 points

Leadership scoring criteria

Full Management points must have been awarded to be eligible for points at Leadership level.

- If at least 3 rows have the option 'Relevant, always included' selected in the column 'Relevance & inclusion' - 1 point

Point Allocation

(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.

Response options

Please complete the following table:

C2.2g - Scoring criteria

Disclosure scoring criteria

Each column completed:

i) 'Primary reason' - 1 point
ii) 'Please explain' - 1 point

Awareness scoring criteria

Full Disclosure points must have been awarded to be eligible for points at Awareness level.

Column 'Primary reason' drop-down menu options:

- 'We are planning to introduce a risk identification assessment…' - 1 point
- 'Important but not an immediate business priority' - 0 points
- 'Judged to be unimportant...' - 0 points
- 'Lack of internal resources' - 0 points
- 'Insufficient data on operations' - 0 points
- 'No instruction from management' - 0 points
- 'Other, please specify with specification only' - 1 point

Management scoring criteria

If 'We are planning to introduce a risk identification assessment…..' is selected in column 'Primary reason' AND text answer in column 'Please explain' covers a plan to introduce a process within the next two years - 3 points

Please note: a maximum score of 3/8 Management points is available in this question.

Leadership scoring criteria

If option 'No' is selected in response to C2.1 - 0 points

Point Allocation

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?

Response options

Select one of the following options:

• Yes
• No

C2.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C2.3a - Scoring criteria

Disclosure scoring criteria

The column 'Where in the value chain does the risk driver occur?' must be completed for a row to be eligible for Disclosure points.

If three or more risks have been disclosed:

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 12 points are available for this question.

If fewer than three risks have been disclosed:

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 4 points are available per row.

Note, for the column 'Are you able to provide a potential financial impact figure?' and its associated columns 'Potential financial impact figure - (currency)'; 'Potential financial impact figure - minimum (currency)' and 'Potential financial impact figure - maximum (currency)' the following combinations are considered equivalent to a single completed cell:

- 'Yes, a single figure estimate' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - (currency)'
- 'Yes, an estimated range' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - minimum (currency)' AND a figure is provided in column 'Potential financial impact figure - maximum (currency)'
- 'No, we do not have this figure' is selected in column 'Are you able to provide a potential financial impact figure?'

[FINANCIAL SERVICES ONLY]
Please note, column 'Climate risk type mapped to traditional financial services industry risk classification' is excluded from scoring at Disclosure level.

Awareness scoring criteria

If three or more risks have been disclosed:

- Up to 12 points will be awarded in proportion to the number of complete rows (except columns 'Cost of response to risk' and 'Description of response and explanation of cost calculation'), with any option except 'Unknown' selected in columns 'Time horizon', 'Likelihood' and 'Magnitude of impact'

If fewer than three risks have been disclosed:

- For each complete row with any option except 'Unknown' selected in columns 'Time horizon', 'Likelihood' and 'Magnitude of impact' - 4 points

Note, for the column 'Are you able to provide a potential financial impact figure?' and its associated columns 'Potential financial impact figure - (currency)'; 'Potential financial impact figure - minimum (currency)' and 'Potential financial impact figure - maximum (currency)' the following combinations are considered equivalent to a single completed cell:

- 'Yes, a single figure estimate' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - (currency)'
- 'Yes, an estimated range' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - minimum (currency)' AND a figure is provided in column 'Potential financial impact figure - maximum (currency)'
- 'No, we do not have this figure' is selected in column 'Are you able to provide a potential financial impact figure?'

[FINANCIAL SERVICES ONLY]
Please note, column 'Climate risk type mapped to traditional financial services industry risk classification' is excluded from scoring at Awareness level.

Management scoring criteria

Full Awareness points must have been achieved in C2.2 and C2.2a to be eligible for points at Management level in this question. Management points are awarded for up to 3 completed rows.

For each complete row:

i) A company-specific description of the identified risk in column 'Company-specific description' - 1 point

ii) The primary potential financial impact selected in column 5 'Primary potential financial impact' is consistent and has a clear rationale with the numerical figure in column(s) 'Potential financial impact...' and text answer in column 'Explanation of financial impact figure'- 1 point

- If 'No..' has been selected in column 'Are you able to provide a potential financial impact figure' - 0 points

iii) 'Explanation of financial impact figure' explains how the financial impact figure was calculated by providing a breakdown of the figure that is consistent with the guidance for C2.3a 'Explanation of financial impact figure (column 14)' - 1 point

- If 'No..' has been selected in column 'Are you able to provide a potential financial impact figure' - 0 points

- If 'Yes, a single figure estimate' is selected in column 'Are you able to provide a potential financial impact figure?' AND no figure has been provided in column 'Potential financial impact figure - (currency)' has been left blank – 0 points

- If 'Yes, an estimated range' is selected in column 'Are you able to provide a potential financial impact figure?' AND no figure has been provided in either column 'Potential financial impact figure - minimum (currency)' OR column 'Potential financial impact figure - maximum (currency)' – 0 points

iv) 'Description of response and explanation of cost calculation' contains a case study providing a description of company-specific activities, projects, products and/or services which aim to address the risk described in 'company-specific description' - 1 point

v) A figure has been reported in 'Cost of response to risk' AND 'Description of response and explanation of cost calculation' explains how the figure in 'Cost of response to risk' was calculated by providing a breakdown of the figure that is consistent with the guidance for C2.3a 'Description of response and explanation of cost calculation (column 16)' - 1 point

Leadership scoring criteria

To be eligible for Leadership points the risk drivers selected in column 'Primary climate-related risk driver' must be consistent with the risk types selected in C2.2a column 'Risk type'.

For each row that is awarded full Management points - 1 point (maximum of 3).

Point Allocation

(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.

