CDP 2023 Climate Change scoring methodology

Introduction

The scoring methodology is a means to assess a company’s progress towards environmental stewardship as communicated through their CDP response. Application of the methodology results in a score, which assesses the level of detail and comprehensiveness of the content, as well as the company's awareness of climate change issues, management methods and progress towards action taken on climate change as reported in the response.

This methodology outlines the number of points available for each question.

Essential reading

This methodology should be used in conjunction with the CDP climate change questionnaire reporting guidance 2023, and the 2023 CDP scoring introduction document. It is strongly recommended that you familiarize yourself with the contents of both the Scoring introduction and the guidance before using the scoring methodology. The Scoring Introduction document provides an overview of CDP scoring, including details of thresholds and scoring eligibility, and contains information essential for the understanding and correct use of this scoring methodology

Leadership and A-list criteria

Several questions are scored for Leadership (please see Question level scoring criteria for further details) and a minimum threshold of points must be met to achieve the Leadership band.

In order to achieve A List status companies must ensure several items are included within their response, and meet several criteria:

- A minimum threshold score of Leadership points must be achieved, as outlined in the Scoring introduction;

- The verification of Scope 1, 2 and Scope 3 emissions (reported in C10.1a, C10.1b and C10.1c respectively) is mandatory; in addition, verification needs to cover at least 100% of total Scope 1 and 2 emissions with no significant relevant exclusions (reported in C6.4); and at least 70% of a minimum of one Scope 3 emissions category;

- Gross Scope 1 and Scope 2 emission figures need to also be reported (in C6.1 and 6.3 respectively);

- Report a transition plan that has the following components;

Is 1.5oC aligned (C3.1)
Publicly available (C3.1)
With board level oversight and management responsibility (C1.1b, C1.2)
A feedback mechanism in place or plans to implement a mechanism within the next two years (C3.1)

- Indicate engagement with suppliers (C12.1) [not applicable for companies scored on the Financial Services methodology]

- Report a near-term emissions target that has been validated by the Science Based Targets Initiative or meets the following criteria (C4.1a, C4.1b):

Company-wide coverage
Coverage of 95% of Scope 1 and 2 base year emissions
A target year that is within 5-10 years of the year the target was set

- Submission of a public response

In addition, companies must pass a number of checks, full details of which can be found in the Scoring Introduction.

Please note that companies responding to the Minimum version questionnaire can achieve a maximum final score of A-.

Primary sector scoring

Companies will only be scored on their primary questionnaire sector. This means that if more than one set of sector questions applies to your company, not all questions will be scored. Sector specific questions will be labelled to indicate which sector(s) they apply to. However, we encourage you to respond to all questions that apply to your company.

The sector-based approach allows CDP to make more meaningful assessments of companies' responses, incorporating each sector's characteristics and nuances, resulting in a score that reflects the company's progress in environmental stewardship and enabling better benchmarking against other companies.

Cross checks

In cross-check criteria within or between questions, unless another limit is explicitly stated, a variance limit of 5% will be used when comparing figures.

Status of this methodology

This methodology is intended to provide guidance to companies on how their response will be scored. In common with other scoring processes of this type, we expect to make future adjustments in light of the application of the methodology to the responses received.

“CDP reserves the right to remove, amend or alter scoring criteria as displayed in the scoring methodology at any time during the disclosure cycle, without notice or notification. Such changes will only be made in exceptional circumstances when necessary to ensure that the methodology remains fair, impartial and effective for the purpose of assessing progress towards environmental stewardship.”

CDP Climate Change Scoring Methodology 2023 - Version Control

Version number	Release/revision date	Revision summary
1.0	16/03/2023	First version
1.1	17/03/2023	Clarification of the pre-requisite scoring in Minimum tier question C4.1b
1.2	27/03/2023	Clarification of the A list eligibility criteria Modification of the pre-requisite for Financial services Management level scoring in question C2.4a Clarification of Leadership level scoring in question C-FS3.6a Modification of the Disclosure level scoring in question C10.1a Modification of the Management level point allocation in question C12.3
1.3	05/04/2023	Clarification of pre-requisite for Financial services Management level scoring in question C2.3a Clarification of Awareness level scoring in question C4.1b and C4.1a
1.4	18/04/2023	Minor correction of criteria for Financial services Management level scoring in question FW-FS3.1 Clarification of criteria for Financial services Awareness level scoring in question FW-FS4.1b Clarification of criteria for Financial services Leadership level scoring in question FW-FS5.3
1.5	24/04/2023	Clarification of Management level point allocation in question C4.3b Clarification of Management and Leadership level point allocations in question C10.1 Addition of Minimum tier criteria and point allocations for all levels in question C10.1 Clarification of Leadership level criteria in questions C10.1a and C10.1b Modification of Disclosure level criteria for the Chemicals sector and clarification of Awareness level point allocation in question C8.2c Clarification of Disclosure level criteria and modification of Awareness level criteria in question C8.2h Clarification of Leadership level point allocation in question C4.1 for Minimum tier Modification of Management level pre-requisite in questions C4.1a and C4.1b Clarification of Management level criteria in question C-FS4.1d Modification of Disclosure level point allocation in question C-CO9.3a Modification of Disclosure level criteria and point allocation for the Financial Services sector in question C1.3a Clarification of Management level point allocation in question C-OG4.7b Clarification of Disclosure level criteria in question C-CN9.10/C-RE9.10 Modification of Management level criteria for the Real Estate sector in question C6.5 Modification of Leadership level criteria for the Financial Services sector in question C2.4a Modification of Awareness level criteria in question C-RE9.9a Clarification of Management level point allocation in question C-CG7.10 Clarification of Management level point allocation for the Electric Utilities sector in question C4.2
1.6	03/05/2023	Clarification of Disclosure level criteria in question C-CO9.3b Clarification of Awareness level criteria in question C3.3 Clarification of Management level point allocation in question C12.1e Clarification of Leadership level point allocation in question C1.3a Modification of Management level criteria in question C-EU9.5a Clarification of Management and Leadership level criteria in question C8.2h Modification of Disclosure level criteria in question C7.7a Clarification of criteria at all levels in C-FS3.6 Clarification of Leadership level point allocation in C-FS14.0 Clarification of Management level criteria in C1.1b for Financial Services Clarification of Awareness level criteria in question C1.3a for Financial Services Route added to Management level criteria in question C4.2 for Oil and Gas, Coal, Electric Utilities and Financial Services Modification of Management level criteria in question C12.3b Clarification of Leadership level criteria in questions C4.1a and C4.1b Clarification and modification of Management level criteria and point allocation in questions C4.1a and C4.1b
1.7	23/05/2023	Clarification of Awareness and Leadership level criteria in question C3.3 Modification of Awareness level criteria and point allocation in question C6.3 Modification of Management and Leadership level criteria in question C8.2c Clarification of Disclosure level criteria in question C-OG9.5a Clarification of Management level criteria in question C4.2 for Financial Services Modification of Leadership level criteria and point allocations in question C8.2h Modification of Leadership level scoring and point allocations in question C-ST6.14 Modification of Awareness level scoring in question C-AC4.4a/C-FB4.4a/C-PF4.4a
1.8	09/06/2023	Modification of Management and Leadership level scoring and point allocations in question C-FS14.3a Clarification of Disclosure level scoring in question C-CO9.3a Clarification of Management level scoring in question C3.1 Clarification of Management and Leadership level scoring in question C8.2d Clarification and modification of Management level scoring in questions C4.1a and C4.1b Clarification of Leadership level scoring in questions C4.1a and C4.1b for Oil & Gas and Coal Modification of Management and Leadership level scoring and point allocations for question C-FS4.1d Modification of Management level pre-requisite for question C10.1c Modification of Management and Leadership level scoring in question C8.2c for Chemicals Modification to Scoring Notes for Modules C0, C2, C3, C4, C6, C7, C8, C9, C11, C12 and C14 to clarify penalty routes
1.9	13/06/2023	Modification of Awareness level criteria in FW-FS2.1a
2.0	19/06/2023	Modification of Leadership level scoring in question C3.1 Clarification of Leadership level scoring in question C3.2a Modification of Leadership level scoring in questions C4.1a and C4.1b, including for Electric Utilities, Oil & Gas, Coal, Capital Goods, Transport OEMS and Transport OEMS-EPM Modification of Management level scoring in question C4.2c Modification of Management level scoring in question C6.5 for Transport OEMS, Transport OEMS-EPM, Capital Goods, Oil & Gas, Coal, Agricultural Commodities and Food, Beverage & Tobacco Clarification of Disclosure level scoring in question C-CO7.1b Modification of Disclosure level scoring in question C8.2h Clarification of Scoring Notes for Module C14 (penalty routes)
2.1	03/07/2023	Clarification of Disclosure level scoring in question FW-FS5.3
2.2	05/07/2023	Clarification of Management level point allocation in question C4.2 Clarification of Management level scoring in questions C2.3a and C2.4a Clarification of Awareness and Management level scoring in question C6.4a Clarification of Leadership level scoring in questions C10.1a and C10.1b Clarification of Leadership level scoring of question C3.1 Clarification of Management level scoring in question C4.2c Modification of Management level scoring in question C12.5 for Financial Services Modification of Management level scoring in questions C4.1a and C4.1b Modification to Scoring Notes for Modules C0, C4, C5, C6, C10 and C11 to clarify penalty routes
2.3	18/07/2023	Modification of Leadership level scoring in question C4.1a for Electric Utilities Modification of Management level scoring in question C2.2
2.4	21/07/2023	Modification of Leadership level scoring in question C3.1 for Financial Services
2.5	26/07/2023	A list criteria updated to clarify transition plan criteria and removal of net zero criterion
2.6	13/09/2023	Amended typo in Leadership level scoring in question C4.1a for Oil & Gas and Coal
2.7	20/09/2023	Amended typo in Leadership level scoring in questions C4.1a Minimum Tier

C0 Introduction

Module C0 Scoring Notes

Please note that:

- If row 'Agriculture/Forestry' in column 'Relevance' in question C-AC0.6/C-FB0.6/C-PF0.6 is not answered, question C-AC0.6a/C-FB0.6a/C-PF0.6a will be scored as per question not answered.
- If row 'Processing/Manufacturing' in column 'Relevance' in question C-AC0.6/C-FB0.6/C-PF0.6 is not answered, question C-AC0.6c/C-FB0.6c/C-PF0.6c will be scored as per question not answered.
- If row 'Distribution' in column 'Relevance' in question C-AC0.6/C-FB0.6/C-PF0.6 is not answered, question C-AC0.6e/C-FB0.6e/C-PF0.6e will be scored as per question not answered.
- If row 'Consumption' in column 'Relevance' in question C-AC0.6/C-FB0.6/C-PF0.6 is not answered, question C-AC0.6g/C-FB0.6g/C-PF0.6g will be scored as per question not answered.

