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CDP Climate Change Questionnaire Preview and Reporting Guidance 2023 - Version Control

Version number	Release / Revision date	Revision summary
1.0	Released: January 11, 2023	Publication of the 2023 questionnaire preview and reporting guidance.
1.1	Revised: February 10, 2023	C6.1 and C-CE7.4/C-CH7.4/C-CO7.4/C-EU7.4/C-MM7.4/C-OG7.4/C-ST7.4/C-TO7.4/C-TS7.4: Guidance on the use of biogas certificates for scope 1 reporting has been updated. C8.2e: Question dependency updated so that C8.2e is not presented to companies who indicate in C8.2 that they do not consume any purchased or acquired electricity, heat, steam or cooling.
1.2	Revised: February 14, 2023	C3.5: Companies in the financial services sector will not be presented with the option “At the company and activity level” in column 2 as these companies are not required to report alignment against the EU Taxonomy for Sustainable Activities until January 2024. C3.5, C3.5a, C3.5b and C3.5c: Guidance has been updated to clarify the data being requested, and to provide links to further external resources including new EU Commission FAQs on the EU Taxonomy. Connections to other frameworks: for financial services institutions, connections to the Net Zero Asset Managers (NZAM) initiative have been removed for C3.3, and added for C-FS2.2b, C-FS2.2e, C3.1, C3.5, C3.5a, C4.1, C4.3c, C11.2, C12.4, C-FS14.1, C-FS14.1c, and C-FS14.3a. FW-FS4.3: In column 2, agricultural commodities sugar, tobacco and rice will now only be presented to companies who indicate in C-FS0.7 that they finance or insure industry sectors with a critical impact on water security.
1.3	Revised: March 23, 2023	C2.2: Guidance updated to request that companies include an explanation of the frequency of assessment and time horizons reported when describing their process for identifying, assessing and responding to climate-related risks and opportunities. C-CO4.2d and C-OG4.2d: Guidance updated to request that companies reporting a separate methane reduction target in C4.1a/b provide details of the target in C-CO4.2d/C-OG4.2d. C-CO4.8 and C-OG4.8: Guidance updated to request that where flaring is not relevant to a company’s operations, they include examples and timelines in their explanation to illustrate why it is not relevant.
1.4	Revised: April 17, 2023	C3.5a and C3.5b: Example responses added for questions on taxonomy alignment.
1.5	Revised: June 9, 2023	C3.2a: Guidance updated to specify that only companies with financial services as their primary sector should use the “NGFS scenarios framework" dropdown. C-FS14.3a: Drop-down added for companies to indicate if they do not have commercial/corporate/SME clients to report on in this question.
1.6	Revised: July 12, 2023	C-OG9.5a/C-CO9.5a: Clarification of the requested content for column 2. This column requests CAPEX in the reporting year for the expansion activity as a percentage of an organization’s total CAPEX in the reporting year, not as a percentage of total CAPEX for power generation alone.
1.7	Revised: July 25, 2023	C3.5b: The requested content has been updated for columns 26, 28 and 30 as it is not possible to upload attachments for these columns. Supporting documents may be uploaded in question C-FI if needed. C3.5c: The requested content has been updated as it is not possible to upload attachments for this question. Companies may upload attachments in C10.2a that relate to the verification/assurance of information provided in C3.5a and/or C3.5b. Other supporting documents may be uploaded in question C-FI if needed.
1.8	Revised: August 4, 2023	C4.1a, C4.1b, C-FS4.1d, C4.2a,C4.2b: Updates to Chinese translations of column headings to fix errors and improve clarity.

Note that you have selected to view the Climate Change - Full version.

You have selected to view sector-specific content for the following sectors:

• Financial services

CDP disclosure cycle 2023

Accessing questionnaire previews, reporting guidance, and scoring methodologies

CDP’s corporate questionnaire previews, reporting guidance, and scoring methodologies for climate change, forests and water security can be accessed from the guidance for companies page of CDP's website.

Submitting a response to the questionnaire(s)

Responses to questionnaires must be submitted via CDP's Online Response System (ORS), which is part of CDP's online disclosure platform. Please refer to Using CDP's Online Disclosure Platform for more details. Please note that while the questions themselves are the same in the questionnaire preview as they are in the ORS, the display format of some questions may differ, particularly for drop-down options and tables.

Sector-specific questions

Companies in high-impact sectors, in addition to the general questions, will be presented with questions specific to that sector. The rationale for developing a refined questionnaire for each of these sectors is outlined in the relevant sector introduction.

The sector-specific questions allocated to companies are defined by CDP's Activity Classification System (CDP-ACS). This system categorizes companies by focusing on the activities from which they derive revenue and associating these with the impacts to their business from climate change, water security and deforestation.

Please note that since each questionnaire includes sector-specific questions throughout, as not all questions will be applicable to your organization, some question numbers may skip.

Full and Minimum versions of the questionnaire

All organizations completing the climate change, forests and water security questionnaires are eligible to complete the full questionnaire.

In some cases, organizations may be eligible to complete a minimum version which contains fewer questions, and no sector-specific questions or data points.

Organizations are eligible to complete the minimum version of a questionnaire if they have an annual revenue of less than EUR/US$250 million*, and are disclosing in response to a request from a customer (i.e. CDP supply chain members), the CDP banks program members, the RE100 initiative, or the NZAM initiative.

Organizations will not be eligible to complete the minimum version questionnaire if they are disclosing in response to an investor request.

For information on scoring eligibility and implications, please see our Scoring Introduction.

* CDP reserves the right to remove the option of completing a minimum version questionnaire for previous responders to a questionnaire with an annual revenue of less than EUR/US$250 million, on the basis of the organization’s potential or existing environmental impact.

Timeline:

For the latest information on the timeline, please refer to our website.

Jan 2023	Preview of 2023 questionnaires and reporting guidance released on CDP website (English versions).
March 2023	Preview of 2023 questionnaires and reporting guidance released on CDP website (translated versions).
April 2023	Online Response System (ORS) opens.
July 2023	Companies must submit their responses to investors and/or customers using the ORS to be eligible for scoring and inclusion in reports (where applicable).

For any disclosure-related enquiries, please contact the CDP Help Centre or your regional CDP contact.

CDP climate change questionnaire

This questionnaire is the property of CDP Worldwide, reproduction of all or part (including within software platforms) without permission of CDP Worldwide is prohibited. Please contact [email protected] for more information on this.

Introduction to CDP's climate change program and questionnaire

Improving corporate awareness through measurement and disclosure is essential to the effective management of climate change risk. CDP’s climate change questionnaire collects climate-related data from the world’s largest companies on behalf of over 680 institutional investor signatories with a combined US$130 trillion in assets and 280+ major purchasers with over US$6.4 trillion in procurement spend. Since its launch in 2002, the questionnaire has helped thousands of companies to measure their impacts, set ambitious targets and demonstrate progress for key stakeholders.

The questionnaire has been evolving over time in line with the latest climate science and global policy development. The 2015 Paris Agreement was a tipping point in the global approach to climate change. By agreeing to limit global temperature rises to well below 2°C and pursue efforts to limit warming to under 1.5°C, governments have committed to a transition to a net-zero carbon economy. This transition will create winners and losers within and across business sectors, as the manifestation of climate-related opportunities and risks accelerates in both size and scope. Business as usual will not be a good indicator of how companies will perform.

Regulators have begun to respond to the climate risks, notably with the recommendations by the Task Force on Climate-related Financial Disclosures (TCFD). Established by the Financial Stability Board, the TCFD has moved the climate disclosure agenda forward by emphasizing the link between climate-related risk and financial stability. The Task Force has recommended that both companies and investors disclose climate change information. This includes whether they are conducting scenario analysis in line with a 1.5°C pathway and then setting out how climate-related issues impact their strategy and financial planning. This amplifies the longstanding call from CDP’s investor signatories for companies to disclose comprehensive, comparable environmental data in their mainstream reports, driving climate-related risk management further into the boardroom. CDP’s climate change questionnaire has been aligned with the TCFD recommendations since 2018 and prompts companies to disclose data on how climate-related issues are addressed in their governance, strategy, risk management, and metrics and targets.

In its first two decades, CDP’s climate change questionnaire focused on raising ambition around climate and providing data to improve governance and decision-making. But time is fast running out to prevent catastrophic climate change, and an irreversible loss of nature and habitats. There is now an urgent need to ensure that stated intentions are accompanied by concrete plans, with transition metrics, and evidence of progress against agreed goals. Accountability is needed to raise the bar to align with halving emissions, shifting towards nature positivity by 2030 and achieving net-zero emissions and full nature recovery by 2050. In line with CDP’s 2021-2025 strategy, the climate change questionnaire and scoring will be evolving to further encourage and support companies to set targets and create tangible climate transition plans, as well as to measure their performance against them.

Carbon emissions are only one part of the challenge. The climate and nature crises need to be addressed simultaneously, including by conserving, protecting, and restoring ecosystems, adopting more sustainable agriculture and forestry practices, and ensuring a circular economy. In line with the 2021-2025 strategy, CDP begins broadening the environmental issues covered in its questionnaires, starting with the inclusion of questions on companies’ approach to maintaining and addressing biodiversity. As a first step in 2022, broad questions around governance, commitments, monitoring and reporting on biodiversity issues were included in a new module in the climate change questionnaire. These questions are material to all sectors and geographies and responses will inform future biodiversity metrics, ensuring the relevance and usefulness of biodiversity corporate reporting to both financial institutions and policy makers. The new biodiversity questions were developed in alignment with the IUCN’s Corporate Reporting on Biodiversity Guidelines.

Climate change questionnaire structure

There are 15 modules in the general climate change questionnaire, including the Introduction and Signoff modules, plus a module presented only to organizations that are responding to a customer request from one or more CDP Supply Chain Members. The journey through CDP’s general climate change questionnaire includes the following:

• Governance
• Risks and opportunities
• Business strategy
• Targets and performance
• Emissions methodology
• Emissions data
• Energy
• Additional metrics
• Verification
• Carbon pricing
• Engagement
• Biodiversity

Sector approach

The structure of the CDP climate change questionnaire was redesigned in 2018 in response to market needs and trends in corporate climate change reporting. Revisions included the inclusion of the TCFD recommendations, an increased emphasis on forward-looking metrics, improved alignment with other reporting frameworks, and the integration of sector-specific questions.

For climate change, CDP has incorporated sector-specific questions for 16 high-impact sectors.

All question numbers in the general climate change questionnaire begin with the letter C. Introduced in 2022, question numbers in the new forests and water module for financial services organizations only, begin with the letters FW. Questions that are unique to companies in a particular sector are labelled using a two-letter abbreviation within the question number. These abbreviations are noted below.

2023 climate change sectors:

• Agriculture: Agriculture commodities (AC); Food, beverage & tobacco (FB); Paper & forestry (PF)
• Energy: Coal (CO); Electric utilities (EU); Oil & gas (OG)
• Financial: Financial services (FS)
• Materials: Cement (CE); Capital goods (CG); Chemicals (CH); Construction (CN); Metals & mining (MM); Real estate (RE); Steel (ST)
• Transport: Transport services (TS); Transport OEMs (TO)

Climate change questionnaire changes in 2023

In 2023, CDP has revised questions and introduced new questions on topics which reflect the strategic priorities for CDP and its stakeholders. However, 79% of the 2022 questions remain unchanged. A detailed document on climate change question changes from 2022 to 2023 can be found on the Guidance page of the website.

Key changes include:

Core and supply chain questions

• One removed question for all companies
• Seven new questions for all companies
• Twenty-five modified questions for all companies, including one modified supply chain question

RE100 companies

• Three modified questions on renewable energy sourcing

Financial services sector

• One sector-specific question removed for the financial services sector
• Four new questions for the financial services sector
• Fourteen modified questions for financial services sector organizations across the questionnaire

Other sector-specific changes

• One removed sector-specific question for the Agricultural commodities; Food, beverage and tobacco; and Paper and forestry sectors
• One new sector-specific question for the Oil & gas and Coal sectors
• Fourteen modified sector-specific questions for Agricultural commodities; Food, beverage and tobacco; Paper and forestry; Oil & gas; Cement; Electric utilities; Capital goods; Chemicals; Construction; Metals & mining; Real estate; Steel; Transport services; and Transport OEMs sectors
  

Revisions and changes are indicated for every question as: “no change”, “minor change”, “modified question”, “new question”, “modified guidance”, “additional guidance” or "revised question dependency". “Minor change” indicates wording edits and revisions to drop-down options or a simple clarification, while a “modified question” indicates that the data requested has been revised.

Sector introduction: Financial Services (FS)

Activities in the financial services sector include banking, investing (asset management and/or asset ownership) and insurance underwriting. The recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) highlight the important role of the financial sector as preparers of environmental disclosures. Disclosure by this sector will enable investors, central banks, regulators/supervisors and other relevant stakeholders to better understand the concentrations of carbon-related assets in the financial sector and the financial system’s exposures to environmental risks through activities such as lending, financial intermediary, investment and/or insurance underwriting. Organizations in the FS sector should respond to the CDP questionnaire in the context of these financing activities, in addition to operational activities where appropriate. Organizations in the financial sector receive sector-specific climate change questions and modifications to existing climate change questions, as well as specific guidance included to clarify the type of information banks, insurance companies and asset managers should consider in their response.

In addition, organizations in the financial sector receive an additional module at the end of the questionnaire to collect information on the topics of forests and water security.

CDP’s financial services questions focus on the following topics:

• Portfolio exposure to environmental risks and opportunities;
• Environmental issues in the organization’s policy framework;
• Engagement with clients and investee companies;
• Portfolio emissions, in line with the Partnership for Carbon Accounting Financials Global GHG Accounting and Reporting Standard for the Financial Industry, and additional portfolio impact metrics;
• Portfolio alignment to 1.5-degree world; and,
• Shareholder voting on environmental issues.

C0 Introduction

Introduction

(C0.1) Give a general description and introduction to your organization.

Change from last year

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C0.2) State the start and end date of the year for which you are reporting data and indicate whether you will be providing emissions data for past reporting years.

Change from last year

Modified question

Connection to other frameworks

RE100

Response options

Please complete the following table. *Column/row appearance is dependent on selections in this or other questions.

Start date	End date	Indicate if you are providing emissions data for past reporting years	Select the number of past reporting years you will be providing Scope 1 emissions data for*	Select the number of past reporting years you will be providing Scope 2 emissions data for*	Select the number of past reporting years you will be providing Scope 3 emissions data for*
From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Select from: Yes No	Select from: 1 year 2 years 3 years 4 years 5 years Not providing past emissions data for Scope 1	Select from: 1 year 2 years 3 years 4 years 5 years Not providing past emissions data for Scope 2	Select from: 1 year 2 years 3 years 4 years 5 years Not providing past emissions data for Scope 3

(C0.3) Select the countries/areas in which you operate.

Change from last year

No change

Connection to other frameworks

RE100

Response options

Please complete the following table:

Country/area
Select all that apply: [Country/area drop-down list]

(C0.4) Select the currency used for all financial information disclosed throughout your response.

Change from last year

No change

Response options

Please complete the following table:

Currency
Select from: [Currency drop-down list]

(C0.5) Select the option that describes the reporting boundary for which climate-related impacts on your business are being reported. Note that this option should align with your chosen approach for consolidating your GHG inventory.

Change from last year

No change

Connection to other frameworks

RE100

Response options

Select one of the following options:

• Financial control
• Operational control
• Equity share
• Other, please specify

Organizational activities: Financial services

(C-FS0.7) Which activities does your organization undertake, and which industry sectors does your organization lend to, invest in, and/or insure?

Question dependencies

This question is mandatory, and your response to it determines which questions will be shown throughout the questionnaire and which response options will be presented within these questions. If no selection is made in column 4, the FW-FS module will not appear.

Change from last year

Minor change

Connection to other frameworks

TCFD Financial Sector

Response options

Please complete the following table:

(*column/row appearance is dependent on selections in this or other questions)

Activity	Does your organization undertake this activity?	Insurance types underwritten*	Industry sectors your organization lends to, invests in, and/or insures*
Banking (Bank)	Select from: Yes No	Select all that apply: General (non-life) Life and/or Health	See drop-down options below
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Industry sectors your organization lends to, invests in, and/or insures (column 4)

Select all that apply:

• Exposed to all broad market sectors
• Agricultural chemicals
• Agricultural products wholesale
• Alternative vehicles manufacturing
• Animal processing
• Animal products wholesale
• Apparel design & manufacturing
• Aquaculture
• Basic plastics
• Biofuel supply
• Biofuels
• Cattle farming
• Coal extraction & processing
• Cocoa bean farming
• Cotton farming
• Dairy & egg products
• Electronic components manufacturing
• Fabric metal components manufacturing
• Fast food
• Finished wood products
• Fruit farming
• Grain & corn farming
• Grain & corn milling
• Hypermarkets & superstores
• Inorganic base chemicals
• Logging
• Metal smelting, refining & forming
• Metallic mineral mining
• Natural gas extraction
• Nitrogenous fertilizers
• Non-nitrogenous fertilizers
• Oil & gas extraction initial
• Oil & gas refining
• Oilseed processing
• Other animal farming & processing
• Other base chemicals
• Other crop farming
• Other oilseed farming
• Palm oil farming
• Palm oil processing
• Paper products
• Personal care & household products
• Pharmaceuticals
• Poultry & hog farming
• Print publishing
• Rice farming
• Rubber farming
• Semiconductors manufacturing
• Soybean farming
• Soybean processing
• Specialty chemicals
• Sugarcane farming
• Supermarkets, food & drugstores
• Textiles
• Vegetable farming
• Wood & paper materials
• Wood & paper products wholesale
• None of the above

(C0.8) Does your organization have an ISIN code or another unique identifier (e.g., Ticker, CUSIP, etc.)?

Change from last year

No change

Response options

Please complete the following table:

(*column/row appearance is dependent on selections in this or other questions)

Indicate whether you are able to provide a unique identifier for your organization	Provide your unique identifier*
Select from: Yes, an ISIN code Yes, a CUSIP number Yes, a Ticker symbol Yes, a SEDOL code Yes, another unique identifier, please specify No	Text field [maximum 50 characters]

[Add row]

C1 Governance

Board oversight

(C1.1) Is there board-level oversight of climate-related issues within your organization?

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Select one of the following options:

• Yes
• No

(C1.1a) Identify the position(s) (do not include any names) of the individual(s) on the board with responsibility for climate-related issues.

Question dependencies

This question only appears if you select “Yes” in response to C1.1.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Position of individual or committee

Responsibilities for climate-related issues

Select from: Board Chair Director on board Chief Executive Officer (CEO) Chief Financial Officer (CFO) Chief Operating Officer (COO) Chief Procurement Officer (CPO) Chief Risk Officer (CRO) Chief Sustainability Officer (CSO) Chief Investment Officer (CIO) [Financial services only] Chief Credit Officer (CCO) [Financial services only] Chief Underwriting Officer (CUO) [ Financial services only] Chief Government Relations Officer (CGRO) Chief Technology Officer (CTO) Other C-Suite Officer President Board-level committee General Counsel Other, please specify

Text field [maximum 2,500 characters]

[Add Row]

(C1.1b) Provide further details on the board’s oversight of climate-related issues.

