(C2.6) Describe where and how the identified risks and opportunities have factored into your financial planning process.
Response options
Please complete the following table:
Area | Relevance | Description |
---|---|---|
Revenues | Select from:
| Text field [maximum 2,400 characters] |
Operating costs | ||
Capital expenditures/capital allocation | ||
Acquisitions and divestments | ||
Access to capital | ||
Assets | ||
Liabilities | ||
Other |
C2.6 - Scoring criteria
Disclosure scoring criteria
For each row except "Other" with a drop down option selected in "Relevance" - 0.5 point
For each row except "Other" with a text answer provided in "Description" - 0.5 point
Awareness scoring criteria
For each row with "Impacted"; "Impacted for some suppliers, facilities, or product lines", "Not yet impacted" OR "Not impacted" selected in the column "Relevance" AND if clear rationale is provided in column "Description" - 0.5 point.
For each row with "We have not identified any risks or opportunities" selected in
column "Impact", points will only be awarded if full A points were scored in C2.3b & 2.4b. -0.5 point
For each row with "Not evaluated " selected in column "Relevance" - 0 points
Management scoring criteria
A) For rows with "Impacted" OR "Impacted for some suppliers, facilities or product lines" selected in column "Impact", points will be awarded for providing the following in the column "Description":
- A company specific description of the impact on this area of your financial planning process - 0.25 point;
- A description of the magnitude of this impact - 0.25 point;
B) For rows with "Not yet impacted" selected in column "Impact", points will be awarded for providing the following in the column "Description":
- A company specific description of the potential/predicted impact on this area of your financial planning process - 0.25 point;
- A description of the potential/predicted timescale for the impact - 0.25 point
C) For rows with "Not impacted" selected in the column "impact", points will be awarded for providing the following in the column "Description":
- A description of why the impact has not affected this area of your financial planning process - 0.5 points
D) For rows with "Not evaluated" - 0 points
E) For rows with "We have not identified any risks or opportunities" selected in column "Impact", points will only be awarded if full Awareness points were scored in C2.3b & 2.4b. - 0.5 points
Leadership scoring criteria
If Management points have been awarded in all levels for each row - 1 point
Point Allocation
Disclosure numerator |
Disclosure denominator |
Awareness numerator |
Awareness denominator |
Management numerator | Management denominator | Leadership numerator | Leadership denominator |
---|---|---|---|---|---|---|---|
7 | 7 | 3.5 | 3.5 | 3.5 | 3.5 | 1 | 1 |