• Who we are
  • Version control - climate change
  • CDP disclosure cycle 2022
  • About the CDP climate change questionnaire
  • Preparing your CDP response
  • Sector intro: EU
  • C0 Introduction
    • Introduction
      • C0.1
      • C0.2
      • C0.3
      • C0.4
      • C0.5
    • Organizational activities: EU
      • C-EU0.7
    • Unique market identifier(s)
      • C0.8
  • C1 Governance
    • Board oversight
      • C1.1
        • C1.1a
        • C1.1b
        • C1.1c
        • C1.1d
    • Management responsibility
      • C1.2
        • C1.2a
    • Employee incentives
      • C1.3
        • C1.3a
  • C2 Risks and opportunities
    • Management processes
      • C2.1
        • C2.1a
        • C2.1b
      • C2.2
        • C2.2a
        • C2.2g
    • Risk disclosure
      • C2.3
        • C2.3a
        • C2.3b
    • Opportunity disclosure
      • C2.4
        • C2.4a
        • C2.4b
  • C3 Business strategy
    • Business strategy
      • C3.1
      • C3.2
        • C3.2a
        • C3.2b
      • C3.3
      • C3.4
      • C3.5
        • C3.5a
  • C4 Targets and performance
    • Targets
      • C4.1
        • C4.1a
        • C4.1b
        • C4.1c
    • Other climate-related targets
      • C4.2
        • C4.2a
        • C4.2b
        • C4.2c
    • Emissions reduction initiatives
      • C4.3
        • C4.3a
        • C4.3b
        • C4.3c
        • C4.3d
    • Low-carbon products
      • C4.5
        • C4.5a
    • Methane reduction efforts
      • C-EU4.6
    • Flaring reduction efforts
  • C5 Emissions methodology
    • Changes in the reporting year
      • C5.1
        • C5.1a
        • C5.1b
        • C5.1c
    • Base year emissions
      • C5.2
    • Emissions methodology
      • C5.3
  • C6 Emissions data
    • Scope 1 emissions data
      • C6.1
    • Scope 2 emissions reporting
      • C6.2
    • Scope 2 emissions data
      • C6.3
    • Exclusions
      • C6.4
        • C6.4a
    • Scope 3 emissions data
      • C6.5
        • C6.5a
    • Biogenic carbon data
      • C6.7
        • C6.7a
    • Emissions intensities
      • C6.10
  • C7 Emissions breakdown
    • Scope 1 breakdown: GHGs
      • C7.1
        • C7.1a
        • C-EU7.1b
    • Scope 1 breakdown: country/region
      • C7.2
    • Scope 1 breakdown: business breakdown
      • C7.3
        • C7.3a
        • C7.3b
        • C7.3c
    • Scope 1 breakdown: sector production activities
      • C-CE7.4/CH7.4/CO7.4/EU7.4/MM7.
    • Scope 2 breakdown: country/region
    • Scope 2 breakdown: business breakdown
    • Emissions performance
      • C7.9
        • C7.9a
        • C7.9b
  • C8 Energy
    • Energy spend
      • C8.1
    • Energy-related activities
      • C8.2
        • C8.2a
        • C8.2b
        • C8.2c
        • C-EU8.2d
        • C8.2g
        • C8.2h
        • C8.2i
        • C8.2j
        • C8.2k
        • C8.2l
        • C8.2m
    • Transmission and distribution
      • C-EU8.4
        • C-EU8.4a
  • C9 Additional metrics
    • Other climate-related metrics
      • C9.1
    • CAPEX: power generation
      • C-EU9.5a
    • CAPEX: products and service
      • C-EU9.5b
    • Low-carbon investments
      • C-CE/C-CG/C-CH/C-CN/C-CO/C-EU/C-MM/C-OG/C-RE/C-ST
        • C-CO9.6a/C-EU9.6a/C-OG9.6a
  • C10 Verification
    • Verification
      • C10.1
        • C10.1a
        • C10.1b
        • C10.1c
    • Other verified data
      • C10.2
        • C10.2a
  • C11 Carbon pricing
    • Carbon pricing systems
      • C11.1
        • C11.1a
        • C11.1b
        • C11.1c
        • C11.1d
    • Project-based carbon credits
      • C11.2
        • C11.2a
    • Internal price on carbon
      • C11.3
        • C11.3a
  • C12 Engagement
    • Value chain engagement
      • C12.1
        • C12.1a
        • C12.1b
        • C12.1d
        • C12.1e
    • Climate-related requirements
      • C12.2
        • C12.2a
    • Public policy engagement
      • C12.3
        • C12.3a
        • C12.3b
        • C12.3c
    • Communications
      • C12.4
  • C15 Biodiversity
    • Biodiversity
      • C15.1
      • C15.2
      • C15.3
      • C15.4
      • C15.5
      • C15.6
  • C16 Signoff
    • Further information
      • C-FI
    • Signoff
      • C16.1
  • SC Supply chain
    • Supply chain introduction
      • SC0.0
      • SC0.1
    • Allocating your emissions to your customers
      • SC1.1
      • SC1.2
      • SC1.3
      • SC1.4
        • SC1.4a
        • SC1.4b
    • Collaborative opportunities
      • SC2.1
      • SC2.2
        • SC2.2a
    • Action Exchange
    • Product (goods and services) level data
      • SC4.1
        • SC4.1a
        • SC4.2a
        • SC4.2b
        • SC4.2c
        • SC4.2d
        • SC4.2e
  • Glossary
  • Important information
  • Terms for responding (2022 Climate Change)
  • Copyright
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CDP Climate Change 2022 Reporting Guidance