Question dependencies

This question only appears if you select “Yes” in response to C1.1.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

TCFD

Governance recommended disclosure a) Describe the board’s oversight of climate related risks and opportunities.

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Frequency with which climate-related issues are a scheduled agenda item	Governance mechanisms into which climate-related issues are integrated	[FINANCIAL SERVICES ONLY] Scope of board-level oversight	Please explain
Select from: Scheduled - all meetings Scheduled - some meetings Sporadic - as important matters arise Other, please specify	Select all that apply from drop down options below:	Select all that apply: Climate-related risks and opportunities to our own operations Climate-related risks and opportunities to our banking activities Climate-related risks and opportunities to our investment activities Climate-related risks and opportunities to our insurance underwriting activities The impact of our own operations on the climate The impact of our banking activities on the climate The impact of our investing activities on the climate The impact of our insurance underwriting activities on the climate	Text field [maximum 3,000 characters]

[Add Row]

Governance mechanisms into which climate-related issues are integrated (column 2)

Reviewing and guiding annual budgets Overseeing major capital expenditures Overseeing acquisitions, mergers, and divestitures Reviewing innovation/R&D priorities Overseeing and guiding employee incentives Reviewing and guiding strategy Overseeing and guiding the development of a transition plan Monitoring the implementation of a transition plan Overseeing and guiding scenario analysis

Overseeing the setting of corporate targets Monitoring progress towards corporate targets Overseeing and guiding public policy engagement Overseeing value chain engagement Reviewing and guiding the risk management process Other, please specify

(C1.1c) Why is there no board-level oversight of climate-related issues and what are your plans to change this in the future?

Question dependencies

This question only appears if you select “No” in response to C1.1.

Change from last year

No change

Response options

Please complete the following table:

Primary reason	Board-level oversight of climate-related issues will be introduced within the next two years.	Please explain
Text field [maximum 1,000 characters]	Select from: Yes, we plan to do so within the next two years No, we do not currently plan to do so	Text field [maximum 2,400 characters]

(C1.1d) Does your organization have at least one board member with competence on climate-related issues?

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table:

(*column/row appearance is dependent on selections in this or other questions)

Board member(s) have competence on climate-related issues	Criteria used to assess competence of board member(s) on climate-related issues*	Primary reason for no board-level competence on climate-related issues*	Explain why your organization does not have at least one board member with competence on climate-related issues and any plans to address board-level competence in the future*
Select from: Yes No, but we plan to address this within the next two years No, and we do not plan to address this within the next two years Not assessed	Text field [maximum 2,500 characters]	Select from: Important but not an immediate priority Judged to be unimportant, explanation provided Other, please specify	Text field [maximum 2,500 characters]

Management responsibility

(C1.2) Provide the highest management-level position(s) or committee(s) with responsibility for climate-related issues.

Change from last year

Modified question

Connections to other frameworks

SDG

Goal 12: Responsible consumption and production

TCFD

Governance recommended disclosure b) Describe management’s role in assessing and managing climate related risks and opportunities.

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Position or committee	Climate-related responsibilities of this position	[FINANCIAL SERVICES ONLY] Coverage of responsibilities	Reporting line	Frequency of reporting to the board on climate-related issues via this reporting line	Please explain
Select from: Chief Executive Officer (CEO) Chief Financial Officer (CFO) Chief Operating Officer (COO) Chief Procurement Officer (CPO) Chief Risks Officer (CRO) Chief Sustainability Officer (CSO) Chief Government Relations Officer (CGRO) Chief Technology Officer (CTO) Chief Investment Officer (CIO) [Financial services only] Chief Credit Officer (CCO) [Financial services only] Chief Underwriting Officer (CUO) [Financial services only] Other C-Suite Officer, please specify President General Counsel Risk committee Sustainability committee Safety, Health, Environment and Quality committee Corporate responsibility committee Credit committee [Financial services only] Investment committee [Financial services only] Responsible Investment committee [Financial services only] Audit committee [Financial services only] Other committee, please specify Business unit manager Energy manager Environmental, Health, and Safety manager Environment/Sustainability manager Facility manager Process operation manager Procurement manager Public affairs manager Risk manager Portfolio/Fund manager [Financial services only] ESG Portfolio/Fund manager [Financial services only] Investment/credit/insurance analyst [Financial services only] Dedicated responsible investment analyst [Financial services only] Investor relations manager [Financial services only] Risk analyst [Financial services only] There is no management level responsibility for climate-related issues Other, please specify	Select all that apply from drop-down options below	Select all that apply: Risks and opportunities related to our banking Risks and opportunities related to our investing activities Risks and opportunities related to our insurance underwriting activities Risks and opportunities related to our own operations	Select from: Reports to the board directly CEO reporting line Risk - CRO reporting line Finance – CFO reporting line Investment – CIO reporting line [Financial services only] Operations – COO reporting line Corporate Sustainability/CSR – CSO reporting line Other, please specify	Select from: More frequently than quarterly Quarterly Half-yearly Annually Less frequently than annually As important matters arise Not reported to the board	Text field [maximum 3,000 characters]

[Add Row]

Climate-related responsibilities of this position (column 2)

Managing annual budgets for climate mitigation activities Managing major capital and/or operational expenditures related to low-carbon products or services (including R&D) Managing climate-related acquisitions, mergers, and divestitures Providing climate-related employee incentives Developing a climate transition plan Implementing a climate transition plan Integrating climate-related issues into the strategy Conducting climate-related scenario analysis

Setting climate-related corporate targets Monitoring progress against climate-related corporate targets Managing public policy engagement that may impact the climate Managing value chain engagement on climate-related issues Assessing climate-related risks and opportunities Managing climate-related risks and opportunities Other, please specify

Employee incentives

(C1.3) Do you provide incentives for the management of climate-related issues, including the attainment of targets?

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

S&P Global Corporate Sustainability Assessment

Climate-Related Management Incentives

Response options

Please complete the following table:

Provide incentives for the management of climate-related issues	Comment
Select from: Yes No, not currently but we plan to introduce them in the next two years No, and we do not plan to introduce them in the next two years	Text field (maximum 1,000 characters)

(C1.3a) Provide further details on the incentives provided for the management of climate-related issues (do not include the names of individuals).

Question dependencies

This question only appears if you select “Yes” in response to C1.3.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

S&P Global Corporate Sustainability Assessment

CEO Compensation - Long-Term Performance Alignment

CEO Compensation - Success Metrics

Climate-Related Management Incentives

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Entitled to incentive	Type of incentive	Incentive(s)	Performance indicator(s)	Incentive plan(s) this incentive is linked to	Further details of incentive(s)	Explain how this incentive contributes to the implementation of your organization’s climate commitments and/or climate transition plan
Select from: Board Chair Board/Executive board Director on board Corporate executive team Chief Executive Officer (CEO) Chief Financial Officer (CFO) Chief Operating Officer (COO) Chief Procurement Officer (CPO) Chief Risk Officer (CRO) Chief Sustainability Officer (CSO) Chief Government Relations Officer (CGRO) Chief Technology Officer (CTO) Chief Investment Officer (CIO) [Financial services only] Chief Underwriting Officer (CUO) [Financial services only] Chief Credit Officer (CCO) [Financial services only] Other C-Suite Officer President General Counsel Executive officer Management group Business unit manager Energy manager Environmental, health, and safety manager Environment/Sustainability manager Facilities manager Process operation manager Procurement manager Public affairs manager Risk manager Portfolio/Fund manager [Financial services only] ESG Portfolio/Fund manager [Financial services only] Investment analyst [Financial services only] Dedicated Responsible Investment staff [Financial services only] Investor Relations staff [Financial services only] Risk management staff [Financial services only] Buyers/purchasers All employees Other, please specify	Select from: Monetary reward Non-monetary reward	Select all that apply: Monetary reward Bonus - % of salary Bonus – set figure Promotion Salary increase Shares Profit share Retirement plan Other, please specify Non-monetary reward Internal company award Internal team/employee of the month/quarter/year recognition Public recognition Other, please specify	Select all that apply from drop-down options below:	Select from: Short-Term Incentive Plan Long-Term Incentive Plan Both Short-Term and Long-Term Incentive Plan Not part of an existing incentive plan This position does not have an incentive plan	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

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Performance indicator(s) (column 4)

Board approval of climate transition plan Shareholder approval of climate transition plan Achievement of climate transition plan KPI Progress towards a climate-related target Achievement of a climate-related target Implementation of an emissions reduction initiative Reduction in absolute emissions Reduction in emissions intensity Energy efficiency improvement Increased share of low-carbon energy in total energy consumption Increased share of renewable energy in total energy consumption Reduction in total energy consumption Increased investment in low-carbon R&D Increased share of revenue from low-carbon products or services in product or service portfolio

Increased engagement with suppliers on climate-related issues Increased engagement with customers on climate-related issues Increased engagement with clients on climate-related issues [Financial Services only] Increased engagement with investee companies on climate-related issues [Financial Services only] Increased supplier compliance with a climate-related requirement Increased value chain visibility (traceability, mapping, transparency) Company performance against a climate-related sustainability index (e.g., DJSI, CDP Climate Change score etc.) Implementation of employee awareness campaign or training program on climate-related issues Increased alignment of portfolio/fund to climate-related objectives [Financial Services only] Other, please specify

Retirement schemes

(C-FS1.4) Does your organization offer its employees an employment-based retirement scheme that incorporates ESG criteria, including climate change?

Change from last year

No change

Response options

Please complete the following table:

(*column/row appearance is dependent on selections in this or other questions)

Employment-based retirement scheme that incorporates ESG criteria, including climate change	Describe how funds within the retirement scheme are selected and how your organization ensures that ESG criteria are incorporated*	Provide reasons for not incorporating ESG criteria into your organization’s employment-based retirement scheme and your plans for the future*
Select from: Yes, as the default investment option for all plans offered Yes, as an investment option No, but we plan to in the next two years No, and we do not plan to in the next two years No, due to a compulsory national scheme	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

C2 Risks and opportunities

Management processes

(C2.1) Does your organization have a process for identifying, assessing, and responding to climate-related risks and opportunities?

Change from last year

No change

Connection to other frameworks

TCFD

Risk Management recommended disclosure a) Describe the organization’s processes for identifying and assessing climate-related risks.

Risk Management recommended disclosure b) Describe the organization’s processes for managing climate-related risks

Risk Management recommended disclosure c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.

Response options

Select one of the following options:

• Yes
• No

(C2.1a) How does your organization define short-, medium- and long-term time horizons?

Change from last year

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Please complete the following table:

Time horizon	From (years)	To (years)	Comment
Short-term	Numerical field [enter a number from 0-100 using no decimals or commas]	Numerical field [enter a number from 0-100 using no decimals or commas]	Text field [maximum 2,400 characters]
Medium-term
Long-term

(C2.1b) How does your organization define substantive financial or strategic impact on your business?

Change from last year

No change

Response options

This is an open text question with a limit of 5,000 characters. Please note that when copying from another document into the ORS, formatting is not retained.

(C2.2) Describe your process(es) for identifying, assessing and responding to climate-related risks and opportunities.

Question dependencies

This question only appears if you select "Yes" in response to C2.1.

Change from last year

Modified guidance

Connection to other frameworks

TCFD

Risk Management recommended disclosure a) Describe the organization’s processes for identifying and assessing climate-related risks.

Risk Management recommended disclosure b) Describe the organization’s processes for managing climate-related risks

Risk Management recommended disclosure c) Describe how processes for identifying, assessing, and managing climate related risks are integrated into the organization’s overall risk management.

S&P Global Corporate Sustainability Assessment

Climate Risk Assessment - Physical Risks

Climate Risk Assessment - Transition Risks

Climate Change Strategy

TCFD Disclosure

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Value chain stage(s) covered	Risk management process	Frequency of assessment	Time horizon(s) covered	Description of process
Select all that apply: Direct operations Upstream Downstream [not shown to FS]	Select from: Integrated into multi-disciplinary company-wide risk management process A specific climate-related risk management process	Select from: More than once a year Annually Every two years Every three years or more Not defined	Select all that apply: Short-term Medium-term Long-term None of the above/Not defined	Text field [maximum 7,000 characters]

[Add Row]

(C2.2a) Which risk types are considered in your organization's climate-related risk assessments?

Question dependencies

This question only appears if you select "Yes" in C2.1.

Change from last year

No change

Connection to other frameworks

TCFD

Risk Management recommended disclosure a) Describe the organization’s processes for identifying and assessing climate-related risks.

S&P Global Corporate Sustainability Assessment

Climate Risk Assessment - Physical Risks

Climate Risk Assessment - Transition Risks

Climate Change Strategy

TCFD Disclosure

Response options

Please complete the following table:

Risk type	Relevance & inclusion	Please explain
Current regulation	Select from: Relevant, always included Relevant, sometimes included Relevant, not included Not relevant, included Not relevant, explanation provided Not evaluated	Text field [maximum 2,500 characters]
Emerging regulation
Technology
Legal
Market
Reputation
Acute physical
Chronic physical

(C-FS2.2b) Do you assess your portfolio's exposure to climate-related risks and opportunities?

Question dependencies

• This question only appears if you select “Yes” in response to C2.1.
• Rows in this question will be presented according to the activities reported in C-FS0.7.

Change from last year

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization's processes for identifying and assessing climate-related risks.

NZAM (FS Only)

Commitment 3
Commitment 6

Response options

Please complete the following fixed row table.

(*column/row appearance is dependent on selections in this or other questions)

Portfolio*	We assess the portfolio's exposure	Explain why your portfolio's exposure is not assessed and your plans to address this in the future*
Banking (Bank)	Select from: Yes No, but we plan to in the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

(C-FS2.2c) Describe how you assess your portfolio's exposure to climate-related risks and opportunities.

Question dependencies

This question only appears if you selected “Yes” to any of the activities listed in C-FS2.2b. A row will appear in this table for each portfolio for which you selected “Yes” in column 2 of question C-FS2.2b.

Change from last year

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization's processes for identifying and assessing climate-related risks.

NZAM (FS Only)

Commitment 3

Commitment 6

Response options

Please complete the following table.

(*column/row appearance is dependent on selections in this or other questions)

Portfolio*	Type of risk management process	Proportion of portfolio covered by risk management process	Type of assessment	Time horizon(s) covered	Tools and methods used	Provide the rationale for implementing this process to assess your portfolio's exposure to climate-related risks and opportunities
Banking (Bank)	Select from: Integrated into multi-disciplinary company-wide risk management process A specific climate-related risk management process	Percentage field [enter a percentage from 0-100]	Select from: Qualitative only Quantitative only Qualitative and quantitative	Select all that apply: Short-term Medium-term Long-term Not defined	Select all that apply: UNEP FI Portfolio Impact Analysis Tool for Banks UNEP FI Corporate Impact Analysis Tool 2DII Paris Agreement Capital Transition Assessment (PACTA) tool The Transition Pathway Initiative (TPI) 2 Degrees of Separation Portfolio temperature alignment Risk models Scenario analysis Stress tests Internal tools/methods External consultants Other, please specify	Text field [maximum 5,000 characters]
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

(C-FS2.2d) Does your organization consider climate-related information about your clients/investees as part of your due diligence and/or risk assessment process?

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7. This question is not shown if “Insurance underwriting (Insurance company)” is the ONLY selection in C1 of C-FS0.7 and “Life and/or health” is the ONLY section in C2 of C-FS0.7.

Change from last year

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization's processes for identifying and assessing climate-related risks.

Risk management recommended disclosure b) Describe the organization's processes for managing climate-related risks.

Response options

Please complete the following table:

(*column/row appearance is dependent on selections in this or other questions)

Portfolio*	We consider climate-related information	Explain why you do not consider climate-related information and your plans to address this in the future
Banking (Bank)	Select from: Yes No, but we plan to do so in the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

(C-FS2.2e) Indicate the climate-related information your organization considers about clients/investees as part of your due diligence and/or risk assessment process, and how this influences decision-making.

Question dependencies

This question appears if “Yes” is selected in any row in C-FS2.2d. A row will appear if “Yes” is selected in the corresponding row in C-FS2.2d.

Change from last year

No change

Connection to other frameworks

TCFD

Risk management recommended disclosure a) Describe your organization’s processes for identifying and assessing climate-related risks.

Risk management recommended disclosure b) Describe the organization’s processes for managing climate-related risks.

NZAM (FS Only)

Commitment 7

Response options

Please complete the following table. You are able to add rows by using the “Add another” button at the bottom of the table.

(*column/row appearance is dependent on selections in this or other questions)

Portfolio*	Type of climate-related information considered	Process through which information is obtained	Industry sector(s) covered by due diligence and/or risk assessment process	State how this climate-related information influences your decision-making
Select from: Banking (Bank) Investing (Asset manager) Investing (Asset owner) Insurance underwriting (Insurance company)	Select all that apply: Emissions data Energy usage data Emissions reduction targets Climate transition plans TCFD disclosures Other, please specify	Select all that apply: Directly from the client/investee From an intermediary or business partner Data provider Public data sources Other, please specify	Select all that apply: Energy Materials Capital Goods Commercial & Professional Services Transportation Automobiles & Components Consumer Durables & Apparel Consumer Services Retailing Food & Staples Retailing Food, Beverage & Tobacco Household & Personal Products Health Care Equipment & Services Pharmaceuticals, Biotechnology & Life Sciences Software & Services Technology Hardware & Equipment Semiconductors & Semiconductor Equipment Telecommunication Services Media & Entertainment Utilities Real Estate Other, please specify	Text field [maximum 2,500 characters]

[Add row]

(C2.2g) Why does your organization not have a process in place for identifying, assessing, and responding to climate-related risks and opportunities, and do you plan to introduce such a process in the future?

Question dependencies

This question only appears if you select “No” in response to C2.1.

Change from last year

No change

Response options

Please complete the following table:

Primary reason	Please explain
Select from: We are planning to introduce a climate-related risk management process in the next two years Important but not an immediate business priority Judged to be unimportant, explanation provided Lack of internal resources Insufficient data on operations No instruction from management Other, please specify	Text field [maximum 1,500 characters]

Risk disclosure

(C2.3) Have you identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business?

Change from last year

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C2.3a) Provide details of risks identified with the potential to have a substantive financial or strategic impact on your business.

Question dependencies

This question only appears if you select “Yes” in response to C2.3.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy and financial planning.

Please note: columns 1-6 align with the TCFD recommendations.

S&P Global Corporate Sustainability Assessment

Climate Risk Assessment - Physical Risks

Climate Risk Assessment - Transition Risks

Financial Risks of Climate Change

Physical Climate Risk Adaptation

TCFD Disclosure

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.