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

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.

C0.1 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Maximum possible points scored at Disclosure level - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	1	1

(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.

Response options

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

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

C0.2 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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

Response options

Please complete the following table:

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

Country/area

Select all that apply:

[Country/area drop-down list]

C0.3 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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

Response options

Please complete the following table:

Currency
Select from: [Currency drop-down list]

Currency

Select from:

[Currency drop-down list]

C0.4 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(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.

Response options

Select one of the following options:

Financial control
Operational control
Equity share
Other, please specify

C0.5 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

Organizational activities: Financial services

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

Question dependencies

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

Response options

Please complete the following table:

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

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

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

Select all that apply:

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

C-FS0.7 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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

Response options

Please complete the following table:

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

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

[Add row]

C0.8 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

C1 Governance

Module C1 Scoring Notes

Please note that:

- If question C1.1 is not answered, questions C1.1a, C1.1b will be scored as per question not answered.

- If question C1.3 is not answered, question C1.3a will be scored as per question not answered.

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

Response options

Select one of the following options:

C1.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0	0	0	0

(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.

Response options

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

Position of individual or committee	Responsibilities for climate-related issues
Select from: Board Chair Director on board Chief Executive Officer (CEO) Chief Financial Officer (CFO) Chief Operating Officer (COO) Chief Procurement Officer (CPO) Chief Risk Officer (CRO) Chief Sustainability Officer (CSO) Chief Investment Officer (CIO) [Financial services only] Chief Credit Officer (CCO) [Financial services only] Chief Underwriting Officer (CUO) [ Financial services only] Chief Government Relations Officer (CGRO) Chief Technology Officer (CTO) Other C-Suite Officer President Board-level committee General Counsel Other, please specify	Text field [maximum 2,500 characters]

Position of individual or committee

Responsibilities for climate-related issues

Select from:

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

Text field [maximum 2,500 characters]

[Add Row]

C1.1a - Scoring criteria for Financial Services companies

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Position of individual or committee'
- 'Responsibilities for climate-related issues'

One row scored

Awareness scoring criteria

All columns completed in one row - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Any of the following selected in column 'Position of individuals(s)' - 2 points
- 'Board Chair'
- 'Board-level committee'
- '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'
- 'General Counsel'
- 'President'

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(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.

Response options

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

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

Frequency with which climate-related issues are a scheduled agenda item

Governance mechanisms into which climate-related issues are integrated

[FINANCIAL SERVICES ONLY] Scope of board-level oversight

Please explain

Select from:

Scheduled - all meetings
Scheduled - some meetings
Sporadic - as important matters arise
Other, please specify

Select all that apply from drop down options below:

Select all that apply:

Climate-related risks and opportunities to our own operations
Climate-related risks and opportunities to our banking activities
Climate-related risks and opportunities to our investment activities
Climate-related risks and opportunities to our insurance underwriting activities
The impact of our own operations on the climate
The impact of our banking activities on the climate
The impact of our investing activities on the climate
The impact of our insurance underwriting activities on the climate

Text field [maximum 3,000 characters]

[Add Row]

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

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

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

C1.1b - Scoring criteria for Financial Services companies

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Frequency with which climate-related issues are a scheduled agenda item'
- 'Governance mechanisms into…'
- 'Please explain'

One row scored

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'Other, please specify' in both columns 'Frequency with which climate-related issues are a scheduled agenda item' AND 'Governance mechanisms into which climate-related issues are integrated' - 2 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) Either 'Scheduled - all meetings' OR 'Scheduled - some meetings' selected in column 'Frequency with which climate-related issues...' - 1 point

ii) Three or more options (excluding 'Other, please specify') selected in column 'Governance mechanisms into which climate-related issues are integrated' - 1 point

iii) Any of the following selected in column '[FINANCIAL SERVICES ONLY] Scope of board-level oversight' - 1 point
- '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'

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

Any of the following selected in column '[FINANCIAL SERVICES ONLY] Scope of board-level oversight' - 1 point
- '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'

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	2	2	3	3	1	1

(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.

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]

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]

C1.1c - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Primary reason'
- 'Board-level oversight...'
- 'Please explain'

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

'Yes, we plan to .....' selected in column 'Board-level oversight...' - 1 point

Management scoring criteria

'No' selected in question C1.1 - 0 points

Leadership scoring criteria

'No' selected in question C1.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	0	1	0	4

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

Response options

Please complete the following table:

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

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

Board member(s) have competence on climate-related issues

Criteria used to assess competence of board member(s) on climate-related issues*

Primary reason for no board-level competence on climate-related issues*

Explain why your organization does not have at least one board member with competence on climate-related issues and any plans to address board-level competence in the future*

Select from:

Yes
No, but we plan to address this within the next two years
No, and we do not plan to address this within the next two years
Not assessed

Text field [maximum 2,500 characters]

Select from:

Important but not an immediate priority
Judged to be unimportant, explanation provided
Other, please specify

Text field [maximum 2,500 characters]

C1.1d - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 3 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Either 'Yes' OR 'No, but we plan to address this in the next two years' selected in column 'Board member(s) have competence on climate-related issues' - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'Yes' selected in column 'Board member(s) have competence on climate-related issues' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1	1	0	0

Management responsibility

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

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]

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

C1.2 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

[ROUTE A]
For each column completed - 1 point
- 'Position or committee'
- 'Reporting line’
- 'Climate-related responsibilities of this position'
- 'Frequency of reporting to the board on climate-related issues...'

OR

[ROUTE B]
'There is no management level responsibility for climate-related issues' selected in column 'Position or committee' - 4 points

One row scored

Awareness scoring criteria

i) Any option selected excluding 'There is no management level responsibility for climate-related issues' in column 'Position or committee' - 1 point

ii) Any option selected in column 'Climate-related responsibilities of this position' - 1 point

iii) Any option selected excluding any of the following in column 'Frequency of reporting...' - 1 point
- 'Not reported to the board'
- 'As important matters arise'
- 'Less frequently than annually'

iv) Text answer provided in column 'Please explain' - 1 point

One row scored

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded AND
At least one option selected in column 'Reporting line' AND
At least one option selected excluding 'Risks and opportunities related to our own operations' in column '[FINANCIAL SERVICES ONLY] Coverage of responsibilities'

i) Any of the following selected in column 'Position or committee' - 1 point
- '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 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)'
- 'General Counsel'
- 'Other C-suite officer, please specify'
- 'President'

iii) Either 'More frequently than quarterly' OR 'Quarterly' selected in the column 'Frequency of reporting...' - 1 point

ii) Three or more options selected in column ‘Climate-related responsibilities of this position’ - 1 point

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

For each of the following selections in column 'Climate-related responsibilities of this position' the following conditions are met - 1 point

- 'Managing annual budgets for climate mitigation activities' selected in column 'Climate-related responsibilities of this position' AND 'Reviewing and guiding annual budgets' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Managing major capital and/or operational expenditures related to low-carbon products or services (including R&G)' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing major capital expenditures' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Managing climate-related acquisitions, mergers, and divestitures' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing acquisitions, mergers, and divestitures' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Providing climate-related employee incentives' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing and guiding employee incentives' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Developing a climate transition plan' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing and guiding the development of a transition plan' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Implementing a climate transition plan' selected in column 'Climate-related responsibilities of this position' AND 'Monitoring the implementation of a transition plan' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Integrating climate-related issues into the strategy' selected in column 'Climate-related responsibilities of this position' AND 'Reviewing and guiding strategy' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Conducting climate-related scenario analysis' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing and guiding scenario analysis' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Setting climate-related corporate targets' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing the setting of corporate targets' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Monitoring progress against climate-related corporate targets' selected in column 'Climate-related responsibilities of this position' AND 'Monitoring the progress towards corporate targets' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Managing public policy engagement that may impact the climate' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing and guiding public policy engagement' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Managing value chain engagement on climate-related issues' selected in column 'Climate-related responsibilities of this position' AND 'Overseeing value chain engagement' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

- 'Assessing climate-related risks and opportunities' OR 'Managing climate-related risks and opportunities' selected in column 'Climate-related responsibilities of this position' AND 'Reviewing and guiding the risk management process' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b

(Please note if multiple selections are provided in one row in column 'Climate-related responsibilities of this position', each selection will need to meet one of the above criteria)

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	4	4	3	3	1	1

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

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)

C1.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected in column 'Provide incentives for the management of climate-related issues' - 1 point

'No, not currently but we plan to introduce them in the next two years' - 0.5 points

Management scoring criteria

'Yes' selected in column 'Provide incentives for the management of climate-related issues' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

(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.