  • Version control - climate change
  • CDP disclosure cycle 2022
  • About the CDP climate change questionnaire
  • Preparing your CDP response
  • Sector intro: EU
  • C0 Introduction
    • Introduction
      • C0.1
      • C0.2
      • C0.3
      • C0.4
      • C0.5
    • Organizational activities: EU
      • C-EU0.7
    • Unique market identifier(s)
      • C0.8
  • C1 Governance
    • Board oversight
      • C1.1
        • C1.1a
        • C1.1b
        • C1.1c
        • C1.1d
    • Management responsibility
      • C1.2
        • C1.2a
    • Employee incentives
      • C1.3
        • C1.3a
  • C2 Risks and opportunities
    • Management processes
      • C2.1
        • C2.1a
        • C2.1b
      • C2.2
        • C2.2a
        • C2.2g
    • Risk disclosure
      • C2.3
        • C2.3a
        • C2.3b
    • Opportunity disclosure
      • C2.4
        • C2.4a
        • C2.4b
  • C3 Business strategy
    • Business strategy
      • C3.1
      • C3.2
        • C3.2a
        • C3.2b
      • C3.3
      • C3.4
      • C3.5
        • C3.5a
  • C4 Targets and performance
    • Targets
      • C4.1
        • C4.1a
        • C4.1b
        • C4.1c
    • Other climate-related targets
      • C4.2
        • C4.2a
        • C4.2b
        • C4.2c
    • Emissions reduction initiatives
      • C4.3
        • C4.3a
        • C4.3b
        • C4.3c
        • C4.3d
    • Low-carbon products
      • C4.5
        • C4.5a
    • Methane reduction efforts
      • C-EU4.6
    • Flaring reduction efforts
  • C5 Emissions methodology
    • Changes in the reporting year
      • C5.1
        • C5.1a
        • C5.1b
        • C5.1c
    • Base year emissions
      • C5.2
    • Emissions methodology
      • C5.3
  • C6 Emissions data
    • Scope 1 emissions data
      • C6.1
    • Scope 2 emissions reporting
      • C6.2
    • Scope 2 emissions data
      • C6.3
    • Exclusions
      • C6.4
        • C6.4a
    • Scope 3 emissions data
      • C6.5
        • C6.5a
    • Biogenic carbon data
      • C6.7
        • C6.7a
    • Emissions intensities
      • C6.10
  • C7 Emissions breakdown
    • Scope 1 breakdown: GHGs
      • C7.1
        • C7.1a
        • C-EU7.1b
    • Scope 1 breakdown: country/region
      • C7.2
    • Scope 1 breakdown: business breakdown
      • C7.3
        • C7.3a
        • C7.3b
        • C7.3c
    • Scope 1 breakdown: sector production activities
      • C-CE7.4/CH7.4/CO7.4/EU7.4/MM7.
    • Scope 2 breakdown: country/region
    • Scope 2 breakdown: business breakdown
    • Emissions performance
      • C7.9
        • C7.9a
        • C7.9b
  • C8 Energy
    • Energy spend
      • C8.1
    • Energy-related activities
      • C8.2
        • C8.2a
        • C8.2b
        • C8.2c
        • C-EU8.2d
        • C8.2g
        • C8.2h
        • C8.2i
        • C8.2j
        • C8.2k
        • C8.2l
        • C8.2m
    • Transmission and distribution
      • C-EU8.4
        • C-EU8.4a
  • C9 Additional metrics
    • Other climate-related metrics
      • C9.1
    • CAPEX: power generation
      • C-EU9.5a
    • CAPEX: products and service
      • C-EU9.5b
    • Low-carbon investments
      • C-CE/C-CG/C-CH/C-CN/C-CO/C-EU/C-MM/C-OG/C-RE/C-ST
        • C-CO9.6a/C-EU9.6a/C-OG9.6a
  • C10 Verification
    • Verification
      • C10.1
        • C10.1a
        • C10.1b
        • C10.1c
    • Other verified data
      • C10.2
        • C10.2a
  • C11 Carbon pricing
    • Carbon pricing systems
      • C11.1
        • C11.1a
        • C11.1b
        • C11.1c
        • C11.1d
    • Project-based carbon credits
      • C11.2
        • C11.2a
    • Internal price on carbon
      • C11.3
        • C11.3a
  • C12 Engagement
    • Value chain engagement
      • C12.1
        • C12.1a
        • C12.1b
        • C12.1d
        • C12.1e
    • Climate-related requirements
      • C12.2
        • C12.2a
    • Public policy engagement
      • C12.3
        • C12.3a
        • C12.3b
        • C12.3c
    • Communications
      • C12.4
  • C15 Biodiversity
    • Biodiversity
      • C15.1
      • C15.2
      • C15.3
      • C15.4
      • C15.5
      • C15.6
  • C16 Signoff
    • Further information
      • C-FI
    • Signoff
      • C16.1
  • SC Supply chain
    • Supply chain introduction
      • SC0.0
      • SC0.1
    • Allocating your emissions to your customers
      • SC1.1
      • SC1.2
      • SC1.3
      • SC1.4
        • SC1.4a
        • SC1.4b
    • Collaborative opportunities
      • SC2.1
      • SC2.2
        • SC2.2a
    • Action Exchange
    • Product (goods and services) level data
      • SC4.1
        • SC4.1a
        • SC4.2a
        • SC4.2b
        • SC4.2c
        • SC4.2d
        • SC4.2e
  • Glossary
  • Important information
  • Terms for responding (2022 Climate Change)
  • Copyright
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Exclusions
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C6.4a