Response options

Please complete the following table:

C2.3b - Scoring criteria

Disclosure scoring criteria

i) Any option selected in column 'Primary reason' - 1 point

ii) Text answer provided in column 'Please explain' - 1 point

Awareness scoring criteria

Both columns completed AND drop down option selected in column 'Primary reason' is 'Risks exist, but none with potential to have a substantive financial or strategic impact' OR 'Evaluation in process' - 1 point.

Management scoring criteria

Full Awareness points must have been achieved in C2.2 and C2.2a to be eligible for points at Management level in this question.

Description in column 'Please explain' to cover:

- A clear rationale and company-specific explanation as to why your organization is not exposed to climate-related risks - 3 points
- An explanation covering the process that has/is being used to assess why your company is not exposed to climate-related risks - 1 point

Leadership scoring criteria

If full Management points have been awarded - 1 point

Point Allocation

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?

Response options

Select one of the following options:

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

C2.4 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C2.4a - Scoring criteria

Disclosure scoring criteria

The column 'Where in the value chain does the opportunity occur?' must be completed for a row to be eligible for Disclosure points.

If three or more opportunities have been disclosed:

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 12 points are available for this question.

If fewer than three opportunities have been disclosed:

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 4 points are available per row.

Note, for the column 'Are you able to provide a potential financial impact figure?' and its associated columns 'Potential financial impact figure - (currency)'; 'Potential financial impact figure - minimum (currency)' and 'Potential financial impact figure - maximum (currency)' the following combinations are considered equivalent to a single completed cell:

- 'Yes, a single figure estimate' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - (currency)'
- 'Yes, an estimated range' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - minimum (currency)' AND a figure is provided in column 'Potential financial impact figure - maximum (currency)'
- 'No, we do not have this figure' is selected in column 'Are you able to provide a potential financial impact figure?'

Awareness scoring criteria

If three or more opportunities have been disclosed:

- Up to 12 points will be awarded in proportion to the number of complete rows (except columns 'Cost to realize opportunity' and 'Strategy to realize opportunity and explanation of cost calculation'), with any option except 'Unknown' selected in columns 'Time horizon', 'Likelihood' and 'Magnitude of impact'

If fewer than three opportunities have been disclosed:

- For each complete row with any option except 'Unknown' selected in columns 'Time horizon', 'Likelihood' and 'Magnitude of impact' - 4 points

Note, for the column 'Are you able to provide a potential financial impact figure?' and its associated columns 'Potential financial impact figure - (currency)'; 'Potential financial impact figure - minimum (currency)' and 'Potential financial impact figure - maximum (currency)' the following combinations are considered equivalent to a single completed cell:

- 'Yes, a single figure estimate' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - (currency)'
- 'Yes, an estimated range' is selected in column 'Are you able to provide a potential financial impact figure?' AND a figure is provided in column 'Potential financial impact figure - minimum (currency)' AND a figure is provided in column 'Potential financial impact figure - maximum (currency)'
- 'No, we do not have this figure' is selected in column 'Are you able to provide a potential financial impact figure?'

Management scoring criteria

Management points are awarded for up to 3 complete rows.

For each complete row:

i) A company-specific description of the identified opportunity in column 'Company-specific description' - 1 point

ii) The primary potential financial impact selected in column 5 'Primary potential financial impact' is consistent and has clear rationale with the numerical figure in column(s) 'Potential financial impact...' and text answer in column 'Explanation of financial impact figure' - 1 point
- If 'No..' has been selected in column 'Are you able to provide a potential financial impact figure' - 0 points

iii) 'Explanation of financial impact figure' explains how the financial impact figure was calculated by providing a breakdown of the figure that is consistent with the guidance for C2.4a 'Explanation of financial impact figure (column 14)' - 1 point

- If 'No..' has been selected in column 'Are you able to provide a potential financial impact figure' - 0 points
- If 'Yes, a single figure estimate' is selected in column 'Are you able to provide a potential financial impact figure?' AND no figure has been provided in column 'Potential financial impact figure - (currency)' has been left blank – 0 points
- If 'Yes, an estimated range' is selected in column 'Are you able to provide a potential financial impact figure?' AND no figure has been provided in either column 'Potential financial impact figure - minimum (currency)' OR column 'Potential financial impact figure - maximum (currency)' – 0 points

iv) 'Strategy to realize opportunity and explanation of cost calculation' contains a case study providing a description of company-specific activities, projects, products and/or services which are aiming to realize the opportunity described in 'company-specific description' - 1 point

v) A figure has been reported in 'Cost to realize opportunity' AND 'Strategy to realize opportunity and explanation of cost calculation' explains how the figure in 'Cost to realize opportunity' was calculated by providing a breakdown of the figure that is consistent with the guidance for 2.4a 'Strategy to realize opportunity and explanation of cost calculation (column 16)' - 1 point

Leadership scoring criteria

1 Leadership point will be awarded for each row that is awarded full Management points (maximum of 3).

Point Allocation

(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.

Response options

Please complete the following table:

C2.4b - Scoring criteria

Disclosure scoring criteria

i) Any option selected in column 'Primary reason' - 1 point
ii) Text answer provided in column 'Please explain' - 1 point

Awareness scoring criteria

Both columns completed AND drop down option selected in column 'Primary reason' is 'Opportunities exist, but none with potential to have a substantive financial or strategic impact' OR 'Evaluation in process' - 1 point

Management scoring criteria

Drop down option selected in column 'Primary reason' is 'Opportunities exist, but none with potential to have a substantive financial or strategic impact' OR 'Evaluation in progress' AND 'Description' in column 'Please explain' to cover:

i) A clear rationale and company-specific explanation as to why your organization does not have climate-related opportunities - 3 points
ii) An explanation covering the process that has/is being used to assess why your company is not exposed to climate-related opportunities - 1 point

