CDP Climate Change 2022 Reporting Guidance

(C6.5a) Disclose or restate your Scope 3 emissions data for previous years.

Question dependencies

This question only appears you select “Yes” in response to column “Indicate if you are providing emissions data for past reporting years” in C0.2.

Change from last year

New question

Rationale

A prerequisite for a meaningful emissions data comparison is a consistent data set over time. This question enables companies to restate Scope 3 emissions data previously supplied to CDP, for example to ensure that their historical data reflects their current organizational boundary. It also enables first-time responders to provide Scope 3 emissions data for the three years prior to the reporting year.

Connection to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scope 3

Response options

Please complete the following table:

Requested content

General

• Emissions must be reported in gross, not net figures. Therefore, negative numbers are not allowed.
• Entering zero suggests that you have measured your emissions and that they are equal to zero.
• You should enter data for all Scope 3 categories for which emissions have been calculated for the reporting period specified in columns 2 and 3. If you have not calculated emissions for a Scope 3 category for that reporting period, leave the corresponding column blank.
• Ensure that the reporting period represents only one full year that has already passed. Reporting periods should not be in the future. This information is important for others to understand the time dimension of your disclosure.
• Emissions estimates are acceptable, as long as there is transparency with regard to the estimation approach (what is estimated and how) and the data used for the analysis is adequate to support the objectives of the inventory. If applicable to your organization's reporting of Scope 3 emissions, please outline this in the comment column.

Note for first time responders

• If you are a first-time responder, please provide gross global Scope 3 emissions data for the three years prior to the current reporting year.
• Input Scope 3 emissions data for the year prior to the current reporting year in the first row and work backwards.
• Use the comment column to report relevant information regarding your organization's past Scope 3 emissions data, such as the emissions calculation methodologies used, and an indication of the proportion of emissions calculated using data obtained from suppliers or value chain partners.

Note for restatements

• If you have chosen to restate your organization's gross global Scope 3 emissions data previously supplied to CDP by adding additional reporting years to C0.2, you may do so here. If you have restated Scope 1 and 2 emissions data in C6.1 and C6.3 but do not wish to restate Scope 3 emissions data, you may leave this question blank.
• Reporting recalculated figures for these years is optional.
• Restated Scope 3 emissions data needs to be entered in reverse order i.e. you should work backwards from the most recent reporting year.
• Use the comment column to identify that this is restated data and the reason for the restatement.
• For more information on restatements see the CDP technical note on restatements here.

Note for financial services sector companies:

• Column 18 “Scope 3 Category 15 “Investments” emissions” is not shown to financial services sector companies.