1	2	3a	3b	4	5	6	7
Identifier	Where in the value chain does the risk driver occur?	Risk type	Primary climate-related risk driver	Primary potential financial impact	[Financial services only] Climate risk type mapped to traditional financial services industry risk classification	Company- specific description	Time horizon
Select from: Risk1 - Risk100	Select from: Banking portfolio [FS only] Investing (Asset manager) portfolio [FS only] Investing (Asset owner) portfolio [FS only] Insurance underwriting portfolio [FS only] Direct operations Other parts of the value chain [FS only] Upstream [not shown to FS] Downstream [not shown to FS]	Select from: Current regulation Emerging regulation Legal Technology Market Reputation Acute physical Chronic physical	See drop-down options below	See drop-down options below	Select from: Capital adequacy and risk-weighted assets Liquidity risk Funding risk Market risk Credit risk Insurance risk Reputational risk Policy and legal risk Systemic risk Operational risk Strategic risk Other non-financial risk None	Text field [maximum 2,500 characters]	Select from: Short-term Medium-term Long-term Unknown

8	9	10	11	12	13
Likelihood	Magnitude of impact	Are you able to provide a potential financial impact figure?	Potential financial impact figure (currency)	Potential financial impact figure - minimum (currency)	Potential financial impact figure - maximum (currency)
Select from: Virtually certain Very likely Likely More likely than not About as likely as not Unlikely Very unlikely Exceptionally unlikely Unknown	Select from: High Medium-high Medium Medium-low Low Unknown	Select from: Yes, a single figure estimate Yes, an estimated range No, we do not have this figure	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]

14	15	16	17
Explanation of financial impact figure	Cost of response to risk	Description of response and explanation of cost calculation	Comment
Text field [maximum 2,500 characters]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Text field [maximum 2,500 characters]	Text field [maximum 2.500 characters]

[Add Row]

Primary climate-related risk driver drop-down options (column 3b)

Select one of the following options:

Current regulation Carbon pricing mechanisms Enhanced emissions-reporting obligations Mandates on and regulation of existing products and services Regulation and supervision of climate-related risk in the financial sector [Financial services only] Other, please specify Emerging regulation Carbon pricing mechanisms Enhanced emissions-reporting obligations Mandates on and regulation of existing products and services Regulation and supervision of climate-related risk in the financial sector [Financial services only] Other, please specify Legal Exposure to litigation Regulation and supervision of climate-related risk in the financial sector [Financial services only] Lending that could create or contribute to systemic risk for the economy [Financial services only] Investing that could create or contribute to systemic risk for the economy [Financial services only] Insurance underwriting that could create or contribute to systemic risk for the economy [Financial services only] Other, please specify Technology Substitution of existing products and services with lower emissions options Unsuccessful investment in new technologies Transitioning to lower emissions technology Other, please specify

Market Changing customer behavior Uncertainty in market signals Increased cost of raw materials Inability to attract co-financiers and/or investors due to uncertain risks related to the climate [Financial services only] Loss of clients due to a fund’s poor environmental performance outcomes (e.g. if a fund has suffered climate-related write-downs) [Financial services only] Contraction of insurance markets, leaving clients exposed and changing the risk parameters of the credit [Financial services only] Rise in risk-based pricing of insurance policies (beyond demand elasticity) [Financial services only] Other, please specify Reputation Shifts in consumer preferences Stigmatization of sector Increased stakeholder concern or negative stakeholder feedback Lending that could create or contribute to systemic risk for the economy [Financial services only] Investing that could create or contribute to systemic risk for the economy [Financial services only] Insurance underwriting that could create or contribute to systemic risk for the economy [Financial services only] Negative press coverage related to support of projects or activities with negative impacts on the climate (e.g. GHG emissions, deforestation, water stress) [Financial services only] Other, please specify Acute physical Avalanche Cold wave/frost Cyclone, hurricane, typhoon Drought Flood (coastal, fluvial, pluvial, groundwater) Glacial lake outburst Heat wave Heavy precipitation (rain, hail, snow/ice) Landslide Storm (including blizzards, dust, and sandstorms) Subsidence Tornado Wildfire Other, please specify Chronic physical Changing precipitation patterns and types (rain, hail, snow/ice) Changing temperature (air, freshwater, marine water) Changing wind patterns Coastal erosion Heat stress Ocean acidification Permafrost thawing Precipitation and/or hydrological variability Saline intrusion Sea level rise Soil degradation Soil erosion Solifluction Temperature variability Water scarcity Other, please specify

Primary potential financial impact drop-down options (column 4)

Select one of the following options:

• Increased direct costs
• Increased indirect (operating) costs
• Increased capital expenditures
• Increased credit risk
• Decreased revenues due to reduced demand for products and services
• Decreased revenues due to reduced production capacity
• Decreased access to capital
• Decreased asset value or asset useful life leading to write-offs, asset impairment or early retirement of existing assets
• Increased insurance claims liability [Financial services only]
• Reduced profitability of investment portfolios [Financial services only]
• Devaluation of collateral and potential for stranded, illiquid assets [Financial services only]
• Other, please specify

(C2.3b) Why do you not consider your organization to be exposed to climate-related risks with the potential to have a substantive financial or strategic impact on your business?

Question dependencies

This question only appears if you select “No” in response to C2.3.

Change from last year

No change

Response options

Please complete the following table:

Primary reason	Please explain
Select from: Risks exist, but none with potential to have a substantive financial or strategic impact on business Evaluation in process Not yet evaluated Other, please specify	Text field [maximum 2,500 characters]

Opportunity disclosure

(C2.4) Have you identified any climate-related opportunities with the potential to have a substantive financial or strategic impact on your business?

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Select one of the following options:

• Yes
• Yes, we have identified opportunities but are unable to realize them
• No

(C2.4a) Provide details of opportunities identified with the potential to have a substantive financial or strategic impact on your business.

Question dependencies

This question only appears if you select “Yes” in response to C2.4.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

TCFD

Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Please note: columns 1-7 align with the TCFD recommendations.

S&P Global Corporate Sustainability Assessment

Financial Opportunities Arising from Climate Change

TCFD Disclosure

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.

1	2	3	4	5	6	7
Identifier	Where in the value chain does the opportunity occur?	Opportunity type	Primary climate-related opportunity driver	Primary potential financial impact	Company-specific description	Time horizon
Select from: Opp1 - Opp100	Select from: Banking portfolio [FS only] Investing (Asset manager) portfolio [FS only] Investing (Asset owner) portfolio [FS only] Insurance underwriting portfolio [FS only] Direct operations Other parts of the value chain [FS only] Upstream [not shown to FS] Downstream [not shown to FS]	Select from: Resource efficiency Energy source Products and services Markets Resilience	See drop-down options below	See drop-down options below	Text field [maximum 2,500 characters]	Select from: Short-term Medium-term Long-term Unknown

8	9	10	11	12	13
Likelihood	Magnitude of impact	Are you able to provide a potential financial impact figure?	Potential financial impact figure (currency)	Potential financial impact figure - minimum (currency)	Potential financial impact figure - maximum (currency)
Select from: Virtually certain Very likely Likely More likely than not About as likely as not Unlikely Very unlikely Exceptionally unlikely Unknown	Select from: High Medium-high Medium Medium-low Low Unknown	Select from: Yes, a single figure estimate Yes, an estimated range No, we do not have this figure	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]

14	15	16	17
Explanation of financial impact figure	Cost to realize opportunity	Strategy to realize opportunity and explanation of cost calculation	Comment
Text field [maximum 2,500 characters]	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[Add Row]

Primary climate-related opportunity driver drop-down options (column 4)

Select one of the following options:

Resource efficiency Use of more efficient modes of transport Use of more efficient production and distribution processes Use of recycling Move to more efficient buildings Reduced water usage and consumption Other, please specify Energy source Use of lower-emission sources of energy Use of supportive policy incentives Use of new technologies Participation in carbon market Shift toward decentralized energy generation Other, please specify

Products and services Development and/or expansion of low emission goods and services Development of climate adaptation, resilience and insurance risk solutions Development of new products or services through R&D and innovation Ability to diversify business activities Shift in consumer preferences Reputational benefits resulting in increased demand for goods/services [Financial services only] Other, please specify Markets Access to new markets Use of public-sector incentives Access to new assets and locations needing insurance coverage Increased diversification of financial assets (e.g., green bonds and infrastructure) [Financial services only] Increased sales of liability and other insurance to cover climate-related risks [Financial services only] Reduced risk of asset stranding considered in investment decision making [Financial services only] More timely preparation for investors in adhering to current and potentially stricter future regulation in relation to fiduciary duty [Financial services only] Increased demand for funds that invest in companies that have positive environmental credentials [Financial services only] Enhanced financial performance of investee companies as a result of being able to access new markets and develop new products to meet green consumer demand [Financial services only] The development of new revenue streams from new/emerging environmental markets and products [Financial services only] Improved ratings by sustainability/ESG indexes [Financial services only] Other, please specify Resilience Participation in renewable energy programs and adoption of energy-efficiency measures Resource substitutes/diversification New products and services related to ensuring resiliency [Financial services only] Increased reliability, climate- resilience of investment chain [Financial services only] Other, please specify

Primary potential financial impact drop-down options (column 5)

Select from the following options:

• Reduced direct costs
• Reduced indirect (operating) costs
• Increased revenues resulting from increased demand for products and services
• Increased revenues through access to new and emerging markets
• Increased revenues resulting from increased production capacity
• Increased access to capital
• Increased value of fixed assets
• Increased diversification of financial assets
• Increased portfolio value due to upward revaluation of assets [Financial services only]
• Returns on investment in low-emission technology
• Other, please specify

(C2.4b) Why do you not consider your organization to have climate-related opportunities?

Question dependencies

This question only appears if you select “No” or “Yes, we have identified opportunities but are unable to realize them” in response to C2.4.

Change from last year

No change

Response options

Please complete the following table:

Primary reason	Please explain
Select from: Opportunities exist, but we are unable to realize them Opportunities exist, but none with potential to have a substantive financial or strategic impact on business Evaluation in progress Judged to be unimportant No instruction from management to seek out opportunities Not yet evaluated Other, please specify	Text field [maximum 2,500 characters]

C3 Business strategy

Business strategy

(C3.1) Does your organization’s strategy include a climate transition plan that aligns with a 1.5°C world?

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 13: Climate action

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

NZAM (FS Only)

Commitment 10

Response options

Please complete the following table:

Climate transition plan	Publicly available climate transition plan	Mechanism by which feedback is collected from shareholders on your climate transition plan	Description of feedback mechanism	Frequency of feedback collection	Attach any relevant documents which detail your climate transition plan (optional)	Explain why your organization does not have a climate transition plan that aligns with a 1.5°C world and any plans to develop one in the future	Explain why climate-related risks and opportunities have not influenced your strategy
Select from: Yes, we have a climate transition plan which aligns with a 1.5°C world No, but our strategy has been influenced by climate-related risks and opportunities, and we are developing a climate transition plan within two years No, our strategy has been influenced by climate-related risks and opportunities, but we do not plan to develop a climate transition plan within two years No, and our strategy has not been influenced by climate-related risks and opportunities	Select from: Yes No	Select from: Our climate transition plan is voted on at Annual General Meetings (AGMs) We have a different feedback mechanism in place Our climate transition plan is voted on at AGMs and we also have an additional feedback mechanism in place We do not have a feedback mechanism in place, but we plan to introduce one within the next two years We do not have a feedback mechanism in place, and we do not plan to introduce one within the next two years Not applicable as our organization does not have shareholders	Text field [maximum 2,500 characters]	Select from: More frequently than annually Annually Less frequently than annually	[Functionality that allows for several attachments]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

(C3.2) Does your organization use climate-related scenario analysis to inform its strategy?

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

TCFD

Strategy recommended disclosure c) Describe the resilience of the organization’s strategy, taking into consideration different climate related scenarios, including a 2°C or lower scenario.

S&P Global Corporate Sustainability Assessment

Climate Risk Assessment - Physical Risks

Climate Risk Assessment - Transition Risks

TCFD Disclosure

Response options

Complete the following table:

Use of climate-related scenario analysis to inform strategy	Primary reason why your organization does not use climate-related scenario analysis to inform its strategy	Explain why your organization does not use climate-related scenario analysis to inform its strategy and any plans to use it in the future
Select from: Yes, qualitative Yes, quantitative Yes, qualitative and quantitative Yes, qualitative, but we plan to add quantitative in the next two years No, but we anticipate using qualitative and/or quantitative analysis in the next two years No, and we do not anticipate doing so in the next two years	Select from: Important but not an immediate priority Judged to be unimportant, explanation provided Lack of internal resources No instruction from management Other, please specify	[Text field, 2,500 characters]

(C3.2a) Provide details of your organization’s use of climate-related scenario analysis.

Question dependencies

This question only appears if you select “Yes, qualitative”, “Yes, quantitative”, “Yes, qualitative and quantitative” or “Yes, qualitative, but we plan to add quantitative in the next two years” in response to C3.2.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 13: Climate action

TCFD

Strategy recommended disclosure c) Describe the resilience of the organization’s strategy, taking into consideration different climate related scenarios, including a 2°C or lower scenario.

S&P Global Corporate Sustainability Assessment

Climate Risk Assessment - Physical Risks

Climate Risk Assessment - Transition Risks

TCFD Disclosure

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Climate-related scenario	Scenario analysis coverage	Temperature alignment of scenario	Parameters, assumptions, analytical choices
Select from:  Transition scenarios IEA NZE 2050 IEA B2DS IEA 2DS IEA 450 IEA SDS IEA APS IEA STEPS (previously IEA NPS) IEA CPS Greenpeace  DDP  IRENA  BNEF NEO  NGFS scenarios framework [Financial Services only] Customized publicly available transition scenario  Bespoke transition scenario  Physical climate scenarios RCP 1.9  RCP 2.6  RCP 3.4  RCP 4.5  RCP 6.0 RCP 7.0 RCP 8.5  Customized publicly available physical scenario  Bespoke physical scenario	Select from: Company-wide Business division Business activity Facility Country/area Product-level Portfolio [FS only] Other, please specify	Select from: 1.5ºC 1.6ºC – 2ºC 2.1ºC - 3ºC   3.1ºC - 4ºC   4.1ºC and above  Unknown	Text field [maximum 2,500 characters]

[Add Row]

(C3.2b) Provide details of the focal questions your organization seeks to address by using climate-related scenario analysis, and summarize the results with respect to these questions.

Question dependencies

This question only appears if you select “Yes, qualitative”, “Yes, quantitative”, “Yes, qualitative and quantitative” or “Yes, qualitative, but we plan to add quantitative in the next two years” in response to C3.2.

Change from last year

Additional guidance

Connection to other frameworks

SDG

Goal 13: Climate action.

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Strategy recommended disclosure c) Describe the resilience of the organization’s strategy, taking into consideration different climate related scenarios, including a 2°C or lower scenario.

S&P Global Corporate Sustainability Assessment

Climate Risk Assessment - Physical Risks

Climate Risk Assessment - Transition Risks

TCFD Disclosure

Response options

Please complete the following table:

Focal questions	Results of the climate-related scenario analysis with respect to the focal questions
Text field [maximum 3,000 characters]	Text field [maximum 3,000 characters]

(C3.3) Describe where and how climate-related risks and opportunities have influenced your strategy.

Question dependencies

This question only appears if you select any option except “No, and our strategy has not been influenced by climate-related risks and opportunities” in response to column 1 of C3.1.

Change from last year

Modified guidance for FS only

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

S&P Global Corporate Sustainability Assessment

Climate Strategy Impacts

TCFD Disclosure

Response options

Please complete the following table:

Business area	Have climate-related risks and opportunities influenced your strategy in this area?	Description of influence
Products and services	Select from: Yes No Evaluation in progress Not evaluated	Text field [maximum 2,400 characters]
Supply chain and/or value chain
Investment in R&D
Operations

(C3.4) Describe where and how climate-related risks and opportunities have influenced your financial planning.

Question dependencies

This question only appears if you select any option except “No, and our strategy has not been influenced by climate-related risks and opportunities” in response to column 1 of C3.1.

Change from last year

Modified guidance

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

S&P Global Corporate Sustainability Assessment

Climate Strategy Impacts

TCFD Disclosure

Response options

Please complete the following table:

Financial planning elements that have been influenced	Description of influence
Select all that apply: Revenues Direct costs Indirect costs Capital expenditures Capital allocation Acquisitions and divestments Access to capital Assets Liabilities Provisions or general reserves [Financial services only] Claims reserves [Financial services only] None of the above	Text field [maximum 7,000 characters]

(C3.5) In your organization’s financial accounting, do you identify spending/revenue that is aligned with your organization’s climate transition?

Change from last year

Modified question

Connection to other frameworks

NZAM (FS Only)

Commitment 4

Response options

Please complete the following table. *Column/row appearance is dependent on selections in this or other questions.

Identification of spending/revenue that is aligned with your organization’s climate transition	Indicate the level at which you identify the alignment of your spending/revenue with a sustainable finance taxonomy*
Select from: Yes, we identify alignment with our climate transition plan Yes, we identify alignment with a sustainable finance taxonomy Yes, we identify alignment with both our climate transition plan and a sustainable finance taxonomy No but we plan to in the next two years No, and we do not plan to in the next two years	Select from: At both the company and activity level [not shown to FS] At the company level only

(C3.5a) Quantify the percentage share of your spending/revenue that is aligned with your organization’s climate transition.

Question dependencies

This question only appears if any “Yes…” option is selected in response to column 1 of C3.5.

Change from last year

Modified question

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

Alignment with EU Taxonomy for sustainable activities - Capital Expenditure

Alignment with EU Taxonomy for sustainable activities - Operating Expenditure

Alignment with EU Taxonomy for sustainable activities - Revenues

NZAM (FS Only)

Commitment 4

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table. *Column/row appearance is dependent on selections in this or other questions.

1	2	3	4	5
Financial metric	Type of alignment being reported for this financial metric	Taxonomy under which information is being reported*	Objective under which alignment is being reported*	Amount of selected financial metric that is aligned in the reporting year (unit currency as selected in C0.4)
Select from: Revenue/Turnover CAPEX OPEX Other, please specify	Select from: Alignment with a sustainable finance taxonomy Alignment with our climate transition plan	Select from: EU Taxonomy for Sustainable Activities Other, please specify	Select from: Climate change mitigation Climate change adaptation Total across all objectives	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places

6	7	8	9
Percentage share of selected financial metric aligned in the reporting year (%)	Percentage share of selected financial metric planned to align in 2025 (%)	Percentage share of selected financial metric planned to align in 2030 (%)	Describe the methodology used to identify spending/revenue that is aligned
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Text field [maximum 4,000 characters]

[Add row]

(C3.5b) Quantify the percentage share of your spending/revenue that was associated with eligible and aligned activities under the sustainable finance taxonomy in the reporting year.

Question dependencies

This question only appears if “At both the company and activity level” is selected in response to column 2 of C3.5.

Change from last year

New question

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

Alignment with EU Taxonomy for sustainable activities - Capital Expenditure

Alignment with EU Taxonomy for sustainable activities - Operating Expenditure

Alignment with EU Taxonomy for sustainable activities - Revenues

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table. *Column/row appearance is dependent on selections in this or other questions.

