CDP Climate Change 2022 Reporting Guidance

(C4.2b) Provide details of any other climate-related targets, including methane reduction targets.

Question dependencies

This question only appears if you select “Other climate-related target(s)” or “Target(s) to reduce methane emissions” in response to C4.2.

Change from last year

Modified question

Rationale

Other climate-related targets can be an important element of organizations’ strategy to reduce their emissions. This question increases transparency of corporate environmental commitments.

Connection to 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.

Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

[Add Row]

Metric (target numerator if reporting an intensity target) drop-down options:

Select one of the following options:

Target denominator (intensity targets only) drop-down options:

Select one of the following options:

• KWh
• MWh
• GJ
• Btu
• boe
• toe
• tce
• Gcal
• revenue passenger kilometer
• USD($) value-added
• square meter
• metric ton of aluminum
• metric ton of steel
• metric ton of cement
• metric ton of cardboard
• unit revenue
• unit FTE employee
• unit hour worked
• metric ton of product
• liter of product
• unit of production
• unit of service provided
• square foot
• kilometer
• passenger kilometer
• megawatt hour (MWh)
• barrel of oil equivalent (BOE)
• vehicle produced
• metric ton of ore processed
• ounce of gold
• ounce of platinum
• metric ton of aggregate
• billion (currency) funds under management
• hectare
• metric ton of waste
• liter of fuel
• year
• total amount of bonds outstanding at the end of the reporting period
• total amount of debt outstanding at the end of the reporting period
• Other, please specify

Requested content

General

• If you are a member of the EP100 and/or EV100 initiative, you can use this question to report on your progress towards achieving your target.
• To correctly report the progress against a stabilization target, i.e. a target to maintain a certain level of performance (e.g. to maintain a zero waste to landfill target for 100% of sites), you should treat it as a target that is reset every year. In this case, “base year” corresponds to the beginning of the reporting year where your indicator is reset to zero for that year, and “target year” corresponds to the end of the reporting year where you report the performance achieved in the reporting year.

Target reference number (column 1)

• Select a unique target reference from the drop-down menu provided to identify this target in subsequent questions and to track progress against this target in subsequent reporting years.

Year target was set (column 2)

• Enter the year in which your company has set the target.
• This must be either before or during the reporting year, but cannot be after the reporting year. It also cannot be after the target year.
• For year-on-year rolling targets, enter the year that you first set the target. This can be before the base year.
• If the target was set based on financial years, enter the year that applies to the end of your financial year and specify this in the “Please explain target coverage and identify any exclusions” column.

Target coverage (column 3)

• If your target applies to the whole organization, select “Company-wide”. Note that “company” refers collectively to all the companies, businesses, organizations, other entities or groups that fall within your definition of the reporting boundary.
• If your target does not relate to the whole organization, select the option that best describes the coverage of the target, and provide further details in the “Please explain target coverage and identify any exclusions” column.
• E.g. if your target relates applies only to your office-based operations, select “Business activity”.

Target type: absolute or intensity (column 4)

• Select whether the target is an absolute or an intensity target, regardless of whether you measure it in absolute (e.g. MWh) or relative (%) values. E.g. if your target is to increase the percentage of low-carbon vehicles in the company fleet, select “absolute”.

Target type: category (column 5)

• Note that a selection must be made for both column 5 and column 6. Your data will not be saved if either column is left blank.

Metric (target numerator if reporting an intensity target) (column 6)

• Select the metric relevant to the target – for intensity targets this will be the target numerator.
• Note that only the options relative to the target category selected in column 5 will be displayed in the ORS.
• Note that a selection must be made for both column 5 and column 6. Your data will not be saved if either column is left blank.

Target denominator (intensity targets only) (column 7)

• Select the metric denominator of your climate-related intensity target. This column will only appear if you selected “Intensity” in column 4.

Base year (column 8)

• The base year is the year against which you are comparing your target
• If you have a year-on-year rolling target, your base year will be the previous reporting year.
• If you have a stabilization target, i.e. a target to maintain a certain level of performance (e.g. to maintain a zero waste to landfill target for 100% of sites), your base year will be the current reporting year.
• If you have a target based on financial years, enter the year that applies to the end of your financial year and specify this in the “Please explain target coverage and identify any exclusions” column.
• If you have a target based on average emissions over a period of time (e.g. 5-year average), enter the year that applies to the end of the average period and specify this in the “Please explain target coverage and identify any exclusions” column.
• You cannot have a base year that is in the future.

Figure or percentage in base year (column 9)

• Enter the base year value for your target. Note that this will be a percentage if you have selected any percentage option as your metric in column 6.
• E.g. if your target is to increase the percentage of low-carbon vehicles in the company fleet to 60% by a target year of 2021, compared with 40% low-carbon vehicles in the company fleet in a base year of 2016, enter 40 in this column.
• If you have a stabilization target i.e. a target to maintain a certain level of performance (e.g. to maintain a zero waste to landfill target for 100% of sites), enter 0 (or 0%), as your performance for this target is reset at the beginning of every reporting year.

