Copyright © 2023 CDP Worldwide. All rights reserved.
CDP Climate Change Questionnaire Preview and Reporting Guidance 2023 - Version Control
Version number
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Release / Revision date
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Revision summary
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1.0
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Released: January 11, 2023
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Publication of the 2023 questionnaire preview and reporting guidance.
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1.1
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Revised: February
10, 2023
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- 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.
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1.2
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Revised: February 14, 2023
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- 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.
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1.3
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Revised: March 23, 2023
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- 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.
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1.4
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Revised: April 17, 2023
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- C3.5a and C3.5b: Example responses added for questions on taxonomy alignment.
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1.5
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Revised: June 9, 2023
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- 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.
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1.6
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Revised: July 12, 2023
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- 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.
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1.7
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Revised: July 25, 2023
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- 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.
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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.
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Note that you have selected to view the Climate Change - Full version.
You have selected to view sector-specific content for the following sectors:
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
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- Preview of 2023 questionnaires and reporting guidance released on CDP website (English versions).
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March 2023
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- Preview of 2023 questionnaires and reporting guidance released on CDP website (translated versions).
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April 2023
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- Online Response System (ORS) opens.
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July 2023
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- Companies must submit their responses to investors and/or customers using the ORS to be eligible for scoring and inclusion in reports (where applicable).
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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: Oil & gas (Climate)
The main activities of the oil and gas sector are the exploration and development, production, refining, and the manufacturing and distribution of petrochemicals. Climate change is a strategic risk for the oil & gas sector; its operational and use phase emissions collectively account for half of global CO2 emissions (IIGCC, 2016: Investor Expectations of Oil and Gas Companies: Transition to a lower carbon future).
CDP’s oil & gas questions focus on the following topics:
- Specific methane reduction targets, and flaring and methane leak detection and reduction;
- Scope 1 emissions intensities by hydrocarbon category;
- Emissions breakdowns by oil and gas business divisions, associated activities, emissions categories, and methane emissions;
- Hydrocarbon reserves, production, refining, and transportation figures;
- Low-carbon investments and capital flexibility; and
- Transfers & sequestration of CO2 emissions.
This CDP sector aligns line with the TCFD’s Energy group along with coal (CO), electric utilities (EU), and oil & gas (OG).
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
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End date
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Indicate if you are providing emissions data for past reporting years
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Select the number of past reporting years you will be providing Scope 1 emissions data for*
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Select the number of past reporting years you will be providing Scope 2 emissions data for*
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Select the number of past reporting years you will be providing Scope 3 emissions data for*
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From: [DD/MM/YYYY]
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To: [DD/MM/YYYY]
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Select from:
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Select from:
- 1 year
- 2 years
- 3 years
- 4 years
- 5 years
- Not providing past emissions data for Scope 1
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Select from:
- 1 year
- 2 years
- 3 years
- 4 years
- 5 years
- Not providing past emissions data for Scope 2
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Select from:
- 1 year
- 2 years
- 3 years
- 4 years
- 5 years
- Not providing past emissions data for Scope 3
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(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
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Select all that apply:
[Country/area drop-down list]
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(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
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Select from:
[Currency drop-down list]
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(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: Oil & Gas
(C-OG0.7) Which part of the oil and gas value chain and other areas does your organization operate in?
Change from last year
No change
Response options
Select all that apply from the following options:
Oil and gas value chain
- Upstream
- Midstream
- Downstream
- Chemicals
Other divisions
- Biofuels
- Grid electricity supply from gas
- Grid electricity supply from coal
- Grid electricity supply from renewables
- Carbon capture and storage/utilization
- Coal mining
(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* |
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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:
(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
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Responsibilities for climate-related issues
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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
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Governance mechanisms into which climate-related issues are integrated
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[FINANCIAL SERVICES ONLY] Scope of board-level oversight
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Please explain
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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
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- 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
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Criteria used to assess competence of board member(s) on climate-related issues*
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Primary reason for no board-level competence on climate-related issues*
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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*
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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]
|
[Add Row]
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
|
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:
(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
|
|
|
Questions C-FS2.2b to C-FS2.2e only apply to organizations with activities in the Financial Services sector.
(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:
(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:
|
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:
|
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:
| 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:
|
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:
|
Text field [maximum 2,500 characters]
|
Select from:
|
Text field [maximum 2,500 characters]
|
29 | 30 |
Minimum safeguards compliance requirements met | Details of minimum safeguards compliance analysis |
---|
Select from: | 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.
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:
|
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:
|
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] |
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:
|
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:
|
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:
|
Text field [maximum 2,500 characters]
|
Text field [maximum 2,500 characters]
|
[Add Row]
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
Methane targets
(C-OG4.2d) Indicate which targets reported in C4.1a/b incorporate methane emissions, or if you do not have a methane-specific emissions reduction target for your oil and gas activities, please explain why not and forecast how your methane emissions will change over the next five years.
Question dependencies
This question only appears if you did not select “Target(s) to reduce methane emissions” in response to C4.2.
Change from last year
Modified guidance
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.
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:
(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:
|
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]
|
[Add Row]
(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
(C4.5) Do you classify any of your existing goods and/or services as low-carbon products?
Change from last year
No change
Connection to other frameworks
SDG
Goal 13: Climate action
Response options
Select one of the following options:
(C4.5a) Provide details of your products and/or services that you classify as low-carbon products.
Question dependencies
This question only appears if you select “Yes” in response to C4.5.
Change from last year
No change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Goal 13: Climate action
S&P Global Corporate Sustainability Assessment
Low-Carbon Products
Response options
Please complete the following table. 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 |
Level of aggregation
|
Taxonomy used to classify product(s) or service(s) as low-carbon
|
Type of product(s) or service(s)
|
Description of product(s) or service(s)
|
Have you estimated the avoided emissions of this low-carbon product(s) or service(s)
|
Methodology used to calculate avoided emissions
|
Life cycle stage(s) covered for the low-carbon product(s) or services(s)
|
Select from:
- Product or service
- Group of products or services
|
Select from:
- Low-Carbon Investment (LCI) Registry Taxonomy
- Climate Bonds Taxonomy
- The EU Taxonomy for environmentally sustainable economic activities
- Green Bond Principles (ICMA)
- The IEA Energy Technology Perspectives Clean Energy Technology Guide
- No taxonomy used to classify product(s) or service(s) as low carbon
- Other, please specify
|
Select from dropdown list below
|
Text field [maximum 1,500 characters]
|
Select from:
|
Select from:
- Addressing the Avoided Emissions Challenge- Chemicals sector
- The Avoided Emissions Framework (AEF)
- Evaluating the carbon-reducing impacts of ICT
- Estimating and Reporting the Comparative Emissions Impacts of Products (WRI)
- Guidelines for Assessing the Contribution of Products to Avoided Greenhouse Gas Emissions (ILCA)
- Methodology for Environmental Life-Cycle Assessment of Information and Communication Technology Goods, Networks and Services (ITU-TL.1410)
- Other, please specify
|
Select from:
- Cradle-to-gate
- Cradle-to-grave
- Cradle-to-cradle/closed loop production
- Cradle-to-gate + end-of-life stage
- Gate-to-gate
- Use stage
- End-of-life stage
- Other, please specify
- Not applicable
|
8 | 9 | 10 | 11 | 12 | 13 |
Functional unit used | Reference product/service or baseline scenario used | Life cycle stage(s) covered for the reference product/service or baseline scenario | Estimated avoided emissions (metric tons CO2e per functional unit) compared to reference product/service or baseline scenario | Explain your calculation of avoided emissions, including any assumptions | Revenue generated from low-carbon product(s) or service(s) as % of total revenue in the reporting year |
---|
Text field [maximum 500 characters]
| Text field [maximum 500 characters]
| Select from:
- Cradle-to-gate
- Cradle-to-grave
- Cradle-to-cradle/closed loop production
- Cradle-to-gate + end-of-life stage
- Gate-to-gate
- Use stage
- End-of-life stage
- Other, please specify
- Not applicable
| Numerical field [enter a number from 0-99,999,999,999 using a maximum of 10 decimal places and no commas]
| Text field [maximum 2,500 characters]
| Numerical field [enter a number from 0-100 using a maximum of 3 decimal places and no commas]
|
[Add Row]
Type of product(s) or service(s) drop-down options:
Select one of the following options:
Power
- Dry steam plant
- Flash steam plant
- Flywheel
- Geothermal electricity
- Hydropower
- Large-scale light-water nuclear reactor
- Liquid air energy storage (LAES)
- Lithium-ion batteries
- Multi-junction cell
- Onshore wind
- Organic Rankine cycle
- Parabolic trough
- Pumped storage
- Seabed fixed offshore wind turbine
- Small-scale light-water nuclear reactor
- Solar PV
- Solar tower
- Other, please specify
Heat
- Geothermal heat management
- Large-scale heat pump
- Latent heat storage (LHS)
- Solar thermal district heating
- Other, please specify
Biofuels
- Anaerobic digestor
- Bioethanol
- Biomass gasification
- Fatty acid methyl ester (FAME)
- Hydrogenated vegetable oil
- Other, please specify
Hydrogen
- Electrolysis
- Hydrogen pipelines
- Hydrogen storage tanks
- Salt cavern hydrogen storage
- Other, please specify
Ammonia
- Ammonia tankers
- Other, please specify
Batteries
- Copper recycling
- Cathode recycling
- Other, please specify
Road
- Compressed biogas engines
- Ethanol-fuelled diesel engine
- Hydrogen fuel cell
- Hydrogen Refuelling Station
- Liquified biogas engines
- Lithium-ion batteries
- Polymer electrolyte membrane fuel cell
- Other, please specify
Rail
- Magnetic levitation
- Other, please specify
Shipping
- Ammonia bunkering
- Cold ironing, alternative maritime power
- Foul Release Hull Coating
- Liquified biogas engines
- Rudder bulb
- Other, please specify
Aviation
- Geared Turbo Fan/ Ultra-High Bypass Ratio engine
- Other, please specify
Chemicals and plastics
- Chemical absorption of CO2
- Physical absorption of CO2
- Other, please specify
Iron and steel
- Chemical absorption of CO2
- Other, please specify
Cement and concrete
- Calcined clay
- Other, please specify
Pulp and paper
- Lignin extraction
- Black liquor gasification
- Other, please specify
Aluminum
- Additive manufacturing
- Other, please specify
CO2 storage
- CO2-enhance oil recovery
- Saline formation
- Other, please specify
Buildings construction and renovation
- Building orientation: Lighting
- Building orientation: Thermal performance
- Composite materials
- Dual flow ventilation
- Dynamic simulation
- Foam, caulk, tape or gaskets
- Modular components
- Natural ventilation
- Pre-casting
- Structural Insulated Panel
- Thick crystal products or thin-film products
- Other, please specify
Heating and cooling
- Advanced heat exchanger
- Air-source heat pump using heat recovery
- Aquifer thermal energy storage (ATES)
- Borehole thermal energy storage (BTES)
- Central heat pump water heaters
- Chilled water storage
- Ground-source heat pump
- Hot water tank
- Hydrogen boiler
- Pellets burning stove and boiler
- Solid-liquid ice storage
- State-of-the-art air-to-air technology
- Wood burning stove
- Other, please specify
Cooking
- Bag digester
- Composite material digester
- Improved biomass cooking stove
- Induction cooker
- LPG cooking stove
- Vitroceramic/hot plate cooking stoves
- Other, please specify
Lighting
- Conventional LED
- Organic LED
- Polymer LED
- Other, please specify
Systems integration
- Double smart grid
- Smart meter
- Other, please specify
CO2 transport
- Pipeline
- Other, please specify
Other
- Hybrid flexible demand and battery network
- Induction heating for large-scale industrial processes
- Infrared heating for large-scale industrial processes
- Other, please specify
Methane reduction efforts
(C-OG4.6) Describe your organization’s efforts to reduce methane emissions from your activities.
Change from last year
Modified guidance
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.
Leak detection and repair
(C-OG4.7) Does your organization conduct leak detection and repair (LDAR) or use other methods to find and fix fugitive methane emissions from oil and gas production activities?
Change from last year
No change
Response option
Select one of the following options:
- Yes
- No, we do not have a program in place
- No, this is not relevant to our operations
(C-OG4.7a) Describe the protocol through which methane leak detection and repair or other leak detection methods, are conducted for oil and gas production activities, including predominant frequency of inspections, estimates of assets covered, and methodologies employed.
Question dependencies
This question only appears if you select “Yes” in response to C-OG4.7.
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-OG4.7b) Explain why you do not conduct LDAR or use other methods to find and fix fugitive methane emissions, and whether you have a plan to do so from your oil and gas production activities.
Question dependencies
This question only appears if you select “No, we do not have a program in place” or “No, this is not relevant to our operations” in response to C-OG4.7.
Change from last year
Modified guidance
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.
Flaring reduction efforts
(C-OG4.8) If flaring is relevant to your oil and gas production activities, describe your organization’s efforts to reduce flaring, including any flaring reduction targets.
Change from last year
Modified guidance
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.
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:
(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:
|
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]
|
|
|
|
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Scope 3: Other (upstream)
|
|
|
|
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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:
(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]
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Biogenic carbon data
(C6.7) Are carbon dioxide emissions from biogenic carbon relevant to your organization?
Change from last year
No change
Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Response options
Select one of the following options:
(C6.7a) Provide the emissions from biogenic carbon relevant to your organization in metric tons CO2.