1	2	3	4	5	6	7
Economic activity	Taxonomy under which information is being reported	Taxonomy alignment	Financial metric(s)	Taxonomy-aligned turnover from this activity in the reporting year (unit currency as selected in C0.4)*	Taxonomy-aligned turnover from this activity as % of total turnover in the reporting year*	Taxonomy-aligned turnover from this activity that substantially contributed to climate change mitigation as a % of total turnover in the reporting year*
Select from drop-down options below	Select from: EU Taxonomy for Sustainable Activities Other, please specify	Select from: Taxonomy-aligned Taxonomy-eligible but not aligned	Select all that apply: Turnover CAPEX OPEX	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

8	9	10	11	12	13	14
Taxonomy-aligned turnover from this activity that substantially contributed to climate change adaptation as a % of total turnover in the reporting year*	Taxonomy-eligible but not aligned turnover from this activity in the reporting year (unit currency as selected in C0.4)*	Taxonomy-eligible but not aligned turnover from this activity as % of total turnover in the reporting year*	Taxonomy-aligned CAPEX from this activity in the reporting year (unit currency as selected in C0.4)*	Taxonomy-aligned CAPEX from this activity as % of total CAPEX in the reporting year*	Taxonomy-aligned CAPEX from this activity that substantially contributed to climate change mitigation as a % of total CAPEX in the reporting year*	Taxonomy-aligned CAPEX from this activity that substantially contributed to climate change adaptation as a % of total CAPEX in the reporting year*
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

15	16	17	18	19	20	21
Taxonomy-eligible but not aligned CAPEX associated with this activity in the reporting year (unit currency as selected in C0.4)*	Taxonomy-eligible but not aligned CAPEX associated with this activity as % of total CAPEX in the reporting year*	Taxonomy-aligned OPEX from this activity in the reporting year (unit currency as selected in C0.4)*	Taxonomy-aligned OPEX from this activity as % of total OPEX in the reporting year*	Taxonomy-aligned OPEX from this activity that substantially contributed to climate change mitigation as a % of total OPEX in the reporting year*	Taxonomy-aligned OPEX from this activity that substantially contributed to climate change adaptation as a % of total OPEX in the reporting year*	Taxonomy-eligible but not aligned OPEX associated with this activity in the reporting year (unit currency as selected in C0.4)*
Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]

22	23	24	25	26	27	28
Taxonomy-eligible but not aligned OPEX associated with this activity as % total OPEX in the reporting year*	Type(s) of substantial contribution*	Calculation methodology and supporting information	Technical screening criteria met	Details of technical screening criteria analysis	Do no significant harm requirements met	Details of do no significant harm analysis
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Select all that apply: Own performance Adapted activity Transitional activity Activity enabling mitigation Activity enabling adaptation	Text field [maximum 2,500 characters]	Select from: Yes No	Text field [maximum 2,500 characters]	Select from: Yes No	Text field [maximum 2,500 characters]

29	30
Minimum safeguards compliance requirements met	Details of minimum safeguards compliance analysis
Select from: Yes No	Text field [maximum 2,500 characters]

[Add row]

Economic activity (column 1) drop-down options

Select one of the following options:

Afforestation Rehabilitation and restoration of forests, including reforestation and natural forest regeneration after an extreme event Forest management Conservation forestry Restoration of wetlands Manufacture of renewable energy technologies Manufacture of equipment for the production and use of hydrogen Manufacture of low carbon technologies for transport Manufacture of batteries Manufacture of energy efficiency equipment for buildings Manufacture of other low carbon technologies Manufacture of cement Manufacture of aluminium Manufacture of iron and steel Manufacture of hydrogen Manufacture of carbon black Manufacture of soda ash Manufacture of chlorine Manufacture of organic basic chemicals Manufacture of anhydrous ammonia Manufacture of nitric acid Manufacture of plastics in primary form Electricity generation using solar photovoltaic technology Electricity generation using concentrated solar power (CSP) technology Electricity generation from wind power Electricity generation from ocean energy technologies Electricity generation from hydropower Electricity generation from geothermal energy Electricity generation from renewable non-fossil gaseous and liquid fuels Electricity generation from bioenergy

Transmission and distribution of electricity Storage of electricity Storage of thermal energy Storage of hydrogen Manufacture of biogas and biofuels for use in transport and of bioliquids Transmission and distribution networks for renewable and low-carbon gases District heating/cooling distribution Installation and operation of electric heat pumps Cogeneration of heat/cool and power from solar energy Cogeneration of heat/cool and power from geothermal energy Cogeneration of heat/cool and power from renewable non-fossil gaseous and liquid fuels Cogeneration of heat/cool and power from bioenergy Production of heat/cool from solar thermal heating Production of heat/cool from geothermal energy Production of heat/cool from renewable non-fossil gaseous and liquid fuels Production of heat/cool from bioenergy Production of heat/cool using waste heat Construction, extension and operation of water collection, treatment and supply systems Renewal of water collection, treatment and supply systems Construction, extension and operation of waste water collection and treatment Renewal of waste water collection and treatment Collection and transport of non-hazardous waste in source segregated fractions

Anaerobic digestion of sewage sludge Anaerobic digestion of bio-waste Composting of bio-waste Material recovery from non-hazardous waste Landfill gas capture and utilization Transport of CO2 Underground permanent geological storage of CO2 Passenger interurban rail transport Freight rail transport Urban and suburban transport, road passenger transport Operation of personal mobility devices, cycle logistics Transport by motorbikes, passenger cars and light commercial vehicles Freight transport services by road Inland passenger water transport Inland freight water transport Retrofitting of inland water passenger and freight transport Sea and coastal freight water transport, vessels for port operations and auxiliary activities Sea and coastal passenger water transport Retrofitting of sea and coastal freight and passenger water transport Infrastructure for personal mobility, cycle logistics Infrastructure for rail transport Infrastructure enabling low-carbon road transport and public transport Infrastructure enabling low carbon water transport Infrastructure for water transport Infrastructure enabling road transport and public transport Airport infrastructure Low carbon airport infrastructure Construction of new buildings Renovation of existing buildings Installation, maintenance and repair of energy efficiency equipment Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings) Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings

Installation, maintenance and repair of renewable energy technologies Acquisition and ownership of buildings Data processing, hosting and related activities Computer programming, consultancy and related activities Programming and broadcasting activities Data-driven solutions for GHG emissions reductions Close to market research, development and innovation Research, development and innovation for direct air capture of CO2 Professional services related to energy performance of buildings Engineering activities and related technical consultancy dedicated to adaptation to climate change Non-life insurance: underwriting of climate-related perils Reinsurance Education Residential care activities Creative, arts and entertainment activities Libraries, archives, museums and cultural activities Motion picture, video and television program production, sound recording and music publishing activities Pre-commercial stages of advanced technologies to produce energy from nuclear processes with minimal waste from the fuel cycle Construction and safe operation of new nuclear power plants, for the generation of electricity or heat, including for hydrogen production, using best-available technologies Electricity generation from nuclear energy in existing installations Electricity generation from fossil gaseous fuels High-efficiency co-generation of heat/cool and power from fossil gaseous fuels Production of heat/cool from fossil gaseous fuels in an efficient district heating and cooling system

(C3.5c) Provide any additional contextual and/or verification/assurance information relevant to your organization’s taxonomy alignment.

Question dependencies

This question only appears if “Yes, we identify alignment with a sustainable finance taxonomy” or “Yes, we identify alignment with both our climate transition plan and a sustainable finance taxonomy” is selected in response to column 1 of C3.5.

Change from last year

New question

This is an open text question with a limit of 5,000 characters.

Business strategy: Financial services

(C-FS3.6) Does the policy framework for your portfolio activities include climate-related requirements for clients/investees, and/or exclusion policies?

Question dependencies

This question will not appear if you select “No” for all activities in C-FS0.7

Change from last year

Modified question

Connection to other frameworks

NZAM (FS only)

Commitment 7

Response options

Please complete the following table:

(*column/row appearance is dependent on selections in this or other questions)

Policy framework for portfolio activities that include climate-related requirements for clients/investees, and/or exclusion policies

Explain why the policy framework for your portfolio activities do not include climate-related requirements for clients/investees, and/or exclusion policies*

Select from: Yes, our policies include climate-related requirements that clients/investees need to meet Yes, we have exclusion policies for industries and/or activities exposed or contributing to climate-related risks Yes, our framework includes both policies with climate-related client/investee requirements and climate-related exclusion policies No, but we plan to include climate-related requirements and/or exclusion policies in our policy framework in the next two years No, and we do not plan to include climate-related requirements and/or exclusion policies in our policy framework in the next two years

[Text field, 2,500 characters]

(C-FS3.6a) Provide details of the policies which include climate-related requirements that clients/investees need to meet.

Question dependencies

• This question only appears if you select “Yes, our policies include climate-related requirements that clients/investees need to meet” or “Yes, our framework includes both policies with climate-related client/investee requirements and climate-related exclusion policies" in response to C-FS3.6.
• Rows in this question will be presented according to the organizational activities reported in C-FS0.7.

Change from last year

Modified question

Connection to other frameworks

NZAM (FS only)

Commitment 7

Commitment 3

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

(*column/row appearance is dependent on selections in this or other questions)

Portfolio*	Type of policy*	Portfolio coverage of policy	Policy availability	Attach documents relevant to your policy	Criteria required of clients/investees	Value chain stages of client/investee covered by criteria	Timeframe for compliance with policy criteria	Industry sectors covered by the policy	Exceptions to policy based on*	Explain how criteria required, criteria coverage and/or exceptions have been determined
Select from: Banking (Bank) Investing (Asset manager) Investing (Asset owner) Insurance underwriting (Insurance company)	Select all that apply: Banking: Credit/lending policy Risk policy Underwriting policy Policy related to other products and services Engagement policy Pricing policy Other, please specify Investing: Credit policy Risk policy Sustainable/Responsible Investment Policy Investment policy/strategy Policy related to other products and services Proxy voting Engagement policy Active ownership policy Pricing policy Other, please specify Insurance: Risk policy Insurance underwriting policy Policy related to other products and services Engagement policy Pricing policy Other, please specify	Percentage field [enter a percentage 0-100]	Select from: Publicly available Not publicly available	[Attachment functionality]	Select all that apply: Disclosure of Scope 1 emissions Disclosure of Scope 2 emissions Disclosure of Scope 3 emissions Disclosure of product-related emissions Set a science-based emissions reduction target Set an emissions reduction target Be on track to achieving a science-based emissions reduction target Develop a climate transition plan Develop pathways to net-zero by 2050 or sooner Other, please specify No criteria required	Select from: Direct operations only Direct operations and supply chain	Select from: Complying with criteria is a pre-requisite for business Clients/investees must be compliant within the next year Clients/investees must be compliant within the next 2 years Clients/investees must be compliant within the next 5 years No timeframe	Select all that apply: Energy Materials Capital Goods Commercial & Professional Services Transportation Automobiles & Components Consumer Durables & Apparel Consumer Services Retailing Food & Staples Retailing Food, Beverage & Tobacco Household & Personal Products Health Care Equipment & Services Pharmaceuticals, Biotechnology & Life Sciences Software & Services Technology Hardware & Equipment Semiconductors & Semiconductor Equipment Telecommunication Services Media & Entertainment Utilities Real Estate Other, please specify	Select all that apply: Geography Subsidiaries Industry sector Line of Business Products and services Transaction size Segment of the value chain Other, please specify	[Text field, 2,500 characters]

[Add row]

(C-FS3.6b) Provide details of your exclusion policies related to industries and/or activities exposed or contributing to climate-related risks.

Question dependencies

This question only appears if you select “Yes, we have exclusion policies for industries and/or activities exposed or contributing to climate-related risks” or “Yes, our framework includes both policies with climate-related client/investee requirements and climate-related exclusion policies” in response to C-FS3.6.

Change from last year

Minor change

Connection to other frameworks

NZAM (FS only)

Commitment 7

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

(*column/row appearance is dependent on selections in this or other questions)

Portfolio*	Type of exclusion policy	Year of exclusion implementation	Timeframe for complete phase-out	Application	Country/Area/Region the exclusion policy applies to	Description
Select all that apply: Banking (Bank) Investing (Asset manager) Investing (Asset owner) Insurance underwriting (Insurance company)	Select all that apply: All fossil fuels All Coal Thermal coal Fuel from liquified coal Coal mining Mountaintop removal mining Power from coal All oil & gas Oil from tar sands Oil from shale Gas from shale Arctic oil and gas Ultra-deepwater oil and gas Fracked oil and gas Liquified natural gas Other, please specify	Numerical field [enter a number between 1900- 2022]	Select from: Already phased out By 2025 By 2030 By 2040 By 2050 Other, please explain	Select all that apply: New business/investment for new projects New business/investment for existing projects Existing business/investment for existing projects Other, please specify	Select all that apply: Select all that apply from a drop-down list of countries/areas and regions. Please see the Technical Note "Countries, Area and Regions" for details around the available regions and their constituent countries/areas. Other, please specify	Text field [maximum 2,500 characters]

[Add row]

(C-FS3.6c) Why does the policy framework for your portfolio activities not include climate-related requirements for clients/investees, and/or exclusion policies?

Question dependencies

This question only appears if you select anything but “Yes, our framework includes both policies with climate-related client/investee requirements and climate-related exclusion policies” in C-FS3.6.

Change from last year

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

(C-FS3.7) Does your organization include climate-related requirements in your selection process and engagement with external asset managers?

Question dependencies

This question only appears if you selected “Yes” in column 2 for the rows “Investing (Asset Manager)” and/or “Investing (Asset Owner)” in C-FS0.7.

Change from last year

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

NZAM (FS only)

Commitment 7

Response options

Please complete the following table.

(*column/row appearance is dependent on selections in this or other questions)

Climate-related requirements included in selection process and engagement with external asset managers	Primary reason for not including climate-related requirements in selection process and engagement with external asset managers*	Explain why climate-related requirements are not included in selection process and engagement with external asset managers and your plans for the future*
Select from: Yes No, but we plan to include climate-related requirements in the next two years No, and we do not plan to include climate-related requirements in the next two years Not applicable, because we do not have externally managed assets	Select from: Important but not an immediate priority Judged to be unimportant, explanation provided Lack of internal resources No instruction from management Other, please specify	[Text field, 2,500 characters]

(C-FS3.7a) Provide details of the climate-related requirements included in your selection process and engagement with external asset managers.

Question dependencies

This question only appears if you selected “Yes” in column 1 in C-FS3.7

Change from last year

No change

Connection to other frameworks

TCFD

Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

NZAM (FS only)

Commitment 7

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Coverage	Mechanisms used to include climate-related requirements in external asset manager selection	Describe how you monitor and engage with asset managers to ensure investment activities are consistent with your climate strategy
Select from: All assets managed externally Majority of assets managed externally Minority of assets managed externally	Select all that apply: Include climate-related requirements in investment mandates Include climate-related requirements in performance indicators and incentive structures Include climate-related requirements in requests for proposals Preference for investment managers with an offering of funds resilient to climate change Publish requirements of external investment managers in relation to climate issues Review investment manager’s climate performance (e.g., active ownership, proxy voting records, under-weighting in high impact activities) Review investment manager’s climate-related policies Use of external data on investment managers regarding climate risk management Other, please specify	Text field [maximum 2,500 characters]

[Add row]

(C-FS3.8) Does your organization include covenants in financing agreements to reflect and enforce your climate-related policies?

Question dependencies

This question only appears if you select “Yes” in column 2 for the row “Banking” in C-FS0.7

Change from last year

No change

Response options

Please complete the following table.

Climate-related covenants in financing agreements	Primary reason for not including climate-related covenants in financing agreements	Explain why your organization does not include climate-related covenants in financing agreements and your plans for the future
Select from: Yes No, but we plan to include climate-related covenants in the next two years No, and we do not plan to include climate-related covenants in the next two years	Select from: Important but not an immediate priority Judged to be unimportant, explanation provided Lack of internal resources No instruction from management Other, please specify	Text field [maximum 2,500 characters]

(C-FS3.8a) Provide details of the covenants included in your organization’s financing agreements to reflect and enforce your climate-related policies.

Question dependencies

This question only appears if you select “Yes” in C-FS3.8 column 1

Change from last year

Modified question

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

1	2	3	4
Types of covenants used	Asset class/product types	Coverage of covenants	Please explain
Select all that apply: Purpose or use of proceeds clause refers to sustainable project Margin or pricing depends on sustainability criteria Minimum level of green assets mandated Legal mandate to obtain third party verification Covenants related to compliance with your policies Other, please specify	Select all that apply: Corporate loans Retail loans Corporate real estate Retail mortgages Trade finance Asset finance Project finance Debt and equity underwriting Other, please specify	Select from: All business/investment for all projects New business/investment for all projects New business/investment for new projects Selected clients Depending on loan size Depending on loan tenor Other, please specify	Text field [maximum 2,500 characters]

[Add row]

C4 Targets and performance

Emissions targets

(C4.1) Did you have an emissions target that was active in the reporting year?

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

TCFD

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

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

NZAM (FS Only)

Commitment 1

Response options

Select all that apply:

• Absolute target
• Intensity target
• Portfolio target [FS only]
• No target

(C4.1a) Provide details of your absolute emissions target(s) and progress made against those targets.

Question dependencies

This question only appears if you select “Absolute target” in response to C4.1.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

TCFD

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

S&P Global Corporate Sustainability Assessment

Climate-Related Targets

TCFD Disclosure

NZAM (FS only)

Commitment 1

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.