Leadership scoring criteria

If full Management points have been awarded - 1 point

Point Allocation

C3 Business strategy

Module C3 Scoring Notes

Please note that:

Business strategy

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

Response options

Select one of the following options:

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

C3.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option except 'No' - 1 point

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

Response options

Please complete the following table:

C3.1a - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Is your low-carbon transition plan a scheduled resolution item at AGMs?' - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

Response options

Please complete the following table:

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

C3.1b - Scoring criteria

Disclosure scoring criteria

Table completed - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C3.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected except 'No, and we do not anticipate doing so in the next two years' - 1 point

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C3.2a - Scoring criteria

Disclosure scoring criteria

If:

i) Any option selected in 'Climate-related scenarios' - 1 point;
ii) Text answer provided in 'Details' - 1 point

Awareness scoring criteria

Answer to cover:

i) How the selected scenario(s) were identified, with reference to the inputs, assumptions and analytical methods used - 1 point
ii) A description of the time horizon(s) considered, and why they are relevant to your organization - 1 point
iii) A description of the areas of your organization that have been considered as part of the scenario analysis - 1 point

Management scoring criteria

Answer to cover:

i) A company-specific description summary of the results of the conducted scenario analysis - 1 point
ii) A description of how the results of the scenario analysis have informed your business objectives and strategy - 1 point
iii) A case study of how the results of the scenario analysis have directly influenced your business objectives and strategy - 1 point

Leadership scoring criteria

If full Management points have been awarded - 1 point

Point Allocation

(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.

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.

C3.2b - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Text answer to cover:

- If 'No, and we do not anticipate doing so in the next two years' to C3.2, a clear rationale outlining why climate-related scenario analysis is not used to inform your business strategy - 2 points

OR

- If 'No, but we anticipate using qualitative and/or quantitative analysis in the next two years' to C3.2, a clear rationale outlining why climate-related scenario analysis has not yet been used to inform your business strategy, AND how you anticipate to begin doing so in the next two years - 2 points

Management scoring criteria

Full Awareness points must have been awarded in order to be eligible for points at Management level.

Text answer to cover:

i) A description of why climate-related scenario analysis is not used to inform your business strategy - 1 points

ii)
- If 'No, but we anticipate using qualitative and/or quantitative analysis in the next two years' to C3.2, a description of how you plan to implement climate-related scenario analysis - 1 point
OR
- If 'No, and we do not anticipate doing so in the next two years' a description of if you plan to implement climate-related scenario analysis beyond the next two years - 1 point

Please note: a maximum score of 2/3 Management points is available in this question.

Leadership scoring criteria

Option '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' selected in C3.2 - 0 points

Point Allocation

(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

Response options

Please complete the following table:

C3.3 - Scoring criteria

Disclosure scoring criteria

For each row with a drop down option selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?' - 0.5 point

For each row with a text answer provided in 'Description of influence' - 0.5 point

Awareness scoring criteria

Full Disclosure points must have been awarded in a row to be eligible for points at Awareness level in that same row.

A) For each row in column 'Have climate-related risks and opportunities influenced your strategy in this area?' with the selection of 'Yes' OR 'Evaluation in progress' AND if a clear rationale has been provided in column 'Description of influence' - 1 point.

B) For each row with 'No' selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?' AND if a clear rationale has been provided in column 'Description of influence' -1 point

C) For each row with 'Not evaluated' selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?' - 0 points

Management scoring criteria

Full Awareness points must have been awarded in a row to be eligible for points at Management level in that same row.

A) For each row with 'Yes' selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?', points will be awarded for providing the following in the column 'Description of influence':

i) A description of how your strategy in this area has been influenced by climate-related risks and opportunities AND the time horizon(s) it covers - 0.5 point;

If criteria i) is met:

ii) A case study of the most substantial strategic decision(s) made in this area to date that have been influenced by the climate-related risks and opportunities - 0.5 points

B) For each row with 'Evaluation in progress' selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?', points will be awarded for providing the following in the column 'Description of influence':

i) A company-specific description of the evaluation process used AND when it is expected to be completed - 1 point

C) For rows with 'No' selected in the column 'Have climate-related risks and opportunities influenced your strategy in this area?', points will be awarded for providing the following in the column 'Description of influence':

i) A description of why your strategy in this area has not been influenced by climate-related risks and opportunities - 1 point

D) For each row with 'Not evaluated' selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?' - 0 points

Leadership scoring criteria

If full Management points have been awarded in all rows - 1 point

Point Allocation

(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.

Response options

Please complete the following table:

C3.4 - Scoring criteria

Disclosure scoring criteria

If:

i) Any option selected in 'Financial planning elements that have been influenced' - 1 point;
ii) Text answer provided in 'Description of influence' - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

Full Disclosure points must have been awarded to be eligible for points at Management level.

A) If any option except 'None of the above' is selected and column 'Description of influence':

i) Provides a case study of how climate-related risks and opportunities have influenced your financial planning in at least one of the elements selected - 2 points

If criteria i. is met, additional points are available if column 'Description of influence':

ii) Specifies the time horizon covered by the financial planning of the element selected - 1 point

B) If 'None of the above' is selected and column 'Description of influence':

i) Describes if there is another element of financial planning that has been influenced OR why climate-related risks and opportunities have not yet influenced your financial planning - 1 point

Leadership scoring criteria

If full Management points have been awarded - 1 point

Point Allocation

(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.

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.

C3.4a - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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.

C3.5 - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

i) A company-specific example of why climate-related issues have not influenced your business strategy and/or financial planning - 1 point
ii) If it is expected that climate-related issues will influence your business strategy and/or financial planning in the future - 1 point

Please note: a maximum score of 2/4 Management points is available in this question.

