C4 Targets and performance

Module Overview

Questions in this module focus on emissions and low-carbon energy targets, additional climate-related targets, net-zero targets, and details on emission reduction initiatives and low-carbon products.

Target setting provides direction and structure to environmental strategy. Providing information on quantitative targets and qualitative goals, and progress made against these targets, can demonstrate your organization’s commitment to improving climate-related issues management at a corporate level. This information is relevant to investors’ understanding of how your company is addressing and monitoring progress regarding the risks and opportunities disclosed.

Questions on emission reduction initiatives allow CDP data users to understand the organization’s commitment to reducing emissions beyond business-as-usual scenario.

Questions on low-carbon products provide valuable information to investors who are seeking to increase their investment in companies providing low-carbon and climate resilient goods and services.

Note for agricultural sectors:

The ‘Land management practices’ section includes questions around both adaptation and mitigation mechanisms adopted by companies to address climate change. This information demonstrates that organizations are committed to using practices that help reducing emissions and improve their resilience. Organizations can report up to 20 practices adopted on their land. Those practices that have brought or are expected to bring the largest benefits should be prioritized.

Key changes

• New question: [Financial services only] C-FS4.1d requests details of your portfolio targets.
• Modified questions:
  
  • [Financial services only] C4.1 new option to select "Portfolio target"
  • C4.1a and C4.1b: revised column presentation for Scope 2 and Scope 3 targets, several datapoints added to collect per-Scope data for multi-Scope targets, and two columns added on target progress and achievement.
  • C4.2a revised to focus on absolute (percentage) targets, and two columns added on target progress and achievement.
  • C4.2b two columns added on target progress and achievement, and revised SBTi drop-downs.
  • C4.2c requests details of any planned neutralization and compensation activities.
  • C4.5a requests calculation details of any avoided emissions estimations for the low-carbon product(s) or service(s).

Click here for a list of all changes made this year.

Sector-specific content

Additional questions on targets, initiatives, and best available techniques for the following high-impact sectors:

• Agricultural commodities
• Cement
• Coal
• Electric utilities
• Food, beverage & tobacco
• Oil & gas
• Paper and forestry
• Steel

Pathway diagram - questions

This diagram shows the general questions contained in module C4. To access question-level guidance, use the menu on the left to navigate to the question.