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]

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]

[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

C1.3a - Scoring criteria for Financial Services companies

Disclosure scoring criteria

[ROUTE A]
For each column completed - 1 point

OR

[ROUTE B]
Either 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' selected in question C1.3 - 0 points

One row scored

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

[ROUTE A]
'Monetary reward' selected in column 'Type of incentive' AND any option selected excluding ‘Other, please specify’ in column ‘Incentive(s)’ - 4 points

OR

[ROUTE B]
Either 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' selected in question C1.3 - 0 points

One row scored

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

[ROUTE A]
i) Any of the following selected in column 'Entitled to incentive' - 1 point
- '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 Investment Officer (CIO) [Financial services only]'
- 'Chief Underwriting Officer (CUO) [Financial services only]'
- 'Chief Credit Officer (CCO) [Financial services only]'
- 'Chief Government Relations Officer (CGRO)'
- 'Chief Technology Officer (CTO)'
- 'General Counsel'
- 'Other C-Suite officer, please specify'
- 'President'

ii) Any option selected excluding 'Other, please specify' in column 'Performance indicator(s)' - 1 point

iii) 'Overseeing and guiding employee incentives' selected in column 'Governance mechanisms into which climate-related issues are integrated' in any row in question C1.1b - 1 point

OR

[ROUTE B]
Either 'No, not currently but we plan to introduce them in the next two years' OR 'No, and we do not plan to introduce them in the next two years' selected in question C1.3 - 0 points

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

[ROUTE A]
'This position does not have an incentive plan' selected in column 'Incentive plan this incentive(s) is linked to' - 0/0 points

OR

[ROUTE B]
Any option selected excluding 'Short-Term Incentive Plan' OR 'Not part of an existing incentive plan' OR 'This position does not have an incentive plan' in column 'Incentive plan this incentive(s) is linked to' - 0.5 points

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	4	4	3	3	0 or 0.5	0 or 0.5

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

Response options

Please complete the following table:

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

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

C-FS1.4 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 2 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'No, and we do not plan to in the next two years' in column 'Employment-based retirement scheme that incorporates ESG criteria, including climate change' - 1 point

'No, due to a compulsory national scheme' selected - 0/0 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

For each of the following options selected in column 'Employment-based retirement scheme that incorporates ESG criteria, including climate change':

‘Yes, as the default investment option for all plans offered’ - 1 point

‘Yes, as an investment option’ - 0.5 points

'No, due to a compulsory national scheme’ - 0/0 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	0 or 1	0 or 1	0 or 1	0 or 1	0	0

C2 Risks and opportunities

Module C2 Scoring Notes

Please note that:

- If question C2.1 is not answered, questions C2.2 and C2.2a will be scored as per question not answered. In addition, for companies responding to the Financial Services Questionnaire, questions C-FS2.2b and C-FS2.2c will also be scored as per question not answered.

- If question C2.3 is not answered, question C2.3a will be scored as per question not answered.

- If question C2.4 is not answered, question C2.4a will be scored as per question not answered.

Management processes

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

Response options

Select one of the following options:

C2.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0	0	0	0

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

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

C2.1a - Scoring criteria

Disclosure scoring criteria

i) For rows 'Short-term' AND 'Medium-term':
Figure provided in the following columns - 1 point
- 'From (years)'
-'To (years)'

ii) For row 'Long-term':
Figure provided in column 'From (years)' - 1 point

Awareness scoring criteria

Consecutive time horizons entered in rows 'Short-term', 'Medium-term', 'Long-term' - 3 points

(e.g. 'Short-term' is '0-3', 'Medium-term' is '3-10' and 'Long-term' is 'from 10 years')

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	3	3	0	0	0	0

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

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.

C2.1b - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Text answer provides:
Definition of 'substantive financial or strategic impact' when identifying or assessing climate-related risks AND
Description of the quantifiable indicator(s) used to define substantive financial or strategic impact - 2 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	2	2	0	0

(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.

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]

C2.2 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Column 'Value chain stage(s) covered' must be completed to be eligible for points at Disclosure level

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Column 'Value chain stage(s) covered' must be completed to be eligible for Awareness points

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 3 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) Either 'More than once a year' OR 'Annually' selected in column 'Frequency of assessment' - 1 point

ii) All of the following selected in column 'Time horizon(s) covered' in any row(s) - 1 point:
- 'Short-term'
- 'Medium-term'
- 'Long-term'

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	3	3	2	2	0	0

(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.

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

C2.2a - Scoring criteria

Disclosure scoring criteria

For each completed row:

[ROUTE A]
'Not evaluated' selected in column 'Relevance & inclusion' - 0.5 points

OR

[ROUTE B]
Any option selected excluding 'Not evaluated' in column 'Relevance & inclusion' AND
Text answer provided in column 'Please explain' - 0.5 points

Awareness scoring criteria

The following conditions must be met to be eligible for Awareness points:
Any of the following selected in column 'Relevance & inclusion' in at least four rows:
- 'Relevant, always included'
- 'Relevant, sometimes included'
- ‘Not relevant, included’

For each row:

[ROUTE A]
Either 'Relevant, not included' OR 'Not evaluated' selected in column 'Relevance & inclusion' - 0 points

OR

[ROUTE B]
Any option selected excluding either 'Relevant, not included' OR 'Not evaluated' in column 'Relevance & inclusion' AND
Text answer provided in column 'Please explain' - 0.5 points

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded AND
Either 'Relevant, always included' OR 'Relevant, sometimes included' selected in column 'Relevance & inclusion' in at least one row

Any option selected excluding either 'Relevant, not included' OR 'Not evaluated' in column 'Relevance & inclusion' AND
Text answer provided in column 'Please explain' - 0.25 points

Leadership scoring criteria

Any of the following selected in column 'Relevance & inclusion' in all rows:
- 'Relevant, always included'
- 'Relevant, sometimes included'
- 'Not relevant, included'
AND
Either 'Relevant, always included' OR 'Relevant, sometimes included' selected in column 'Relevance & inclusion' in at least four rows - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	4	4	2	2	1	1

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

Question dependencies

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

Response options

Please complete the following fixed row table.

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

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

C-FS2.2b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

Points will be awarded in per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, and we do not plan to in the next two years' in column 'We assess the portfolio's exposure'

A maximum of 3 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: 'Yes' selected in column 'We assess the portfolio's exposure'

A maximum of 2 points is available for this question

Leadership scoring criteria

‘Yes’ selected in column 'We assess the portfolio's exposure' in all rows - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	3	3	2	2	1	1

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

Question dependencies

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

Response options

Please complete the following table.

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

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

C-FS2.2c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 6 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: figure greater than 0 provided in column 'Proportion of portfolio covered by risk management process'

A maximum of 3 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Points will be awarded per completed row in proportion to the number of rows displayed as follows:

i) 'Qualitative and quantitative' selected in column 'Type of assessment' - 1 point

ii) Figure greater than 75 provided in column 'Proportion of portfolio covered by risk management process' - 1 point

A maximum of 2 points is available for these criteria

iii) All of the following selected in column 'Time horizon(s) covered' in all rows - 1 point
- 'Short-term'
- 'Medium-term'
- 'Long-term'

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

Any option selected excluding 'Other, please specify' in column 'Tools and methods used' AND
Figure of 100 provided in column 'Proportion of portfolio covered by risk management process' in all rows - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	3	3	3	3	1	1

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

Question dependencies

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

Response options

Please complete the following table:

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

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

C-FS2.2d - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 2 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed: any option selected excluding 'No, and we do not plan to in the next two years' in column 'We consider climate-related information'

A maximum of 1 point is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: either 'Yes' OR 'No, but we plan to do so in the next two years' selected in column 'We consider climate-related information'

A maximum of 2 points is available for this question

Leadership scoring criteria

'Yes' selected in column 'We consider climate-related information' in all rows - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	1	1

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

Question dependencies

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

Response options

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

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

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

Portfolio*

Type of climate-related information considered

Process through which information is obtained

Industry sector(s) covered by due diligence and/or risk assessment process

State how this climate-related information influences your decision-making

Select from:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select all that apply:

Emissions data
Energy usage data
Emissions reduction targets
Climate transition plans
TCFD disclosures
Other, please specify

Select all that apply:

Directly from the client/investee
From an intermediary or business partner
Data provider
Public data sources
Other, please specify

Select all that apply:

Energy
Materials
Capital Goods
Commercial & Professional Services
Transportation
Automobiles & Components
Consumer Durables & Apparel
Consumer Services
Retailing
Food & Staples Retailing
Food, Beverage & Tobacco
Household & Personal Products
Health Care Equipment & Services
Pharmaceuticals, Biotechnology & Life Sciences
Software & Services
Technology Hardware & Equipment
Semiconductors & Semiconductor Equipment
Telecommunication Services
Media & Entertainment
Utilities
Real Estate
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

C-FS2.2e - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 5 points is available for this question

Awareness scoring criteria

Table completed - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Text answer in column 'State how this climate-related information influences your decision-making' provides at least one example of a climate-related decision made by the individual/committee within the last two years - 1 point

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

'Climate transition plans' selected in column 'Type of climate-related information considered' in at least one row - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	1	1	1	1	1	1

(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.