Leadership scoring criteria

If 'No' is selected in C3.1 - 0 points

Point Allocation

C4 Targets and performance

Module C4 Scoring Notes

Please note that:

Emissions targets

Targets Scoring Notes

Please note that:

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

Response options

Select one of the following options:

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

C4.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option except 'No target' - 1 point

Management scoring criteria

Any option except 'No target' - 1 point

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C4.1a - Scoring criteria

Disclosure scoring criteria

The following columns must all be completed to score 8 points:

- 'Year target was set'
- 'Target coverage'
- 'Scope(s) (or Scope 3 category)'
- 'Base year'
- 'Covered emissions in base year (metric tons CO2e)'
- 'Covered emissions in base year as % of total base year emissions in selected Scope(s) (or Scope 3 category)'
- 'Target year'
- 'Targeted reduction from base year (%)'

All columns listed above must be completed to be eligible for additional points in the following columns:

- 'Covered emissions in reporting year (metric tons of CO2e)' - 1 point
- 'Target status in reporting year' - 1 point
- 'Is this a science-based target?' - 1 point
- 'Please explain (including target coverage)' - 1 point

Awareness scoring criteria

To be eligible for Awareness points, at least 8 Disclosure points must have been scored AND 'Year target was set' must not be before 'Base year'.

If:

i) 'Target year' is 5 years or more than 'Year target was set' - 2 points

ii) 'Is this a science-based target?' is

- 'Yes, this target has been approved as science-based by the Science Based Targets initiative' – 1 point;
- 'Yes, we consider this a science-based target, but this target has not been approved as science-based by the Science-Based Targets initiative' – 1 point;
- 'No, but we are reporting another target which is science-based' – 1 point;
- 'No, but we anticipate setting one in the next 2 years' – 1 point;
- 'No, and we do not anticipate setting one in the next 2 years' – 0 points

iii) '% of target achieved' is greater than 0

OR

'Target status in reporting year' is 'New' AND 'Year target was set' is the same as the reporting year as disclosed in C0.2 'End date' column - 2 points

Management scoring criteria

i)

CASE A) SBTi route - 3 points max

- The target(s) has(/have) has been approved as science-based by the Science Based Target initiative;

OR

CASE B) CDP route - 3 points max

i) If ALL conditions below are met - 3 points

-The value in column 'Covered emissions in base year as % of total base year emissions in selected Scope(s) (or Scope 3 category)' is 70% or higher for Scope 1 + 2 emissions
-'Target year' is between 5 and 15 years more than the 'Year target was set' inclusive
- The answer in C6.4 is 'No' OR for C6.4a the relevance columns for the scope of the target are one of the following:
- 'No emissions excluded'
- 'No emissions from this source'
- 'Emissions are not relevant'
- 'Emissions excluded due to recent acquisition'

If any relevant exclusions are reported in C6.4a - maximum 1/3 points

ii)

If ALL conditions within criterion (i) in either case A or case B have been met in one row, additional points are available if:

-'Year target was set' is the same as the reporting year as disclosed in C0.2 'End date' column AND 'Target Status in reporting year' is 'New' - 1 point

OR

- 'Year target was set' is BEFORE the reporting year as disclosed in C0.2 'End date' column AND the '% of target achieved' is equal to or greater than the percentage of time from 'Year target was set' - 2 points

Note: If 'Retired', 'Replaced', or 'Expired' is selected in 'Target status in reporting year', the target is not eligible for points at Management level.

Leadership scoring criteria

At least 3 Management points must have been awarded to be eligible for Leadership level.

CASE A) SBTi route - 3 points max

i) If all of the following criteria are met - 2 points:

- The target has been approved as science-based by the Science Based Target initiatives
- 'Company-wide' is selected in column 'Target coverage'

ii) If criterion (i) is met, additional points are awarded based on selection in column ‘Target ambition’:

- '1.5⁰C aligned' or 'Well-below 2⁰C aligned' - 1 point
- '2⁰C aligned' - 0.5 points

OR

CASE B) CDP route - 2 points max

(i) If all of the following criteria are met - 1.5 points:

- The value in column 'Covered emissions in base year as % of total base year emissions in selected Scope(s) (or Scope 3 category)' is 95% or higher for Scope 1+2 emissions, AND
- Has a medium time frame ('Target year' is between 5 and 15 years more than the 'Year target was set' inclusive), AND
- Has a long time frame ('Target year' is after 15 years more than the 'Year target was set'), AND
- The long time-frame targets meet at least a 2.1% year-on-year emissions reductions between 'Base year' and 'Target year', AND
- 'Company-wide' is selected in column 'Target coverage'

ii) If all conditions within criterion (i) are met, an additional 0.5 points are available if both of the following conditions are met:

- Full Disclosure points have been awarded in question C6.5
- A target for the category ‘Scope 3 (upstream & downstream)’, covering at least 67% of reported emissions in relevant Scope 3 categories is reported

Please note - in order to be eligible for Leadership points multiple targets must be reported to cover both the medium and long time frames. Absolute targets will be assessed cumulatively for Leadership points. Only targets that have achieved at least 8 Disclosure points will be considered.

Point Allocation

(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.

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

C4.1b - Scoring criteria

Disclosure scoring criteria

The following columns must all be completed to score 8 points:

- 'Year target was set'
- 'Target coverage'
- 'Scope(s) (or Scope 3 category)'
- 'Base year'
- 'Intensity figure in base year (metric tons CO2e per unit of activity)'
- '% of total base year emissions in selected Scope(s) (or Scope 3 category) covered by this intensity figure'
- 'Target year'
- 'Targeted reduction from base year (%)'
- '% change anticipated in absolute Scope 1+2 emissions' (col 12) if any of Scope 1 + /OR 2 options selected in column 'Scope'
- '% change anticipated in absolute Scope 3 emissions (col 13) if any of the Scope 3 options are selected in column 'Scope'

All columns listed above must be completed to be eligible for additional points in the following columns:

- '% of target achieved' - 1 point
- 'Target status in reporting year' - 1 point
- 'Is this a science-based target?' - 1 point
- 'Please explain (including target coverage)' - 1 point

Awareness scoring criteria

At least 8 Disclosure points must have been awarded to be eligible for points at Awareness level. 'Year target was set' must not be before 'Base year'.