1	2	3	4	5	6	7
Target reference number	Is this a science-based target?	Target ambition*	Year target was set	Target coverage	Scope(s)	Scope 2 accounting method
Abs1-Abs100	Select from drop-down options below	Select from: 1.5°C aligned Well-below 2°C aligned 2°C aligned Other, please specify	Numerical field [enter a number between 1900- 2023]	Select from: Company-wide Business division Business activity Site/facility Country/area/region Product-level Other, please specify	Select all that apply: Scope 1 Scope 2 Scope 3	Select from: Location-based Market-based

8	9	10	11	12-28	29	30
Scope 3 category(ies)	Base year	Base year Scope 1 emissions covered by target (metric tons CO2e)	Base year Scope 2 emissions covered by target (metric tons CO2e)	Base year Scope 3, Category […] emissions covered by target (metric tons CO2e)* [One column for each Scope 3 category]	Base year total Scope 3 emissions covered by target (metric tons CO2e)	Total base year emissions covered by target in all selected Scopes (metric tons CO2e)
Select all that apply: Category 1: Purchased goods and services Category 2: Capital goods Category 3: Fuel-and-energy-related activities (not included in Scopes 1 or 2) Category 4: Upstream transportation and distribution Category 5: Waste generated in operations Category 6: Business travel Category 7: Employee commuting Category 8: Upstream leased assets Category 9: Downstream transportation and distribution Category 10: Processing of sold products Category 11: Use of sold products Category 12: End-of-life treatment of sold products Category 13: Downstream leased assets Category 14: Franchises Category 15: Investments [does not appear to FS] Other (upstream) Other (downstream)	Numerical field [enter a number between 1900- 2023]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]

31	32	33-49	50	51
Base year Scope 1 emissions covered by target as % of total base year emissions in Scope 1	Base year Scope 2 emissions covered by target as % of total base year emissions in Scope 2	Base year Scope 3, Category […] emissions covered by target as % of total base year emissions in Scope 3, Category […] (metric tons CO 2e)* [One column for each Scope 3 category]	Base year Scope 3 emissions covered by target as % of total base year emissions in Scope 3 (in all Scope 3 categories)	Base year emissions covered by target in all selected Scopes as % of total base year emissions in all selected Scopes
Percentage field [enter a percentage from 0-100 using a maximum of 3 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 3 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 3 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 3 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 3 decimal places]

52	53	54	55	56	57-73	74
Target year	Targeted reduction from base year (%)	Total emissions in target year covered by target in all selected Scopes (metric tons CO2e) [auto-calculated]	Scope 1 emissions in reporting year covered by target (metric tons CO2e)	Scope 2 emissions in reporting year covered by target (metric tons CO2e)	Scope 3, Category […] emissions in reporting year covered by target (metric tons CO2e) [One column for each Scope 3 category]	Total Scope 3 emissions in reporting year covered by target (metric tons CO2e)
Numerical field [enter a whole number between 2018- 2100]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [0-999,999,999,999]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]

75	76	77	78	79	80	81
Total emissions in reporting year covered by target in all selected scopes (metric tons CO2e)	Does this target cover any land-related emissions?	% of target achieved relative to base year [auto-calculated]	Target status in reporting year	Please explain target coverage and identify any exclusions	Plan for achieving target, and progress made to the end of the reporting year	List the emissions reduction initiatives which contributed most to achieving this target
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Select from: Yes, it covers land-related emissions only (e.g. FLAG SBT) Yes, it covers land-related and non-land related emissions (e.g. SBT approved before the release of FLAG target-setting guidance) Yes, it covers land-related CO2 emissions/removals associated with bioenergy and non-land related emissions (e.g. non-FLAG SBT with bioenergy) No, it does not cover any land-related emissions (e.g. non-FLAG SBT)	Percentage field	Select from: New Underway Achieved Expired Revised Replaced Retired	Text field [maximum 5,000 characters]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[Add Row]

*This column only appears if you select one of the “Yes…” options in column “Is this a science-based target?”

Is this a science-based target? (column 2) drop-down options:

Select one of the following options:

• Yes, and this target has been approved by the Science Based Targets initiative
• Yes, we consider this a science-based target, and the target is currently being reviewed by the Science Based Targets initiative
• Yes, we consider this a science-based target, and we have committed to seek validation of this target by the Science Based Targets initiative in the next two years
• Yes, we consider this a science-based target, but we have not committed to seek validation of this target by the Science Based Targets initiative within the next two years
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next two years
• No, and we do not anticipate setting one in the next two years

(C4.1b) Provide details of your emissions intensity target(s) and progress made against those target(s).

Question dependencies

This question only appears if you select “Intensity target” in response to C4.1.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

TCFD

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

S&P Global Corporate Sustainability Assessment

Climate-Related Targets

TCFD Disclosure

NZAM (FS only)

Commitment 1

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” function at the bottom of the table.

1	2	3	4	5	6	7	8	9
Target reference number	Is this a science-based target?	Target ambition*	Year target was set	Target coverage	Scope(s)	Scope 2 accounting method	Scope 3 category(ies)	Intensity metric
Int1-Int100	Select from drop-down options below	Select from: 1.5°C aligned Well-below 2°C aligned 2°C aligned Other, please specify	Numerical field [enter a number between 1900- 2023]	Select from: Company-wide Business division Business activity Site/facility Country/area/region Product level Other, please specify	Select all that apply: Scope 1 Scope 2 Scope 3	Select from: Location-based Market-based	Select all that apply: Category 1: Purchased goods and services Category 2: Capital goods Category 3: Fuel-and-energy-related activities (not included in Scopes 1 or 2) Category 4: Upstream transportation and distribution Category 5: Waste generated in operations Category 6: Business travel Category 7: Employee commuting Category 8: Upstream leased assets Category 9: Downstream transportation and distribution Category 10: Processing of sold products Category 11: Use of sold products Category 12: End-of-life treatment of sold products Category 13: Downstream leased assets Category 14: Franchises Category 15: Investments [does not appear to FS] Other (upstream) Other (downstream)	Select from drop-down options below

10	11	12	13-29	30	31	32	33
Base year	Intensity figure in base year for Scope 1 (metric tons CO2e per unit of activity)	Intensity figure in base year for Scope 2 (metric tons CO2e per unit of activity)	Intensity figure in base year for Scope 3, Category […] (metric tons CO2e per unit of activity)* [One column for each Scope 3 category]	Intensity figure in base year for total Scope 3 (metric tons CO2e per unit of activity)	Intensity figure in base year for all selected Scopes (metric tons CO2e per unit of activity)	% of total base year emissions in Scope 1 covered by this Scope 1 intensity figure	% of total base year emissions in Scope 2 covered by this Scope 2 intensity figure
Numerical field [enter a number between 1900- 2023]	Numerical field [enter a number from 0- 999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0- 999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0- 999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0- 999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0- 999,999,999,999 using a maximum of 10 decimal places and no commas]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

34-50	51	52	53	54	55	56	57
% of total base year emissions in Scope 3, Category […] covered by this Scope 3, Category […] intensity figure* [One column for each Scope 3 category]	% of total base year emissions in Scope 3 (in all Scope 3 categories) covered by this total Scope 3 intensity figure	% of total base year emissions in all selected Scopes covered by this intensity figure	Target year	Targeted reduction from base year (%)	Intensity figure in target year for all selected Scopes (metric tons CO2e per unit of activity) [auto-calculated]	% change anticipated in absolute Scope 1+2 emissions	% change anticipated in absolute Scope 3 emissions
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number between 2018- 2100]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [0-999,999,999,999]	Percentage field [enter a percentage from -999-999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from -999-999 using a maximum of 2 decimal places]

58	59	60-76	77	78	79	80	81
Intensity figure in reporting year for Scope 1 (metric tons CO2e per unit of activity)	Intensity figure in reporting year for Scope 2 (metric tons CO2e per unit of activity)	Intensity figure in reporting year for Scope 3, Category […] (metric tons CO2e per unit of activity)* [One column for each Scope 3 category]	Intensity figure in reporting year for total Scope 3 (metric tons CO2e per unit of activity)	Intensity figure in reporting year for all selected Scopes (metric tons CO2e per unit of activity)	Does this target cover any land-related emissions?	% of target achieved relative to base year [auto-calculated]	Target status in reporting year
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 10 decimal places and no commas]	Select from: Yes, it covers land-related emissions only (e.g. FLAG SBT) Yes, it covers land-related and non-land related emissions (e.g. SBT approved before the release of FLAG target-setting guidance) Yes, it covers land-related CO2 emissions/removals associated with bioenergy and non-land related emissions (e.g. non-FLAG SBT with bioenergy) No, it does not cover any land-related emissions (e.g. non-FLAG SBT)	Percentage field	Select from: New Underway Achieved Expired Revised Replaced Retired

82	83	84
Please explain target coverage and identify any exclusions	Plan for achieving target, and progress made to the end of the reporting year	List the emissions reduction initiatives which contributed most to achieving this target
Text field [maximum 5,000 characters]	Text field [maximum 2,400 characters]	Text field [maximum 2,400 characters]

[Add row]

*This column only appears if you select one of the “Yes…” options in column “Is this a science-based target?”

Intensity metric drop-down options:

Select one of the following options:

• Grams CO₂e per revenue passenger kilometer
• Metric tons CO₂e per USD($) value-added
• Metric tons CO₂e per square meter
• Metric tons CO₂e per metric ton of aluminum
• Metric tons CO₂e per metric ton of steel
• Metric tons CO₂e per metric ton of cement
• Metric tons CO₂e per metric ton of cardboard
• Grams CO₂e per kilometer
• Metric tons CO₂e per unit revenue
• Metric tons CO₂e per unit FTE employee
• Metric tons CO₂e per unit hour worked
• Metric tons CO₂e per metric ton of product
• Metric tons of CO₂e per liter of product
• Metric tons CO₂e per unit of production
• Metric tons CO₂e per unit of service provided
• Metric tons CO₂e per square foot
• Metric tons CO₂e per kilometer
• Metric tons CO₂e per passenger kilometer
• Metric tons CO₂e per megawatt hour (MWh)
• Metric tons CO₂e per barrel of oil equivalent (BOE)
• Metric tons CO₂e per vehicle produced
• Metric tons CO₂e per metric ton of ore processed
• Metric tons CO₂e per ounce of gold
• Metric tons CO₂e per ounce of platinum
• Metric tons of CO₂e per metric ton of aggregate
• Metric tons of CO₂e per billion (currency) funds under management
• Other, please specify

Is this a science-based target? Drop-down options:

Select one of the following options:

• Yes, and this target has been approved by the Science Based Targets initiative
• Yes, we consider this a science-based target, and the target is currently being reviewed by the Science Based Targets initiative
• Yes, we consider this a science-based target, and we have committed to seek validation of this target by the Science Based Targets initiative in the next two years
• Yes, we consider this a science-based target, but we have not committed to seek validation of this target by the Science Based Targets initiative within the next two years
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next two years
• No, and we do not anticipate setting one in the next two years

(C4.1c) Explain why you did not have an emissions target, and forecast how your emissions will change over the next five years.

Question dependencies

This question only appears if you select “No target” in response to C4.1.

Change from last year

No change

Response options

Please complete the following table:

Primary reason	Five-year forecast	Please explain
Select from: We are planning to introduce a target in the next two years Important but not an immediate business priority Judged to be unimportant, explanation provided Lack of internal resources Insufficient data on operations No instruction from management Other, please specify	Text field [maximum 2,400 characters]	Text field [maximum 2,400 characters]

(C-FS4.1d) Provide details of the climate-related targets for your portfolio.

Question dependencies

This question only appears if you select “Portfolio target” in response to C4.1.

Change from last year

Modified question

Connection to other frameworks

TCFD

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

S&P Global Corporate Sustainability Assessment

Climate-Related Targets

TCFD Disclosure

NZAM (FS only)

Commitment B

Commitment C

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” function at the bottom of the table.

1	2	3	4	5	6
Target reference number	Year target was set	Portfolio	Product type/Asset class/Line of business	Sectors covered by the target	Target type
Por1 - Por100	Numerical field [enter a number between 1900- 2023]	Select from: Banking (Bank) Investing (Asset manager) Investing (Asset owner) Insurance underwriting (Insurance company)	Select all that apply: Banking All product types Corporate loans Retail loans Corporate real estate Retail mortgages Trade finance Asset finance Project finance Debt and equity underwriting Other, please specify Investing All asset classes Fixed income Listed equity Private equity Real estate/property Infrastructure Commodities Forestry Hedge funds Fund of funds Derivatives Other, please specify Insurance All lines of business Property and casualty Construction and engineering Agribusiness Motor Marine Other, please specify	Select all that apply: All sectors Energy Materials Capital goods Commercial and professional services Transportation Automobiles and components Consumer durables and apparel Consumer services Retailing Food and staples retailing Food, beverage and tobacco Household and personal products Health care equipment and services Pharmaceuticals, biotechnology and life sciences Banks Diversified financials Insurance Software and services Technology hardware and equipment Semiconductors and semiconductor equipment Telecommunication services Utilities Real estate Other, please specify	Select from: Green finance Sector Decarbonization Approach (SDA) Portfolio coverage Portfolio temperature alignment Portfolio emissions Other, please specify

7	8	9	10	11	12	13	14	15	16
Target type: Absolute or intensity	Scopes included in temperature alignment	Metric (or target numerator if intensity)	Target denominator	Base year	Figure in base year	Percentage of portfolio emissions covered by the target	Monetary metric for portfolio coverage (unit currency as reported in C0.4)	Percentage of portfolio covered by the target, using a monetary metric	Frequency of target reviews
Select from: Absolute Intensity	Select from: Scope 1 + 2 Scope 1 + 2 + 3	Select from: Green finance Total green finance raised and facilitated (unit currency as reported in C0.4) Total green investments (unit currency as reported in C0.4) Total green bonds outstanding (unit currency as reported in C0.4) Total green debt instruments outstanding (unit currency as reported in C0.4) Other, please specify Sector Decarbonization Approach (SDA) Metric tons CO2e Other, please specify Portfolio coverage % of portfolio setting a Science-Based Target Other, please specify Portfolio temperature alignment Degrees of warming Portfolio emissions tCO2e Other, please specify Other, please specify	Select from: Green finance Total finance raised and facilitated (unit currency as reported in C0.4) Total investments (unit currency as reported in C0.4) Total bonds outstanding (unit currency as reported in C0.4) Total debt instruments outstanding (unit currency as reported in C0.4) Other, please specify Sector Decarbonization Approach (SDA) Meters squared kWh Ton cement Ton pulp and paper km Passenger km Ton km Vehicle km Ton iron and steel Ton aluminum Other, please specify Portfolio emissions Million revenues (unit currency as reported in C0.4) Million invested (unit currency as reported in C0.4) Other, please specify Other, please specify	Numerical field [enter a number between 1900- 2023]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Percentage field [enter a percentage from 0-100]	Select from: Loan book value Assets under management Market value of investees Invested value Enterprise value of investees Other, please specify Not applicable	Percentage field [enter a percentage from 0-100]	Select from: Quarterly Semi-annually Annually Every five years Other, please specify

17	18	19	20	21	22	23
Interim target year	Figure in interim target year	Target year	Figure in target year	Figure in reporting year	% of target achieved relative to base year [auto-calculated]	Aggregation weighting used
Numerical field [enter a number between 2018- 2100]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number between 2018- 2100]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Auto-calculated	Select from: Weighted average temperature score (WATS) Total emissions weighted temperature score (TETS) Market owned emissions weighted temperature score (MOTS) Enterprise owned emissions weighted temperature score (EOTS) Enterprise value (EV) + cash emissions weighted temperature score (ECOTS) Total assets emissions weighted temperature score (AOTS) Revenue owned emissions weighted temperature score (ROTS) Other, please specify

24	25	26	27	28	29
Proportion of portfolio emissions calculated in the reporting year based on asset level data	Proportion of the temperature score calculated in the reporting year based on company targets	Target status in reporting year	Is this a science-based target?	Target ambition	Please explain target coverage and identify any exclusions
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Select from: New Underway Achieved Expired Revised Replaced Retired	Select from: Yes, and this target has been approved by the Science-Based Targets initiative Yes, we consider this a science-based target, and we have committed to seek validation of this target by the Science-based target initiative in the next two years Yes, we consider this a science-based target, and the target is currently being reviewed by the Science-based target initiative Yes, we consider this a science-based target, it has been set in line with the Glasgow Financial Alliance for Net Zero (GFANZ) commitments, and we have committed to seek validation by, or it is currently being reviewed by, the Science Based Targets initiative Yes, we consider this a science-based target, and it has been set in line with the Glasgow Financial Alliance for Net Zero (GFANZ) commitments, but we have not committed to seek validation by the Science Based Targets initiative within the next two years No, but we are reporting another target that is science-based No, but we anticipate setting one in the next 2 years No, and we do not anticipate setting one in the next 2 years	Select from: 1.5°C aligned Well-below 2°C aligned 2°C aligned Other, please specify	Text field [maximum 2,500 characters]

[Add row]

Other climate-related targets

(C4.2) Did you have any other climate-related targets that were active in the reporting year?

Change from last year

No change

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

Response options

Select all that apply from the following options:

• Target(s) to increase low-carbon energy consumption or production
• Target(s) to reduce methane emissions
• Net-zero target(s)
• Other climate-related target(s)
• No other climate-related targets

(C4.2a) Provide details of your target(s) to increase low-carbon energy consumption or production.

Question dependencies

This question only appears if you select “Target(s) to increase low-carbon energy consumption or production” in response to C4.2.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

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.

S&P Global Corporate Sustainability Assessment

Climate-Related Targets

TCFD Disclosure

RE100

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.

1	2	3	4	5	6
Target reference number	Year target was set	Target coverage	Target type: energy carrier	Target type: activity	Target type: energy source
Low1 – Low100	Numerical field [enter a number between 1900- 2023]	Select from: Company-wide Business division Business activity Site/facility Country/area/region Product level Other, please specify	Select from: Electricity Heat Steam Cooling All energy carriers Other, please specify	Select from: Consumption Production	Select from: Low-carbon energy source(s) Renewable energy source(s) only

7	8	9	10	11	12	13
Base year	Consumption or production of selected energy carrier in base year (MWh)	% share of low-carbon or renewable energy in base year	Target year	% share of low-carbon or renewable energy in target year	% share of low-carbon or renewable energy in reporting year	% of target achieved relative to base year [auto-calculated]
Numerical field [enter a number between 1900- 2023]	Numerical field [enter a number from 0- 999,999,999,999 using a maximum of 10 decimal places and no commas]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number between 2018- 2100]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field

14	15	16	17	18	19
Target status in reporting year	Is this target part of an emissions target?	Is this target part of an overarching initiative?	Please explain target coverage and identify any exclusions	Plan for achieving target, and progress made to the end of the reporting year	List the actions which contributed most to achieving this target
Select from: New Underway Achieved Expired Revised Replaced Retired	Text field [maximum 2,400 characters] [Emissions reduction target ID]	Select all that apply: RE100 Science Based Targets initiative No, it's not part of an overarching initiative Other, please specify	Text field [maximum 2,400 characters]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[Add Row]

(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

Minor change

Connection to frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

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.

S&P Global Corporate Sustainability Assessment

Climate-Related Targets

TCFD Disclosure

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.