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]

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]

C2.2g - Scoring criteria

Disclosure scoring criteria

For each column completed - 1 point
-'Primary reason'
-'Please explain'

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any of the following selected in column 'Primary reason' - 1 point
- 'We are planning to introduce a climate-related…'
- 'Other, please specify' (with specification only)

Management scoring criteria

'We are planning to introduce a climate-related...' selected in column 'Primary reason' - 3 points

Please note: a maximum of 3/9 Management points is available in this question

Leadership scoring criteria

'No' selected in question C2.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	3	9	0	1

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

Response options

Select one of the following options:

C2.3 - Scoring criteria for all non-general primary sectors

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

'No' selected - 0/1 points

'Yes' selected - 0/0 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0 or 1	0	0

(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.

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.

Identifier

Where in the value chain does the risk driver occur?

Risk type

Primary climate-related risk driver

Primary potential financial impact

[Financial services only] Climate risk type mapped to traditional financial services industry risk classification

Company- specific description

Time horizon

Select from:

Risk1 - Risk100

Select from:

Banking portfolio [FS only]
Investing (Asset manager) portfolio [FS only]
Investing (Asset owner) portfolio [FS only]
Insurance underwriting portfolio [FS only]
Direct operations
Other parts of the value chain [FS only]
Upstream [not shown to FS]
Downstream [not shown to FS]

Select from:

Current regulation
Emerging regulation
Legal
Technology
Market
Reputation
Acute physical
Chronic physical

See drop-down options below

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

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]

Explanation of financial impact figure	Cost of response to risk	Description of response and explanation of cost calculation	Comment
14	15	16	17
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

C2.3a - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Column 'Where in the value chain does the risk driver occur?' must be completed for a row to be eligible for Disclosure points

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column '[Financial services only] Climate risk type mapped to traditional financial services industry risk classification'). Partially completed rows will not receive full points

A maximum of 8 points are available for this question

Columns 'Are you able to provide a potential financial impact figure?' AND associated columns 'Potential financial impact figure - (currency)' OR both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' are considered equivalent to a single cell, i.e. all relevant columns must be completed to gain the point

(Please note: if you are reporting a range of financial impact figures both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' must be completed)

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding columns 'Cost of response to risk' AND 'Description of response and explanation of cost calculation' AND '[Financial services only] Climate risk type mapped to traditional financial services industry risk classification') as follows:
Any option excluding 'Unknown' selected in the following columns:
- 'Time horizon'
- 'Likelihood'
- 'Magnitude of impact'

A maximum of 8 points is available for this question

Columns 'Are you able to provide a potential financial impact figure?' AND associated columns 'Potential financial impact figure - (currency)' OR both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' are considered equivalent to a single cell, i.e. all relevant columns must be completed to gain the point

(Please note: if you are reporting a range of financial impact figures both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' must be completed)

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Management points awarded in questions C2.2, C2.2a AND C-FS2.2b

For one complete row with any of the following selected in column ’Where in the value chain does the risk driver occur?’
- 'Banking portfolio [FS only]'
- 'Investing (Asset manager) portfolio [FS only]'
- 'Investing (Asset owner) portfolio [FS only]'
- 'Insurance underwriting portfolio [FS only]'

i) Option selected in column 'Risk type' must be consistent with the following:
Either 'Relevant, always included' OR 'Relevant, sometimes included' selected in column 'Relevance & inclusion' in the corresponding row in question C2.2a - 1 points

ii) A description of the identified risk providing context of the impact specific to the company in column 'Company- specific description' - 1 point

iii) 'Yes, a single figure estimate' selected in column 'Are you able to provide a potential financial impact figure?' AND
Figure greater than 0 provided in column 'Potential financial impact figure (currency)' AND
Text answer provided in column 'Explanation of financial impact figure' explains how the figure provided in column 'Potential financial impact figure (currency)' was calculated by providing a breakdown of the figure that is consistent with the guidance - 1 point

OR

'Yes, an estimated range' selected in column 'Are you able to provide a potential financial impact figure?' AND
Figure provided in column 'Potential financial impact figure - minimum...' AND Figure greater than 0 provided in column 'Potential financial impact figure - maximum...' AND
Text answer provided in column 'Explanation of financial impact figure' explains how the figures provided in both columns 'Potential financial impact figure - minimum...' AND 'Potential financial impact figure - maximum...' were calculated by providing a breakdown of the figures that is consistent with the guidance - 1 point

iv) 'Description of response and explanation of cost calculation' contains a case study providing a description of the action(s) taken to address the risk described in column 'Company- specific description' with reference to the result of action(s) and timescale of implementation - 1 point

v) Figure provided in column 'Cost of response to risk' AND
Column 'Description of response and explanation of cost calculation' contains an explanation of how the figure provided in column 'Cost of response to risk' was calculated by providing a breakdown of the figure that is consistent with the guidance - 1 point

One row scored

Leadership scoring criteria

For each portfolio in question C-FS0.7 a corresponding row is selected in column 'Where in the value chain does the risk driver occur?' AND
Full management points awarded - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	8	8	5	5	1	1

(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.

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]

C2.3b - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Any option selected in column 'Primary reason' - 1 point

Text answer provided in column 'Please explain' - 1 point

Awareness scoring criteria

Both columns completed AND
Either 'Risks exist, but none with potential to have a substantive financial or strategic impact' OR 'Evaluation in process' selected in column 'Primary reason' - 1 point

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Management points awarded in question C-FS2.2b AND
Full Leadership points awarded in question C2.2a AND
Full Management points awarded in question C2.1b

Text answer in column 'Please explain' provides a clear rationale and explanation including examples as to why your organization is not exposed to climate-related risks - 2/3 points

Please note: a maximum of 2/3 points is available for this question

Leadership scoring criteria

2/3 Management points awarded - 0.5/1 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	3	0.5	1

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?

Response options

Select one of the following options:

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

C2.4 - Scoring criteria for all non-general primary sectors

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

'No' selected - 0/1 points

'Yes' OR 'Yes, we have identified opportunities but are unable to realize them' selected - 0/0 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0 or 1	0	0

(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.

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.

Identifier

Where in the value chain does the opportunity occur?

Opportunity type

Primary climate-related opportunity driver

Primary potential financial impact

Company-specific description

Time horizon

Select from:

Opp1 - Opp100

Select from:

Banking portfolio [FS only]
Investing (Asset manager) portfolio [FS only]
Investing (Asset owner) portfolio [FS only]
Insurance underwriting portfolio [FS only]
Direct operations
Other parts of the value chain [FS only]
Upstream [not shown to FS]
Downstream [not shown to FS]

Select from:

Resource efficiency
Energy source
Products and services
Markets
Resilience

See drop-down options below

Text field [maximum 2,500 characters]

Select from:

Short-term
Medium-term
Long-term
Unknown

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)
8	9	10	11	12	13
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]

Explanation of financial impact figure	Cost to realize opportunity	Strategy to realize opportunity and explanation of cost calculation	Comment
14	15	16	17
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

C2.4a - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Column 'Where in the value chain does the opportunity occur?' must be completed for a row to be eligible for Disclosure points

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 8 points are available for this question

Columns 'Are you able to provide a potential financial impact figure?' AND associated columns 'Potential financial impact figure - (currency)' OR both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' are considered equivalent to a single cell, i.e. all relevant columns must be completed to gain the point

(Please note: if you are reporting a range of financial impact figures both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' must be completed)

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding both columns 'Cost to realize opportunity' AND 'Strategy to realize opportunity and explanation of cost calculation') as follows:
Any option excluding 'Unknown' selected in the following columns:
- 'Time horizon'
- 'Likelihood'
- 'Magnitude of impact'

A maximum of 8 points is available for this question

Columns 'Are you able to provide a potential financial impact figure?' AND associated columns 'Potential financial impact figure - (currency)' OR both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' are considered equivalent to a single cell, i.e. all relevant columns must be completed to gain the point

(Please note: if you are reporting a range of financial impact figures both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' must be completed)

Management scoring criteria

For one complete row with any of the following selected in column ’Where in the value chain does the risk driver occur?’
- 'Banking portfolio [FS only]'
- 'Investing (Asset manager) portfolio [FS only]'
- 'Investing (Asset owner) portfolio [FS only]'
- 'Insurance underwriting portfolio [FS only]'

i) A description of the identified opportunity providing context of the impact specific to the company in column 'Company-specific description' - 1 point

ii) 'Yes, a single figure estimate' selected in column 'Are you able to provide a potential financial impact figure?' AND
Figure greater than 0 provided in column 'Potential financial impact figure (currency)' AND
Text answer provided in column 'Explanation of financial impact figure' explains how the figure provided in column 'Potential financial impact figure (currency)' was calculated by providing a breakdown of the figure that is consistent with the guidance - 1 point

OR

'Yes, an estimated range' selected in column 'Are you able to provide a potential financial impact figure?' AND
Figure provided in column 'Potential financial impact figure - minimum...' AND Figure greater than 0 provided in column 'Potential financial impact figure - maximum...' AND
Text answer provided in column 'Explanation of financial impact figure' explains how the figures provided in both columns 'Potential financial impact figure - minimum...' AND 'Potential financial impact figure - maximum...' were calculated by providing a breakdown of the figures that is consistent with the guidance - 1 point

iii) Column 'Strategy to realize opportunity and explanation of cost calculation' contains a case study providing a description of the of the action(s) taken to address the opportunity described in column 'Company-specific description' with reference to the result of action(s) and timescale of implementation - 1 point

iv) Figure provided in column 'Cost to realize opportunity' AND
Column 'Strategy to realize opportunity and explanation of cost calculation' contains an explanation of how the figure provided in column 'Cost to realize opportunity' was calculated by providing a breakdown of the figure that is consistent with the guidance - 1 point

One row scored

Leadership scoring criteria

For each portfolio in C-FS0.7 a corresponding row is selected in column 'Where in the value chain does the opportunity occur?' AND full management points awarded - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	8	8	4	4	1	1

(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.