If:

i) 'Target year' is 5 years or more than 'Year target was set' - 2 points

ii) 'Is this a science-based target?' is

- 'Yes, and this target has been approved as science-based by the Science Based Targets initiative' – 1 point;
- 'Yes, we consider this a science-based target, but this target has not been approved as science-based by the Science-Based Targets initiative' – 1 point;
- 'No, but we are reporting another target which is science-based' – 1 point;
- 'No, but we anticipate setting one in the next 2 years' – 1 point;
- 'No, and we do not anticipate setting one in the next 2 years' – 0 points:

iii) '% of target achieved' is greater than 0

OR

'Target status in the reporting year' is 'New' AND 'Year target was set' is the same as the reporting year disclosed in question C0.2 'End date' column - 2 points

Management scoring criteria

i)

CASE A) SBTi route - 3 points max

- The target(s) has(/have) has been approved as science-based by the Science Based Target initiative;

OR

CASE B) CDP route - 2 points max

i) If ALL conditions below are met - 2 points

-The value in column '% of total base year emissions in selected Scope(s) (or Scope 3 category) covered by this intensity figure' is 70% or higher for Scope 1 + 2 emissions
-'Target year' is between 5 and 15 years more than the 'Year target was set' inclusive
- The answer in C6.4 is 'No' OR for C6.4a the relevance columns for the scope of the target are one of the following:
- 'No emissions excluded'
- 'No emissions from this source'
- 'Emissions are not relevant'
- 'Emissions excluded due to recent acquisition'

If any relevant exclusions are reported in C6.4a - maximum 1/3 points

ii)

If ALL conditions within criterion (i) in either case A or case B have been met in one row, additional points are available if:

-'Year target was set' is the same as the reporting year as disclosed in C0.2 'End date' column AND 'Target Status in reporting year' is 'New' - 1 point

OR

- 'Year target was set' is BEFORE the reporting year as disclosed in C0.2 'End date' column AND the '% of target achieved' is equal to or greater than the percentage of time from 'Year target was set' - 2 points

Note: If 'Retired', 'Replaced', or 'Expired' is selected in 'Target status in reporting year', the target is not eligible for points at Management level.

Please note: along the CASE B route a maximum score of 4/5 Management points is available in this question.

Leadership scoring criteria

At least 3 Management points must have been awarded to be eligible for Leadership level.

i) If all of the following criteria are met - 2 points:

- The target has been approved as science-based by the Science Based Target initiatives
- 'Company-wide' is selected in column 'Target coverage'

ii) If criterion (i) is met, additional points are awarded based on selection in column ‘Target ambition’:

- '1.5⁰C aligned' or 'Well-below 2⁰C aligned' - 1 point
- '2⁰C aligned' - 0.5 points

Please note - only targets that have achieved at least 8 Disclosure points will be considered.

Point Allocation

(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.

Response options

Please complete the following table:

C4.1c - Scoring criteria

Disclosure scoring criteria

If:

i) Any option selected in column 'Primary reason' - 1 point
ii) Text answer provided in column '5-year forecast' - 1 point
iii) Text answer provided in column 'Please explain' - 1 point

Awareness scoring criteria

If:

- Option 'We are planning to introduce a target in the next two years' is selected in column 'Primary reason' AND description of timeline and of plans to implement target provided in 'please explain' - 3 points
- Any other option selected in column 'Primary reason', a text answer provided in 'Please explain' and a text answer provided in '5-year forecast' - 2 points

Management scoring criteria

Text answer to cover:

i) An explanation of why you do not have a target - 2 points

ii) A quantitative forecast of how your emissions will change over the next five years - 1 point
OR
A qualitative forecast of how your emissions will change over the next five years - 0.5 points

Please note: a maximum score of 3/6 Management points is available in this question.

Leadership scoring criteria

Option 'No target' selected in C4.1 - 0 points

Point Allocation

Other climate-related targets

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

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

C4.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C4.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 6 points are available for this question.

Awareness scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed. A maximum of 3 points are available for this question.

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

If:

- 'Year target was set' is the same as the 'Reporting year' as disclosed in C0.2 'End date' column AND 'Target Status in reporting year' is 'New'
OR
- 'Year target was set' is BEFORE the 'Reporting year' as disclosed in C0.2 AND the '% of target achieved' is equal to or greater than the percentage of time from 'Year target was set' - 1 point

Note: If 'Retired', 'Replaced', or 'Expired' is selected in 'Target status in reporting year', the target is not eligible for points at Management level.

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C4.2b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 6 points are available for this question.

Awareness scoring criteria

Points will be awarded in proportion to the number of complete rows disclosed. A maximum of 1 point is available for this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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

C4.2c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. A maximum of 1 point is available for this question.

Awareness scoring criteria

Points will awarded in proportion to the number of complete rows. A maximum of 1 point is available for this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This questions is not scored for Leadership.

Point Allocation

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.

Response options

Select one of the following options:

• Yes
• No

C4.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

'Yes' selected - 1 point

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

Response options

Please complete the following table:

C4.3a - Scoring criteria

Disclosure scoring criteria

Each column completed:

- 'Number of initiatives' - 1 point
- 'Total estimated annual CO2e savings in metric tonnes CO2e' for rows marked (*) - 1 point

Awareness scoring criteria

If 'Number of initiatives' column is completed AND if 'Total estimated annual CO2e savings in metric tonnes CO2e' for rows marked (*) is completed with at least one numerical figure - 2 points

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

If a non zero number has been completed in the column 'Number of initiatives' and a non zero numbers has been entered in 'Estimated…' for:

- 'Implementation commenced' - 1 point

OR

- 'Implemented' - 2 points

Leadership scoring criteria

At least 2 Management points must have been scored to be eligible for points at Leadership level.