Question dependencies
This question only appears if you select “Yes” in response to C6.7.
Change from last year
Modified guidance
Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Response options
Please complete the following table:
CO2 emissions from biogenic carbon (metric tons CO2)
|
Comment
|
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]
|
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]
Emissions intensities: Oil and gas
(C-OG6.12) Provide the intensity figures for Scope 1 emissions (metric tons CO2e) per unit of hydrocarbon category.
Change from last year
No change
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.
Unit of hydrocarbon category (denominator)
|
Metric tons CO2e from hydrocarbon category per unit specified
|
% change from previous year
|
Direction of change
|
Reason for change
|
Comment
|
Select all that apply:
- Thousand barrels of crude oil/condensate
- Thousand barrels of natural gas liquids
- Thousand barrels of oil sands (includes bitumen and synthetic crude)
- Million cubic feet of natural gas
- Thousand barrels of refinery throughput
- Thousand barrels of refinery net production
- Thousand metric tons of "high value chemicals" (lower olefins)
- Other, please specify
|
Numerical field [enter a
number from 0-999,999,999 using a maximum of 2 decimal places]
|
Numerical field [enter a
number from 0-999 using a maximum of 2 decimal places]
|
Select from:
- Increased
- Decreased
- No change
|
Text field [maximum 2,400 characters]
|
Text field [maximum 2,400 characters]
|
[Add Row]
(C-OG6.13) Report your methane emissions as percentages of natural gas and hydrocarbon production or throughput.
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.
Oil and gas business division
|
Estimated total methane emitted expressed as % of natural gas production or throughput at given division
|
Estimated total methane emitted expressed as % of total hydrocarbon production or throughput at given division
|
Details of methodology
|
Select all that apply:
- Upstream
- Midstream
- Downstream
- Chemicals
- Other, please specify
|
Numerical field [enter a number from 0-100 with a maximum of three decimal places]
|
Numerical field [enter a number from 0-100 with a maximum of three decimal places]
|
Text field [maximum 2,400 characters]
|
[Add Row]
C7 Emissions breakdown
Scope 1 breakdown: GHGs
(C7.1) Does your organization break down its Scope 1 emissions by greenhouse gas type?
Change from last year
No change
Response options
Select one of the following options:
(C7.1a) Break down your total gross global Scope 1 emissions by greenhouse gas type and provide the source of each used global warming potential (GWP).
Question dependencies
This question only appears if you select “Yes” in response to C7.1.
Change from last year
No change
Connection to other frameworks
S&P Global Corporate Sustainability Assessment
Methane Emissions
Perfluorocarbons Emissions
SF6 Emissions
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.
Greenhouse gas
|
Scope 1 emissions (metric tons in CO2e)
|
GWP Reference
|
Select from:
- CO2
- CH4
- N2O
- HFCs
- PFCs
- SF6
- NF3
- Other, please specify
|
Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]
|
Select from:
- IPCC Sixth Assessment Report (AR6 – 100 year)
- IPCC Fifth Assessment Report (AR5 – 100 year)
- IPCC Fourth Assessment Report (AR4 - 100 year)
- IPCC Third Assessment Report (TAR - 100 year)
- IPCC Second Assessment Report (SAR - 100 year)
- IPCC Fourth Assessment Report (AR4 - 50 year)
- IPCC Third Assessment Report (TAR - 50 year)
- IPCC Second Assessment Report (SAR - 50 year)
- IPCC Sixth Assessment Report (AR6 – 20 year)
- IPCC Fifth Assessment Report (AR5 – 20 year)
- IPCC Fourth Assessment Report (AR4 - 20 year)
- IPCC Third Assessment Report (TAR - 20 year)
- IPCC Second Assessment Report (SAR - 20 year)
- Other, please specify
|
[Add Row]
(C-OG7.1b) Break down your total gross global Scope 1 emissions from oil and gas value chain production activities by greenhouse gas type.
Question dependencies
This question only appears if you select “Yes” in response to C7.1.
Change from last year
No change
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.
Emissions category
|
Value Chain
|
Product
|
Gross Scope 1 CO2 emissions (metric tons CO2)
|
Gross Scope 1 methane emissions (metric tons CH4)
|
Total gross Scope 1 GHG emissions (metric tons CO2e)
|
Comment
|
Select all that apply:
- Combustion (excluding flaring)
- Flaring
- Venting
- Fugitives
- Process (feedstock) emissions
- Other (please specify)
|
Select all that apply:
- Upstream
- Midstream
- Downstream
- Other (please specify)
|
Select from:
- Oil
- Gas
- Unable to disaggregate
|
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places]
|
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places]
|
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places]
|
Text field [maximum 2,400 characters]
|
[Add Row]
Scope 1 breakdown: country/area/region
(C7.2) Break down your total gross global Scope 1 emissions by country/area/region.
Change from last year
Minor change
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.
Country/area/region
|
Scope 1 emissions (metric tons CO2e)
|
Select from a drop-down list of countries, areas and regions. Please see the Technical Note “Country, Areas and Regions” for details around the available regions and their constituent countries/areas.
|
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]
|
[Add Row]
Scope 1 breakdown: business breakdown
(C7.3) Indicate which gross global Scope 1 emissions breakdowns you are able to provide.
Change from last year
No change
Response options
Select all that apply from the following options:
- By business division
- By facility
- By activity
(C7.3a) Break down your total gross global Scope 1 emissions by business division.
Question dependencies
This question only appears if you select “By business division” in response to C7.3.
Change from last year
No change
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.
Business division
|
Scope 1 emissions (metric tons CO2e)
|
Text field [maximum 500 characters]
|
Numerical field [enter a range of 0- 999,999,999,999 using a maximum of 3 decimal places and no commas]
|
[Add Row]
(C7.3b) Break down your total gross global Scope 1 emissions by business facility.
Question dependencies
This question only appears if you select “By facility” in response to C7.3.
Change from last year
No change
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.
Facility
|
Scope 1 emissions (metric tons CO2e)
|
Latitude
|
Longitude
|
Text field [maximum 500 characters]
|
Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]
|
Enter the latitude of your facility here using numbers between 90.000000 and -90.000000, e.g. 51.524810
|
Enter the longitude of your facility using numbers between 180.000000 and -180.000000, e.g. -0.106958
|
[Add Row]
(C7.3c) Break down your total gross global Scope 1 emissions by business activity.
Question dependencies
This question only appears if you select “By activity” in response to C7.3.
Change from last year
No change
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.
Activity
|
Scope 1 emissions (metric tons CO2e)
|
Text field [maximum 500 characters]
|
Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]
|
[Add Row]
Scope 1 breakdown: sector production activities
(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) Break down your organization’s total gross global Scope 1 emissions by sector production activity in metric tons CO2e.
Change from last year
Modified guidance
Response options
Please complete the following table:
Sector production activity
|
Gross Scope 1 emissions, metric tons CO2e
|
Net Scope 1 emissions, metric tons CO2e*
|
Comment
|
Cement production activities**
|
Numerical field [enter a number from 0-999,999,999 using a maximum of 3 decimal places]
|
Numerical field [enter a number from 0-999,999,999 using a maximum of 3 decimal places]
|
Text field [maximum 2,400 characters]
|
Chemicals production activities**
|
|
|
|
Coal production activities**
|
|
|
|
Electric utility activities**
|
|
|
|
Metals and mining production activities**
|
|
|
|
Oil and gas production activities (upstream)**
|
|
|
|
Oil and gas production activities (midstream)** |
|
|
|
Oil and gas production activities (downstream)**
|
|
|
|
Steel production activities**
|
|
|
|
Transport OEM activities**
|
|
|
|
Transport services activities**
|
|
|
|
*This column only appears for cement production activities
**This row only appears for the relevant sector
Scope 2 breakdown: country/area/region
(C7.5) Break down your total gross global Scope 2 emissions by country/area/region.
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
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/region
|
Scope 2, location-based (metric tons CO2e)
|
Scope 2, market-based (metric tons CO2e)
|
Select from a drop-down list of countries/areas and regions. Please see the Technical Note “Countries, Areas and Regions”, for details around the available regions and their constituent countries/areas.
|
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]
|
[Add Row]
Scope 2 breakdown: business breakdowns
(C7.6) Indicate which gross global Scope 2 emissions breakdowns you are able to provide.
Change from last year
No change
Response options
Select all that apply from the following options:
- By business division
- By facility
- By activity
(C7.6a) Break down your total gross global Scope 2 emissions by business division.
Question dependencies
This question only appears if you select “By business division” in response to C7.6.
Change from last year
No change
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.
Business division
|
Scope 2, location-based (metric tons CO2e)
|
Scope 2, market-based (metric tons CO2e)
|
Text field [500 maximum 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]
|
[Add Row]
(C7.6b) Break down your total gross global Scope 2 emissions by business facility.
Question dependencies
This question only appears if you select “By facility” in response to C7.6.
Change from last year
No change
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.
Facility
|
Scope 2, location-based (metric tons CO2e)
|
Scope 2, market-based (metric tons CO2e)
|
Text field [maximum 500 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]
|
[Add Row]
(C7.6c) Break down your total gross global Scope 2 emissions by business activity.
Question dependencies
This question only appears if you select “By activity” in response to C7.6.
Change from last year
No change
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.
Activity
|
Scope 2, location-based (metric tons CO2e)
|
Scope 2, market-based (metric tons CO2e)
|
Text field [maximum 500 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]
|
[Add Row]
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]
Scope 2 breakdown: sector production activities
(C-CE7.7/C-CH7.7/C-CO7.7/C-MM7.7/C-OG7.7/C-ST7.7/C-TO7.7/C-TS7.7) Break down your organization’s total gross global Scope 2 emissions by sector production activity in metric tons CO2e.
Change from last year
No change
Response options
Please complete the following table:
Sector production activity
|
Scope 2, location-based, metric tons CO2e
|
Scope 2, market-based (if applicable), metric tons CO2e
|
Comment
|
Cement production activities*
|
Numerical field [enter a number from 0-99,999,999 using a maximum of 3 decimal places]
|
Numerical field [enter a number from 0-99,999,999 using a maximum of 3 decimal places]
|
Text field [maximum 2,400 characters]
|
Chemicals production activities*
|
|
|
|
Coal production activities*
|
|
|
|
Metals and mining production activities*
|
|
|
|
Oil and gas production activities (upstream)*
|
|
|
|
Oil and gas production activities (midstream)* |
|
|
|
Oil and gas production activities (downstream)*
|
|
|
|
Steel production activities*
|
|
|
|
Transport OEM activities*
|
|
|
|
Transport services activities*
|
|
|
|
*This row only appears for the relevant sector
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:
|
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
|
|
|
|
(C8.2b) Select the applications of your organization’s consumption of fuel.
Question dependencies
This question only appears if you select "Yes" to “Consumption of fuel (excluding feedstock)” in response to C8.2. Each option that you select in this table will appear as an additional column in C8.2c.
Change from last year
No change
Response options
Please complete the following table:
Fuel application
|
Indicate whether your organization undertakes this fuel application
|
Consumption of fuel for the generation of electricity
|
Select from:
|
Consumption of fuel for the generation of heat
|
|
Consumption of fuel for the generation of steam
|
|
Consumption of fuel for the generation of cooling
|
|
Consumption of fuel for co-generation or tri-generation
|
|
(C8.2c) State how much fuel in MWh your
organization has consumed (excluding feedstocks) by fuel type.
Question dependencies
This question only appears if you select “Consumption of fuel (excluding feedstock)” in C8.2. For each fuel application selected in C8.2b a column appears in the table in addition to the “MWh fuel consumed for self-generation of heat” and “Total MWh consumed by the organization” columns. If no fuel application or only "Consumption of fuel for the generation of heat" is selected in C8.2b then only the “Total MWh consumed by the organization” column will appear.
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.
Fuels (excluding feedstocks) |
Heating value
|
Total fuel MWh consumed by the organization
|
MWh fuel consumed for self-generation of electricity*
|
MWh fuel consumed for self-generation of heat*
|
MWh fuel consumed for self-generation of steam*
|
MWh fuel consumed for self-generation of cooling*
|
MWh fuel consumed for self- cogeneration or self-trigeneration*
|
Comment
|
Sustainable biomass
|
Select from:
- LHV
- HHV
- 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]
|
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]
|
Text field [maximum 2,400 characters]
|
Other biomass
|
|
|
|
|
|
|
|
|
Other renewable fuels (e.g. renewable hydrogen)
|
|
|
|
|
|
|
|
|
Coal
|
|
|
|
|
|
|
|
|
Oil
|
|
|
|
|
|
|
|
|
Gas
|
|
|
|
|
|
|
|
|
Other non-renewable fuels (e.g. non-renewable hydrogen)
|
|
|
|
|
|
|
|
|
Total fuel
|
|
|
|
|
|
|
|
|
[Fixed Row]
(C8.2d) Provide details on the electricity, heat, steam, and cooling your organization has generated and consumed in the reporting year.
Question Dependencies
This question only appears if you select “Generation of electricity, heat, steam, or cooling” in response to C8.2.
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
Please complete the following table:
Energy Carrier
|
Total Gross generation (MWh)
|
Generation that is consumed by the organization (MWh)
|
Gross generation from renewable sources (MWh)
|
Generation from renewable sources that is consumed by the organization (MWh)
|
Electricity
|
Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]
|
Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]
|
Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]
|
Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]
|
Heat
|
|
|
|
|
Steam
|
|
|
|
|
Cooling
|
|
|
|
|
(C8.2e) Provide details on the electricity, heat, steam, and/or cooling amounts that were accounted for at a zero or near-zero emission factor in the market-based Scope 2 figure reported in C6.3.
