C6 Emissions data

Module Overview

Reporting emissions is best practice and a prerequisite to understanding and reducing negative environmental impacts.

This module examines emissions data details and is aligned with TCFD Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

Key changes

• New question: C6.5a allows restatements of Scope 3 emissions for previous years.
• Modified questions:
  
  • C6.4a has new columns requesting the estimated size of your organization’s Scope 1 and 2 emissions exclusions.
  • C6.5 has new dropdowns for the emissions calculation methodology column, and clarified guidance on disclosure of Scope 3 category 11 “Use of sold products” emissions for companies responsible for the transportation (including maritime), storage, transmission or distribution of fossil fuels.

For the agricultural commodities, food, beverage & tobacco, and paper and forestry sectors only:

• Three removed questions:
  • C-AC6.6/C-FB6.6/C-PF6.6 (2021), C-AC6.6a/C-FB6.6a/C-PF6.6a (2021), and C-AC6.6b/C-FB6.6b/C-PF6.6b (2021) about Scope 3 emissions by relevant business activity area.

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

Sector-specific content

Additional questions on emission intensity metrics for the following high-impact sectors:

• Oil & gas
• Cement
• Steel
• Transport services

Additional questions on Scope 3 emissions, biogenic carbon and agricultural commodities emissions for the following high-impact sectors:

• Agricultural commodities
• Food, beverage and tobacco
• Paper and forestry

Additional questions on life cycle emissions assessment for the following high-impact sectors

• Capital goods
• Construction
• Real estate

Pathway diagram - questions

This diagram shows the general questions contained in module C6. To access question-level guidance, use the menu on the left to navigate to the question.