If 'Implemented' has a number of 1 or greater in the column 'Number of initiatives', AND has a figure greater than 0 associated in 'Total estimated annual CO2e savings in metric tonnes CO2e', AND at least 1 Leadership point has been awarded in C7.9a - 1 point

Point Allocation

(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.

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

C4.3b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column 'Comment'). For rows with ‘No payback’ selected in column 'Payback period', the row will not receive full points unless column 'Investment required (unit currency, as specified in C0.4)' OR column 'Annual monetary savings (unit currency – as specified in C0.4)' have been completed with a value of '0'.

Awareness scoring criteria

At least 6 points must have been scored at Disclosure level to be eligible for points at Awareness level.

Up to 3 points will be awarded in proportion to the number of complete rows (excluding column 'Annual monetary savings (unit currency – as specified in C0.4)' column 'Investment required (unit currency, as specified in CC0.4)' AND column 'Payback period') that have a numerical value reported in the column 'Estimated annual CO2e savings (metric tons CO2e)'.

A further 3 points are available if:

- The sum of 'Estimated annual CO2e savings (metric tons CO2e)' is within 5% variance of the 'Estimated annual CO2e savings (metric tons CO2e)' for projects implemented in C4.3a - 3 points

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

i) If column 'Annual monetary savings (unit currency – as specified in C0.4)', column 'Investment required (unit currency, as specified in CC0.4)' AND column 'Payback period' are completed for all reported rows* – 1 point

ii) For at least one Scope covered by your target (Scope 1 and 2 only) an Emission reduction initiative must be reported - 1 point

*Please note column 'Payback period' can only have ‘No payback’ selected if column 'Investment required (unit currency, as specified in C0.4)' OR column 'Annual monetary savings (unit currency – as specified in C0.4)' have been completed with a value of '0'.

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C4.3c - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Method' - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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.

C4.3d - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

Answer to cover:

A) If there are any plans for future emission reduction initiatives beyond the reporting year, and the timescale for implementing them - 2 points

OR

B) If the answer is 'No plans', provide a company-specific explanation as to why no emission reduction initiatives were active during the reporting year - 2 points

Please note: a maximum score of 2/5 points is available in this question.

Leadership scoring criteria

Option 'No' selected in C4.3 - 0 points

Point Allocation

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?

Response options

Select one of the following options:

• Yes
• No

C4.5 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C4.5a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. A maximum of 5 points are available for this question.

[FINANCIAL SERVICES ONLY]
Please note, columns '% of total portfolio value' and 'Asset classes/product types' are excluded from scoring at Disclosure level.

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

C5 Emissions methodology

Module C5 Scoring Notes

Please note that:

Base year emissions

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

Response options

Please complete the following table:

C5.1 - Scoring criteria

Disclosure scoring criteria

Answer to cover:

- For Scope 1 in Row 1, if 'Base year start', 'Base year end' and 'Base year emissions (metric tons CO2e)' columns are complete - 1 point
- For Scope 2 in Row 2 OR 3, if 'Base year start', 'Base year end' and 'Base year emissions (metric tons CO2e)' columns are complete - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Emissions methodology

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

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

C5.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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.

C5.2a - Scoring criteria

Disclosure scoring criteria

This question is not scored for Disclosure

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

C6 Emissions data

Module C6 Scoring Notes

Please note that:

Scope 1 emissions data

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

Response options

Please complete the following table:

C6.1 - Scoring criteria

Disclosure scoring criteria

Full Disclosure points must have been scored in Module 5 to be eligible for points in this question.

i) Figure provided - 1/1 points, otherwise score 0/8 points

Please note: the maximum score for this question is 1/1 Disclosure points.

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Scope 2 emissions reporting

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

Response options

Please complete the following table:

C6.2 - Scoring criteria

Disclosure scoring criteria

If:

i) Any option selected in column 'Scope 2, location based'- 1 point
ii) Any option selected in column 'Scope 2, market-based' - 1 point

Awareness scoring criteria

If any option except 'We have operations where we are able to access electricity supplier emission factors or residual emissions factors, but are unable to report a Scope 2, market-based figure' is selected in column 'Scope 2, market-based' - 1 point

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Scope 2 emissions data

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

Response options

Please complete the following table:

C6.3 - Scoring criteria

Disclosure scoring criteria

Full Disclosure points must have been scored in Module 5 to be eligible for points in this question.

If:

- No figures provided - 0/8 points
- Only a location-based figure is provided - 1/1 point
- Only a market-based figure is provided - 1/8 points
- Both a location-based and market-based figure are provided - 2/2 points

Awareness scoring criteria

If:

i) 'We are reporting a Scope 2, market-based figure' is selected in column 'Scope 2, market-based' in C6.2 but no figure is provided in column 'Scope 2, market-based (if applicable)' score 0/2 points. Otherwise, 0/0 points.

ii) 'We are reporting a Scope 2, location-based figure' is selected in column 'Scope 2, location-based' in C6.2 but no figure is provided in column 'Scope 2, location-based' score 0/2 points. Otherwise, 0/0 points.

Note: If both market-based and location-based figures are selected and no figure is provided, score 0/4 points.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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?