Question dependencies
This question only appears if you select “We are reporting a Scope 2, market-based figure” in response to C6.2 and select “Yes” in C8.2 in any of the “Consumption of purchased or acquired [electricity/heat/steam/cooling]” rows. This question is not presented 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
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 of low-carbon energy consumption | Sourcing method
|
Energy carrier
|
Low-carbon technology type
|
Low-carbon energy consumed via selected sourcing method in the reporting year (MWh)
|
Tracking instrument used
|
Country/area of origin (generation) of the low-carbon energy or energy attribute
|
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)
|
Comment
|
Select from:
[Country/area drop-down list] |
Select from:
- None (no active purchases of low-carbon electricity, heat, steam or cooling)
- 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 electricity from the grid (e.g. standard product offering by an energy supplier), supported by energy attribute certificates
- Default delivered electricity from the grid (e.g. standard product offering by an energy supplier) from a grid that is 95% or more low-carbon and where there is no mechanism for specifically allocating low-carbon electricity
- Heat/steam/cooling supply agreement
- Other, please specify
|
Select from:
- Electricity
- Heat
- Steam
- Cooling
- Heat, steam and cooling combined
|
Select from:
- Solar
- Wind
- Large hydropower (>25 MW)
- Small hydropower (<25 MW)
- Hydropower (capacity unknown)
- Nuclear
- Sustainable biomass
- Other biomass
- Renewable hydrogen fuel cell
- Marine
- Geothermal
- Fossil-fuel plants fitted with CCS
- Low-carbon energy mix, please specify
- Renewable energy mix, please specify
|
Numerical field [enter a number from 0 to 999,999,999,999 using up to 2 decimal places and no commas]
|
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]
|
Select from:
|
Numerical field [enter a number between 1900-2023]
|
Text field [maximum 2,500 characters]
|
[Add Row]
(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:
|
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]
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]
Oil and gas production
(C-OG9.2a) Disclose your net liquid and gas hydrocarbon production (total of subsidiaries and equity-accounted entities).
Question dependencies
This question only appears if you select “Upstream” in response to C-OG0.7.
Change from last year
No change
Connection to other frameworks
S&P Global Corporate Sustainability Assessment
Oil & Gas Production
Response options
Please complete the following table:
Hydrocarbon category
|
In-year net production
|
Comment
|
Crude oil and condensate, million barrels
|
Numerical field [enter a
number from 0-999,999 using a maximum of 2 decimal places]
|
Text field [maximum 2,400 character limit]
|
Natural gas liquids, million barrels
|
|
|
Oil sands, million barrels (includes bitumen and synthetic crude)
|
|
|
Natural gas, billion cubic feet
|
|
|
Oil and gas reserves methodology
(C-OG9.2b) Explain which listing requirements or other methodologies you use to report reserves data. If your organization cannot provide data due to legal restrictions on reporting reserves figures in certain countries/areas, please explain this.
Question dependencies
This question only appears if you select “Upstream” in response to C-OG0.7.
Change from last year
Minor 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.
Oil and gas total reserves
(C-OG9.2c) Disclose your estimated total net reserves and resource base (million BOE), including the total associated with subsidiaries and equity-accounted entities.
Question dependencies
This question only appears if you select “Upstream” in response to C-OG0.7.
Change from last year
No change
Response options
Please complete the following table:
Estimated total net proved + probable reserves (2P) (million BOE)
|
Estimated total net proved + probable + possible reserves (3P) (million BOE)
|
Estimated net total resource base (million BOE)
|
Comment
|
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]
|
Text field [maximum 2,400 characters]
|
Oil
and gas reserves split
(C-OG9.2d) Provide an indicative percentage split for 2P, 3P reserves, and total resource base by hydrocarbon categories.
Question dependencies
This question only appears if you select “Upstream” in response to C-OG0.7.
Change from last year
No change
Response options
Please complete the following table:
Hydrocarbon category
|
Net proved + probable reserves (2P) (%)
|
Net proved + probable + possible reserves (3P) (%)
|
Net total resource base (%)
|
Comment
|
Crude oil/condensate/Natural gas liquids
|
Numerical field [enter a number from 0-100 using no decimals]
|
Numerical field [enter a number from 0-100 using no decimals]
|
Numerical field [enter a number from 0-100 using no decimals]
|
Text field [maximum 2,400 characters]
|
Natural gas
|
|
|
|
|
Oil sands (includes bitumen and synthetic crude)
|
|
|
|
|
Oil and gas split by development type
(C-OG9.2e)
Provide
an indicative percentage split for production, 1P, 2P, 3P reserves, and total
resource base by development types.
Question dependencies
This question only appears if you select “Upstream” in response to C-OG0.7.
Change from last year
No change
Connection to other frameworks
S&P Global Corporate Sustainability Assessment
Oil & Gas Production
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.
Development type
|
In-year net production (%)
|
Net proved reserves (1P) (%)
|
Net proved + probable reserves (2P) (%)
|
Net proved + probable + possible reserves (3P) (%)
|
Net total resource base (%)
|
Comment
|
Select from:
- Onshore
- Shallow-water
- Deepwater
- Ultra deepwater
- Arctic
- Oil sand/extra heavy oil
- Tight/shale
- LNG
- Other, please specify
|
Numerical field [enter a number from 0-100 using no decimals]
|
Numerical field [enter a number from 0-100 using no decimals]
|
Numerical field [enter a number from 0-100 using no decimals]
|
Numerical field [enter a number from 0-100 using no decimals]
|
Numerical field [enter a number from 0-100 using no decimals]
|
Text field [maximum 2,400 characters]
|
[Add Row]
Total refinery throughput
(C-OG9.3a) Disclose your total refinery throughput capacity in the reporting year in thousand barrels per day.
Question dependencies
This question only appears if you select “Downstream” in response to C-OG0.7.
Change from last year
No change
Response options
Please complete the following table:
Total refinery throughput capacity (Thousand barrels per day)
|
Numerical field up to 99,999 and up to 2 decimal places
|
Feedstocks used in refinery
(C-OG9.3b) Disclose feedstocks processed in the reporting year in million barrels per year.
Question dependencies
This question only appears if you select “Downstream” in response to C-OG0.7.
Change from last year
No change
Response options
Please complete the following table:
Feedstock
|
Throughput (Millions barrels)
|
Comment
|
Oil
|
Numerical field [enter a number from 0-9,999 using a maximum of 2 decimal places]
|
Text field [maximum 2,400 characters]
|
Other feedstocks
|
|
|
Total
|
|
|
Refinery products and net production
(C-OG9.3c)
Are you able to break down your refinery products and net production?
Question dependencies
This question only appears if you select “Downstream” in response to C-OG0.7.
Change from last year
No change
Response options
Select one of the following options:
(C-OG9.3d) Disclose your refinery products and net production in the reporting year in million barrels per year.
Question dependencies
This question only appears if you select “Yes” in response to C-OG9.3c.
Change from last year
No change
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 produced
|
Refinery net production (Million barrels) *not including products used/consumed on site
|
Select from:
- Liquified petroleum gas
- Gasolines
- Naphtha
- Kerosenes
- Diesel fuels
- Fuel oils
- Lubricants
- Waxes
- Asphalt and tar
- Petroleum coke
- Still gas
- Other, please specify
|
Numerical field [enter a number from 0-9,999 using a maximum of 2 decimal places]
|
[Add Row]
Chemicals production
(C-OG9.3e)
Please disclose your chemicals production in the reporting year in thousand
metric tons.
Question dependencies
This question only appears if you select “Chemicals” in response to C-OG0.7.
Change from last year
No change
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
|
Production, Thousand metric tons
|
Capacity, Thousand metric tons
|
Select from:
- High value chemicals (Steam cracking)
- Other, please specify
|
Numerical field [enter a number from 0-999,999 using a maximum of 2 decimal places]
|
Numerical field [enter a number from 0-999,999 using a maximum of 2 decimal places]
|
[Add Row]
(C-OG9.5a/C-CO9.5a) Break down, by fossil fuel expansion activity, your organization’s CAPEX in the reporting year and CAPEX planned over the next 5 years.
Change from last year
New question
Response options
Please complete the following table.
0 | 1 | 2 | 3 | 4 |
Expansion activity | CAPEX in the reporting year for this expansion activity (unit currency as selected in C0.4) | CAPEX in the reporting year for this expansion activity as % of total CAPEX in the reporting year | CAPEX planned over the next 5 years for this expansion activity as % of total CAPEX planned over the next 5 years | Explain your CAPEX calculations, including any assumptions |
---|
Exploration of new oil fields [OG only] | Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places] | Numerical field [enter a number from 0-100 using a maximum of 2 decimal places] | Numerical field [enter a number from 0-100 using a maximum of 2 decimal places] | Text field [maximum 2,500 characters] |
Exploration of new natural gas fields [OG only] | | | | |
Expansion of existing oil fields [OG only] | | | | |
Expansion of existing natural gas fields [OG only] | | | | |
Development of new coal mines [CO only] | | | | |
Expansion of existing coal mines [CO only] | | | | |
Low-carbon investments
(C-CE9.6/C-CG9.6/C-CH9.6/C-CN9.6/C-CO9.6/C-EU9.6/C-MM9.6/C-OG9.6/C-RE9.6/C-ST9.6/C-TO9.6/C-TS9.6) Does your organization invest in research and development (R&D) of low-carbon products or services related to your sector activities?
Change from last year
No change
Response options
Please complete the following table:
Investment in low-carbon R&D
|
Comment
|
Select from:
|
Text field [maximum 2,400 characters]
|
(C-CO9.6a/C-EU9.6a/C-OG9.6a) Provide details of your organization's investments in low-carbon R&D for your sector activities over the last three years.
Question dependencies
This question only appears if you select “Yes” in response to C-CE9.6/C-CG9.6/C-CH9.6/C-CN9.6/C-CO9.6/C-EU9.6/C-MM9.6/C-OG9.6/C-RE9.6/C-ST9.6C-TO9.6/C-TS9.6.
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.
Technology area
|
Stage of development in the reporting year
|
Average % of total R&D investment over the last 3 years
|
R&D investment figure in the reporting year (unit currency as selected in C0.4) (optional)
|
Average % of total R&D investment planned over the next 5 years
|
Explain how your R&D investment in this technology area is aligned with your climate commitments and/or climate transition plan
|
Select from:
Coal
- Control systems
- Carbon capture, utilization, and storage (CCUS)
- Coal bed methane capture
- Combustion optimization and modification
- Monitoring systems to reduce emissions
- Process improvements
- Renewable energy
- Other, please specify
- Unable to disaggregate by technology area
Electric Utilities
- Battery storage
- Carbon capture, utilization, and storage (CCUS)
- Demand response
- Efficient transmission technology
- Hydropower energy generation
- Mechanical storage
- Nuclear energy generation
- Ocean thermal energy generation
- Smart grid integration
- Solar energy generation
- Tidal energy generation
- Wave energy generation
- Wind energy generation
- Other, please specify
- Unable to disaggregate by technology area
Oil and Gas
- Advanced monitoring techniques
- Alternative liquid fuels
- Carbon capture, utilization, and storage (CCUS)
- Energy efficiency in transport
- Hydrogen
- Hydrogen storage
- Methane reforming with CCUS
- Pipeline
- Other, please specify/li>
- Unable to disaggregate by technology area
|
Select from:
- Basic academic/theoretical research
- Applied research and development
- Pilot demonstration
- Full/commercial-scale demonstration
- Small scale commercial deployment
- Large scale commercial deployment
|
Numerical field [enter a number 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]
|
Numerical field [enter a number from 0-100 using a maximum of 2 decimal places]
|
Text field [maximum 2,500 characters]
|
[Add Row]
Breakeven price (US$/BOE)
(C-OG9.7) Disclose the breakeven price (US$/BOE) required for cash neutrality during the reporting year, i.e. where cash flow from operations covers CAPEX and dividends paid/share buybacks.
Question dependencies
This question only appears if you select “Upstream” or “Downstream” in response to C-OG0.7.
Change from last year
No change
Response options
Please complete the following table:
Breakeven price (US$/BOE) |
---|
Numerical field [Enter a number from 0-999 using a maximum of 2 decimal places]. |
Transfers & sequestration of CO2 emissions
(C-OG9.8)
Is your organization involved in the sequestration of CO2?
Question dependencies
This question only appears if you select “Carbon capture and storage/utilization” in response to C-OG0.7.
Change from last year
No change
Response options
Select one of the following options:
(C-OG9.8a) Provide, in metric tons CO2, gross masses of CO2 transferred in and out of the reporting organization (as defined by the consolidation basis).
Question dependencies
This question only appears if you select “Yes” in response to C-OG9.8.