1	2	3	4	5a	5b	6
Target reference number	Year target was set	Target coverage	Target type: absolute or intensity	Target type: category	Metric (target numerator if reporting an intensity target)	Target denominator (intensity targets only)
Oth1 – Oth100	Numerical field [enter a number between 1900- 2023]	Select from: Company-wide Business division Business activity Site/facility Country/area/region Product level Other, please specify	Select from: Absolute Intensity	Select from: Energy productivity Energy consumption or efficiency Renewable fuel production Renewable fuel consumption Waste management Resource consumption or efficiency Low-carbon vehicles Low-carbon buildings Land use change Methane reduction target Fossil fuel reduction target Engagement with suppliers Engagement with customers R&D investments Green finance Other, please specify	Select from drop-down options below	Select from drop-down options below

7	8	9	10	11	12
Base year	Figure or percentage in base year	Target year	Figure or percentage in target year	Figure or percentage in reporting year	% of target achieved relative to base year [auto-calculated]
Numerical field [enter a number between 1900- 2023]	Numerical field [enter a number from 0- 999,999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number between 2018- 2100]	Numerical field [enter a number from 0- 999,999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0- 999,999,999,999,999 using a maximum of 10 decimal places and no commas]	Percentage field

13	14	15	16	17	18
Target status in reporting year	Is this target part of an emissions target?	Is this target part of an overarching initiative?	Please explain target coverage and identify any exclusions	Plan for achieving target, and progress made to the end of the reporting year	List the actions which contributed most to achieving this target
Select from: New Underway Achieved Expired Revised Replaced Retired	Text field [maximum 2,400 characters [Emissions reduction target ID]	Select all that apply: EP100 EV100 Below50 – sustainable fuels Science Based Targets initiative – approved supplier engagement target Science Based Targets initiative – approved customer engagement target Science Based targets initiative - other Reduce short-lived climate pollutants Remove deforestation Low-Carbon Technology Partnerships initiative No, it’s not part of an overarching initiative Other, please specify	Text field [maximum 2,400 characters]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[Add Row]

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

Select one of the following options:

Energy productivity GDP USD ($) value-added units of revenue ounces of gold ounces of platinum metric tons of aggregate metric tons of aluminum metric tons of steel metric tons of cement metric tons of cardboard metric tons of product metric tons of ore processed square meters kilometers passenger kilometers revenue passenger kilometers liters of product units of production units of service provided square feet megawatt hours (MWh) barrel of oil equivalents (BOE) ton of oil equivalents (TOE) ton of coal equivalents (TCE) Other, please specify Energy consumption or efficiency kWh MWh GJ million Btu boe toe tce Gcal Other, please specify Renewable fuel production metric tons of solid biomass liters of liquid biofuel cubic meters of biogas cubic meters of hydrogen Other, please specify Renewable fuel consumption metric tons of solid biomass liters of liquid biofuel cubic meters of biogas cubic meters of hydrogen Percentage of total fuel consumption that is from renewable sources Other, please specify Waste management metric tons of waste diverted from landfill metric tons of waste recycled metric tons of waste reused metric tons of waste generated Percentage of total waste generated that is recycled Percentage of sites operating at zero-waste to landfill Other, please specify Resource consumption or efficiency Percentage of paper from recycled or certified sustainable sources metric tons of paper consumed Percentage of plastic form recycled sources metric tons of plastic consumed Percentage of packaging from recycled or certified sustainable sources metric tons of packaging consumed Other, please specify Low-carbon vehicles Percentage of low-carbon vehicles in company fleet Percentage of low-carbon vehicles sold Percentage of company fleet using biofuel Percentage of battery electric vehicles in company fleet Percentage of conventional hybrids in company fleet Percentage of plug-in hybrids in company fleet Percentage of fuel cell electric vehicles in company fleet Percentage of company facilities with electric vehicle infrastructure Other, please specify

Low-carbon buildings Percentage of net zero carbon buildings Percentage of net zero energy buildings Percentage of buildings with a green building certificate Other, please specify Land use change hectares reforested hectares afforested hectares restored Percent of supply chain compliant with zero gross deforestation Other, please specify Methane reduction target cubic meters of methane vented cubic meters of methane leaked cubic meters of methane flared Total methane emissions in m3 Total methane emissions in CO2e Methane leakage rate (%) Other, please specify Fossil fuel reduction target cubic meters of natural gas consumed metric tons of coal consumed barrels of oil consumed Percentage of fossil fuels in the fuel mix Other, please specify Engagement with suppliers Percentage of suppliers (by emissions) disclosing their GHG emissions Percentage of suppliers (by procurement spend) disclosing their GHG emissions Percentage of suppliers (by emissions) setting emissions reduction targets Percentage of suppliers (by procurement spend) setting emissions reductions targets Percentage of suppliers (by emissions) with a science-based target Percentage of suppliers (by procurement spend) with a science-based target Percentage of suppliers (by emissions) actively engaged on climate-related issues Percentage of suppliers (by procurement spend) actively engaged on climate-related issues Other, please specify Engagement with customers Percentage of customers (by emissions) disclosing their GHG emissions Percentage of customers (by emissions) setting emissions reduction targets Percentage of customers (by emissions) with a science-based target Percentage of customers (by emissions) actively engaged on climate-related issues Other, please specify R&D investments Percentage of annual revenue invested in R&D of low-carbon products/services US$ invested in R&D of low-carbon products/services Percentage of R&D budget/portfolio dedicated to low-carbon products/services Other, please specify Green finance Total amount of green bonds outstanding (green bond ratio) Percentage of green bonds Total amount of green debt instruments outstanding (green debt ratio) Percentage of green debt instruments Green finance raised and facilitated (denominated in currency) Green investments (denominated in currency) Percentage of green investments Other, please specify

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

(C4.2c) Provide details of your net-zero target(s).

Question dependencies

This question only appears if you select “Net-zero target(s)” in response to C4.2.

Change from last year

Minor change

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

Climate-Related Targets

Net-Zero Commitment

Net-Zero Targets for Financed Emissions

TCFD Disclosure

NZAM (FS only)

General Commitment

Response options

Please complete the following table:

1	2	3	4	5	6	7	8	9
Target reference number	Target coverage	Absolute/intensity emission target(s) linked to this net-zero target	Target year for achieving net zero	Is this a science-based target?	Please explain target coverage and identify any exclusions	Do you intend to neutralize any unabated emissions with permanent carbon removals at the target year?	Planned milestones and/or near-term investments for neutralization at target year	Planned actions to mitigate emissions beyond your value chain (optional)
Select from: NZ1-NZ100	Select from: Company-wide Business division Business activity Site/facility Country/area/region Banking (Bank) [FS only] Investing (Asset manager) [FS only] Investing (Asset owner) [FS only] Insurance underwriting (Insurance company) [FS only] Product-level Other, please specify	Select all that apply: Abs1-Abs100 Int1-Int100 Por1-Por100 [FS only] Not applicable	Numerical field [enter a number between 2018- 2100]	Select from drop-down options below	Text field [maximum 2,400 characters]	Select from: Yes No Unsure	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

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Is this a science-based target? drop-down options:

• Yes, and this target has been approved by the Science Based Targets initiative
• Yes, we consider this a science-based target, and the target is currently being reviewed by the Science Based Targets initiative
• Yes, we consider this a science-based target, and we have committed to seek validation of this target by the Science Based Targets initiative in the next two years
• Yes, we consider this a science-based target, but we have not committed to seek validation of this target by the Science Based Targets initiative within the next two years
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next two years
• No, and we do not anticipate setting one in the next two years

Emissions reduction initiatives

(C4.3) Did you have emissions reduction initiatives that were active within the reporting year? Note that this can include those in the planning and/or implementation phases.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C4.3a) Identify the total number of initiatives at each stage of development, and for those in the implementation stages, the estimated CO₂e savings.

Question dependencies

This question only appears if you select “Yes” in response to C4.3.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table:

Stage of development	Number of initiatives	Total estimated annual CO2e savings in metric tons CO2e (only for rows marked *)
Under investigation	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]
To be implemented*
Implementation commenced*
Implemented*
Not to be implemented

(C4.3b) Provide details on the initiatives implemented in the reporting year in the table below.

Question dependencies

This question only appears if you select “Yes” in response to C4.3.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

RE100

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.

Initiative category	Initiative type	Estimated annual CO2e savings (metric tons CO2e)	Scope(s) or Scope 3 category(ies) where emissions savings occur	Voluntary/ Mandatory	Annual monetary savings (unit currency – as specified in C0.4)	Investment required (unit currency – as specified in C0.4)	Payback period	Estimated lifetime of the initiative	Comment
Select from: Energy efficiency in buildings Energy efficiency in production processes Waste reduction and material circularity Fugitive emissions reductions Low-carbon energy consumption Low-carbon energy generation Non-energy industrial process emissions reductions Company policy or behavioral change Transportation Other, please specify	Select from drop-down options below	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]	Select all that apply: Scope 1 Scope 2 (location-based) Scope 2 (market-based) Scope 3 category 1: Purchased goods & services Scope 3 category 2: Capital goods Scope 3 category 3: Fuel-and-energy-related activities (not included in Scopes 1 or 2) Scope 3 category 4: Upstream transportation & distribution Scope 3 category 5: Waste generated in operations Scope 3 category 6: Business travel Scope 3 category 7: Employee commuting Scope 3 category 8: Upstream leased assets Scope 3 category 9: Downstream transportation and distribution Scope 3 category 10: Processing of sold products Scope 3 category 11: Use of sold products Scope 3 category 12: End-of-life treatment of sold products Scope 3 category 13: Downstream leased assets Scope 3 category 14: Franchises Scope 3 category 15: Investments [does not appear to FS] Scope 3: Other (upstream) Scope 3: Other (downstream)	Select from: Voluntary Mandatory	Numerical field [enter a number from 0-999,999,999,999,999 using no decimal places, and no commas]	Numerical field [enter a number from 0-999,999,999,999,999 using no decimal places, and no commas]	Select from: <1 year 1-3 years 4-10 years 11-15 years 16-20 years 21-25 years >25 years No payback	Select from: <1 year 1-2 years 3-5 years 6-10 years 11-15 years 16-20 years 21-30 years >30 years Ongoing	Text field [maximum 1,500 characters]

[Add Row]

Initiative type drop-down options:

Select one of the following options

Energy efficiency in buildings Insulation Maintenance program Draught proofing Solar shading Building Energy Management Systems (BEMS) Heating, Ventilation and Air Conditioning (HVAC) Lighting Motors and drives Combined heat and power (cogeneration) Other, please specify Energy efficiency in production processes Waste heat recovery Cooling technology Process optimization Fuel switch Compressed air Combined heat and power (cogeneration) Wastewater treatment Reuse of water Reuse of steam Machine/equipment replacement Automation Electrification Smart control system Motors and drives Product or service design Other, please specify Waste reduction and material circularity Waste reduction Product or service design Product/component/material reuse Product/component/material recycling Remanufacturing Other, please specify Fugitive emissions reductions Agricultural methane capture Agricultural nitrous oxide reduction Landfill methane capture Oil/natural gas methane leak capture/prevention Refrigerant leakage reduction Carbon capture and storage/utilization (CCS/U) Other, please specify

Low-carbon energy consumption Solid biofuels Liquid biofuels Biogas Geothermal Large hydropower (>25 MW) Small hydropower (<25 MW) Hydropower (capacity unknown) Renewable hydrogen fuel cell Solar heating and cooling Solar PV Solar CSP Nuclear Wind Tidal Wave Fossil fuel plant fitted with CCS Low-carbon electricity mix Other, please specify Low-carbon energy generation Solid biofuels Liquid biofuels Biogas Geothermal Large hydropower (>25 MW) Small hydropower (<25 MW) Hydropower (capacity unknown) Renewable hydrogen fuel cell Nuclear Solar heating and cooling Solar PV Solar CSP Wind Tidal Wave Fossil fuel plant fitted with CCS Other, please specify Non-energy industrial process emissions reductions Process equipment replacement Process material substitution Process material efficiency Carbon capture and storage/utilization (CCS/U) Other, please specify Company policy or behavioral change Supplier engagement Customer engagement Site consolidation/closure Change in purchasing practices Resource efficiency Waste management Other, please specify Transportation Business travel policy Teleworking Employee commuting Company fleet vehicle replacement Company fleet vehicle efficiency Other, please specify

(C4.3c) What methods do you use to drive investment in emissions reduction activities?

Question dependencies

This question only appears if you select “Yes” in response to C4.3.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

NZAM (FS Only)

Commitment 3

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Method

Comment

Select from: Compliance with regulatory requirements/standards Dedicated budget for energy efficiency Dedicated budget for low-carbon product R&D Dedicated budget for other emissions reduction activities Employee engagement Financial optimization calculations Internal price on carbon Internal incentives/recognition programs Internal finance mechanisms Lower return on investment (ROI) specification Marginal abatement cost curve Partnering with governments on technology development Other

Text field [maximum 2,400 characters]

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(C4.3d) Why did you not have any emissions reduction initiatives active during the reporting year?

Question dependencies

This question only appears if you select “No” in response to C4.3.

Change from last year

No change

Response options

This is an open text question with a limit of 5,000 characters.

Please note that when copying from another document into the ORS, formatting is not retained.

Question C4.4 only applies to organizations with activities in the following sectors:

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

Low-carbon products

(C-FS4.5) Do any of your existing products and services enable clients to mitigate and/or adapt to the effects of climate change?

Question dependencies

Shown to FS only. This question does not appear if you select “No” for all activities in C2 in C-FS0.7.

Change from last year

Revised question dependency

Connection to other frameworks

SDG

Goal 13: Climate action.

NZAM (FS Only)

Commitment 5

Response options

Select one of the following options:

• Yes
• No

(C-FS4.5a) Provide details of your existing products and services that enable clients to mitigate and/or adapt to climate change, including any taxonomy used to classify the products(s).

Question dependencies

This question appears only if ‘Yes’ is selected in C-FS4.5.

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

NZAM (FS Only)

Commitment 5

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Product type/Asset class/Line of business	Taxonomy or methodology used to classify product	Description of product	Product enables clients to mitigate and/or adapt to climate change	Portfolio value (unit currency – as specified in C0.4)	% of total portfolio value	Type of activity financed/insured or provided
Select from: Banking Corporate loans Retail loans Corporate real estate Retail mortgages Trade finance Asset finance Project finance Debt and equity underwriting Other, please specify Investing Fixed Income Listed Equity Private Equity Real estate/Property Infrastructure Commodities Forestry Hedge funds Mutual funds Fund of funds Derivatives Other, please specify Insurance Property & Casualty Construction & Engineering Agribusiness Motor Marine Life Health Reinsurance Other, please specify	Select from: Low-carbon Investment (LCI) Taxonomy Climate Bonds Taxonomy The EU Taxonomy for environmentally sustainable economic activities Evaluating the carbon-reducing impacts of ICT Green Bond Principles (ICMA) ISO 14040/44 Standards LMA Green Loan Principles LMA Sustainability Link Loans Principles Externally classified using other taxonomy or methodology, please specify Internally classified	Text field [maximum 2,500 characters]	Select all that apply: Mitigation Adaptation	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]	Select all that apply: Green buildings and equipment Low-emission transport Renewable energy Emerging climate technology, please specify Carbon removal Nature-based solutions Fortified buildings Sustainable agriculture Risk transfer mechanisms for under-insured or uninsured Paperless/ digital service Other, please specify

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C5 Emissions methodology

Changes in the reporting year

(C5.1) Is this your first year of reporting emissions data to CDP?

Change from last year

No change

Response options

Select one of the following options:

• Yes
• No

(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

No change

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: Yes, an acquisition Yes, a divestment Yes, a merger Yes, other structural change, please specify No	Text field [maximum 500 characters]	Text field [maximum 2,500 characters]

(C5.1b) Has your emissions accounting methodology, boundary, and/or reporting year definition changed in the reporting year?

Question dependencies

This question only appears if you select “No” in response to C5.1

Change from last year

No change

Response options

Please complete the following table:

*Column/row appearance is dependent on selections in this or other questions.

Change(s) in methodology, boundary, and/or reporting year definition?	Details of methodology, boundary, and/or reporting year definition change(s)*
Select all that apply: Yes, a change in methodology Yes, a change in boundary Yes, a change in reporting year definition No, but we have discovered significant errors in our previous response(s) No	Text field [maximum 2,500 characters]

(C5.1c) Have your organization’s base year emissions and past years’ emissions been recalculated as a result of any changes or errors reported in C5.1a and/or C5.1b?

Question dependencies

This question only appears if any of the “Yes” options are selected in C5.1a, or if any of the “Yes” options or “No, but we have discovered significant errors in our previous response” is selected in response to C5.1b

Change from last year

Modified question

Response options

Please complete the following table:

*Column/row appearance is dependent on selections in this or other questions.

Base year recalculation	Scope(s) recalculated*	Base year emissions recalculation policy, including significance threshold	Past years’ recalculation
Select from: Yes No, because we have not evaluated whether the changes should trigger a base year recalculation No, because the impact does not meet our significance threshold No, because the operations acquired or divested did not exist in the base year No, because we do not have the data yet and plan to recalculate next year	Select all that apply: Scope 1 Scope 2, location-based Scope 2, market-based Scope 3	Text field [maximum 2,500 characters]	Select from: Yes No

Base year emissions

(C5.2) Provide your base year and base year emissions.

Change from last year

No change

Response options

Please complete the following table:

Scope	Base year start	Base year end	Base year emissions (metric tons CO2e)	Comment
Scope 1	Use the calendar button or enter dates manually in the format DD/MM/YYYY	Use the calendar button or enter dates manually in the format DD/MM/YYYY	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Text field [maximum 2,400 characters]
Scope 2 (location-based)
Scope 2 (market-based)
Scope 3 category 1: Purchased goods and services
Scope 3 category 2: Capital goods
Scope 3 category 3: Fuel-and-energy-related activities (not included in Scope 1 or 2)
Scope 3 category 4: Upstream transportation and distribution
Scope 3 category 5: Waste generated in operations
Scope 3 category 6: Business travel
Scope 3 category 7: Employee commuting
Scope 3 category 8: Upstream leased assets
Scope 3 category 9: Downstream transportation and distribution
Scope 3 category 10: Processing of sold products
Scope 3 category 11: Use of sold products
Scope 3 category 12: End of life treatment of sold products
Scope 3 category 13: Downstream leased assets
Scope 3 category 14: Franchises
Scope 3 category 15: Investments [row hidden for FS sector]
Scope 3: Other (upstream)
Scope 3: Other (downstream)

Emissions methodology

(C5.3) Select the name of the standard, protocol, or methodology you have used to collect activity data and calculate emissions.

