(C7.3) Indicate which gross global Scope 1 emissions breakdowns you are able to provide.
Change from last year
No change
Rationale
By requesting companies to break down emissions by business division, facility, and activity, CDP grants data users and investors transparency into the sources of a company's Scope 1 emissions.
Response options
Select all that apply from the following options:
- By business division
- By facility
- By activity
Requested content
General
- You should identify breakdowns that are relevant to your business/sector, and as such those that investors would find interesting.
- Identify the category of emissions that are relevant by ticking the boxes provided in the ORS adjacent to each of the three options.
- By business division
- This breakdown can give an indication of the relative GHG performance of your company’s divisions. When reported over time, your company and information users will be able to review improvements or declines in division performance. This breakdown can be used alongside revenue segments found in company annual filings to understand companies’ emissions profiles in greater detail. To facilitate this process, it is recommended that companies match the divisions reported here with those found in company filings and financial statements.
- By facility
- The GHG Protocol stationary combustion tool document states that a “facility includes all buildings, equipment, structures and other stationary items which are located on a single site or on contiguous or adjacent sites and which are owned or operated by the same person or entity (or by any person or entity which controls, is controlled by or is under common control, with such person or entity)”.
- Facilities may also be referred to as installations. More than one business activity may take place at a facility and a facility may include more than one combustion unit, such as a boiler. It is preferable that the facility type is included. Some examples of facility type are: gas works, refinery, coal mine, integrated steelworks, cement plant, and office buildings.
- Reporting at this level can provide a useful indicator for making comparisons between facilities. In some cases, individual facilities may come within the scope of particular legislation, requiring baselining and subsequent reduction of GHG emissions through improvements in energy efficiency. This is particularly the case for industrial plants. Therefore, providing facility-level emission figures may give data users insight into your organization’s current/potential exposure to regulation in this area.
- By activity
- Relevant activities are defined by the reporting company and could include stationary combustion, mobile combustion (transport), fugitive emissions, process activities, office activities, etc. These activities can take place over multiple business divisions, countries, or facilities. Reporting by activity allows a more in-depth understanding of business risk related to future regulation. To facilitate comparability of data between companies, you are asked to report a breakdown of your activities using language that would be clear to someone outside of your organization and avoid using company-specific terminology. Furthermore, the level of aggregation of activities should be set so that it is meaningful to investors or customers viewing your response. Each activity should be broken down to a level granular enough to provide a data user with a relevant and complete understanding of your company’s activities and how these contribute to your emissions profile. Each activity should be broken down to a level sufficient for understanding the complete activity emissions profile and where further disaggregation would not add value for data users to understand the associated GHG emissions.
- Integrated companies should attempt, where possible, to provide a breakdown of emissions associated with each stage of their owned value chain.
- Companies that generate their own electricity should include it here as a separate activity, preferably with separation by fuel type.
- Companies involved in extracting and/or processing/refining natural resources should consider reporting these activities separately for each product type.
Note for organizations responding to high-impact sector requests
- If you select “By activity”, you will be presented with question C7.3c. If your company’s primary CDP sector is one of the following: AC, FB, PF, CE, CH, CO, EU, MM, OG, ST, TO, or TS the response to C7.3c is not required. Organizations responding to these sector requests are presented with additional questions on this topic (C-CE7.4/C-CH7.4/C-CO7.4/C-EU7.4/C-MM7.4/C-OG7.4/C-ST7.4/C-TO7.4/C-TS7.4; C-AC7.4/C-FB7.4/C-PF7.4, C-MM9.3a, C-MM9.3b, C-CO7.1b, C-EU7.1b, C-OG7.1b) relating specifically to activities in the sector. Your primary CDP sector is displayed in your response dashboard.