Change from last year
Modified question
Response options
Please complete the following table:
Transfer direction
|
CO2 transferred in the reporting year (metric tons CO2)
|
Types of CO2 transfer
|
CO2 transferred in
|
Numerical field [enter a number from 0-999,999 using a maximum
of 2 decimal places]
|
Select all that apply:
- Transfer from a flue gas system
- Transfer from an industrial process
- Purchase from a naturally-occurring underground source
- Transfer from another company under a storage agreement
- Other, please specify
|
CO2 transferred out
|
Numerical field [enter a number from 0-999,999 using a maximum
of 2 decimal places]
|
Select all that apply:
- Sold to the market for use in commercial products
- Sold to the market as a feedstock to other chemical or industrial processes
- Transferred to another company for acid gas injection (CO2 and H2S co-injected into a production reservoir)
- Transferred to another company for enhanced oil recovery (EOR) operations
- Transferred to another company for enhanced shale gas recovery (ESGR) operations
- Transferred to another company for other enhanced gas recovery (EGR) operations
- Transferred to another company for enhanced coal bed methane (ECBM) operations
- Other, please specify
|
(C-OG9.8b)
Provide gross masses of CO2 injected and stored for the purposes of CCS during
the reporting year according to the injection and storage pathway.
Question dependencies
This question only appears if you select “Yes” in response to C-OG9.8.
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.
Injection and storage pathway
|
Injected CO2 in the reporting year (metric tons CO2)
|
Percentage of injected CO2 intended for long-term (>10,000 year) storage
|
CO2 leakage in the reporting year during injection (metric tons CO2)
|
Select from:
- Acid gas injection (CO2 and H2S co-injected into a production reservoir)
- CO2 used for enhanced oil recovery (EOR)
- CO2 used for enhanced shale gas recovery (ESGR)
- CO2 used for other enhanced gas recovery (EGR)
- CO2 used for enhanced coal bed methane (ECBM) operations
- CO2 injected into saline formations for long-term storage
- CO2 injected into depleted oil and gas reservoirs for long-term storage
- CO2 injected into other deep geological formation for long-term storage
- CO2 injected into basalts for long-term storage
- CO2 injected for storage through mineral carbonation
- Other, please specify
|
Numerical field [enter a number from 0-99,999,999,999 using a
maximum of 2 decimal places]
|
Numerical field [enter a number from 0-100 using a maximum of 2 decimal places]
|
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places]
|
Year in which injection began
|
Cumulative CO2 injected and stored (metric tons CO2)
|
Ongoing leakage (average estimated % of stored CO2 per year)
|
Describe your process for monitoring leakage and any long-term storage of the CO2 |
Numerical field [enter a year e.g. 1999. The value must be in the range 1900-2023]
|
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places]
|
Numerical field [enter a number from 0-100 using a maximum of 2 decimal places]
|
Text field [max 2,500 characters]
|
[Add Row]
(C-OG9.8c)
Provide clarification on any other relevant
information pertaining to your activities related to transfer and sequestration
of CO2.
Question dependencies
This question only appears if you select “Yes” in response to C-OG9.8.
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.
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
Carbon pricing systems
(C11.1) Are any of your operations or activities regulated by a carbon pricing system (i.e. ETS, Cap & Trade or Carbon Tax)?
Change from last year
No change
Connection to other frameworks
SDG
Goal 13: Climate action
Response options
Select one of the following options:
- Yes
- No, but we anticipate being regulated in the next three years
- No, and we do not anticipate being regulated in the next three years
(C11.1a) Select the carbon pricing regulation(s) which impacts your operations.
Question dependencies
This question only appears if you select “Yes” in response to C11.1.
Change from last year
Minor change
Connection to other frameworks
SDG
Goal 13: Climate action
Response options
Select all that apply from the following options:
- Alberta TIER - ETS
- Argentina carbon tax
- Australia ERF Safeguard Mechanism – ETS
- Baja California carbon tax
- BC carbon tax
- BC GGIRCA - ETS
- Beijing pilot ETS
- California CaT – ETS
- Canada federal fuel charge
- Canada federal Output Based Pricing System (OBPS) - ETS
- Chile carbon tax
- China national ETS
- Chongqing pilot ETS
- Colombia carbon tax
- Denmark carbon tax
- Estonia carbon tax
- EU ETS
- Finland carbon tax
- France carbon tax
- Fujian pilot ETS
- Germany ETS
- Guangdong pilot ETS
- Hubei pilot ETS
- Iceland carbon tax
- Ireland carbon tax
- Japan carbon tax
- Kazakhstan ETS
- Korea ETS
- Latvia carbon tax
- Liechtenstein carbon tax
- Luxembourg carbon tax
- Massachusetts state ETS
- Mexico carbon tax
- Mexico pilot ETS
- Netherlands carbon tax
- New Brunswick carbon tax
- New Brunswick ETS
- New Zealand ETS
- Newfoundland and Labrador carbon tax
- Newfoundland and Labrador PSS - ETS
- Northwest Territories carbon tax
- Norway carbon tax
- Nova Scotia CaT - ETS
- Ontario EPS - ETS
- Oregon ETS
- Poland carbon tax
- Portugal carbon tax
- Prince Edward Island carbon tax
- Québec CaT - ETS
- RGGI - ETS
- Saitama ETS
- Saskatchewan OBPS - ETS
- Shanghai pilot ETS
- Shenzhen pilot ETS
- Singapore carbon tax
- Slovenia carbon tax
- South Africa carbon tax
- Spain carbon tax
- Sweden carbon tax
- Switzerland carbon tax
- Switzerland ETS
- Tamaulipas carbon tax
- Tianjin pilot ETS
- Tokyo CaT - ETS
- UK Carbon Price Support
- UK ETS
- Ukraine carbon tax
- Uruguay CO2 tax
- Washington CAR – ETS
- Zacatecas carbon tax
- Other carbon tax, please specify
- Other ETS, please specify
(C11.1b) Complete the following table for each of the emissions trading schemes you are regulated by.
Question dependencies
This question only appears if you select an emissions trading option in response to C11.1a.
Change from last year
Minor change
Connection to other frameworks
SDG
Goal 13: Climate action
Response options
Please complete the following table.
1
|
2
|
3
|
4
|
5
|
System name
|
% of Scope 1 emissions covered by the ETS
|
% of Scope 2 emissions covered by the ETS
|
Period start date
|
Period end date
|
Fixed table rows are populated by selection in C11.1a
|
Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]
|
Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]
|
Enter the start date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.
|
Enter the finish date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.
|
6
|
7
|
8
|
9
|
10
|
11
|
Allowances allocated
|
Allowances purchased
|
Verified Scope 1 emissions in metric tons CO2e
|
Verified Scope 2 emissions in metric tons CO2e
|
Details of ownership
|
Comment
|
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]
|
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]
|
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]
|
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]
|
Select from:
- Facilities we own and operate
- Facilities we own but do not operate
- Facilities we operate but do not own
- Other, please specify
|
Text field [maximum 2,400 characters]
|
(C11.1c) Complete the following table for each of the tax systems you are regulated by.
Question dependencies
This question only appears if you select a carbon tax system in response to C11.1a.
Change from last year
Minor change
Connection to other frameworks
SDG
Goal 13: Climate action
Response options
Please complete the following table
Tax system
|
Period start date
|
Period end date
|
% of total Scope 1 emissions covered by tax
|
Total cost of tax paid
|
Comment
|
Fixed table rows are populated by selection in C11.1a
|
Enter the start date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.
|
Enter the finish date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.
|
Numerical field [enter a number from 0-100 using a maximum of 2 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]
|
Text field [maximum 2,400 characters]
|
(C11.1d) What is your strategy for complying with the systems you are regulated by or anticipate being regulated by?
Question dependencies
This question only appears if you select “Yes” or “No, but we anticipate being regulated in the next three years” in response to C11.1
Change from last year
No change
Connection to other frameworks
SDG
Goal 13: Climate action
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.
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:
(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:
|
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:
|
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]
|
[Add Row]
Internal price on carbon
(C11.3) Does your organization use an internal price on carbon?
Change from last year
No change
Response options
Select one of the following options:
- Yes
- No, but we anticipate doing so in the next two years
- No, and we don’t anticipate doing so in the next two years
(C11.3a) Provide details of how your organization uses an internal price on carbon.
Question dependencies
This question only appears if you select “Yes” in response to C11.3.
Change from last year
Modified question
Connection to other frameworks
S&P Global Corporate Sustainability Assessment
Internal Carbon Pricing
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
|
7
|
Type of internal carbon price
|
How the price is determined
|
Objective(s) for implementing this internal carbon price
|
Scope(s) covered
|
Pricing approach used – spatial variance
|
Pricing approach used – temporal variance
|
Indicate how you expect the price to change over time*
|
Select from:
- Shadow price
- Internal fee
- Internal trading
- Implicit price
- Other, please specify
|
Select all that apply:
- Alignment with the price of allowances under an Emissions Trading Scheme
- Alignment with the price of a carbon tax
- Social cost of carbon
- Price/cost of voluntary carbon offset credits
- Cost of required measures to achieve emissions reduction targets
- Benchmarking against peers
- Price with material impact on business decisions
- Other, please specify
|
Select all that apply:
- Change internal behavior
- Drive energy efficiency
- Drive low-carbon investment
- Identify and seize low-carbon opportunities
- Navigate GHG regulations
- Stakeholder expectations
- Stress test investments
- Reduce supply chain emissions
- Set a carbon offset budget
- Other, please specify
|
Select all that apply:
- Scope 1
- Scope 2
- Scope 3 (upstream)
- Scope 3 (downstream
|
Select from:
- Uniform
- Differentiated
- Other, please specify
|
Select from:
- Static
- Evolutionary
- Other, please specify
|
Text field [maximum 1,000 characters]
|
8
|
9
|
10
|
11
|
12
|
Actual price(s) used – minimum (currency as specified in C0.4 per metric ton CO2e)
|
Actual price(s) used – maximum (currency as specified in C0.4 per metric ton CO2e)
|
Business decision-making processes this internal carbon price is applied to
|
Mandatory enforcement of this internal carbon price within these business decision-making processes
|
Explain how this internal carbon price has contributed to the implementation of your organization’s climate commitments and/or climate transition plan
|
Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places and no commas]
|
Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places and no commas]
|
Select all that apply:
- Capital expenditure
- Operations
- Procurement
- Product and R&D
- Remuneration
- Risk management
- Opportunity management
- Value chain engagement
- Public policy engagement
- Other, please specify
|
Select from:
- Yes, for all decision-making processes
- Yes, for some decision-making processes, please specify
- No
|
Text field [maximum 2,500 characters]
|
[Add Row]
C12 Engagement
Value chain engagement
(C12.1) Do you engage with your value chain on climate-related issues?
Change from last year
Modified guidance
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Response options
Select all that apply from the following options:
- Yes, our suppliers
- Yes, our customers/clients
- Yes, our investees [Financial services only]
- Yes, other partners in the value chain
- No, we do not engage
(C12.1a) Provide details of your climate-related supplier engagement strategy.
Question dependencies
This question only appears if you select “Yes, our suppliers” in response to C12.1.
Change from last year
Minor change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
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.
Type of engagement
|
Details of engagement
|
% of suppliers by number
|
% total procurement spend (direct and indirect)
|
% of supplier-related Scope 3 emissions as reported in C6.5
|
Rationale for the coverage of your engagement
|
Impact of engagement, including measures of success
|
Comment
|
Select from:
- Information collection (understanding supplier behavior)
- Engagement & incentivization (changing supplier behavior)
- Innovation & collaboration (changing markets)
- Other, please specify
|
Select all that apply:
Information collection (understanding supplier behavior)
-
Collect GHG emissions data at least annually from suppliers
- Collect targets information at least annually from suppliers
- Collect climate-related risk and opportunity information at least annually from suppliers
- Collect climate transition plan information at least annually from suppliers
- Collect other climate related information at least annually from suppliers
- Other, please specify
Engagement & incentivization (changing supplier behavior)
- Run an engagement campaign to educate suppliers about climate change
- Provide training, support, and best practices on how to make credible renewable energy usage claims
- Provide training, support, and best practices on how to set science-based targets
- Directly work with suppliers on exploring corporate renewable energy sourcing mechanisms
- Climate change performance is featured in supplier awards scheme
- Offer financial incentives for suppliers who reduce your operational emissions (Scopes 1 & 2)
- Offer financial incentives for suppliers who reduce your downstream emissions (Scopes 3)
- Offer financial incentives for suppliers who reduce your upstream emissions (Scopes 3)
- Offer financial incentives for suppliers who increase the share of renewable energy in their total energy mix
-
Offer financial incentives for suppliers who develop/adopt a climate transition plan
-
Facilitate adoption of a unified climate transition approach with suppliers
- Other, please specify
Innovation & collaboration (changing markets)
- Run a campaign to encourage innovation to reduce climate impacts on products and services
- Collaborate with suppliers on innovative business models to source renewable energy
- Invest jointly with suppliers in R&D of relevant low-carbon technologies
- Other, please specify
|
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 2,400 characters]
|
Text field [maximum 2,400 characters]
|
Text field [maximum 2,400 characters]
|
[Add Row]
(C12.1b) Give details of your climate-related engagement strategy with your customers.
Question dependencies
This question only appears if you select “Yes, our customers/clients” in response to C12.1.
Change from last year
Minor change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
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.
Type of engagement
|
Details of engagement
|
% of customers by number
|
% customer-related Scope 3 emissions as reported in C6.5
|
Please explain the rationale for selecting this group of customers and scope of engagement
|
Impact of engagement, including measures of success
|
Select from:
- Education/information sharing
- Collaboration & innovation
- Other, please specify
|
Select from drop-down options below
|
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 2,400 characters]
|
Text field [maximum 2,400 characters]
|
[Add Row]
Details of engagement drop-down options:
Education/ information sharing
Select one of the following options:
- Run an engagement campaign to educate customers about your climate change performance and strategy
- Run an engagement campaign to educate customers about the climate change impacts of (using) your products, goods, and/or services
- Share information about your products and relevant certification schemes (i.e. Energy STAR)
Collaboration & Innovation
Select one of the following options:
- Collaborate with customers in creation and review of your climate transition plan
- Run a campaign to encourage innovation to reduce climate change impacts
- Other, please specify
(C12.1d) Give details of your climate-related engagement strategy with other partners in the value chain.