Response options

Select one of the following options:

• Yes
• No

C6.4 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

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]

C6.4a - Scoring criteria

Disclosure scoring criteria

If:

i) Column 'Source' completed AND Columns 'Relevance... all completed' AND 'Column Explain why the source is excluded' completed - 1 point

Awareness scoring criteria

If:

i) Any option except 'Emissions are relevant but not yet calculated', 'Emissions are relevant and calculated, but not disclosed' OR 'Emissions are not evaluated' selected in column 'Relevance of Scope 1…' - 1 point

ii) Any option except 'Emissions are relevant but not yet calculated', 'Emissions are relevant and calculated, but not disclosed' OR 'Emissions are not evaluated' selected in either column 'Relevance of Scope 2…' - 1 point

Management scoring criteria

If:

- Text in column 'Explain why…' is consistent with option selected in columns 'Relevance...' - 1 point

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Scope 3 emissions data

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

Response options

Please complete the following table:

C6.5 - Scoring criteria

Disclosure scoring criteria

The final score for this question is the sum of the individual scores for all 15 non-optional rows. Please note the rows 'Other (upstream)' and 'Other (downstream)' are optional.

A) Where:
- 'Evaluation status' is 'Relevant, calculated' AND both 'Metric tons CO2e' and 'Emissions calculation methodology' contain data; OR
- 'Not relevant, calculated' AND both 'Metric tons CO2e' and 'Emissions calculation methodology' contain data (A1); OR
- 'Not relevant, explanation provided' AND 'Please explain' contains data (A2)

- 1 point

B) Where 'Evaluation status' is:
- 'Relevant, not yet calculated' (B1); OR
- 'Not evaluated' (B2)

- 0.5 points

C) Otherwise (C) - 0 points

[FINANCIAL SERVICES ONLY]
Please note, row 'Investments' does not appear for you, so the final score for this question is the sum of the individual scores for all 14 non-optional rows.

Awareness scoring criteria

The final score for this question is the sum of the individual scores for all 15 rows.

For:

- Rows scoring (A1) at Disclosure - 0.5 points
- Rows scoring (A2) at Disclosure AND explanation in column ‘Please explain’ is relevant in the context of the particular source of Scope 3 emissions AND does not contradict the information provided in columns 'Evaluation status' - 0.5 points
- Rows scoring (B1) 'Relevant, not yet calculated' at Disclosure - 0.25 points

- Rows scoring (B2) 'Not evaluated', or (C) at Disclosure - 0 points

[FINANCIAL SERVICES ONLY]
Please note, row 'Investments' does not appear for you, so the final score for this question is the sum of the individual scores for all 14 non-optional rows.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

All rows for named Scope 3 sources must be type (A1) OR (A2) to be eligible for Leadership points.

If:

For rows with 'Not relevant, explanation provided' the text answer provided in 'Please explain' is relevant in the context of the particular source of Scope 3 emissions AND does not contradict the information provided in columns 'Evaluation status' - 1 point

Point Allocation

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

Biogenic carbon data

(C6.7) Are carbon dioxide emissions from biogenic carbon relevant to your organization?

Response options

Select one of the following options:

• Yes
• No

C6.7 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C6.7a) Provide the emissions from biogenic carbon relevant to your organization in metric tons CO₂.

Question dependencies

This question only appears if you select “Yes” in response to C6.7.

Response options

Please complete the following table:

C6.7a - Scoring criteria

Disclosure scoring criteria

Numerical figure provided - 1 point

Awareness scoring criteria

Numerical figure provided - 1 point

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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.

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]

C6.10 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points. There is a maximum of 8 points available for this question.

Awareness scoring criteria

Both the 'Intensity figure' and 'Scope 2 figure used' columns must have been completed to be eligible for Awareness points.

i) If:

- All columns complete - 1 point;
- Only columns '% change from previous year' and 'Direction of change from previous year' complete - 0.5 points.

ii) If:

A) 'Decreased' is selected in 'Direction of change' and a numerical value greater than '0' is provided in '% change from previous year' - 1 point

OR

B) If the following three criteria are met - 1 point
- 'No change' is selected in column 'Direction of change'
- A numerical figure of '0' provided in column '% change from previous year'
- A numerical figure of '0' is reported for the rows 'Reporting year' and 'Past year 1' in C6.1 AND C6.3

Management scoring criteria

Full Awareness points must have been awarded to be eligible for points at Management level.

A)

- If column 'Metric denominator' contains 'unit total revenue' AND if 'Decreased' is selected in column 'Direction of change' AND if column 'Reason for change' explains that this is due to an emission reduction initiative as reported in relevant Scope in C4.3b OR clearly describes an emission reduction initiative - 1 point

OR

B) If the following three criteria are met - 1 point
- 'No change' is selected in column 'Direction of change'
- A numerical figure of '0' provided in column '% change from previous year'
- A numerical figure of '0' is reported for the rows 'Reporting year' and 'Past year 1' in C6.1 AND C6.3

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

C7 Emissions breakdown

Module C7 Scoring Notes

Please note that:

Scope 1 breakdown: GHGs

(C7.1) Does your organization break down its Scope 1 emissions by greenhouse gas type?

Response options

Select one of the following options:

• Yes
• No
• Don’t know

C7.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option except 'Don't know' selected - 1 point

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.1a) Break down your total gross global Scope 1 emissions by greenhouse gas type and provide the source of each used global warming potential (GWP).

Question dependencies

This question only appears if you select “Yes” in response to C7.1.

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]

C7.1a - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of complete rows disclosed (excluding column 'Other, please specify') . Partially completed rows will not be awarded points. A maximum of 4 points is available for this question.

Awareness scoring criteria

If the sum of figures in column 'Scope 1 emissions…' is within 5% variance of the organization's 'Gross global Scope 1 emissions...' reported in C6.1 - 1 point, otherwise score 0/3.

Please note: the maximum score is 1/1 Awareness points in this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Scope 1 breakdown: country

(C7.2) Break down your total gross global Scope 1 emissions by country/region.

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]

C7.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of complete rows disclosed. Partially completed rows will not be awarded points. A maximum of 4 points is available for this question.