Change from last year

Minor change

Response options

Select all that apply from the following options:

• ABI Energia Linee Guida
• Act on the Rational Use of Energy
• American Petroleum Institute Compendium of Greenhouse Gas Emissions Methodologies for the Oil and Natural Gas Industry, 2009
• Australia - National Greenhouse and Energy Reporting Act
• Bilan Carbone
• Brazil GHG Protocol Programme
• Canadian Association of Petroleum Producers, Calculating Greenhouse Gas Emissions, 2003
• China Corporate Energy Conservation and GHG Management Programme
• Defra Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, 2019
• ENCORD: Construction CO₂e Measurement Protocol
• Energy Information Administration 1605(b)
• Environment Canada, Sulphur hexafluoride (SF6) Emission Estimation and Reporting Protocol for Electric Utilities
• Environment Canada, Aluminum Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Base Metals Smelting/Refining, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Cement Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Primary Iron and Steel Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Lime Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Primary Magnesium Production and Casting, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Metal Mining, Guidance Manual for Estimating Greenhouse Gas Emissions
• EPRA (European Public Real Estate Association) guidelines, 2011
• EPRA (European Public Real Estate Association) Sustainability Best Practice recommendations Guidelines, 2017
• European Union Emission Trading System (EU ETS): The Monitoring and Reporting Regulation (MMR) – General guidance for installations
• European Union Emissions Trading System (EU ETS): The Monitoring and Reporting Regulation (MMR) – General guidance for aircraft operators
• French methodology for greenhouse gas emissions assessments by companies V4 (ADEME 2016)
• Hong Kong Environmental Protection Department, Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings, 2010
• ICLEI Local Government GHG Protocol
• IEA CO₂ Emissions from Fuel Combustion
• India GHG Inventory Programme
• International Wine Industry Greenhouse Gas Protocol and Accounting Tool
• IPCC Guidelines for National Greenhouse Gas Inventories, 2006
• IPIECA's Petroleum Industry Guidelines for reporting GHG emissions, 2003
• IPIECA’s Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011
• ISO 14064-1
• Japan Ministry of the Environment, Law Concerning the Promotion of the Measures to Cope with Global Warming, Superseded by Revision of the Act on Promotion of Global Warming Countermeasures (2005 Amendment)
• Korea GHG and Energy Target Management System Operating Guidelines
• National Development and Reform Commission (NDRC) Guidance for Accounting and Reporting of GHG Emissions for Corporates (Trial)
• New Zealand - Guidance for Voluntary, Corporate Greenhouse Gas Reporting
• Philippine Greenhouse Gas Accounting and Reporting Programme (PhilGARP)
• Programa GEI Mexico
• Recommendations for reporting significant indirect emissions under Article 173-IV (ADEME 2018)
• Regional Greenhouse Gas Initiative (RGGI) Model Rule
• Smart Freight Centre: GLEC Framework for Logistics Emissions Methodologies
• Taiwan - GHG Reduction Act
• Thailand Greenhouse Gas Management Organization: The National Guideline Carbon Footprint for organization
• The Climate Registry: Electric Power Sector (EPS) Protocol
• The Climate Registry: General Reporting Protocol
• The Climate Registry: Local Government Operations (LGO) Protocol
• The Climate Registry: Oil & Gas Protocol
• The Cool Farm Tool
• The GHG Indicator: UNEP Guidelines for Calculating Greenhouse Gas Emissions for Businesses and Non-Commercial Organizations
• The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)
• The Greenhouse Gas Protocol Agricultural Guidance: Interpreting the Corporate Accounting and Reporting Standard for the Agricultural Sector
• The Greenhouse Gas Protocol: Public Sector Standard
• The Greenhouse Gas Protocol: Scope 2 Guidance
• The Greenhouse Gas Protocol: Corporate Value Chain (Scope 3) Standard
• The Tokyo Cap-and Trade Program
• Toitū carbonreduce programme
• Toitū carbonzero programme
• US EPA Center for Corporate Climate Leadership: Direct Fugitive Emissions from Refrigeration, Air Conditioning, Fire Suppression, and Industrial Gases
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Events and Conferences
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Purchased Electricity
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Stationary Combustion Sources
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Mobile Combustion Sources
• US EPA Mandatory Greenhouse Gas Reporting Rule
• US EPA Emissions & Generation Resource Integrated Database (eGRID)
• VfU (Verein fur Umweltmanagement) Indicators Standard
• WBCSD: The Cement CO₂ and Energy Protocol
• World Steel Association CO₂ emissions data collection guidelines
• Other, please specify

C6 Emissions data

Scope 1 emissions data

(C6.1) What were your organization’s gross global Scope 1 emissions in metric tons CO₂e?

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 13: Climate action

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

S&P Global Corporate Sustainability Assessment

Direct Greenhouse Gas Emissions (Scope 1)

TCFD Disclosure

Response options

Please complete the following table:

Year	Gross global Scope 1 emissions (metric tons CO2e)	Start date	End date	Comment
Reporting year	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	[This cell is not seen in ORS]	[This cell is not seen in ORS]	Text field [maximum 2,400 characters]
Past year 1 [Only appears if "1 year", "2 years", "3 years", "4 years" or "5 years" is selected in column 4 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 2 [Only appears if "2 years", "3 years", "4 years" or "5 years" is selected in column 4 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 3 [Only appears if "3 years", "4 years" or "5 years" is selected in column 4 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 4 [Only appears if “4 years” or “5 years” is selected in column 4 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 5 [Only appears if “5 years” is selected in column 4 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]

Scope 2 emissions reporting

(C6.2) Describe your organization's approach to reporting Scope 2 emissions.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table:

Scope 2, location-based	Scope 2, market-based	Comment
Select from: We are reporting a Scope 2, location-based figure We are not reporting a Scope 2, location-based figure	Select from: We are reporting a Scope 2, market-based figure We have no operations where we are able to access electricity supplier emission factors or residual emission factors, and are unable to report a Scope 2, market-based figure We have operations where we are able to access electricity supplier emission factors or residual emissions factors, but are unable to report a Scope 2, market-based figure	Text field [maximum 2,400 characters]

Scope 2 emissions data

(C6.3) What were your organization's gross global Scope 2 emissions in metric tons CO₂e?

Change from last year

Modified question

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

S&P Global Corporate Sustainability Assessment

Indirect Greenhouse Gas Emissions (Scope 2)

TCFD Disclosure

Response options

Please complete the following table:

Year	Scope 2, location-based	Scope 2, market-based (if applicable)	Start date	End date	Comment
Reporting year	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	[This cell is not seen in ORS]	[This cell is not seen in ORS]	Text field [maximum 2,400 characters]
Past year 1 [Only appears if "1 year", "2 years", "3 years", "4 years" or "5 years" is selected in column 5 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 2 [Only appears if "2 years", "3 years", "4 years" or "5 years" is selected in column 5 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 3 [Only appears if "3 years", "4 years" or "5 years" is selected in column 5 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 4 [Only appears if “4 years” or “5 years” is selected in column 5 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]
Past year 5 [Only appears if “5 years” is selected in column 5 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]

Exclusions

(C6.4) Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1, Scope 2 or Scope 3 emissions that are within your selected reporting boundary which are not included in your disclosure?

Change from last year

Modified question

Response options

Select one of the following options:

• Yes
• No

(C6.4a) Provide details of the sources of Scope 1, Scope 2, or Scope 3 emissions that are within your selected reporting boundary which are not included in your disclosure.

Question dependencies

This question only appears if you select “Yes” in response to C6.4.

Change from last year

Modified question

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

1	2	3	4	5	6
Source of excluded emissions	Scope(s) or Scope 3 category(ies)	Relevance of Scope 1 emissions from this source	Relevance of location-based Scope 2 emissions from this source	Relevance of market-based Scope 2 emissions from this source	Relevance of Scope 3 emissions from this source
Text field [maximum 2,500 characters]	Select all that apply: Scope 1 Scope 2 (location-based) Scope 2 (market-based) Scope 3: Purchased goods and services Scope 3: Capital goods Scope 3: Fuel and energy-related activities (not included in Scopes 1 or 2) Scope 3: Upstream transportation and distribution Scope 3: Waste generated in operations Scope 3: Business travel Scope 3: Employee commuting Scope 3: Upstream leased assets Scope 3: Downstream transportation and distribution Scope 3: Processing of sold products Scope 3: Use of sold products Scope 3: End-of-life treatment of sold products Scope 3: Downstream leased assets Scope 3: Franchises Scope 3: Investments [hidden for FS sector companies, data point requested in C-FS14.1a] Scope 3: Other (upstream) Scope 3: Other (downstream)	Select from: Emissions are not relevant Emissions are relevant but not yet calculated Emissions are relevant and calculated, but not disclosed Emissions excluded due to a recent acquisition or merger Emissions are not evaluated	Select from: Emissions are not relevant Emissions are relevant but not yet calculated Emissions are relevant and calculated, but not disclosed Emissions excluded due to a recent acquisition or merger Emissions are not evaluated	Select from: Emissions are not relevant Emissions are relevant but not yet calculated Emissions are relevant and calculated, but not disclosed Emissions excluded due to a recent acquisition or merger Emissions are not evaluated	Select from: Emissions are not relevant Emissions are relevant but not yet calculated Emissions are relevant and calculated, but not disclosed Emissions excluded due to a recent acquisition or merger Emissions are not evaluated

7	8	9	10	11
Date of completion of acquisition or merger	Estimated percentage of total Scope 1+2 emissions this excluded source represents	Estimated percentage of total Scope 3 emissions this excluded source represents	Explain why this source is excluded	Explain how you estimated the percentage of emissions this excluded source represents
[DD/MM/YYYY]	Numeric field [enter a value of 0-100 with 1 decimal places]	Numeric field [enter a value of 0-100 with 1 decimal place]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[Add Row]

Scope 3 emissions data

(C6.5) Account for your organization’s gross global Scope 3 emissions, disclosing and explaining any exclusions.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

TCFD

Metrics & Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

S&P Global Corporate Sustainability Assessment

Scope 3 Financed Absolute Emissions

Scope 3 Financed Emission Intensity

Scope 3 GHG Emissions

TCFD Disclosure

Response options

Please complete the following table:

Scope 3 category	Evaluation status	Emissions in reporting year (metric tons CO2e)	Emissions calculation methodology	Percentage of emissions calculated using data obtained from suppliers or value chain partners	Please explain
Purchased goods and services	Select from: Relevant, calculated Relevant, not yet calculated Not relevant, calculated Not relevant, explanation provided Not evaluated	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Select all that apply: Supplier-specific method Hybrid method Average data method Spend-based method Average product method Average spend-based method Fuel-based method Distance-based method Waste-type-specific method Asset-specific method Lessor-specific method Site-specific method Methodology for direct use phase emissions, please specify Methodology for indirect use phase emissions, please specify Franchise-specific method Investment-specific method Other, please specify	Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]	Text field [maximum 2,400 characters]
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments [row hidden for FS sector companies, data point requested in C-FS14.1a]
Other (upstream)
Other (downstream)

(C6.5a) Disclose or restate your Scope 3 emissions data for previous years.

Question dependencies

This question only appears if you select “1 year” or “2 years” or “3 years” or “4 years” or “5 years” in response to “Select the number of past reporting years you will be providing Scope 3 emissions data for” in C0.2.

Change from last year

Modified question

Connection to other frameworks

TCFD

Metrics and Targets recommended disclosure b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table:

1	2	3	4	5	6	7
Year	Start date	End date	Scope 3: Purchased goods and services (metric tons CO2e)	Scope 3: Capital goods (metric tons CO2e)	Scope 3: Fuel and energy-related activities (not included in Scopes 1 or 2) (metric tons CO2e)	Scope 3: Upstream transportation and distribution (metric tons CO2e)
Past year 1 [Only appears if “1 year”, “2 years”, “3 years”, “4 years” or “5 years" is selected in column 6 of C0.2]	[DD/MM/YYYY]	[DD/MM/YYYY]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]
Past year 2 [Only appears if “2 years”, “3 years”, “4 years” or “5 years" is selected in column 6 of C0.2]
Past year 3 [Only appears if “3 years”, “4 years” or “5 years" is selected in column 6 of C0.2]
Past year 4 [Only appears if “4 years” or “5 years” is selected in column 6 of C0.2]
Past year 5 [Only appears if “5 years” is selected in column 6 of C0.2]

8	9	10	11	12	13	14
Scope 3: Waste generated in operations (metric tons CO2e)	Scope 3: Business travel (metric tons CO2e)	Scope 3: Employee commuting (metric tons CO2e)	Scope 3: Upstream leased assets (metric tons CO2e)	Scope 3: Downstream transportation and distribution (metric tons CO2e)	Scope 3: Processing of sold products (metric tons CO2e)	Scope 3: Use of sold products (metric tons CO2e)
Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]

15	16	17	18	19	20	21
Scope 3: End of life treatment of sold products (metric tons CO2e)	Scope 3: Downstream leased assets (metric tons CO2e)	Scope 3: Franchises (metric tons CO2e)	Scope 3: Investments (metric tons CO2e) [column hidden for FS sector companies]	Scope 3: Other (upstream) (metric tons CO2e)	Scope 3: Other (downstream) (metric tons CO2e)	Comment
Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Text field [maximum 5,000 characters]

Questions C6.8 and C6.9 only apply to organizations with activities in the following sectors:

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

Emissions intensities

(C6.10) Describe your gross global combined Scope 1 and 2 emissions for the reporting year in metric tons CO₂e per unit currency total revenue and provide any additional intensity metrics that are appropriate to your business operations.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 13: Climate action

S&P Global Corporate Sustainability Assessment

TCFD Disclosure

Response options

Please complete the following table. It is requested that you first report your emissions intensity figure per unit of currency total revenue. You are able to add rows by using the “Add Row” button at the bottom of the table.

Intensity figure	Metric numerator (Gross global combined Scope 1 and 2 emissions, metric tons CO2e)	Metric denominator	Metric denominator: Unit total	Scope 2 figure used	% change from previous year	Direction of change	Reason(s) for change	Please explain
Numerical field [enter a number from 0- 999,999,999,999,999 using a maximum of 10 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places and no commas]	Select from: unit total revenue barrel of oil equivalent (BOE) billion (currency) funds under management full time equivalent (FTE) employee kilometer liter of product megawatt hour generated (MWh) megawatt hour transmitted (MWh) metric ton of product ounce of gold ounce of platinum passenger kilometer room night produced square foot square meter metric ton of aggregate metric ton of aluminum metric ton of coal metric ton of ore processed metric ton of steel unit hour worked unit of production unit of service provided vehicle produced Other, please specify	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places and no commas]	Select from: Location-based Market-based	Numerical field [enter a number from 0-999 using a maximum of 2 decimal places]	Select from: Increased Decreased No change	Select all that apply: Change in renewable energy consumption Other emissions reduction activities Divestment Acquisitions Mergers Change in output Change in revenue Change in methodology Change in boundary Change in physical operating conditions Unidentified Other, please specify	Text field [maximum 2,400 characters]

[Add Row]

C7 Emissions breakdown

Scope 1 breakdown: GHGs

Question C7.4 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry
• Coal
• Electric utilities
• Oil and gas
• Cement
• Chemical
• Metals and mining
• Steel
• Transport OEMs
• Transport services

Emissions breakdown by subsidiary

(C7.7) Is your organization able to break down your emissions data for any of the subsidiaries included in your CDP response?

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Select from:

• Yes
• No
• Not relevant as we do not have any subsidiaries

(C7.7a) Break down your gross Scope 1 and Scope 2 emissions by subsidiary.

Question dependencies

This question only appears if you select “Yes” in response to C7.7.

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table. You are able to add rows by using the "Add row" button at the bottom of the table.

*Column/row appearance is dependent on selections in this or other questions.

1	2	3	4	5	6	7
Subsidiary name	Primary activity	Select the unique identifier(s) you are able to provide for this subsidiary	ISIN code – bond*	ISIN code – equity*	CUSIP number*	Ticker symbol*
Text field [maximum 200 characters]	Select from [Drop-down list of CDP-ACS activities]	Select all that apply: ISIN code – bond ISIN code - equity CUSIP number Ticker symbol SEDOL code LEI number Another unique identifier, please specify No unique identifier	Text field [maximum 12 characters]	Text field [maximum 12 characters]	Text field [maximum 9 characters]	Text field [maximum 5 characters]

8	9	10	11	12	13	14
SEDOL code*	LEI number*	Other unique identifier*	Scope 1 emissions (metric tons CO2e)	Scope 2, location-based emissions (metric tons CO2e)	Scope 2, market-based emissions (metric tons CO2e)	Comment
Text field [maximum 7 characters]	Text field [maximum 20 characters]	Text field [maximum 50 characters]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Text field [maximum 2,500 characters]

[Add row]

Question C-CE7.7/C-CH7.7/C-CO7.7/C-MM7.7/C-OG7.7/C-ST7.7/C-TO7.7/C-TS7.7 only applies to organizations with activities in the following sectors:

• Cement
• Chemicals
• Coal
• Metals & mining
• Oil & gas
• Steel
• Transport OEMS
• Transport services

Question C7.8 only applies to organizations with activities in the following sectors:

• Chemicals
• Transport manufacturers

Emissions performance

(C7.9) How do your gross global emissions (Scope 1 and 2 combined) for the reporting year compare to those of the previous reporting year?

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Select one of the following options:

• Increased
• Decreased
• Remained the same overall
• This is our first year of reporting, so we cannot compare to last year
• We don’t have any emissions data

(C7.9a) Identify the reasons for any change in your gross global emissions (Scope 1 and 2 combined), and for each of them specify how your emissions compare to the previous year.

Question dependencies

This question only appears if you select “Increased”, “Decreased” or “Remained the same overall” in response to C7.9.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Response options

Please complete the following table:

Reason	Change in emissions (metric tons CO2e)	Direction of change in emissions	Emissions value (percentage)	Please explain calculation
Change in renewable energy consumption	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Select from: Increased Decreased No change	Numerical field [enter a number from 0-999 using a maximum of 4 decimal places and no commas]	Text field [maximum 2,400 characters]
Other emissions reduction activities
Divestment
Acquisitions
Mergers
Change in output
Change in methodology
Change in boundary
Change in physical operating conditions
Unidentified
Other

(C7.9b) Are your emissions performance calculations in C7.9 and C7.9a based on a location-based Scope 2 emissions figure or a market-based Scope 2 emissions figure?

Question dependencies

This question only appears if you select “Increased”, “Decreased” or “Remained the same overall” in response to C7.9.

Change from last year

No change

Response options

Select one of the following options:

• Location-based
• Market-based
• Don’t know

C8 Energy

Energy spend

(C8.1) What percentage of your total operational spend in the reporting year was on energy?

Change from last year

No change

Response options

Select one of the following options:

• 0%
• More than 0% but less than or equal to 5%
• More than 5% but less than or equal to 10%
• More than 10% but less than or equal to 15%
• More than 15% but less than or equal to 20%
• More than 20% but less than or equal to 25%
• More than 25% but less than or equal to 30%
• More than 30% but less than or equal to 35%
• More than 35% but less than or equal to 40%
• More than 40% but less than or equal to 45%
• More than 45% but less than or equal to 50%
• More than 50% but less than or equal to 55%
• More than 55% but less than or equal to 60%
• More than 60% but less than or equal to 65%
• More than 65% but less than or equal to 70%
• More than 70% but less than or equal to 75%
• More than 75% but less than or equal to 80%
• More than 80% but less than or equal to 85%
• More than 85% but less than or equal to 90%
• More than 90% but less than or equal to 95%
• More than 95% but less than or equal to 100%
• Don’t know

Energy-related activities

(C8.2) Select which energy-related activities your organization has undertaken.

Question dependencies

The energy-related activities that you select in response to C8.2 determine which energy breakdowns you will be prompted to respond to in the proceeding questions. Please note, if your response to C8.2 is amended, data in dependent questions may be erased.

Change from last year

No change

Response options

Please complete the following table:

Activity	Indicate whether your organization undertook this energy-related activity in the reporting year
Consumption of fuel (excluding feedstocks)	Select from: Yes No
Consumption of purchased or acquired electricity
Consumption of purchased or acquired heat
Consumption of purchased or acquired steam
Consumption of purchased or acquired cooling
Generation of electricity, heat, steam, or cooling

(C8.2a) Report your organization’s energy consumption totals (excluding feedstocks) in MWh.