Question dependencies
This question only appears if you select “Yes, other partners in the value chain” in response to C12.1.
Change from last year
Modified guidance
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
NZAM (FS only)
Commitment 8
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.
(C12.1e) Why do you not engage with any elements of your value chain on climate-related issues, and what are your plans to do so in the future?
Question dependencies
This question only appears if you select “No, we do not engage” in response to C12.1.
Change from last year
No change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
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.
Climate-related requirements
(C12.2) Do your suppliers have to meet climate-related requirements as part of your organization’s purchasing process?
Change from last year
No change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Response options
Select one of the following options:
- Yes, climate-related requirements are included in our supplier contracts
- Yes, suppliers have to meet climate-related requirements, but they are not included in our supplier contracts
- No, but we plan to introduce climate-related requirements within the next two years
- No, and we do not plan to introduce climate-related requirements within the next two years
(C12.2a) Provide details of the climate-related requirements that suppliers have to meet as part of your organization’s purchasing process and the compliance mechanisms in place.
Question dependencies
This question only appears if any “Yes…” option is selected in response to C12.2.
Change from last year
No change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
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.
Climate-related requirement
|
Description of this climate related requirement
|
% suppliers by procurement spend that have to comply with this climate-related requirement
|
% suppliers by procurement spend in compliance with this climate-related requirement
|
Mechanisms for monitoring compliance with this climate-related requirement
|
Response to supplier non-compliance with this climate-related requirement
|
Select from drop-down options below
|
Text field [maximum 1,500 characters]
|
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 all that apply:
- Certification
- Supplier self-assessment
- First-party verification
- Second-party verification
- Off-site third-party verification
- On-site third-party verification
- Grievance mechanism/Whistleblowing hotline
- Supplier scorecard or rating
- No mechanism for monitoring compliance
- Other, please specify
|
Select from:
- Exclude
- No response
- Retain and engage
- Suspend and engage
- Other, please specify
|
[Add row]
Climate-related requirement drop-down options:
- Complying with regulatory requirements
- Climate-related disclosure through a public platform
- Climate-related disclosure through a non-public platform
- Fugitive emissions reductions
- Implementation of emissions reduction initiatives
- Measuring product-level emissions
- Purchasing renewable energy
- Setting a low-carbon energy target
- Meeting minimum emissions intensity standards for the supplied product or service
- Product Carbon Footprint (PCF) reductions
- Setting a science-based emissions reduction target
- Setting a renewable energy target
- Waste reduction and material circularity
- Other, please specify
Question Question C-AC12.2/C-FB12.2/C-PF12.2 only applies to organizations with activities in the following sectors:
- Agricultural commodities
- Food, beverage & tobacco
- Paper & forestry
Public policy engagement
(C12.3) Does your organization engage in activities that could either directly or indirectly influence policy, law, or regulation that may impact the climate?
Change from last year
Modified question
Connection other frameworks
S&P
Global Corporate Sustainability Assessment
Environmental Policy & Commitments
NZAM (FS only)
Commitment 9
Response options
Please complete the following table.
External engagement activities that could directly or indirectly influence policy, law, or regulation that may impact the climate
|
Does your organization have a public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement?
|
Attach commitment or position statement(s)
|
Describe the process(es) your organization has in place to ensure that your external engagement activities are consistent with your climate commitments and/or climate transition plan
|
Primary reason for not engaging in activities that could directly or indirectly influence policy, law, or regulation that may impact the climate
|
Explain why your organization does not engage in activities that could directly or indirectly influence policy, law, or regulation that may impact the climate
|
Select all that apply:
- Yes, we engage directly with policy makers
- Yes, our membership of/engagement with trade associations could influence policy, law, or regulation that may impact the climate
- Yes, we fund organizations or individuals whose activities could influence policy, law, or regulation that may impact the climate
- No, we have assessed our activities, and none could either directly or indirectly influence policy, law, or regulation that may impact the climate
- Not assessed
|
Select from:
- Yes
- No, but we plan to have one in the next two years
- No, and we do not plan to have one in the next two years
|
[Attachment(s)]
|
Text field [maximum 2,500 characters]
|
Select from:
- Important but not an immediate priority
- Judged to be unimportant
- Lack of internal resources
- No instruction from management
- Other, please specify
|
Text field [maximum 2,500 characters]
|
(C12.3a) On what policy, law, or regulation that may impact the climate has your organization been engaging directly with policy makers in the reporting year?
Question dependencies
This question only appears if you select “Direct engagement with policy makers” in response to C12.3.
Change from last year
Modified question
Connection to other frameworks
NZAM (FS only)
Commitment 9
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
|
7
|
Specify the policy, law, or regulation on which your organization is engaging with policy makers
|
Category of policy, law, or regulation that may impact the climate
|
Focus area of policy, law, or regulation that may impact the climate
|
Policy, law, or regulation geographic coverage
|
Country/area/region the policy, law, or regulation applies to
|
Your organization’s position on the policy, law, or regulation
|
Description of engagement with policy makers
|
Text field [maximum 1,500 characters]
|
- Climate change mitigation
- Climate change adaptation
- Low-carbon products and services
- Carbon pricing, taxes, and subsidies
|
Select all that apply from the drop-down below
|
Select from:
- Global
- Regional
- National
- Sub-national
- Unknown
|
Select all that apply:[Country/area/region drop-down list]
|
Select from:
- Oppose
- Neutral
- Support with no exceptions
- Support with minor exceptions
- Support with major exceptions
- Undecided
|
Text field [maximum 2,500 characters]
|
8
|
9
|
10
|
Details of exceptions (if applicable) and your organization’s proposed alternative approach to the policy, law or regulation
|
Have you evaluated whether your organization’s engagement on this policy, law, or regulation is aligned with the goals of the Paris Agreement?
|
Please explain whether this policy, law or regulation is central to the achievement of your climate transition plan and, if so, how?
|
Text field [maximum 2,500 characters]
|
Select from:
- Yes, we have evaluated, and it is aligned
- Yes, we have evaluated, and it is not aligned
- No, we have not evaluated
|
Text field [maximum 2,500 characters]
|
[Add Row]
Focus of policy, law or regulation that may impact the climate drop-down options (column 3)
Climate change mitigation
- Climate-related reporting
- Climate-related targets
- Climate transition plans
- Emissions – CO2
- Emissions – methane
- Emissions – other GHGs
- International agreement related to climate change mitigation
- Low-carbon, non-renewable energy generation
- New fossil fuel energy generation capacity
- Renewable energy generation
- Traceability requirements
- Transparency requirements
- Verification and audits
- Other, please specify
Climate change adaptation
- International agreement related to climate change adaptation
- Construction and housing
- Food security
- Planning
- Public health
- Transport infrastructure
- Other, please specify
Low-carbon products and services
- Alternative fuels
- Circular economy
- Electricity grid access for renewables
- Energy attribute certificate systems
- Energy efficiency requirements
- Extended Producer Responsibility (EPR)
- Green electricity tariffs/renewable energy PPAs
- Low-carbon innovation and R&D
- Technology requirements
- Sustainable finance
- Other, please specify
Carbon pricing, taxes, and subsidies
- Carbon taxes
- Emissions trading schemes
- Carbon offsets
- Subsidies for renewable energy projects
- Subsidies for low-carbon, non-renewable energy projects
- Subsidies for fossil fuel exploration and/or extraction
- Subsidies on products or services
- Subsidies on infrastructure
- Taxes on products or services
- Other, please specify
(C12.3b) Provide details of the trade associations your organization is a member of, or engages with, which are likely to take a position on any policy, law or regulation that may impact the climate
Question dependencies
This question only appears if you select “Yes, our membership of/engagement with trade associations could influence policy, law, or regulation that may impact the climate” in response to column 1 in C12.3.
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.
Trade association
|
Is your organization's position on climate change policy consistent with theirs?
|
Has your organization attempted to influence their position in the reporting year?
|
Describe how your organization’s position is consistent with or differs from the trade association’s position, and any actions taken to influence their position
|
Funding figure your organization provided to this trade association in the reporting year, (currency as selected in C0.4) |
Describe the aim of your organization’s funding
|
Have you evaluated whether your organization’s engagement with this trade association is aligned with the goals of the Paris Agreement?
|
Select from drop-down options in table below
|
Select from:
- Consistent
- Inconsistent
- Mixed
- Unknown
|
Select from:
- Yes, and they have changed their position
- Yes we attempted to influence them but they did not change their position
- Yes, we publicly promoted their current position
- Yes, we publicly opposed their current position
- Yes, we decided to terminate our membership within the next two years
- Yes, we terminated our membership in the reporting year
- No, we did not attempt to influence their position
- No, we do not know their position
|
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]
|
Select from:
- Yes, we have evaluated, and it is aligned
- Yes, we have evaluated, and it is not aligned
- No, we have not evaluated
|
[Add Row]
Trade association drop-down options (column 1)
- Advanced Energy Economy (AEE)
- Alliance for Automotive Innovation
- Alliance of Automobile Manufacturers
- American Chemistry Council
- American Fuel & Petrochemical Manufacturers
- American Gas Association
- American Legislative Exchange Council
- American Petroleum Institute
- American Wind Energy Association (AWEA)
- Business Council of Australia
- Business Roundtable
- BusinessEurope
- California Chamber of Commerce
- Canadian Association of Petroleum Producers
- CEMBUREAU: The European Cement Association
- Confederation of British Industry (CBI)
- Confederation of Indian Industries (CII)
- Consumer Goods Forum (CGF)
- Cross Sector Biodiversity Initiative (CSBI)
- Edison Electric Institute (EII)
- Eurelectric
- Eurometaux
- European Automobile Manufacturers Association
- European Chemical Industry Council (CEFIC)
- European Roundtable of Industrialists (ERT)
- European Steel Association (Eurofer)
- Federation of French Industry (MEDEF)
- Federation of German Industries (BDI)
- Federation of Indian Chambers of Commerce & Industry (FICCI)
- FuelsEurope
- German Automotive Association (VDA)
- German Chemical Industry Association (VCI)
- Global Off-Grid Lighting Association (GOGLA)
- Global Wind Energy Council (GWEC)
- International Air Transport Association
- International Association of Oil and Gas Producers (IOGP)
- International Chamber of Commerce (ICC)
- International Chamber of Shipping
- International Council on Mining & Metals (ICMM)
- Japan Business Federation (Keidanren)
- Japan Chemical Industry Association/日本化学工業協会
- Japan Iron and Steel Federation
- Minerals Council of Australia
- National Association of Manufacturers
- National Mining Association
- Portland Cement Association
- Solar Energy Industries Association (SEIA)
- SolarPower Europe
- Sustainable Agriculture Initiative Platform (SAIP)
- The Japan Electrical Manufacturers’ Association (JEMA)
- Tropical Forest Alliance
- US Chamber of Commerce
- WindEurope
- World Coal Association
- World Steel Association
- Other, please specify
(C12.3c) Provide details of the funding you provided to other organizations or individuals in the reporting year whose activities could influence policy, law, or regulation that may impact the climate.
Question dependencies
This question only appears if you select “Yes, we fund organizations or individuals whose activities could influence policy, law, or regulation that may impact the climate” in response to C12.3.
Change from last year
Minor change
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.
Type of organization or individual
|
State the organization or individual to which you provided funding
|
Funding figure your organization provided to this organization or individual in the reporting year (currency as selected in C0.4)
|
Describe the aim of this funding and how it could influence policy, law or regulation that may impact the climate
|
Have you evaluated whether this funding is aligned with the goals of the Paris Agreement?
|
Select from:
- Governmental institution
- Independent consultant
- International Governmental Organization (IGO)
- Non-Governmental Organization (NGO) or charitable organization
- Political party or political candidate
- Political committee
- Private company
- Publicly-listed company
- Research organization
- Start-up company
- State-Owned Enterprise (SOE)/Government-Owned Corporation (GOC)
- Trust or foundation
- University or other educational institution
- Other, please specify
|
Text field [maximum 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]
|
Select from:
- Yes, we have evaluated, and it is aligned
- Yes, we have evaluated, and it is not aligned
- No, we have not evaluated
|
[Add row]
Communications
(C12.4) Have you published information about your organization’s response to climate change and GHG emissions performance for this reporting year in places other than in your CDP response? If so, please attach the publication(s).
Change from last year
No change
Connection to other frameworks
Goal 12: Responsible consumption and production
NZAM (FS Only)
Commitment 10
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.
Publication
|
Status
|
Attach the document
|
Page/Section reference
|
Content elements
|
Comment
|
Select from:
- In mainstream reports
- In mainstream reports, in line with the CDSB framework (as amended to incorporate the TCFD recommendations)
- In mainstream reports, incorporating the TCFD recommendations
- In other regulatory filings
- In voluntary communications
- In voluntary sustainability report
- No publications with information about our response to climate-related issues and GHG emissions performance
- Other, please specify
|
Select from:
- Complete
- Underway – previous year attached
- Underway – this is our first year
|
Attach your document here.
|
Text field [maximum 500 characters]
|
Select all that apply:
- Governance
- Strategy
- Risks & Opportunities
- Emissions figures
- Emission targets
- Other metrics
- Other, please specify
|
Text field [maximum 2,400 characters]
|
[Add Row]
Industry collaboration
(C12.5) Indicate the collaborative frameworks, initiatives and/or commitments related to environmental issues for which you are a signatory/member.