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]

C2.4b - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Primary reason' - 1 point

Text answer provided in column 'Please explain' - 1 point

Awareness scoring criteria

Both columns completed AND
Either 'Opportunities exist, but none with potential to have a substantive financial or strategic impact on business' OR 'Evaluation in progress' selected in column 'Primary reason' - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Text answer in column 'Please explain' provides:

i) A clear rationale and explanation including examples as to why your organization is not exposed to climate-related opportunities - 2 points

ii) An explanation covering the process used to assess why your company is not exposed to climate-related opportunities - 1 point

Leadership scoring criteria

Full Management points awarded - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	3	3	1	1

C3 Business strategy

Module C3 Scoring Notes

Please note that:

- If question C3.1 is not answered, questions C3.3 and C3.4 will be scored as per question not answered.

- If question C3.2 is not answered, questions C3.2a and C3.2b will be scored as per question not answered.

- If question C3.5 is not answered, questions C3.5a and C3.5b will be scored as per question not answered.

[FINANCIAL SERVICES ONLY]
- If question C-FS3.6 is not answered, question C-FS3.6a, C-FS3.6b and C-FS3.6c will be scored as per question not answered.

- If question C-FS3.7 is not answered, question C-FS3.7a will be scored as per question not answered.

- If question C-FS3.8 is not answered, question C-FS3.8a will be scored as per question not answered.

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

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:

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]

C3.1 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed (excluding column 'Attach any relevant documents which detail your climate transition plan (optional)')

A maximum of 6 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'No, and our strategy has not been influenced by climate-related risks and opportunities' in column 'Climate transition plan' – 4 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) 'Yes, we have a climate transition plan which aligns with a 1.5°C world' selected in column 'Climate transition plan' - 1 point

OR

'No, but our strategy has been influenced by climate-related risks and opportunities, and we are developing a climate transition plan within two years' selected in column 'Climate transition plan' - 0.5 points

If either condition in criterion (i) is met additional points will be awarded for the following two criteria:

ii) 'Yes' selected in column 'Publicly available climate transition plan' - 0.5 points

iii) Any option selected excluding 'We do not have a feedback mechanism in place, and we do not plan to introduce one within the next two years' in column 'Mechanism by which Feedback is collected from shareholders on your climate transition plan' - 0.5 points

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

i) Either of the following met - 1 point
At least 1.75 Leadership points awarded in question C4.1a OR C4.1b on the CDP ROUTE or SBTi ROUTE

OR

At least 1.25 Leadership points awarded at Leadership level in either question C4.1a OR C4.1b AND
Year provided in column 'Year target was set' is the same as year provided in column 'End date' in question C0.2 AND 'New' selected in column 'Target Status in reporting year' in C4.1a or C4.1b

ii) ‘Yes, we identify alignment with our climate transition plan’ OR ‘Yes, we identify alignment with both our climate transition plan and a sustainable finance taxonomy’ selected in column 'Identification of spending/revenue...' in question C3.5 AND
Full Disclosure points awarded in question C3.5a - 1 point

iii) All of the following are met – 0.5 points

'Overseeing and guiding the development of a transition plan' OR 'Monitoring the implementation of a transition plan' selected in column 'Governance mechanisms into which climate-related issues are integrated' in question C1.1b AND
'Developing a climate transition plan' OR 'Implementing a climate transition plan' selected in column 'Climate-related responsibilities of this position' in question C1.2

If criterion (iii) is met additional points will be awarded for the following:

iv) 'Board approval of a climate transition plan' OR 'Shareholder approval of a climate transition plan' OR 'Achievement of climate transition plan KPI' selected in column 'Performance indicator(s)' in question C1.3a - 0.5 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	4	4	2	2	3	3

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

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]

C3.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 3 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'No, and we do not anticipate doing so in the next two years' in column 'Use of climate-related scenario analysis to inform strategy' – 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

In column 'Use of climate-related scenario analysis to inform strategy':
‘Yes, qualitative’ selected – 0.5 points
‘Yes, qualitative, but we plan to add quantitative in the next two years’ selected – 1 point
Either ‘Yes, quantitative’ OR ‘Yes, qualitative and quantitative’ selected – 1.5 points

Leadership scoring criteria

Either 'No, but we anticipate using qualitative and/or quantitative analysis in the next two years' OR 'No, and we do not anticipate doing so in the next two years' selected in column 'Use of climate-related scenario analysis to inform strategy' – 0/2 points

Any other situation - 0/0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1.5	1.5	0	0 or 2

(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.

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]

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	3	3	3	3	3	3

C3.2a - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 8 points is available for this question

Awareness scoring criteria

Table completed - 3 points

Management scoring criteria

'Portfolio [FS only]' selected in column 'Scenario analysis coverage' - 1 point

Best row scored

Leadership scoring criteria

'NGFS scenarios Framework [Financial Services only]' selected in column 'Climate-related scenario' in at least one row - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	3	3	1	1	1	1

(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

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]

C3.2b - Scoring criteria

Disclosure scoring criteria

For each column completed - 1 point
- 'Focal questions your organization seeks to address by using climate-related scenario analysis'
- 'Results of the climate-related scenario analysis with respect to these focal questions'

Awareness scoring criteria

Table completed - 2 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Text answer in column 'Results of the climate-related...' provides a description of the results of the conducted scenario analysis AND how the results have informed at least one decision or action in relation to the focal questions including associated timelines - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	2	2	1	1	0	0

(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.

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

C3.3 - Scoring criteria

Disclosure scoring criteria

For each row:

i) Any option selected in column 'Have climate-related risks and opportunities influenced your strategy in this area?' - 0.5 points

ii) Text answer provided in column 'Description of Influence' - 0.5 points

Awareness scoring criteria

Full Disclosure points must be awarded in a row to be eligible for Awareness points in that same row

Any of the following options selected in column 'Have climate-related risks and...':
-'Yes'
-'No'
-'Evaluation in progress'

AND

Column 'Description of influence' completed - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Either ‘Yes’ OR ‘No’ selected in column 'Have climate-related risks and...' in all rows - 1 point

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

'Yes' selected in column 'Have climate-related risks and...' in two or more rows - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	4	4	1	1	1	1

(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.

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]

C3.4 - Scoring criteria

Disclosure scoring criteria

i) Any option selected in column 'Financial planning elements that have been influenced' - 1 point

ii) Text answer provided in column 'Description of influence' - 1 point

Awareness scoring criteria

All of the following are met - 1 point

At least one complete row disclosed in either question C2.3a OR C2.4a AND
Any option selected excluding ‘None of the above’ in column ‘Financial planning elements that have been influenced’ AND
Column ‘Description of influence’ completed

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	0	0	0	0

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

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

C3.5 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 2 points is available for this question

Awareness scoring criteria

Not scored

Management scoring criteria

Full Disclosure points must be awarded to be eligible for Management points

Any option excluding 'No, and we do not plan to in the next two years' selected in column 'Identification of spending/revenue that is aligned with your organization’s climate transition' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	0	0	1	1	0	0

(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.

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.

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)
1	2	3	4	5
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

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
6	7	8	9
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]

C3.5a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column 'Amount of selected financial metric that is...'). Partially completed rows will not receive full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	0	0	0	0	0	0

(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.

Response options

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*
1	2	3	4	5	6	7
Select from drop-down options below	Select from: EU Taxonomy for Sustainable Activities Other, please specify	Select from: Taxonomy-aligned Taxonomy-eligible but not aligned	Select all that apply: Turnover CAPEX OPEX	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

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*
8	9	10	11	12	13	14
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]

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)*
15	16	17	18	19	20	21
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]

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
22	23	24	25	26	27	28
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Select all that apply: Own performance Adapted activity Transitional activity Activity enabling mitigation Activity enabling adaptation	Text field [maximum 2,500 characters]	Select from: Yes No	Text field [maximum 2,500 characters]	Select from: Yes No	Text field [maximum 2,500 characters]

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

[Add row]

Economic activity (column 1) drop-down options

Select one of the following options:

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

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

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

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

C3.5b - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator
Disclosure denominator
Awareness numerator
Awareness denominator
Management numerator Management denominator Leadership numerator Leadership denominator

0 0 0 0 0 0 0 0

(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.