Awareness scoring criteria

If the sum of figures in column 'Scope 1 emissions…' is within 5% variance of the organization's 'Gross global Scope 1 emissions…' reported in C6.1 - 1 point, otherwise score 0/3.

Please note: the maximum score is 1/1 Awareness points in this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Scope 1 breakdown: business breakdown

(C7.3) Indicate which gross global Scope 1 emissions breakdowns you are able to provide.

Response options

Select all that apply from the following options:

• By business division
• By facility
• By activity

C7.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.3a) Break down your total gross global Scope 1 emissions by business division.

Question dependencies

This question only appears if you select “By business division” in response to C7.3.

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]

C7.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed. Partially completed rows will not be awarded points. There is a maximum of 4 points available for this question.

Awareness scoring criteria

If the sum of figures in column 'Scope 1 emissions (metric tons CO2e)' is within 5% variance of the organization's 'Gross global Scope 1 emissions...' reported in C6.1 - 1 point, otherwise score 0/3

Please note: the maximum score is 1/1 Awareness points in this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.3b) Break down your total gross global Scope 1 emissions by business facility.

Question dependencies

This question only appears if you select “By facility” in response to C7.3.

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]

C7.3b - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed (including columns 'Latitude' and 'Longitude'). Partially completed rows will not be awarded points. There is a maximum of 4 points available for this question.

For 'Non-stationary sources' facilities, the row will be considered complete if the column 'Scope 1 emissions (metric tons CO2e)' is completed.

Awareness scoring criteria

If the sum of the figures in column 'Scope 1 emissions (metric tons CO2e)' is within 5% variance of the organization's 'Gross global Scope 1 emissions...' reported in C6.1 - 1 point, otherwise score 0/3.

Please note: the maximum score is 1/1 Awareness points in this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.3c) Break down your total gross global Scope 1 emissions by business activity.

Question dependencies

This question only appears if you select “By activity” in response to C7.3.

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]

C7.3c - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed. Partially completed rows will not be awarded points. There is a maximum of 4 points available for this question.

Awareness scoring criteria

If the sum of the figures in column 'Scope 1 emissions (metric tons CO2e)' is within 5% variance of the organization's 'Gross global Scope 1 emissions...' reported in C6.1 - 1 point, otherwise score 0/3.

Please note: the maximum scores is 1/1 Awareness points in this question.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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

Scope 2 breakdown: country

(C7.5) Break down your total gross global Scope 2 emissions by country/region.

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]

C7.5 - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed that have a figure entered in column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR column 'Scope 2, market-based (metric tons of selected GHG in CO2e)'. There is a maximum of 4 points available for this question.

Awareness scoring criteria

If the sum of the figures in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the organization's gross global Scope 2 location-based emissions (C6.3) OR 'Scope 2, market-based (metric tons CO2e)' is within 5% variance of the organization's gross global Scope 2 market-based emissions (C6.3) - 2 points, otherwise score 0/6 points.

Please note: potential scores for this question are 2/2 or 0/6.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

Scope 2 breakdown: business breakdowns

(C7.6) Indicate which gross global Scope 2 emissions breakdowns you are able to provide.

Response options

Select all that apply from the following options:

• By business division
• By facility
• By activity

C7.6 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

This question is not scored for Awareness

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.6a) Break down your total gross global Scope 2 emissions by business division.

Question dependencies

This question only appears if you select “By business division” in response to C7.6.

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]

C7.6a - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed that have a figure entered in column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR column 'Scope 2, market-based (metric tons of selected GHG in CO2e)'. A maximum of 4 points are available for this question.

Awareness scoring criteria

If the sum of figures in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the organization's gross global Scope 2 location-based emissions as reported in C6.3 OR 'Scope 2, market-based (metric tons CO2e') is within 5% variance of the organization's gross global Scope 2 market-based emissions as reported in C6.3 - 1 point, otherwise score 0/3 points.

Please note: the potential scores for this question are 1/1 or 0/3.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.6b) Break down your total gross global Scope 2 emissions by business facility.

Question dependencies

This question only appears if you select “By facility” in response to C7.6.

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]

C7.6b - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of completed rows disclosed that have a figure entered in column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR column 'Scope 2, market-based (metric tons of selected GHG in CO2e)'. A maximum of 4 points are available for this question.

Awareness scoring criteria

If the sum of figures in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the organization's gross global Scope 2 location-based emissions as reported in C6.3 OR 'Scope 2, market-based (metric tons CO2e') is within 5% variance of the organization's gross global Scope 2 market-based emissions as reported in C6.3 - 1 point, otherwise score 0/3 points.

Please note: the potential scores for this question are 1/1 or 0/3.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(C7.6c) Break down your total gross global Scope 2 emissions by business activity.

Question dependencies

This question only appears if you select “By activity” in response to C7.6.

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]

C7.6c - Scoring criteria

Disclosure scoring criteria

Points will be awarded in proportion to the number of complete rows disclosed that have a figure entered in column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR column 'Scope 2, market-based (metric tons of selected GHG in CO2e)'. A maximum of 4 points are available for this question.

Awareness scoring criteria

If the sum of figures in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the organization's gross global Scope 2 location-based emissions as reported in C6.3 OR 'Scope 2, market-based (metric tons CO2e)' is within 5% variance of the organization's gross global Scope 2 market-based emissions as reported in C6.3 - 1 point, otherwise score 0/3 points.

Please note: the potential scores for this question are 1/1 or 0/3.

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

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?

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

C7.9 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected except 'We don’t have any emissions data' - 1 point

Management scoring criteria

This question is not scored for Management

Leadership scoring criteria

This question is not scored for Leadership

Point Allocation

(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.

Response options

Please complete the following table:

C7.9a - Scoring criteria