Change from last year
New question for all sectors except FS
Connection to other frameworks
NZAM (FS only)
General commitment
Response options
Please complete the following table.
(*column/row appearance is dependent on selections in this or other questions)
Environmental collaborative framework, initiative and/or commitment
|
Describe your organization’s role within each framework, initiative and/or commitment*
|
Select all that apply:
[dropdown list below]
|
Text field [maximum 5,000 characters]
|
Environmental collaborative framework, initiative and/or commitment options (column 1)
- We are not a signatory/member of any collaborative framework, initiative and/or commitment related to environmental issues
- Alliance for Climate Action (ACA)
- Alliance for Water Stewardship (AWS) [FS Only]
- Asia Investor Group on Climate Change (AIGCC)
- Asia Sustainable Finance Initiative (ASFI) [FS Only]
- Banking Environment Initiative [FS Only]
- Business Ambition for 1.5C
- Business Declares
- CDP Signatory [FS only]
- CBN Expert SME Community
- Ceres Valuing Water Initiative [FS only]
- Cerrado Manifesto [FS only]
- CEO Water Mandate [FS only]
- Certified B Corporation
- Chambers Climate Coalition
- Climate Action 100+
- Climate Bonds Initiative Partner Programme [FS only]
- Climate Disclosure Standards Board (CDSB)
- ClimateWise Principles
- Collective Commitment of Climate Action
- European Climate Pact
- Equator Principles [FS only]
- Exponential Roadmap Initiative
- Fashion Charter for Climate Action
- Forest Stewardship Council (FSC) [FS only]
- Future Net Zero with CBN
- G7 Investors Global Initiative [FS only]
- Glasgow Financial Alliance for Net Zero (GFANZ) [FS only]
- Global Alliance for Banking on Values (GABV) [FS only]
- Global e-Sustainability Initiative
- Global Reporting Initiative (GRI) Community Member
- Global Roundtable for Sustainable Beef (GRSB) [FS only]
- Health Care Without Harm
- IIF Forum on Implementation of TCFD Recommendations
- Institutional Investors Group on Climate Change (IIGCC) [FS only]
|
- International Corporate Governance Network (ICGN)
- International Sustainability & Carbon Certification (ISCC)
- International Wineries for Climate Action
- Investor Group on Climate Change (IGCC) [FS only]
- Investor Network on Climate Risk (INCR) [FS only]
- Japan Climate Leaders’ Partnership (JCLP)
- Mission Possible Partnership
- Montreal Pledge [FS only]
- Natural Capital Finance Alliance [FS only]
- Net Zero Banking Alliance [FS only]
- Net Zero Insurance Alliance [FS only]
- Net Zero Asset Managers initiative [FS only]
- Net Zero Asset Owner Alliance [FS only]
- Net Zero Financial Service Providers Alliance [FS only]
- Net Zero Investment Consultants Initiative [FS only]
- New York Declaration on Forests [FS only]
- Paris Agreement Capital Transition Assessment (PACTA) [FS only]
- Paris Aligned Investment Initiative [FS only]
- Partnership for Biodiversity Accounting Financials (PBAF) [FS only]
- Partnership for Carbon Accounting Financials (PCAF) [FS only]
- Planet Mark
- Pledge to Net Zero
- PRI Investor Working Group on Sustainable Palm Oil [FS only]
- Principle for Responsible Investment (PRI) [FS only]
- Programme for the Endorsement of Forest Certification (PEFC) [FS only]
- Positive Impact Initiative
- RE100
- Race to Zero Campaign
- Roundtable on Responsible Soy (RTRS) [FS only]
- Roundtable on Sustainable Palm Oil (RSPO) [FS only]
|
- Science Based Targets Network (SBTN)
- Science-Based Targets Initiative for Financial Institutions (SBTi-FI) [FS only]
- SME Climate Hub
- Soft Commodities Compact [FS only]
- Sports for Climate Action
- Sustainable Agriculture Initiative (SAI)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Task Force on Nature-related Financial Disclosures (TNFD)
- The B Team
- The Climate Pledge
- The Investor Agenda [FS only]
- Transition Pathway Initiative
- The Water Council [FS only]
- Tropical Forest Alliance 2020 [FS only]
- UN Global Compact
- UNEP FI [FS only]
- UNEP FI Portfolio Decarbonization Coalition
- UNEP FI Principles for Responsible Banking [FS only]
- UNEP FI Principles for Sustainable Insurance [FS only]
- UNEP FI TCFD Pilot [FS only]
- We Are Still In
- We Mean Business
- World Business Council for Sustainable Development (WBCSD)
- Other, please specify
|
C13 Module Dependencies
Module C13 only applies to organizations with activities in the following sectors:
- Agricultural commodities
- Food, beverage & tobacco
- Paper & forestry
C14 Module Dependencies
Module C14 only applies to organizations with activities in the Financial Services sector.
C15 Biodiversity
Biodiversity
(C15.1) Is there board-level oversight and/or executive management-level responsibility for biodiversity-related matters within your organization?
Change from last year
No change
Connection to other frameworks
SDG
Goal 15: Life on land
Response options
Please complete the following table:
(*column/row appearance is dependent on selections in this or other questions)
Board-level oversight and/or executive management-level responsibility for biodiversity-related issues
|
Description of oversight and objectives relating to biodiversity*
|
Scope of board-level oversight [FS Only]*
|
Select from:
- Yes, both board-level oversight and executive management-level responsibility
- Yes, board-level oversight
- Yes, executive management-level responsibility
- No, but we plan to have both within the next two years
- No, and we do not plan to have both within the next two years
|
Text field [maximum 2,500 characters]
|
Select all that apply:
- Risks and opportunities to our own operations
- Risks and opportunities to our bank lending activities
- Risks and opportunities to our investment activities
- Risks and opportunities to our insurance underwriting activities
- The impact of our own operations on biodiversity
- The impact of our bank lending activities on biodiversity
- The impact of our investing activities on biodiversity
- The impact of our insurance underwriting activities on biodiversity
|
(C15.2) Has your organization made a public commitment and/or endorsed any initiatives related to biodiversity?
Change from last year
No change
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Goal 13: Climate Action
Goal 15: Life on land
Response options
Please complete the following table:
(*column/row appearance is dependent on selections in this or other questions)
Indicate whether your organization made a public commitment or endorsed any initiatives related to biodiversity | Biodiversity-related public commitments* | Initiatives endorsed* |
---|
Select from:- Yes, we have made public commitments and publicly endorsed initiatives related to biodiversity
- Yes, we have made public commitments only
- Yes, we have endorsed initiatives only
- No, but we plan to do so within the next 2 years
- No, and we do not plan to do so within the next 2 years
| Select all that apply:- Commitment to Net Positive Gain
- Commitment to No Net Loss
- Adoption of the mitigation hierarchy approach
- Commitment to not explore or develop in legally designated protected areas
- Commitment to respect legally designated protected areas
- Commitment to avoidance of negative impacts on threatened and protected species
- Commitment to no conversion of High Conservation Value areas
- Commitment to secure Free, Prior and Informed Consent (FPIC) of Indigenous Peoples
- Commitment to no trade of CITES listed species
- Other, please specify
| Select all that apply:- CBD - Global Biodiversity Framework
- SDG
- CITES
- F4B - Finance for Biodiversity
- PBAF - Partnership for Biodiversity Accounting Financials [FS only]
- Other, please specify
|
(C15.3) Does your organization assess the impacts and dependencies of its value chain on biodiversity?
Change from last year
Modified question
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Goal 15: Life on Land
Response options
Please complete the following table:
(*column/row appearance is dependent on selections in this or other questions)
0
|
1
|
2
|
3
|
4
|
5
|
Type of assessment
|
Indicate whether your organization undertakes this type of assessment
|
Value chain stage(s) covered*
|
Portfolio activity [FS only]*
|
Tools and methods to assess impacts and/or dependencies on biodiversity*
|
Please explain how the tools and methods are implemented and provide an indication of the associated outcome(s)*
|
Impacts on biodiversity
|
Select from:
- Yes
- No, but we plan to within the next two years
- No and we don’t plan to within the next two years
|
Select all that apply:
- Direct operations
- Upstream
- Downstream [not shown to FS]
- Portfolio activity [FS only]
|
Select all that apply:
- Bank lending portfolio (Bank)
- Investing portfolio (Asset manager)
- Investing portfolio (Asset owner)
- Insurance underwriting portfolio (Insurance company)
|
Select all that apply from drop-down options below
|
Text field [maximum 2,500 characters]
|
Dependencies on biodiversity
|
|
|
|
|
|
Tools and methods to assess impacts and/or dependencies on biodiversity (column 4)
- BFC – Biodiversity Footprint Calculator
- BFM – Biodiversity Footprint Methodology
- BIM – Biodiversity Impact Metric
- Biodiversity indicators for site-based impacts
- Biological Diversity Protocol
- Bioscope
- BISI – Biodiversity Indicators for Site-based impacts
- BNGC – Biodiversity Net Gain Calculator
- CBD – Global Biodiversity Framework
- CBF – Corporate Biodiversity Footprint
- CISL Biodiversity Impact Metric
- ENCORE tool
- F4B - Finance for Biodiversity [FS only]
|
- GBS – Global Biodiversity Score
- IBAT – Integrated Biodiversity Assessment Tool
- LafargeHolcim
- LIFE Key
- Natural Capital Protocol
- PBAF – Partnership for Biodiversity Accounting Financials [FS only]
- PBF – Product Biodiversity Footprint
- ReCiPe
- SBTN materiality tool
- STAR – Species Threat Abatement and Restoration metric
- TNFD – Taskforce on Nature-related Financial Disclosures
- WBCSD Corporate Ecosystem Services Review
- No biodiversity assessment tools/methods used
- Other, please specify
|
(C15.4) Does your organization have activities located in or near to biodiversity- sensitive areas in the reporting year?
Change from last year
New question
Connection to other frameworks
SDG
Goal 15: Life on Land
Response options
Select one of the following options:
(C15.4a) Provide details of your organization’s activities in the reporting year located in or near to biodiversity -sensitive areas.
Question dependencies
This question only appears if you select “Yes” in C15.4.
Change from last year
New question
Connection to other frameworks
SDG
Goal 15: Life on Land
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
|
Classification of biodiversity -sensitive area
|
Country/area
|
Name of the biodiversity-sensitive area
|
Proximity
|
Briefly describe your organization’s activities in the reporting year located in or near to the selected area
|
Select from:
- Natura 2000 network of protected areas
- UNESCO World Heritage site
- Key Biodiversity Area (KBAs)
- Other biodiversity sensitive area, please specify
|
Select from: [List of countries/areas]
|
Text field [maximum 500 characters]
|
Select from:
- Overlap
- Adjacent
- Up to 5 km
- Up to 10 km
- Up to 25 km
- Up to 50 km
- Up to 70 km
- Data not available
|
Text field [maximum 2,500 characters]
|
6
|
7
|
8
|
Indicate whether any of your organization’s activities located in or near to the selected area could negatively affect biodiversity
|
Mitigation measures implemented within the selected area*
|
Explain how your organization’s activities located in or near to the selected area could negatively affect biodiversity, how this was assessed, and describe any mitigation measures implemented*
|
Select from:
- Yes, but mitigation measures have been implemented
- Yes, and no mitigation measures have been implemented
- No
- Not assessed
|
Select all that apply:
- Site selection
- Project design
- Scheduling
- Physical controls
- Operational controls
- Abatement controls
- Restoration
- Biodiversity offsets
- Other, please specify
|
Text field [maximum 3,000 characters]
|
[Add Row]
(C15.5) What actions has your organization taken in the reporting year to progress your biodiversity-related commitments?
Change from last year
No change (2022 C15.4)
Connection to other frameworks
SDG
Goal 15: Life on Land
Response options
Please complete the following table:
(*column/row appearance is dependent on selections in this or other questions)
Have you taken any actions in the reporting period to progress your biodiversity-related commitments?
|
Type of action taken to progress biodiversity- related commitments*
|
Select from:
- Yes, we are taking actions to progress our biodiversity-related commitments
- No, we are not taking any actions to progress our biodiversity-related commitments
- No, we are not taking any actions to progress our biodiversity-related commitments, but we plan to within the next two years
- No, and we do not plan to undertake any biodiversity-related actions
|
Select all that apply:
- Land/water protection
- Land/water management
- Species management
- Education & awareness
- Law & policy
- Livelihood, economic & other incentives
- Other, please specify
|
(C15.6) Does your organization use biodiversity indicators to monitor performance across its activities?
Change from last year
No change (2022 C15.5)
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Response options
Please complete the following table:
Does your organization use indicators to monitor biodiversity performance? | Indicators used to monitor biodiversity performance |
---|
Select from:- Yes, we use indicators
- No, we do not use indicators, but plan to within the next two years
- No
| Select all that apply:- State and benefit indicators
- Pressure indicators
- Response indicators
- Other, please specify
|
(C15.7) Have you published information about your organization’s response to biodiversity-related issues for this reporting year in places other than in your CDP response? If so, please attach the publication(s).