(C6.4) Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure?

Change from last year

No change

Rationale

In some cases it can be difficult to gather data for all sources. Circumstances where this might be the case include sources in countries or small facilities where data acquisition is difficult or unreliable. Structural changes to the organization including mergers, acquisitions and divestments can also be reasons where emissions data are not included in your disclosure. This question enables companies to report where these sources are not included in the disclosure and thus provides data users transparency into reported emissions inventories.

Response options

Select one of the following options:

  • Yes
  • No

Requested content

General

  • Identify sources that would normally be within the consolidation boundary you have identified for your disclosure in C0.5 (i.e. financial control, operational control, equity share or other) but for which greenhouse gases are not reported in this disclosure. Excluded sources may be in a particular country or represent a number of very small facilities making it difficult to gather data.
  • Common reasons for exclusions, both relevant or not relevant, can include the following:

- Incomplete information for the period in question;
- Structural changes to the organization including mergers, acquisitions and divestments;
- Outsourcing and/or insourcing of activities; and
- Unreliable information.

  • The GHG Protocol’s Corporate Accounting and Reporting Standard notes on the reporting of exclusions (page 9) that “Specific exclusions…need to be clearly identified and justified, assumptions disclosed, and appropriate references provided for the methodologies applied and the data sources used. The information should be sufficient to enable a third party to derive the same results if provided with the same source data.”

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  • C6.4a
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C6.4a

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