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

C3.5c - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

Business strategy: Financial services

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

Question dependencies

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

Response options

Please complete the following table:

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

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

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

Select from:

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

[Text field, 2,500 characters]

C-FS3.6 - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Policy framework for portfolio activities that include climate-related requirements for clients/investees, and/or exclusion policies'- 1 point

Awareness scoring criteria

Any option selected excluding 'No, and we do not plan to include climate-related requirements and/or exclusions policies in our policy framework in the next two years' in column 'Policy framework for portfolio activities...' - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'Yes, our framework includes both policies with climate-related client/investee requirements and climate-related exclusion policies' selected in column 'Policy framework for portfolio activities...'- 2 points

'Yes, our policies include climate-related requirements that clients/investees need to meet' selected in column 'Policy framework for portfolio activities...' - 1.5 points

'Yes, we have exclusion policies for industries and/or activities exposed or contributing to climate-related risks' selected in column 'Policy framework for portfolio activities...' - 1 point

Leadership scoring criteria

Either 'No, but we plan to include climate-related requirements and/or exclusion policies in our policy framework in the next two years' OR 'No, and we do not plan to include climate-related requirements and/or exclusion policies in our policy framework in the next two years' selected in column 'Policy framework for portfolio activities...' - 0/0.5 points

'Yes, our framework includes both policies with climate-related client/investee requirements and climate-related exclusion policies' selected in column 'Policy framework for portfolio activities that include climate-related requirements for clients/investees, and/or exclusion policies' - 0.5/0.5 points

Any other situation - 0/0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	2	2	0 or 0.5	0 or 0.5

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

Question dependencies

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

Response options

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

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

Portfolio*

Type of policy*

Portfolio coverage of policy

Policy availability

Attach documents relevant to your policy

Criteria required of clients/investees

Value chain stages of client/investee covered by criteria

Timeframe for compliance with policy criteria

Industry sectors covered by the policy

Exceptions to policy based on*

Explain how criteria required, criteria coverage and/or exceptions have been determined

Select from:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select all that apply:

Banking:

Credit/lending policy
Risk policy
Underwriting policy
Policy related to other products and services
Engagement policy
Pricing policy
Other, please specify

Investing:

Credit policy
Risk policy
Sustainable/Responsible Investment Policy
Investment policy/strategy
Policy related to other products and services
Proxy voting
Engagement policy
Active ownership policy
Pricing policy
Other, please specify

Insurance:

Risk policy
Insurance underwriting policy
Policy related to other products and services
Engagement policy
Pricing policy
Other, please specify

Percentage field [enter a percentage 0-100]

Select from:

Publicly available
Not publicly available

[Attachment functionality]

Select all that apply:

Disclosure of Scope 1 emissions
Disclosure of Scope 2 emissions
Disclosure of Scope 3 emissions
Disclosure of product-related emissions
Set a science-based emissions reduction target
Set an emissions reduction target
Be on track to achieving a science-based emissions reduction target
Develop a climate transition plan
Develop pathways to net-zero by 2050 or sooner
Other, please specify
No criteria required

Select from:

Direct operations only
Direct operations and supply chain

Select from:

Complying with criteria is a pre-requisite for business
Clients/investees must be compliant within the next year
Clients/investees must be compliant within the next 2 years
Clients/investees must be compliant within the next 5 years
No timeframe

Select all that apply:

Energy
Materials
Capital Goods
Commercial & Professional Services
Transportation
Automobiles & Components
Consumer Durables & Apparel
Consumer Services
Retailing
Food & Staples Retailing
Food, Beverage & Tobacco
Household & Personal Products
Health Care Equipment & Services
Pharmaceuticals, Biotechnology & Life Sciences
Software & Services
Technology Hardware & Equipment
Semiconductors & Semiconductor Equipment
Telecommunication Services
Media & Entertainment
Utilities
Real Estate
Other, please specify

Select all that apply:

Geography
Subsidiaries
Industry sector
Line of Business
Products and services
Transaction size
Segment of the value chain
Other, please specify

[Text field, 2,500 characters]

[Add row]

C-FS3.6a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 10 points is available in this question

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows disclosed as follows: figure greater than 0 provided in column 'Portfolio coverage of policy'

A maximum of 4 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) Both 'Disclosure of Scope 1 emissions' AND 'Disclosure of Scope 2 emissions' selected in column 'Criteria required of clients/investees' - 1 point

If criterion (i) is met additional points will be awarded for the following one criterion:

ii) For each of the following options selected in column 'Criteria required of clients/investees' - 0.5 points
- 'Set a science-based emissions reduction target'
- 'Disclosure of Scope 3 emissions'
- 'Develop a climate transition plan'

iii) Either 'Complying with criteria is a pre-requisite for business' OR 'Clients/investees must be compliant within the next year' selected in column 'Timeframe for compliance with policy criteria' - 1 point

One row scored

Leadership scoring criteria

At least 2 Management points must be awarded to be eligible for Leadership points

i) 'Set a science-based emissions reduction target' selected in column 'Criteria required of clients/investees' AND
'Publicly available' selected in column 'Policy availability' - 0.5 points

ii) Figure of 100 provided in column 'Portfolio coverage of policy' in at least one row - 0.5 points

One row scored

iii) For each activity provided in question C-FS0.7 a corresponding row completed in question C-FS3.6a - 1 point

Please note criteria (i) and (ii) are one row scored and criteria (iii) for all rows disclosed.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
10	10	4	4	3.5	3.5	2	2

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

Question dependencies

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

Response options

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

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

Portfolio*

Type of exclusion policy

Year of exclusion implementation

Timeframe for complete phase-out

Application

Country/Area/Region the exclusion policy applies to

Description

Select all that apply:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select all that apply:

All fossil fuels
All Coal
Thermal coal
Fuel from liquified coal
Coal mining
Mountaintop removal mining
Power from coal
All oil & gas
Oil from tar sands
Oil from shale
Gas from shale
Arctic oil and gas
Ultra-deepwater oil and gas
Fracked oil and gas
Liquified natural gas
Other, please specify

Numerical field [enter a number between 1900- 2022]

Select from:

Already phased out
By 2025
By 2030
By 2040
By 2050
Other, please explain

Select all that apply:

New business/investment for new projects
New business/investment for existing projects
Existing business/investment for existing projects
Other, please specify

Select all that apply:

Select all that apply from a drop-down list of countries/areas and regions. Please see the Technical Note "Countries, Area and Regions" for details around the available regions and their constituent countries/areas.
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

C-FS3.6b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 6 points is available for this question

Awareness scoring criteria

Table completed - 1 point

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded AND
Any option selected excluding 'Other, please specify' in column 'Application'

[ROUTE A]
'All coal' selected in column 'Type of exclusion policy' AND
Any of the following selected in column 'Timeframe for complete phase-out' - 1 point
- 'Already phased out'
- 'By 2025'
- 'By 2030'

OR

[ROUTE B]
'All fossil fuels' selected in column 'Type of exclusion policy' AND
Any of the following selected in column 'Timeframe for complete phase-out' - 2 points
- 'Already phased out'
- 'By 2025'
- 'By 2030'

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	1	1	2	2	0	0

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

Question dependencies

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

Response options

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

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

C-FS3.6c - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

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

Question dependencies

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

Response options

Please complete the following table.

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

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

C-FS3.7 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 3 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'No, and we do not plan to include climate-related requirements in the next two years' in column 'Climate-related requirements included in selection process...' - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'Yes' selected in column 'Climate-related requirements included in selection process...' - 1/1 point

OR

'No, but we plan to include climate-related requirements in the next two years' selected in column 'Climate-related requirements included in selection process...' - 0/1 point

OR

'No, and we do not plan to include climate-related requirement in the next two years' selected in column 'Climate-related requirements included in selection process...' - 0/2 points

OR

'Not applicable, because we do not have externally managed assets' selected in column 'Climate-related requirements included in selection process...' - 0/0 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	0 or 1	0, 1 or 2	0	0

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

Question dependencies

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

Response options

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

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

[Add row]

C-FS3.7a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 3 points is available for this question

Awareness scoring criteria

At least one option selected excluding 'Other, please specify' in column 'Mechanisms used to include climate-related requirements...' AND
Table completed - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'All assets managed externally' OR 'Majority of assets managed externally’ selected in column 'Coverage' - 1 point

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1	1	0	0

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

Question dependencies

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

Response options

Please complete the following table.

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

C-FS3.8 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 3 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'No, and we do not plan to include climate-related covenants in the next two years' - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'Yes' selected in column 'Climate-related covenants in financing agreements' - 1/1 point

OR

'No, but we plan to include climate-related covenants in the next two years' selected in column 'Climate-related covenants in financing agreements' - 0/1 point

OR

'No, and we do not plan to include climate-related covenants in the next two years' selected in column 'Climate-related covenants in financing agreements' - 0/2 points

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	0 or 1	0, 1 or 2	0	0

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

Question dependencies

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

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.

Types of covenants used

Asset class/product types

Coverage of covenants

Please explain

Select all that apply:

Purpose or use of proceeds clause refers to sustainable project
Margin or pricing depends on sustainability criteria
Minimum level of green assets mandated
Legal mandate to obtain third party verification
Covenants related to compliance with your policies
Other, please specify

Select all that apply:

Corporate loans
Retail loans
Corporate real estate
Retail mortgages
Trade finance
Asset finance
Project finance
Debt and equity underwriting
Other, please specify

Select from:

All business/investment for all projects
New business/investment for all projects
New business/investment for new projects
Selected clients
Depending on loan size
Depending on loan tenor
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

C-FS3.8a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 3 points is available for this question

Awareness scoring criteria

Table completed AND
Any option selected excluding 'Other, please specify' in the following columns - 1 point
- 'Types of covenants used'
- 'Asset class/product types'
- 'Coverage of covenants'

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	0	0	0	0

C4 Targets and performance

Module C4 Scoring Notes

Please note that:

- If question C4.1 is not answered, question C4.1a will be scored as per question not answered.

- If question C4.2 is not answered, questions C4.2a, C4.2b and C4.2c will be scored as per question not answered.

- If question C4.3 is not answered, questions C4.3a, C4.3b, C4.3c will be scored as per question not answered.

- For companies responding to the Agricultural Commodities, Food, Beverage & Tobacco or Paper & Forestry questionnaire: If question C-AC4.4/C-FB4.4/C-PF4.4 is not answered, question C-AC4.4a/C-FB4.4a/C-PF4.4a will be scored as per question not answered.

- If question C4.5 is not answered, question C4.5a will be scored as per question not answered.

- For companies responding to the Financial Services questionnaire: If question C-FS4.5 is not answered, question C-FS4.5a will be scored as per question not answered.

- For companies responding to the Coal questionnaire: If question C-CO4.7 is not answered, question C-CO4.7a will be scored as per question not answered.

- For companies responding to the Oil & Gas questionnaire: If question C-OG4.7 is not answered, question C-OG4.7a will be scored as per question not answered.

