CDP Climate Change 2022 Reporting Guidance

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

Change from last year

No change

Rationale

CDP data users seek to understand in which areas, beyond GHG emissions, companies are trying to reduce their environmental impacts.

Connection to other frameworks

TCFD

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

Response options

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

[Add Row]

Requested content

General

• Complete the table to report any additional climate-related metrics your business tracks beyond emissions reductions and renewable energy-related activities.
• If you track more than one additional climate-related metric, describe them each in a separate row.

Description (column 1)

• Select the type of metric applicable to your business. If none of the listed drop-downs apply, select “Other, please specify” and provide a label for the “Description”.

Metric value (column 2)

• Enter the quantity of the unit tracked and reported in column 3. E.g. if your company tracks kilograms of waste, enter the kilograms measured during the reporting year.
• When providing an intensity metric, provide the value of the intensity. E.g. if your companies tracks kilograms of waste per FTE, enter the kilograms measured during the reporting year normalized to the number of FTE in the reporting year.

Metric numerator (column 3)

• Enter the unit of the metric that your company tracks. This unit corresponds to the value entered in column 2.

Metric denominator (column 4)

• This column is only applicable for companies tracking an intensity metric (e.g., kilograms of waste per FTE). If you do not track an intensity metric, leave this column blank.

% Change from previous year (column 5)

• If you have experienced no change, please enter 0 (zero) in this column.
• The previous year compared should apply to the 12-month period directly prior to the reporting period, even if it does not completely overlap with the period previously reported to CDP. It is understood that this metric has not been reported to CDP before and thus the reporting year for this metric may not directly overlap with other metrics reported to CDP.
• Leave the column blank if this is the first year you have tracked this metric.

Direction of change (column 6)

• Use this column to outline the direction of change from the previous year.
• A declining intensity ratio reflects a positive direction of change. E.g. your waste last reporting year was 10 metric tons/FTE and this year is 5 metric tons/FTE. This indicates a 50% decrease compared to the previous year.
• If the percentage change from last year is 0 (zero) then select “no change”.

Please explain (column 7)

• Use this column to provide any additional context relevant to the metric you are reporting and to the direction of change. Additional information could include projects or initiatives implemented to achieve progress on this metric, or any timeframes included in these goals.

Note for agricultural sectors:

• You should report data associated with the business activity areas that are relevant to your organization, as indicated in C-AC0.6/C-FB0.6/C-PF0.6. Note that these metrics should be in addition to what you have reported in modules 6 (Emissions data) and 7 (Emissions breakdown). For example, if agricultural/forestry activities are relevant to your disclosure, you could report here the area of land use change associated with your own farm or production unit. Other examples of relevant metrics are: the volume of fertilizers used for production; the consumption of water per unit of product during production, processing and/or manufacturing; the waste volume associated with the production of raw materials or the manufacture of goods; and the volume of biofuels used in the fleet.

Explanation of terms

• Land use: Land use is based on the functional dimension of land for different human purposes or economic activities. Typical categories for land use are dwellings, industrial use, transport, recreational use or nature protection areas. Additional land use metrics can relate to the climate-related arrangements, activities, and inputs regarding these categories that organizations engage in, and can include land use change and land use management metrics.