Change from last year
No change (2022 C15.6)
Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
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)
Report type
|
Content elements*
|
Attach the document and indicate where in the document the relevant biodiversity information is located*
|
Select from:
- In mainstream financial reports
- In other regulatory filings
- In voluntary sustainability report or other voluntary communications
- No publications
- Other, please specify
|
Select all that apply:- Content of biodiversity-related policies or commitments
- Governance
- Impacts on biodiversity
- Details on biodiversity indicators
- Influence on public policy and lobbying
- Risks and opportunities
- Biodiversity strategy
- Other, please specify
|
Text field [250 characters] Attach your document here |
[Add row]
C16 Signoff
Further information
(C-FI) Use this field to provide any additional information or context that you feel is relevant to your organization's response. Please note that this field is optional and is not scored.
Change from last year
No change
Response options
This is an open text question with a limit of 9,999 characters.
Please note that when copying from another document into the ORS, formatting is not retained.
Signoff
(C16.1) Provide details for the person that has signed off (approved) your CDP climate change response.
Change from last year
No change
Response options
Please complete the following table:
Job title
|
Corresponding job category
|
Text field [maximum 200 characters]
|
Select from:
- Board chair
- Board/Executive board
- 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)
- Other C-Suite Officer
- President
- 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
- Other, please specify
|
Important Information
Companies should not consider their CDP response a means of complying with any regulatory requirement to share financially sensitive non-public information with the market. You may wish to consult with your financial, legal, and/or compliance departments for advice on your company’s general approach to the provision of forward-looking statements and information concerning risks.
CDP questionnaire copyright and licensed use
The copyright to CDP’s annual questionnaire/s is owned by CDP Worldwide, a registered charity number 1122330 and a company limited by guarantee, registered in England number 05013650. Any use of any part of the questionnaire, including the questions, must be licensed by CDP. Any unauthorized use is prohibited and CDP reserves the right to protect its copyright by all legal means necessary.
Terms for responding to the CDP Climate Change Questionnaire 2023
These terms apply if you are submitting a response to the CDP Climate Change Questionnaire 2023. If you are also submitting a response to the CDP Forests Questionnaire 2023 or the CDP Water Security Questionnaire 2023 the corresponding terms for responding to each questionnaire will also apply.
1. DEFINITIONS
Affiliate(s): means any entity that controls, is controlled by, or is under common control with a party. For the purposes of this definition, “control” of an entity means the ownership, directly or indirectly, of more than fifty percent of the outstanding voting securities or capital stock of such entity, or the legal power to direct or cause the direction of the general management and policies of such entity.
Amended Response: has the meaning given in Section 10.3.
Bank Program Member: means a banking institution or organization that has entered into a bank program member agreement with CDP, that is requesting disclosure from their clients.
Billing Company: means the organization determined in accordance with the table in Section 20 of these terms.
CDP: means CDP Worldwide, a charitable company registered with the Charity Commission of England and Wales (registered charity no. 1122330 and company number 05013650). References to “we”, “our” and “us” in these terms are references to CDP.
CDP Affiliate(s): means any Affiliate of CDP, and any organizations within CDP’s operational group to whom we license the CDP name and brand (which shall include CDP North America, and CDP Europe, and their Affiliates).
CDP Europe: means CDP Europe AISBL, a charity registered in Belgium whose registered address is Due Ducale 67, 1000 Brussels, Belgium.
CDP North America: means CDP North America, Inc., the Delaware incorporated non-profit 501(c)3 organization whose registered office is at 127 W 26th Street, Third Floor, New York, NY, 10001, United States.
CDP Response Dashboard: the area of our website where each Responding Company signs into its corporate user account, in order to view which Requesting Authorities have requested it to submit a Response, and other information to track submission of its Response.
Deadline: means 26 July 2023 (or any alternative date that is notified to Responding Companies during CDP’s disclosure cycle for 2023, via the notification methods outlined in Section 6.4 of these terms).
Disclosure API: means the application programming interface connected to the Online Response System that the Responding Company may use through any CDP accredited solutions provider to facilitate submission of its Response.
Fee: means the annual administrative fee to enable CDP to maintain its Online Response System.
Final Closure Date: 27 September 2023 (or any alternative date that is notified to Responding Companies during CDP’s disclosure cycle for 2023, via the notification methods outlined in Section 6.4 of these terms).
Financial Services Responding Company: means any Responding Company that is assigned the CDP ACS classification of ‘financial services’ and that responds to the ‘financial services’ questions contained in the Questionnaire.
Full Version: means the complete version of the Questionnaire which contains all questions that are applicable to you as a Responding Company.
Investor Signatory: means an organization that has entered into an investor signatory agreement with us, that is requesting disclosure from companies.
Minimum Version: means the version of the Questionnaire which contains a subset of the questions included in the Full Version.
Net Zero Asset Managers initiative: means the network partners of the Net Zero Asset Managers initiative, namely: CDP; PRI (Principles for Responsible Investing) PRI Association, of 25 Camperdown Street, London, E1 8DZ, UK; IIGCC (Institutional Investor Group on Climate Change) of Pennine Place 2a Charing Cross Road London, WC2H 0HF UK; AIGCC (Asian Investors Group on Climate Change) of PO Box Q937 Queen Victoria Building, Sydney NSW 1230 Australia; IGCC (Investors Group on Climate Change), of PO Box Q937, Queen Victoria Building, NSW 1230, Australia; and Ceres, of 99 Chauncy Street, 6th Floor, Boston, MA 02111 USA, that is requesting disclosure from its member companies.
Online Response System: means the CDP operated online disclosure system, where Responding Companies are required to complete and submit their Response.
Personal Data: means data which relates to an individual who can be identified from the data (such as a person’s name, email address, and job title).
Questionnaire: means the CDP Climate Change Questionnaire 2023.
RE100 initiative: means the global corporate renewable energy initiative bringing together businesses committed to 100% renewable electricity, led by The Climate Group (registered charity no. 1102909 and registered company no. 4964424) in its capacity as leader, in partnership with CDP, that is requesting disclosure from its member companies.
Reopened Response: has the meaning given in Section 10.1.
Requesting Authority: means the organization(s) requesting you to complete the Questionnaire as listed on your CDP Response Dashboard, categorised in accordance with the following types (which may be modified and subject to change, from time to time):
(1) Investor Signatories;
(2) Supply Chain Members;
(3) Bank Program Members;
(4) the Net Zero Asset Managers initiative; and
(5) the RE100 initiative.
Responding Company: means the company responding to the Questionnaire. References to “you” and “your” in these terms are references to you as the Responding Company.
Response: means your submitted response to the Questionnaire made via our Online Response System.
Supply Chain Member: means an organization, that has entered into a supply chain member agreement with CDP, that is requesting disclosure from companies that are in its supply chain.
2. PARTIES
2.1. The parties to these terms are:
(1) CDP;
(2) Responding Company
(and solely where the Billing Company is not CDP, and the Fee is payable); and
(3) Billing Company.
2.2. The Billing Company can be identified by referring to Section 20.
3. YOUR AGREEMENT TO THESE TERMS
3.1. These are the terms that apply when you submit a Response to the Questionnaire. Please read these terms carefully. Submission of your Response signifies your agreement to these terms. Further, you will not be able to submit a Response unless you agree to these terms.
3.2. If you do not agree to these terms, please contact us at our Help Center: https://help.cdp.net/
4. IMPORTANT REPRESENTATIONS
4.1. You confirm that:
(a) the person submitting the Response to us is authorised by the Responding Company to submit the Response;
(b) the Responding Company has obtained all necessary consents and permissions to submit a Response to us;
(c) the Responding Company is a legal entity and not a sole trader, partnership or natural person or persons; and
(d) the Response that you submit:
(i) does not infringe the rights of any third party (including privacy, publicity or intellectual property rights);
(ii) does not defame any third party; and
(iii) does not include any Personal Data.
5. ‘PUBLIC’ AND ‘NON-PUBLIC’ RESPONSES GENERALLY
5.1. Submitting your Response ‘publicly’ or ‘non-publicly’. When responding to our Questionnaire, you will be given a choice as to whether your Response can be made ‘public’ or whether your Response is ‘non-public’. We strongly encourage you to make your Response ‘public’.
6. SCORING ELIGIBILITY, DEADLINES, RELEVANT DATES, OUR SYSTEMS AND GENERAL INFORMATION
6.1. Eligibility for scoring. To be eligible for scoring you must submit your Response to us via our Online Response System by the Deadline. CDP may publish your score in accordance with Sections 11 to 13 of these terms. Please review those Sections carefully for further information relating to scoring your Response, and the criteria for publication of your score.
6.2. If submission of your Response misses the Deadline. Notwithstanding Section 10 below (in relation to amending your Response), we reserve the right:
(i) not to score your Response; and
(ii) not to include data contained in your Response in any report, data product or other analysis.
6.3. We may elect at our sole discretion to score your Response if you submit it after the Deadline and before the Final Closure Date but are under no obligation to do so.
6.4. CDP reserves the right to make changes to relevant dates. To the extent that any calendar date, or period of days is referred to in these terms and relates to the timetable for submission of your Response, or CDP’s timetable for scoring and/or publication of your score, such calendar date, or period of days, may be subject to change and modified by CDP at its sole discretion at any time, and notified to you via methods including: emails to the Responding Company and/or notifications within the CDP Response Dashboard. In addition, CDP may provide notice of any such relevant date change(s) on the CDP website.
6.5. CDP’s online systems. Our Online Response System and the CDP Response Dashboard are not the same. The CDP Response Dashboard allows you to track information related to submission of your Response and the identity of your Requesting Authorities, whereas our Online Response System is the online solution where you draft and submit your Response. You agree that CDP shall not be liable, shall be held fully harmless and accepts no responsibility for any delay to the time of submission of Response, failure to submit Responses by the Deadline, errors, omissions, corruption or loss of data or software, caused directly or indirectly by the Responding Company’s use of the Disclosure API to facilitate submission of its Response.
6.6. Requesting Authority list(s) on our website. From time to time, we may make a list of Requesting Authorities available on our website, but we are under no obligation to do so on an ongoing, or exhaustive basis.
7. PUBLIC RESPONSES AND CDP’S USAGE
7.1. You agree that CDP may use your ‘public’ Response for all purposes that we decide. If you submit your Response using the ‘public’ option, our uses of your Response may include (but not be limited to):
(i) making your Response publicly available on our website;
(ii) making your Response available to your Requesting Authorities (and their Affiliates);
(iii) making your Response available to other third parties; and
(iv) scoring your Response.
7.2. Where you are headquartered in the EU, and your Response is ‘public’, we may share your reported climate and environmental actions on the European Climate Pact website. The European Climate Pact is a European Commission initiative bringing citizens and organizations together to achieve a climate-neutral Europe, and more information can be found here: https://europa.eu/climate-pact/about/about-pact_en
8. NON-PUBLIC RESPONSES AND CDP’S USAGE
CDP general restrictions.
8.1. Subject to Section 8.7, if your Response is submitted using the ‘non-public’ option, CDP shall not publish the Response without the information in your Response first being anonymized (or aggregated in such manner that it has the effect of being anonymized).
How CDP may share your non-public Response.
8.2. Where your Response is ‘non-public’, dependant on the type(s) of Requesting Authorities that have requested your Response, you agree that CDP may share your non-public Response in accordance with Parts A to D below (where relevant, and as applicable).
Part A – Supply Chain Members, and Bank Program Members.
8.3. You agree that where one of your Requesting Authorities is a Supply Chain Member, or a Bank Program Member, as soon as your ‘non-public’ Response is received:
(i) CDP may make your Response available to each Supply Chain Member (that is a Requesting Authority specifically for you, and their Affiliates); and
(ii) CDP may make your Response available to each Bank Program Member (that is a Requesting Authority specifically for you, and their Affiliates).
8.4. Your Response may therefore be provided to multiple Supply Chain Members, or multiple Bank Program Members. This will depend on the number of Requesting Authorities that have requested a Response specifically from you, as a Responding Company. This information can be viewed and tracked in your corporate user account within the CDP Response Dashboard.
Part B – Investor Signatories.
8.5. You agree that where one of your Requesting Authorities is an Investor Signatory, as soon as your ‘non-public’ Response is received:
(i) CDP may make your Response available to Investor Signatories (and their Affiliates);
(ii) your Response may be made available via Bloomberg terminals to Investor Signatories (and their Affiliates);
(iii) your Response may be made available via other secure third party platforms to Investor Signatories (and their Affiliates); and
(iv) CDP may list the Responding Company on the CDP website or otherwise make it known that the Responding Company has responded to our Questionnaire.
Part C - Net Zero Asset Managers initiative and the RE100 initiative.
8.6. You agree that where one of your Requesting Authorities is the Net Zero Asset Managers initiative, and/or the RE100 initiative, as soon as your ‘non-public’ Response is received, CDP may make your Response available to the Net Zero Asset Managers initiative and/or the RE100 initiative.
8.7. You agree that where one of your Requesting Authorities is the RE100 initiative, as soon as your ‘non-public’ Response is received:
(i) CDP may use your Response to calculate the Responding Company’s reported and verified share of renewable electricity consumption, which you further agree may be made public by CDP and/or the RE100 initiative;
(ii) CDP may publish the name of the Responding Company, your location of headquarters, your RE100 targets, and any interim targets provided as part of your Response; and
(iii) CDP may publish in combination with renewable electricity consumption data contained in your Response, the historical percentage (%) of renewable electricity consumption of the Responding Company contained in any previous years’ CDP RE100 report, to the extent that said report contains renewable electricity consumption data of the Responding Company.