Emissions targets

Targets Scoring Notes

Please note that:

- Where an organization has both absolute and intensity targets, all targets will be scored and the question for which the score which has the most positive impact on the company's score will be recorded (either the question relating to an Absolute target or the question relating to an Intensity target).

- Targets which are set relative to a future "business as usual" (BAU) scenario are not eligible for points. To be eligible, targets must have a base year in or before the reporting year.

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

Response options

Select all that apply:

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

C4.1 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'No target' - 1 point

Management scoring criteria

Any option selected excluding 'No target' - 1 point

Leadership scoring criteria

'No target' selected - 0/3 points

Any other situation - 0/0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0 or 3

(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.

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.

Target reference number

Is this a science-based target?

Target ambition*

Year target was set

Target coverage

Scope(s)

Scope 2 accounting method

Abs1-Abs100

Select from drop-down options below

Select from:

1.5°C aligned
Well-below 2°C aligned
2°C aligned
Other, please specify

Numerical field [enter a number between 1900- 2023]

Select from:

Company-wide
Business division
Business activity
Site/facility
Country/area/region
Product-level
Other, please specify

Select all that apply:

Scope 1
Scope 2
Scope 3

Select from:

Location-based
Market-based

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)
8	9	10	11	12-28	29	30
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]

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
31	32	33-49	50	51
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]

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)
52	53	54	55	56	57-73	74
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]

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
75	76	77	78	79	80	81
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

C4.1a - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Points will be awarded per completed cell displayed (excluding both columns ‘Total emissions in target year covered by target in all selected Scopes (metric tons CO2e) [auto-calculated]’ AND ‘% of target achieved relative to base year [auto-calculated]’) in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 14 points is available for this question

Awareness scoring criteria

Best row(s) scored

The following conditions must be met to be eligible for Awareness points:
At least 8 Disclosure points awarded AND
Year provided in column 'Year target was set' is not before year provided in column 'Base year'

i) Year provided in column 'Target year' is 4 years or more after year provided in column 'Year target was set' - 2 points

ii) Any of the following selected in column 'Is this a science-based target?' - 1 point
- 'Yes, and this target has been approved by the Science Based Targets initiative'
- 'Yes, we consider this a science-based target, and this 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 target initiative in the next two years'

OR

'No, but we anticipate setting one in the next 2 years' selected in column 'Is this a science-based target?' - 0.5 points

iii) Figure greater than 0 provided in column '% of target achieved relative to base year [auto-calculated]' OR
'New' selected in column 'Target status in reporting year' AND year provided in column 'Year target was set' is the same as year provided in column 'End date' in question C0.2 - 2 points

iv) Figure provided in column 'Total base year emissions covered by target in all selected Scopes (metric tons CO2e)' is within 5% variance of sum of the figures provided in the following columns - 1 point
- 'Base year Scope 1 emissions covered by target (metric tons CO2e)'
- 'Base year Scope 2 emissions covered by target (metric tons CO2e)' (if applicable to the target reported in this row)
- 'Base year total Scope 3 emissions covered by target (metric tons CO2e)' (if applicable to the target reported in this row)

v) Figure provided in column 'Total emissions in reporting year covered by target in all selected scopes (metric tons CO2e)' is within 5% variance of the sum of the figures provided in the following columns - 1 point
- 'Scope 1 emissions in reporting year covered by target (metric tons CO2e)'
- 'Scope 2 emissions in reporting year covered by target (metric tons CO2e)' (if applicable to the target reported in this row)
- 'Total Scope 3 emissions in reporting year covered by target (metric tons CO2e)' (if applicable to the target reported in this row)

Management scoring criteria

Best row(s) scored

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded OR
Either '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' OR 'No…' selected in column 'Is this a science-based target?' AND at least 6/7 Awareness points awarded

AND

Any of the following selected in column 'Target status in reporting year':
- 'New'
- 'Underway'
- 'Achieved'
- 'Revised'

If Scope 1 and 2 are in the same row the criteria must be met in that one row. If Scope 1 and 2 are reported in separate rows all of the following criteria must be met in both rows

[SBTi ROUTE]
i) The target(s) has(/have) been approved as science-based by the Science Based Target initiative - 3 points

If criteria (i) is met an additional point is available along the SBTi ROUTE for the following if a net zero target is reported:
ii) Either of the following are met - 1 point
The Net Zero target has been approved as science-based by the Science Based Target initiative

OR

A long-term Scope 1 + 2 target(s) is reported all of the following criteria are met:
- One complete row in question C4.2c AND - 'Company-wide' selected in column 'Target coverage' in question C4.1a AND
- Year provided in column 'Target year' is 11 years or more after year provided in column ‘Year target was set' inclusive AND before 2051 in question C4.1a AND
- Figure provided in both columns ‘Base year Scope 1 emissions covered by target as % of total base year emissions in Scope 1' AND 'Base year Scope 2 emissions covered by target as % of total base year emissions in Scope 2' is 95% or higher for Scope 1 + 2 emissions in question C4.1a

OR

[CDP ROUTE]
i) 'Company-wide' selected in column 'Target coverage' - 1 point

ii) Figure provided in both columns 'Base year Scope 1 emissions covered by target as % of total base year emissions in Scope 1' AND 'Base year Scope 2 emissions covered by target as % of total base year emissions in Scope 2' is 95% or higher for Scope 1 + 2 emissions - 1 point

iii) Year provided in column 'Target year' is between 5 and 10 years after year provided in column ‘Year target was set' inclusive - 0.75 points

OR

Year provided in column 'Target year' is between 11 and 15 years after year provided in column ‘Year target was set' inclusive - 0.5 points

iv) 'No' selected in question C6.4 OR
Either 'Emissions are not relevant' OR 'Emissions excluded due to a recent acquisition or merger' selected in all of the following columns in question C6.4a - 0.25 points
- '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'

If criteria (i), (ii), (iii) AND (iv) are met an additional point is available along the CDP ROUTE for the following:
v) If a net zero target is reported in question C4.2c AND a long-term Scope 1 + 2 target(s) is reported all of the following criteria are met - 1 point:
- One complete row in question C4.2c AND
- 'Company-wide' selected in column 'Target coverage' in question C4.1a AND
- Year provided in column 'Target year' is 11 years or more after year provided in column ‘Year target was set' inclusive AND before 2051 in question C4.1a AND
- Figure provided in both columns ‘Base year Scope 1 emissions covered by target as % of total base year emissions in Scope 1' AND 'Base year Scope 2 emissions covered by target as % of total base year emissions in Scope 2' is 95% or higher for Scope 1 + 2 emissions in question C4.1a

Please note: If any relevant exclusions are reported in C6.4a the maximum is 1/4 points

Leadership scoring criteria

Best row(s) scored

At least 3/4 Management points must be awarded to be eligible for Leadership points

If Scope 1 and 2 are in the same row the criteria must be met in that one row. If Scope 1 and 2 are reported in separate rows all of the following criteria must be met in both rows

i)
[SBTi ROUTE] (1 point max)
The target has been approved as science-based by the Science Based Target initiative

AND

Either '1.5⁰C aligned' selected in column 'Target ambition*' - 1 point
OR
'Well-below 2⁰C aligned' - 0.75 points
OR
'2⁰C aligned' selected in column 'Target ambition*' - 0.5 points

OR

[CDP Route] (0.75 Points Max)
Both a Scope 1 AND Scope 2 target meets any of the following emission reductions:
At least a 4.2% absolute annual emissions reduction between 'Base year' and 'Target year' – 0.75 point
OR
At least a 2.5% absolute annual emissions reduction between 'Base year' and 'Target year'- 0.5 points
OR
At least 1.23% absolute annual emissions reduction between ‘Base year’ and ‘Target year’ – 0.25 points

If all conditions within criterion (i) in either [SBTi ROUTE] OR [CDP ROUTE] have been met in the same row(s) additional points will be awarded for the following:

ii) (1 point max)
Year provided in column 'Year target was set' is before year provided in column 'End date' in question C0.2 AND figure provided in column '% of target achieved relative to base year [auto-calculated]' is equal to or greater than the percentage of time from year provided in column 'Base year' - 1 point

OR

Year provided in column 'Year target was set' is the same as year provided in column 'End date' in question C0.2 AND 'New' selected in column 'Target Status in reporting year' - 0.5 points

Please note there is a maximum of 1.75/2 points on the [CDP ROUTE](s) for this question

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
14	14	7	7	4	4	2	2

(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.

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.