Question dependencies

This question only appears if you select “Yes” to any of the activities listed in C8.2. A row will appear in this table for each energy-related activity selected in C8.2. The "Total energy consumption" row will always appear.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

S&P Global Corporate Sustainability Assessment

Energy Consumption

Renewable Energy Consumption

Response options

Please complete the following table:

Activity	Heating value	MWh from renewable sources	MWh from non-renewable sources	Total (renewable + non-renewable) MWh
Consumption of fuel (excluding feedstock)	Select from: LHV (lower heating value) HHV (higher heating value) Unable to confirm heating value	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]
Consumption of purchased or acquired electricity	N/A
Consumption of purchased or acquired heat	N/A
Consumption of purchased or acquired steam	N/A
Consumption of purchased or acquired cooling	N/A
Consumption of self-generated non-fuel renewable energy	N/A		N/A
Total energy consumption	N/A

(C8.2g) Provide a breakdown by country/area of your non-fuel energy consumption in the reporting year.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

RE100

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

*Column presented to RE100 members only.

Country/area	Consumption of purchased electricity (MWh)	Consumption of self-generated electricity (MWh)	Is this electricity consumption excluded from your RE100 commitment?*	Consumption of purchased heat, steam, and cooling (MWh)	Consumption of self-generated heat, steam, and cooling (MWh)	Total non-fuel energy consumption (MWh) [Auto-calculated]
Select from: [Country/area drop-down list]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Select from: Yes No	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Numerical field [0-999,999,999,999]

[Add row]

(C8.2h) Provide details of your organization’s renewable electricity purchases in the reporting year by country/area.

Question dependencies

This question only appears to RE100 members

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

RE100

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

1	2	3	4	5	6
Country/area of consumption of purchased renewable electricity	Sourcing method	Renewable electricity technology type	Renewable electricity consumed via selected sourcing method in the reporting year (MWh)	Tracking instrument used	Country/area of origin (generation) of purchased renewable electricity
Select from: [Country/area drop-down list]	Select from: Purchase from an on-site installation owned by a third party (on-site PPA) Direct line to an off-site generator owned by a third party with no grid transfers (direct-line PPA) Physical power purchase agreement (physical PPA) with a grid-connected generator Financial (virtual) power purchase agreement (VPPA) Project-specific contract with an electricity supplier Retail supply contract with an electricity supplier (retail green electricity) Unbundled procurement of Energy Attribute Certificates (EACs) Default delivered renewable electricity from the grid, supported by energy attribute certificates Default delivered renewable electricity from the grid in a market with 95% or more renewable electricity capacity and where there is no mechanism for specifically allocating renewable electricity Other, please specify	Select from: Solar Wind Large hydropower (>25 MW) Small hydropower (<25 MW) Hydropower (capacity unknown) Sustainable Biomass Renewable hydrogen fuel cell Marine Geothermal Renewable electricity mix, please specify	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Select from: Contract GEC GO Indian REC I-REC J-Credit (Renewable) Korean REC Australian LGC NFC - Renewable NZREC REGO TIGR T-REC US-REC Other, please specify No instrument used	Select from: [Country/area drop-down list]

7	8	9	10	11	12
Are you able to report the commissioning or re-powering year of the energy generation facility?	Commissioning year of the energy generation facility (e.g. date of first commercial operation or repowering)*	Vintage of the renewable energy/attribute (i.e. year of generation)	Supply arrangement start year	Additional voluntary label associated with purchased renewable electricity	Comment
Select from: Yes No	Numerical field [enter a number between 1900- 2023]	Select from: Before 2020 2020 2021 2022 2023	Numerical field [enter a number between 1900- 2023]	Green-e EKOenergy label Gold Standard Renewable Energy TÜV SÜD Other, please specify No additional voluntary label	Text field [maximum 2,500 characters]

[Add row]

(C8.2i) Provide details of your organization’s low-carbon heat, steam, and cooling purchases in the reporting year by country/area.

Question dependencies

This question only appears to RE100 members. This question only appears if you select “Yes” in response to “Consumption of purchased or acquired heat”, “Consumption of purchased or acquired steam” or “Consumption of purchased or acquired cooling” in response to C8.2.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

*Column/row appearance is dependent on selections in this or other questions.

Sourcing method	Country/area of consumption of low-carbon heat, steam or cooling*	Energy carrier*	Low-carbon technology type*	Low-carbon heat, steam, or cooling consumed (MWh)*	Comment
Select from: None (no purchases of low-carbon heat, steam, or cooling) Heat/steam/cooling supply agreement Other, please specify	Select from: [Country/area drop-down list]	Select from: Heat Steam Cooling Heat, steam, and cooling combined	Select from: Solar Sustainable biomass Other biomass Low-carbon energy mix Renewable energy mix Other, please specify	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Text field [maximum 2,500 characters]

[Add row]

(C8.2j) Provide details of your organization’s renewable electricity generation by country/area in the reporting year.

Question dependencies

This question only appears to RE100 members

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

RE100

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

*Column/row appearance is dependent on selections in this or other questions.

1	2	3	4	5	6	7	8
Country/area of generation	Renewable electricity technology type	Facility capacity (MW)	Total renewable electricity generated by this facility in the reporting year (MWh)	Renewable electricity consumed by your organization from this facility in the reporting year (MWh)	Energy attribute certificates issued for this generation	Type of energy attribute certificate*	Comment
Select from: [Country/area drop-down list]	Select from: Solar Wind Hydropower Sustainable biomass Renewable hydrogen fuel cell Marine Geothermal Renewable electricity mix, please specify	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]	Select from: Yes No	Select from: GEC GO Indian REC I-REC J-Credit (Renewable) K-REGO Australian LGC NFC - Renewable NZREC REGO TIGR T-REC US-REC Other, please specify	Text field [maximum 2,500 characters]

[Add row]

(C8.2k) Describe how your organization’s renewable electricity sourcing strategy directly or indirectly contributes to bringing new capacity into the grid in the countries/areas in which you operate.

Question dependencies

This question only appears to RE100 members

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

RE100

Response options

This is an open text question with a limit of 5,000 characters.

(C8.2l) In the reporting year, has your organization faced any challenges to sourcing renewable electricity?

Question dependencies

This question only appears to RE100 members

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

RE100

Response options

Please complete the following table.

*Column/row appearance is dependent on selections in this or other questions.

Challenges to sourcing renewable electricity	Challenges faced by your organization which were not country/area-specific*
Select from: Yes, in specific countries/areas in which we operate Yes, not specific to a country/area Yes, both in specific countries/areas and in general No	Text field [maximum 2,500 characters]

(C8.2m) Provide details of the country/area-specific challenges to sourcing renewable electricity faced by your organization in the reporting year.

Question dependencies

This question only appears if “Yes, in specific countries/areas in which we operate” or “Yes, both in specific countries/areas and in general” is selected in response to column 1 in C8.2l.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

RE100

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Country/area	Reason(s) why it was challenging to source renewable electricity within selected country/area	Provide additional details of the barriers faced within this country/area
Select from: [Country/area drop-down list]	Select all that apply: Arbitrary grid usage charges Inability to buy Energy Attribute Certificates (EACs) in small quantities Inability to make exclusive renewable electricity usage claims Internal capacity issues Issues with landlord-tenant arrangements Lack of credible renewable electricity procurement options (e.g. EACs, Green Tariffs) Lack of market data Lack of electricity market structure supporting bilateral PPAs Limited supply of renewable electricity in the market Prohibitively priced renewable electricity Regulatory instability Small load Unable to get internal company approval Other, please specify	Text field [maximum 2,500 characters]

[Add row]

C9 Additional metrics

Other climate-related metrics

(C9.1) Provide any additional climate-related metrics relevant to your business.

Change from last year

No change

Connection to other 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.

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Description	Metric value	Metric numerator	Metric denominator (intensity metric only)	% change from previous year	Direction of change	Please explain
Select from: Waste Energy usage Land use Other, please specify	Numerical field [enter a number from 0 to 99,999,999,999 using up to 2 decimal places]	Text field [maximum 50 characters]	Text field [maximum 50 characters]	Numerical field [enter a number from 0 to 999 using up to 2 decimal places]	Select from: Increased Decreased No change	Text field [maximum 2,400 characters]

[Add Row]

C10 Verification

Verification

(C10.1) Indicate the verification/assurance status that applies to your reported emissions.

Change from last year

New question for minimum version only

Response options

Please complete the following table:

Scope	Verification/assurance status
Scope 1	Select from: No emissions data provided No third-party verification or assurance Third-party verification or assurance process in place
Scope 2 (location-based or market-based)	Select from: No emissions data provided No third-party verification or assurance Third-party verification or assurance process in place
Scope 3	Select from: No emissions data provided No third-party verification or assurance Third-party verification or assurance process in place

(C10.1a) Provide further details of the verification/assurance undertaken for your Scope 1 emissions and attach the relevant statements.

Question dependencies

This question only appears if you select “Third-party verification or assurance process in place” for Scope 1 emissions in response to C10.1.

Change from last year

Minor Change

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

EMS: Certification/ Audit/ Verification

RE100

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Verification or assurance cycle in place	Status in the current reporting year	Type of verification or assurance	Attach the statement	Page/section reference	Relevant standard	Proportion of reported emissions verified (%)
Select from: Annual process Biennial process Triennial process	Select from: No verification or assurance of current reporting year Underway but not complete for current reporting year – first year it has taken place Underway but not complete for reporting year – previous statement of process attached Complete	Select from: Not applicable Limited assurance Moderate assurance Reasonable assurance High assurance Third party verification/assurance underway	Attach your document here	Text field [maximum 500 characters]	Select from drop-down options below	Numerical field [enter a number from 0-100 using no decimals or commas]

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• ABNT NBR ISO 14064-3:2007 (Associação Brasileira de Normas Técnicas)
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Technology Innovation and Emissions Reduction (TIER)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Carbon Trust Standard
• Chicago Climate Exchange (CCX) verification standard
• The Climate Registry's General Verification Protocol (also known as California Climate Action Registry (CCAR))
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV VeriSustain Protocol/ Verification Protocol for Sustainability Reporting
• Dutch Standard 3000A
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-1
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• SSAE 3000
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO₂ Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• Toitū Envirocare’s carbonreduce certification standard
• Tokyo Emissions Trading Scheme
• Other, please specify

(C10.1b) Provide further details of the verification/assurance undertaken for your Scope 2 emissions and attach the relevant statements.

Question dependencies

This question only appears if you select “Third-party verification or assurance process in place” for Scope 2 emissions in response to C10.1.

Change from last year

Minor change

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

EMS: Certification/ Audit/ Verification

RE100

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Scope 2 approach	Verification or assurance cycle in place	Status in the current reporting year	Type of verification or assurance	Attach the statement	Page/ section reference	Relevant standard	Proportion of reported emissions verified (%)
Select from: Scope 2 location-based Scope 2 market-based	Select from: Annual process Biennial process Triennial process	Select from: No verification or assurance of current reporting year Underway but not complete for current reporting year – first year it has taken place Underway but not complete for reporting year – previous statement of process attached Complete	Select from: Not applicable Limited assurance Moderate assurance Reasonable assurance High assurance Third party verification/assurance underway	Attach your document here	Text field [maximum 500 characters]	Select from drop-down options below	Numerical field [enter a number from 0-100 using no decimals or commas]

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• ABNT NBR ISO 14064-3:2007 (Associação Brasileira de Normas Técnicas)
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Technology Innovation and Emissions Reduction (TIER)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Carbon Trust Standard
• Chicago Climate Exchange (CCX) verification standard
• The Climate Registry's General Verification Protocol (also known as California Climate Action Registry (CCAR))
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV VeriSustain Protocol/ Verification Protocol for Sustainability Reporting
• Dutch Standard 3000A
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-1
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• SSAE 3000
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO2 Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• Toitū Envirocare’s carbonreduce certification standard
• Tokyo Emissions Trading Scheme
• Other, please specify

(C10.1c) Provide further details of the verification/assurance undertaken for your Scope 3 emissions and attach the relevant statements.

Question dependencies

This question only appears if you select “Third-party verification or assurance process in place” for Scope 3 emissions in response to C10.1.

Change from last year

Minor change

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

EMS: Certification/ Audit/ Verification

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Scope 3 category	Verification or assurance cycle in place	Status in the current reporting year	Type of verification or assurance	Attach the statement	Page/ section reference	Relevant standard	Proportion of reported emissions verified (%)
Select all that apply: Scope 3: Purchased goods and services Scope 3: Capital goods Scope 3: Fuel and energy-related activities (not included in Scopes 1 or 2) Scope 3: Upstream transportation and distribution Scope 3: Waste generated in operations Scope 3: Business travel Scope 3: Employee commuting Scope 3: Upstream leased assets Scope 3: Investments Scope 3: Downstream transportation and distribution Scope 3: Processing of sold products Scope 3: Use of sold products Scope 3: End-of-life treatment of sold products Scope 3: Downstream leased assets Scope 3: Franchises	Select from: Annual process Biennial process Triennial process	Select from: No verification or assurance of current reporting year Underway but not complete for current reporting year – first year it has taken place Underway but not complete for reporting year – previous statement of process attached Complete	Select from: Not applicable Limited assurance Moderate assurance Reasonable assurance High assurance Third party verification/assurance underway	Attach your document here	Text field [maximum 500 characters]	Select from drop-down options below	Numerical field [enter a number from 0-100 using no decimals or commas]

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• ABNT NBR ISO 14064-3:2007 (Associação Brasileira de Normas Técnicas)
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Technology Innovation and Emissions Reduction (TIER)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Carbon Trust Standard
• Chicago Climate Exchange (CCX) verification standard
• The Climate Registry's General Verification Protocol (also known as California Climate Action Registry (CCAR))
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV VeriSustain Protocol/ Verification Protocol for Sustainability Reporting
• Dutch Standard 3000A
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-1
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• SSAE 3000
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO2 Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• Toitū Envirocare’s carbonreduce certification standard
• Tokyo Emissions Trading Scheme
• Other, please specify

Other verified data

(C10.2) Do you verify any climate-related information reported in your CDP disclosure other than the emissions figures reported in C6.1, C6.3, and C6.5?

Change from last year

Modified guidance for financial services companies

Connection to other frameworks

S&P Global Corporate Sustainability Assessment

EMS: Certification/ Audit/ Verification

Response options

Select one of the following options:

• Yes
• In progress
• No, but we are actively considering verifying within the next two years
• No, we are waiting for more mature verification standards and/or processes
• No, we do not verify any other climate-related information reported in our CDP disclosure

(C10.2a) Which data points within your CDP disclosure have been verified, and which verification standards were used?

Question dependencies

This question only appears if you select “Yes” in response to C10.2.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

S&P Global Corporate Sustainability Assessment

EMS: Certification/ Audit/ Verification

Response options

Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.

Disclosure module verification relates to	Data verified	Verification standard	Please explain
Select from: C0. Introduction C1. Governance C2. Risks and opportunities C3. Business Strategy C4. Targets and performance C5. Emissions performance C6. Emissions data C7. Emissions breakdown C8. Energy C9. Additional metrics C11. Carbon pricing C12. Engagement C13. Other land management impacts C14. Portfolio impact C16. Signoff SC. Supply chain module	Select from: Year on year change in emissions (Scope 1) Year on year change in emissions (Scope 2) Year on year change in emissions (Scope 1 and 2) Year on year change in emissions (Scope 3) Year on year emissions intensity figure Financial or other base year data points used to set a science-based target Progress against emissions reduction target Change in Scope 1 emissions against a base year (not target related) Change in Scope 2 emissions against a base year (not target related) Change in Scope 3 emissions against a base year (not target related) Product footprint verification Emissions reduction activities Renewable energy products Energy consumption Alignment with a sustainable finance taxonomy Waste data Allocation of emissions to customers Don’t know Other, please specify	Text field [maximum 1,500 characters]	Text field [maximum 1,500 characters]

[Add Row]

C11 Carbon pricing

Project-based carbon credits

(C11.2) Has your organization canceled any project-based carbon credits within the reporting year?

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 13: Climate action

NZAM (FS Only)

Commitment 4

Response options

Select one of the following options:

• Yes
• No

(C11.2a) Provide details of the project-based carbon credits canceled by your organization in the reporting year.

Question dependencies

This question only appears if you select “Yes” in response to C11.2.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 13: Climate action

NZAM (FS only)

Commitment 4

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. *Column/row appearance is dependent on selections in this or other questions.”

1	2	3	4	5	6	7
Project type	Type of mitigation activity	Project description	Credits canceled by your organization from this project in the reporting year (metric tons CO2e)	Purpose of cancellation	Are you able to report the vintage of the credits at cancellation?	Vintage of credits at cancellation*
Select from: Afforestation Agriculture Agroforestry Biochar Bioenergy with carbon capture and storage (BECCS) Biomass energy Cement Coal mine/bed methane Clean cookstove distribution Community projects Direct air capture (DAC) Energy distribution Energy efficiency: households Energy efficiency: industry Energy efficiency: own generation Energy efficiency: service Energy efficiency: supply side Enhanced weathering and ocean alkalization Forest ecosystem restoration Fossil fuel switch Fugitive Geothermal HFCs Hydro Landfill gas Landscape projects Natural regeneration Mangrove protection and restoration Methane avoidance Mixed renewables N2O Ocean fertilization Peatland protection and restoration PFCs and SF6 Reforestation Soil carbon sequestration Solar Tidal Transport Waste management Wind Other, please specify	Select from: Emissions reduction Carbon removal	Text field [maximum 2,500 characters]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]	Select from: Compliance with a carbon pricing system Voluntary offsetting Other, please specify	Select from: Yes No	Numerical field [enter a number between 1900-2023]

8	9	10	11	12	13	14
Were these credits issued to or purchased by your organization?	Credits issued by which carbon-crediting program	Method(s) the program uses to assess additionality for this project*	Approach(es) by which the selected program requires this project to address reversal risk*	Potential sources of leakage the selected program requires this project to have assessed*	Provide details of other issues the selected program requires projects to address*	Comment
Select from: Issued Purchased	Select from: Alberta TIER Emission Offset system ACR (American Carbon Registry) California Air Resources Board Compliance Offset Program CAR (The Climate Action Reserve) CCBS (developed by the Climate, Community and Biodiversity Alliance, CCBA) CDM (Clean Development Mechanism) Emissions Reduction Fund of the Australian Government Gold Standard Integrity Council for Voluntary Carbon Markets – Approved carbon crediting program JCM (Joint Crediting Mechanism) JI (Joint Implementation) Plan Vivo REDD+ TREES (The REDD+ Environmental Excellence Standard) T-COP (Thailand Carbon Offsetting Program) VCS (Verified Carbon Standard) VER+ (TÜV SÜD standard) Not issued by a program Other private carbon crediting program, please specify Other regulatory carbon crediting program, please specify	Select all that apply: Consideration of legal requirements Investment analysis Barrier analysis Market penetration assessment Positive lists Other, please specify Not assessed	Select all that apply: Monitoring and compensation Temporary crediting Other, please specify No requirements No risk of reversal	Select all that apply: Upstream/downstream emissions Activity-shifting Market leakage Ecological leakage Other, please specify Not assessed	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

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