(C5.1a) Has your organization undergone any structural changes in the reporting year, or are any previous structural changes being accounted for in this disclosure of emissions data?
Question dependencies
This question only appears if you select “No” in response to C5.1
Change from last year
New question
Rationale
Structural changes such as acquisitions, divestments, and mergers may have a significant impact on base year emissions due to the transfer of ownership or control of emitting activities from one organization to another. While a single structural change might not have a significant impact, the cumulative effect of a number of minor structural changes can result in a significant impact. This question provides data users with important context to any changes in emissions that may trigger base year emissions recalculation.
Response options
Please complete the following table:
*Column/row appearance is dependent on selections in this or other questions.
| Has there been a structural change? | Name of organization(s) acquired, divested from, or merged with* | Details of structural change(s), including completion dates* |
|---|---|---|
Select all that apply:
|
Text field [maximum 500 characters] | Text field [maximum 2,500 characters] |
Requested content
General
- Consider structural changes (including minor ones) which:
- occurred during the reporting year and are being accounted for in this disclosure (e.g., you acquired a company during the reporting year and are including the acquired company’s emissions data in this CDP response).
- occurred prior to the reporting year but are being accounted for in this disclosure (e.g., you acquired a company during the previous reporting year but excluded the acquired company from your CDP response in the previous reporting year in C6.4a due to a lack of data, and now have the data to include the acquired company’s emissions data in this CDP response).
Has there been a structural change? (column 1)
- Select all structural change(s) your organization has recently undergone. If your organization has not undergone any structural change(s) in the reporting year and you are also not accounting for a structural change that occurred in the previous reporting year, select “No”.
Name of organization(s) acquired, divested from, or merged with (column 2)
- This column only appears if any “Yes…” option is selected in column 1
Details of structural change(s), including completion dates (column 3)
- This column only appears if any “Yes…” option is selected in column 1.
- State the completion date of the structural change, and explain how the structural change affects the ownership or control of the emitting activities of the organizations affected by the change.
- Where multiple structural changes have occurred, please identify which completion dates refer to each organization listed in column 2.
Explanation of terms
- Structural changes: Structural changes include mergers, acquisitions, divestments, and outsourcing/insourcing of emitting activities (refer to chapter 5 of the GHG Protocol Corporate Standard for more information).