Target year (column 10)

• If you have a year-on-year rolling target or stabilization target, your target year will be the reporting year.
• If you have a target based on financial years, enter the year that applies to the end of your financial year and specify in the “Please explain target coverage and identify any exclusions” column.
• If you have a target based on an average over a period of time (e.g. 5-year average), enter the year that applies to the end of the average period and specify in the “Please explain target coverage and identify any exclusions” column.

Figure or percentage in target year (column 11)

• Enter the target year value for your target.
• E.g. if your target is to increase the percentage of low-carbon vehicles in your company fleet to 60% by a target year of 2021, compared with 40% low-carbon vehicles in the company fleet in a base year of 2016, enter 60 in this column.

Figure or percentage in reporting year (column 12)

• Enter the reporting year value for your target.
• E.g. if your target is to increase the percentage of low-carbon vehicles in your company fleet to 60% by a target year of 2021, compared with 40% low-carbon vehicles in the company fleet a base year of 2016, and in the reporting year you have achieved 55% low-carbon vehicles in the company fleet, enter 55 in this column.
• If you are reporting a stabilization target i.e. a target to maintain a certain level of performance (e.g. to maintain a zero waste to landfill target for 100% of sites), enter the value achieved at the end of the reporting year (e.g. 100% if you managed to maintain your target for the share of zero waste to landfill sites).

% of target achieved relative to base year [auto-calculated] (column 13)

• This column will be auto-calculated in the ORS.
• The target’s percentage completion compared with the base year will be calculated from the “Figure or percentage in base year” (column 9), “Figure or percentage in target year” (column 11), and the “Figure or percentage in reporting year” (column 12) columns. Ensure you have entered data into these columns.

• E.g. if your target is to increase the percentage of low-carbon vehicles in your company fleet to 60% by a target year of 2021, compared with 40% low-carbon vehicles in the company fleet in a base year of 2016, and in the reporting year you have achieved 55% low-carbon vehicles in the company fleet, this column will display 75, as you have achieved 75% of your targeted % increase in low-carbon vehicles compared with the base year
• Negative values indicate that you have made negative progress towards your target. E.g. in the above example, that you have reduced the percentage of low-carbon vehicles in the company fleet, when compared with the base year.
• Values greater than 100% indicate that you have exceeded your target.

Target status in reporting year (column 14)

• New - Select this option for targets that have been set in the reporting year and are still in progress.
• Underway - Select this option for targets that were set before the reporting year, with a target year in the future, that have not been achieved and continue to be pursued.
• Achieved - Select this option for targets which have been achieved or exceeded in the reporting year.
• Expired - Select this option for targets with a target year of the reporting year, that have not been achieved and have therefore expired in the reporting year.
• Revised - Select this option for targets that were set before the reporting year but a revision has been made in the reporting year, for example due to a recalculation or a change to the target year.
• Replaced - Select this option for previously reported targets that have been replaced with another target in the reporting year, for example where a facility target has been incorporated into a company-wide target.
• Retired - Select this option for targets with a target year in the future, that have not been achieved, but will no longer be pursued. Provide more information as to why this target was retired in the “Please explain target coverage and identify any exclusions” column.

Is this part of emissions target? (column 15)

• If the target is part of an emissions reduction target reported in C4.1a or C4.1b, please enter the emissions reduction target reference number here.

Is this target part of an overarching initiative? (column 16)

• If the climate-related target is part of an overarching initiative, select the initiative or select “Other, please specify” to outline the initiative.

Please explain target coverage and identify any exclusions (column 17)

• If the target does not apply to the whole organization (i.e. the target coverage is not “Company-wide”, provide further details of your target coverage in this column. E.g. if you have selected “Country/region” in column 3, please specify which countries/regions your target covers.
• You can use this column to identify where you have a financial year or average year based target.
• If your target is part of a wider carbon neutrality goal, a regulatory requirement, or a longer term target, you can also explain this here.

Plan for achieving target, and progress made to the end of the reporting year (column 18)

• This column is only presented if “Underway”, “Revised”, or “New” is selected in column 14 “Target status in reporting year”.
• Describe how you plan to achieve the target, and list the actions which have contributed most to any progress towards the target.
• If you are not on track to achieve the target, explain how you plan to get back on track.

List the actions which contributed most to achieving this target (column 19)

• This column is only presented if “Achieved” is selected in column 14 “Target status in reporting year”.

Note for oil and gas and coal sector:

• If you have a methane-specific emissions reduction target that was not reported in C4.1a/b, provide details of your methane-specific emissions reduction target in this question by selecting “Methane reduction target” in column 5.