CDP Climate Change 2022 Reporting Guidance

(C0.2) State the start and end date of the year for which you are reporting data.

Change from last year

No change

Rationale

This will help data users interpret your responses.

Connection to other frameworks

RE100

Response options

Please complete the following table.

Requested content

General

• Apply this reporting year to your answers for the entire questionnaire unless the ability is provided to specify other reporting periods.
• Please ensure that the reporting period represents only one full year that has already passed. Reporting periods should not be in the future. This information is important for others to understand the time dimension of your disclosure.
• If you are using the Export/Import functionality, please check that the imported date is correct.
• The current reporting year is the most recent 12-month period for which data is reported.
• This reporting period applies to all answers except where other reporting periods can be disclosed. CDP does not require companies to align their reporting year with their fiscal year. However, when organizations report emissions intensity using a financial metric, both emissions and financial information provided should align with the reporting year reported here.
• Note that the investment community generally prefers a company's disclosure period to match the fiscal year for their financial jurisdiction. This facilitates the assessment of environmental performance data in alignment with financial performance data.
• CDP recommends that companies provide a year for which they have complete data if possible. However, if you do not have data for the entirety of your reporting year, you have the following options:

- Extrapolate your data to cover the entire reporting year.
- Outline in C6.4 the sources of Scope 1 and 2 emissions within your selected reporting boundary and not included in your disclosure.

• Select "No" in column 3 (Indicate if you are providing data for past reporting years) unless you are a first time responder providing emissions from past years or a previous responder to CDP who is restating your emissions data. For more information on this see the note for first-time responders and the note for restating data below.
• If multiple years of data are provided, only data pertaining to the most recent reporting year will be scored.

Note for first-time responders:

• If you have not provided emissions data before, supply gross global emissions data for the three years prior to the current reporting year in the emissions accounting questions (C6.1 and C6.3) for Scopes 1 and 2, and in C6.5a for Scope 3.
• To report emissions data for years prior to the current reporting year, select "Yes" in column 3 ("Indicate if you are providing emissions data for past reporting years"). Then select how many years of emissions data you will be providing.
• This will enable you to enter the corresponding number of past years of data when you reach questions C6.1, C6.3, and C6.5a.

Note for restating data:

• You may also choose to restate your emissions data previously supplied to CDP, for example to ensure that your historical data reflects your current organizational boundary.
• Reporting recalculated figures for these years is optional. However, if you wish to do this it can provide transparency to stakeholders using your data.
• If you choose to restate data previously supplied to CDP, report the dates of those reporting periods here by selecting "Yes" in column 3 ("Indicate if you are providing emissions data for past reporting years"). Then select how many years of emissions data you will be providing.
• This will enable you to enter the corresponding number of past years of data when you reach questions C6.1, C6.3, and C6.5a.
• For more information on restatements see CDP's technical note on restatements here.