8.8. You agree that where one of your Requesting Authorities is the RE100 initiative, as soon as your ‘non-public’ Response is received we may make information you submit in Response to questions C0.2, C0.3, C0.5, C4.2a, C4.3b, C8.2a, C8.2d, C8.2g, C8.2h, C8.2j, C8.2k, C8.2l, C8.2m, C10.1a, C10.1b, C12.1a, and C12.2a (relating to the RE100 initiative), available to each of your Requesting Authorities for any use within their organization (including their Affiliates in the case of Investor Signatories, Supply Chain Members and Bank Program Members) but not for publication unless the data contained in your Response has been anonymized (or aggregated in such manner that it has the effect of being anonymized).
Part D - CDP Affiliates and other recipients.
8.9. You agree that as soon as your ‘non-public’ Response is received, CDP may make your Response available to:
(a) CDP Affiliates;
(b) country partners;
(c) research partners;
(d) report writers; and
(e) scoring partners,
for:
(i) scoring your Response; and
(ii) any other use within their organizations.
9.SUPPLY CHAIN MODULE (2023 CLIMATE CHANGE)
9.1. This Section 9 solely applies to the extent that your Response includes answers to the Supply Chain Module (2023 Climate Change).
9.2. Please note that all parts of your Response to Supply Chain Module (2023 Climate Change) will be treated as ‘non-public’ irrespective of whether you selected the ‘public’ or ‘non-public’ option for your Response. For the avoidance of doubt, you have the option to respond to the Supply Chain Module (2023 Climate Change) as part of either a ‘public’ or a ‘non-public’ Response, but the Supply Chain Module (2023 Climate Change) answers within your Response will be ‘non-public’ by default.
9.3. Notwithstanding Section 9.2 above, you acknowledge and agree that:
(a) some questions in the Supply Chain Module (2023 Climate Change) require you to select a Supply Chain Member using a drop-down menu. Only the Supply Chain Member (and its Affiliates) that you select for each row will have access to the information in that part of your Response; and
(b) all information you submit in the Supply Chain Module (2023 Climate Change) will be accessible to:
(i) CDP Affiliates;
(ii) country partners;
(iii) research partners;
(iv) report writers; and
(v) scoring partners,
all of which are obliged to keep such information confidential.
10. ‘REOPENING’ AND ‘AMENDING’ YOUR RESPONSE
10.1. You may ‘reopen’ a Response that you have submitted for correction by you (a “Reopened Response”), provided that you do so before the Deadline. When you reopen a Response any submission that is in progress, or that has already been submitted, will automatically become void. If you reopen a Response, you must ensure that a Reopened Response is submitted before the Deadline to be eligible for scoring. To reopen a Response, you must notify us that you wish to do so by 13 July 2023, and you must submit a Reopened Response by the Deadline to be eligible for scoring.
10.2. If you choose not to submit a Reopened Response before the Final Closure Date, your original Response will be stored within our Online Response System, but no further processing will be undertaken, CDP will not use it in any manner prescribed for valid on-time Responses pursuant to these terms, and your Response will no longer be made available to your Requesting Authorities (or any other third parties).
10.3. Our process for ‘amending’ your Response differs from our process for reopening your Response. Amending your Response may be actioned by CDP staff on your behalf, with the decision to do so being at CDP’s absolute discretion, and furthermore, we may charge a fee for making amendments to your Response (an “Amended Response”).
10.4. We are under no obligation to accept your request for, or to provide you with an option to submit an Amended Response, but in the event that we choose to do so:
(i) amendments to your Response will be made no earlier than 5 October 2023;
(ii) the final date for requesting that CDP make amendments to your Response is 30 November 2023; and
(iii) any amendments requested to be made to a submitted Response from 14 July 2023 may not be reflected in any score, report, data product or other analysis.
10.5. We cannot commit to consideration of amending your Response if the Scoring Special Provisions described in Section 11 apply to you. In the event that the Scoring Special Provisions apply to you, and you wish for us to amend your Response, please contact our Help Center: https://help.cdp.net/ for more information about amending your Response.
11. SCORING SPECIAL PROVISIONS
11.1. Where you are headquartered or operate in Ukraine and do not submit a Response, we will not attribute any score to your Response and will recognise a pause in reporting where appropriate. Where you are headquartered in Belarus or the Russian Federation, your Response will not be eligible for scoring.
12. SCORING THE MINIMUM AND THE FULL VERSION
12.1. Scoring your Response to the Minimum Version. Responses to the Minimum Version will only be scored in certain circumstances. Please contact your local CDP office for further information.
12.2. Scoring your Response to the Full Version. Save in the case where Scoring Special Provisions apply, if you submit your Response to the Full Version in English (or the applicable language for your location set out below):
(i) by the Deadline: CDP will score your Response;
(ii) after the Deadline but on or before 9 August 2023: you can request an ‘on-demand’ score for a fee. Only a limited number of on-demand scores are available in 2023, so your request may not be granted. Please contact your local CDP office for more information about on-demand scoring.
12.3. Scoring non-English language Responses. CDP recommends that wherever possible you respond in English. This is to facilitate the broadest applicability, usages, and utility of your Response. Please contact your local CDP office for information about scoring if you intend to submit your Response in any language other than English. The following languages may be used to submit your Response to the Full Version of the Questionnaire: Chinese (if you are located in China); Japanese (if you are located in Japan); Portuguese (if you are located in Brazil); or Spanish (if you are located in any country in Latin America except for Brazil).
13. PUBLICATION AND USE OF SCORES
13.1. If you are not responding to a CDP climate change questionnaire for the first time, CDP may publish your score, and use, and make it available for all purposes that we decide (whether for a fee or otherwise).
13.2. If your Response is the first CDP climate change questionnaire you are submitting, you may choose for your score to be ‘private,’ in which case CDP will not publish your score. If you do not actively elect for your score to be ‘private’, CDP shall be entitled to publish your score.
13.3. If you request the ‘private’ option in relation to your score (irrespective of whether your Response is submitted as ‘non-public’ or ‘public’), and you do not achieve an A grade, we may only make it available to:
(i) any Supply Chain Member or Bank Program Member that is a Requesting Authority for your Response;
(ii) CDP Affiliates;
(iii) country partners;
(iv) research partners;
(v) report writers and scoring partners,
in each case for any use within their organizations. We will not make it available to Investor Signatories.
13.4. If your Response is answered using the ‘private’ score option, and you achieve an A grade, we may only make it available to Investor Signatories, and the organizations listed above in Section 13.3.
13.5. If you are a Financial Services Responding Company responding to the forests and water security questions contained in the Questionnaire, your forests score will automatically be ‘private,’ but we reserve the right to make your forests score available to:
(i) CDP Affiliates;
(ii) country partners;
(iii) research partners;
(iv) report writers; and
(v) scoring partners,
in each case for any use within their organizations and not for external publication. We will not make your score for forests available to your Requesting Authorities. For clarity, the water security related questions will not be scored.
14. FUTURE QUESTIONNAIRES
14.1. Your submission of a Response for the current year also constitutes the grant of consent for CDP to invite you (and to remind you) to respond in future years but you acknowledge that any future responses will be made upon the then current version of these terms which you will need to accept at that time in order to submit a response.
15. FEE
15.1. Why we charge a Fee. We are a not-for-profit organization and charge certain companies an annual administrative fee to enable us to maintain our Online Response System. Unless the Responding Company is exempt from paying the Fee, as set out below, or the Responding Company is listed, incorporated or headquartered in a country/region that is listed in Section 15.2, the Fee (plus any applicable taxes) is payable to CDP (or the Billing Company, as applicable). The Fee is payable once, regardless of how many responses to questionnaires relating to forests and/or water security, and/or public authorities the Responding Company submits in 2023 in addition to the Questionnaire.
15.2. Countries/regions where the Fee applies. A Responding Company will be required to pay the Fee to the Billing Company unless it is listed, incorporated or headquartered in one of the following countries: Albania, Belarus, Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Russia, the Slovak Republic, Slovenia and Ukraine.
15.3. Exemptions from the Fee. A Responding Company may be eligible for exemption from paying the Fee if:
(a) the Responding Company is listed, incorporated, or headquartered outside of Europe and North America and the Responding Company has not submitted a Response to CDP in the last three years; or
(b) the Responding Company does not have any Investor Signatories as a Requesting Authority.
15.4. Payment of the Fee. You must pay the Fee to CDP or the Billing Company (as applicable) by credit or debit card, or request an invoice via the CDP Response Dashboard, which must be paid within such time as set out in the invoice. Please note that you will not be able to submit your Response unless you have paid the Fee, you have requested an invoice, or you are exempt from paying the Fee.
15.5. CDP’s discretion regarding Fees. Please note that CDP reserves the right to decide (at its sole discretion) whether the Fee is payable or not, and we will notify you before you submit your Response whether you are exempt (via communications made through the CDP Response Dashboard and/or email).
16. RIGHTS IN THE RESPONSES
16.1. Ownership. All intellectual property rights in your Response will be owned by you (and your licensors).
16.2. License. You grant to CDP, or shall procure the grant to us, of a perpetual, irrevocable, non-exclusive, assignable, sub-licensable, royalty-free and worldwide license to use your Response and any intellectual property rights including copyright and database rights in your Response for the uses set out in these terms.
17. LIABILITY
17.1. We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors, or for fraud or fraudulent misrepresentation.
17.2. We are not liable for financial losses. Neither CDP nor the Billing Company have any liability to you in any circumstances whatsoever for any loss of revenue, loss of profit, loss of business, business interruption, loss of business opportunity, loss of goodwill, loss of reputation, loss of, damage to or corruption of data, or software.
17.3. We are not liable for consequential losses. Neither CDP nor the Billing Company have any liability to you in any circumstances whatsoever for any indirect or consequential loss or damage of any nature whatsoever.
17.4. Exclusion of liability. Neither CDP nor the Billing Company have liability to you in any circumstances howsoever arising from the content or submission of your Response to us, our use of your Response, or your score and/or the use of or any reliance placed upon your Response or your score by you or by any third parties (including any Requesting Authorities).
18. DATA PROTECTION
18.1. Each party acknowledges that CDP may process Personal Data provided to it by or on behalf of the Responding Company, including Personal Data of corporate users of the CDP Response Dashboard, and other contacts. CDP will only process such Personal Data for purposes related to its business relationship with the Responding Company (for example, sending communications to the Responding Company encouraging completion of the Questionnaire). CDP may also share Personal Data with Supply Chain Members and Bank Program Members to enable them to send communications to Responding Companies encouraging completion of the Questionnaire.
18.2. You shall ensure that any relevant data subjects receive a fair processing notice which includes the above information and includes a reference to CDP’s privacy notice available at https://www.cdp.net/en/info/privacy-policy and shall otherwise ensure that CDP is able to process all Personal Data provided to it by or on behalf of the Responding Company for the above purposes in compliance with applicable data protection legislation including the Data Protection Act 2018 as amended by the Data Protection, Privacy and Electronic Communications (Amendments etc.) (EU Exit) Regulations 2019 which merge the previous requirements of that Act with the requirements of the General Data Protection Regulation ((EU) 2016/679) (“UK GDPR”).
19. GENERAL
19.1. We may assign our rights to someone else. We may transfer our rights and obligations under these terms to another organization.
19.2. Nobody else has any rights under these terms. These terms are between you and us (and the Billing Company, where the Billing Company is not CDP). The Billing Company may enforce these terms for its own benefit but otherwise no other person shall have any rights to enforce any of its terms.
19.3. Entire agreement. These terms constitute the entire agreement between you and us in relation to your Response to the CDP Climate Change Questionnaire 2023.
19.4. Variation. CDP reserves the right to change these terms at any time. The consent of the Billing Company is not needed, and any such changes shall be effective immediately or such other time as CDP elects. If you do not agree to the updated terms, you may request to withdraw your Response within 30 days of us notifying you of the update.
19.5. If a court finds part of these terms illegal, the remainder will continue in full force and effect. Each of the Sections of these terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining Sections will remain in full force and effect.
19.6. Governing law and jurisdiction. These terms are governed by English law and both the Responding Company and CDP submit to the exclusive jurisdiction of the English courts to resolve any dispute or claim arising out of or in connection with these terms, their subject matter or formation.
19.7. Language. In the event of any inconsistency or ambiguity if these terms are translated into any language other than English, the English language version will prevail in relation to interpretation.
20.BILLING COMPANY
Billing Company
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Location of Responding Company
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CDP Worldwide
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All countries/regions not listed elsewhere in this table
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CDP Worldwide (Europe) gGmbH
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Austria, Belgium, Denmark, Finland, France, Germany, Iceland, Italy, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland
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CDP North America, Inc.
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Canada, USA
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Carbon Disclosure Project Latin America
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Antigua and Barbuda, Argentina, Aruba, Bahamas, Barbados, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominica, Dominican Republic, Ecuador, El Salvador, Grenada, Guatemala, Guyana, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago, Uruguay, Venezuela
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Beijing Carbon Disclosure Project Environment Consulting Co., Ltd. (北京诚度普 环境咨询有限公司)
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China
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CDP Operations India Private Limited
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India
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一般社団法人
CDP Worldwide-Japan
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Japan
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