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

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
10	11	12	13-29	30	31	32	33
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]

% 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
34-50	51	52	53	54	55	56	57
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]

60-76

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]

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

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
82	83	84
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

C4.1b - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Points will be awarded per completed cell displayed (excluding both columns ‘Intensity figure in target year for all selected Scopes (metric tons CO2e per unit of activity) [auto-calculated]’ AND ‘% of target achieved relative to base year [auto-calculated]’) in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 14 points is available for this question

Awareness scoring criteria

Best row(s) scored

The following conditions must be met to be eligible for Awareness points:
At least 8 Disclosure points awarded AND
Year provided in column 'Year target was set' is not before year provided in column 'Base year'

i) Year provided in column 'Target year' is 4 years or more after year provided in column 'Year target was set' - 2 points

ii) Any of the following selected in column 'Is this a science-based target?' - 1 point
- 'Yes, and this target has been approved by the Science Based Targets initiative'
- 'Yes, we consider this a science-based target, and this 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 target initiative in the next two years'

OR

'No, but we anticipate setting one in the next 2 years' selected in column 'Is this a science-based target?' - 0.5 points

iii) Figure greater than 0 provided in column '% of target achieved relative to base year [auto-calculated]' OR
'New' selected in column 'Target status in reporting year' AND year provided in column 'Year target was set' is the same as the year provided in column 'End date' in question C0.2 - 2 points

iv) Figure provided in column 'Intensity figure in base year for all selected Scopes (metric tons CO2e per unit of activity)' is within 5% variance of sum of the figures provided in the following columns - 1 point
- '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)' (if applicable to the target reported in this row)
- 'Intensity figure in base year for total Scope 3 (metric tons CO2e per unit of activity)' (if applicable to the target reported in this row)

v) Figure provided in column 'Intensity figure in reporting year for all selected Scopes (metric tons CO2e per unit of activity)' is within 5% variance of the sum of the figures provided in the following columns - 1 point
- '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)' (if applicable to the target reported in this row)
- 'Intensity figure in reporting year for total Scope 3 (metric tons CO2e per unit of activity)' (if applicable to the target reported in this row)

Management scoring criteria

Best row(s) scored

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded OR
Either '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' OR 'No…' selected in column 'Is this a science-based target?' AND at least 6/7 Awareness points awarded

AND

Any of the following selected in column 'Target status in reporting year':
- 'New'
- 'Underway'
- 'Achieved'
- 'Revised'

If Scope 1 and 2 are in the same row the criteria must be met in that one row. If Scope 1 and 2 are reported in separate rows all of the following criteria must be met in both rows:

[SBTi ROUTE]
i) The target(s) has(/have) been approved as science-based by the Science Based Target initiative - 3 points

If criteria (i) is met an additional point is available along the SBTi ROUTE for the following if a net zero target is reported:
ii) Either of the following are met - 1 point
The Net Zero target has been approved as science-based by the Science Based Target initiative

OR

A long-term Scope 1 + 2 target(s) is reported all of the following criteria are met:
- One complete row in question C4.2c AND
- 'Company-wide' selected in column 'Target coverage' in question C4.1b AND
- Year provided in column 'Target year' is 11 years or more after year provided in column 'Year target was set' inclusive AND before 2051 in question C4.1b AND
- Figure provided in both columns '% of total base year emissions in Scope 1 covered by this Scope 1 intensity figure' AND '% of total base year emissions in Scope 2 covered by this Scope 2 intensity figure' is 95% or higher for Scope 1 + 2 emissions in question C4.1b

OR

[CDP ROUTE]
i) 'Company-wide' selected in column 'Target coverage' - 1 point

ii) Figure provided in both columns '% of total base year emissions in Scope 1 covered by this Scope 1 intensity figure' AND '% of total base year emissions in Scope 2 covered by this Scope 2 intensity figure' is 95% or higher for Scope 1 + 2 emissions - 1 point

iii) Year provided in column 'Target year' is between 5 and 10 years after year provided in column ‘Year target was set' inclusive - 0.75 points
OR
Year provided in column 'Target year' is between 11 and 15 years after year provided in column ‘Year target was set' inclusive - 0.5 points

iv) 'No' selected in question C6.4 OR
Either 'Emissions are not relevant' OR 'Emissions excluded due to a recent acquisition or merger' selected in all of the following columns in question C6.4a - 0.25 points
- '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'

If criteria (i), (ii), (iii) AND (iv) are met an additional point is available along the CDP ROUTE for the following:
v) If a net zero target is reported in question C4.2c AND a long-term Scope 1 + 2 target(s) is reported all of the following criteria are met - 1 point:
- One complete row in question C4.2c AND
- 'Company-wide' selected in column 'Target coverage' in question C4.1b AND
- Year provided in column 'Target year' is 11 years or more after year provided in column 'Year target was set' inclusive AND before 2051 in question C4.1b AND
- Figure provided in both columns '% of total base year emissions in Scope 1 covered by this Scope 1 intensity figure' AND '% of total base year emissions in Scope 2 covered by this Scope 2 intensity figure' is 95% or higher for Scope 1 + 2 emissions in question C4.1b

Please note: If any relevant exclusions are reported in question C6.4a - maximum 1/4 points

Leadership scoring criteria

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
14	14	7	7	4	4	2	2

(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.

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]

C4.1c - Scoring criteria

Disclosure scoring criteria

For each column completed - 1 point
- 'Primary reason'
- 'Five-year forecast'
- 'Please explain'

Awareness scoring criteria

[ROUTE A]
'We are planning to introduce a target in the next two years' selected in column 'Primary reason' AND
Text answer in column 'Please explain' provides a description of timeline AND of plans to implement target - 3 points

OR

[ROUTE B]
Any option selected excluding 'We are planning to introduce a target in the next two years' in column 'Primary reason' AND
Text answers provided in both columns 'Please explain' AND 'Five-year forecast' - 2 points

Management scoring criteria

i) Text answer in column 'Please explain' provides an explanation of why you do not have a target - 2 points

ii) Text answer in column 'Five-year forecast' provides:

A quantitative forecast of how your emissions will change over the next five years - 1 point

OR

A qualitative forecast of how your emissions will change over the next five years - 0.5 points

Please note: a maximum of 3/6 Management points is available in this question

Leadership scoring criteria

'No target' selected in question C4.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	3	3	3	6	0	3

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

Question dependencies

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

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.

Target reference number

Year target was set

Portfolio

Product type/Asset class/Line of business

Sectors covered by the target

Target type

Por1 - Por100

Numerical field [enter a number between 1900- 2023]

Select from:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select all that apply:
Banking

All product types
Corporate loans
Retail loans
Corporate real estate
Retail mortgages
Trade finance
Asset finance
Project finance
Debt and equity underwriting
Other, please specify

Investing

All asset classes
Fixed income
Listed equity
Private equity
Real estate/property
Infrastructure
Commodities
Forestry
Hedge funds
Fund of funds
Derivatives
Other, please specify

Insurance

All lines of business
Property and casualty
Construction and engineering
Agribusiness
Motor
Marine
Other, please specify

Select all that apply:

All sectors
Energy
Materials
Capital goods
Commercial and professional services
Transportation
Automobiles and components
Consumer durables and apparel
Consumer services
Retailing
Food and staples retailing
Food, beverage and tobacco
Household and personal products
Health care equipment and services
Pharmaceuticals, biotechnology and life sciences
Banks
Diversified financials
Insurance
Software and services
Technology hardware and equipment
Semiconductors and semiconductor equipment
Telecommunication services
Utilities
Real estate
Other, please specify

Select from:

Green finance
Sector Decarbonization Approach (SDA)
Portfolio coverage
Portfolio temperature alignment
Portfolio emissions
Other, please specify

Target type: Absolute or intensity

Scopes included in temperature alignment

Metric (or target numerator if intensity)

Target denominator

Base year

Figure in base year

Percentage of portfolio emissions covered by the target

Monetary metric for portfolio coverage (unit currency as reported in C0.4)

Percentage of portfolio covered by the target, using a monetary metric

Frequency of target reviews

Select from:

Absolute
Intensity

Select from:

Scope 1 + 2
Scope 1 + 2 + 3

Select from:
Green finance

Total green finance raised and facilitated (unit currency as reported in C0.4)
Total green investments (unit currency as reported in C0.4)
Total green bonds outstanding (unit currency as reported in C0.4)
Total green debt instruments outstanding (unit currency as reported in C0.4)
Other, please specify

Sector Decarbonization Approach (SDA)

Metric tons CO2e
Other, please specify

Portfolio coverage

% of portfolio setting a Science-Based Target
Other, please specify

Portfolio temperature alignment

Degrees of warming

Portfolio emissions

tCO2e

Other, please specify

Other, please specify

Select from:
Green finance

Total finance raised and facilitated (unit currency as reported in C0.4)
Total investments (unit currency as reported in C0.4)
Total bonds outstanding (unit currency as reported in C0.4)
Total debt instruments outstanding (unit currency as reported in C0.4)
Other, please specify

Sector Decarbonization Approach (SDA)

Meters squared
kWh
Ton cement
Ton pulp and paper
km
Passenger km
Ton km
Vehicle km
Ton iron and steel
Ton aluminum
Other, please specify

Portfolio emissions

Million revenues (unit currency as reported in C0.4)
Million invested (unit currency as reported in C0.4)

Other, please specify

Other, please specify

Numerical field [enter a number between 1900- 2023]

Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]

Percentage field [enter a percentage from 0-100]

Select from:

Loan book value
Assets under management
Market value of investees
Invested value
Enterprise value of investees
Other, please specify
Not applicable

Percentage field [enter a percentage from 0-100]

Select from:

Quarterly
Semi-annually
Annually
Every five years
Other, please specify

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

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

[Add row]

C-FS4.1d - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding columns 'Interim target year', '% of target achieved relative to base year [auto-calculated]' AND 'Figure in interim target year'). Partially completed rows will not receive full points

A maximum of 12 points is available for this question

Awareness scoring criteria

Best row scored

The following conditions must be met to be eligible for Awareness points:
At least 8 Disclosure points awarded AND
Year in column 'Year target was set' is not before year in column 'Base year'

i) Year provided in column 'Target year' is 4 years or more after the year provided in column 'Year target was set' - 2 points

ii) Any option selected excluding 'No, and we do not anticipate setting one in the next 2 years' in column 'Is this a science-based target?' - 1 point 

iii) Figure greater than 0 provided in column '% of target achieved relative to base year [auto-calculated]' OR
'New' selected in column 'Target status in reporting year' AND year provided in column 'Year target was set' is the same as year provided in column 'End date' in question C0.2 - 2 points

Management scoring criteria

Best row scored

[ROUTE A]
'Yes' selected in column 'Does your organization undertake this activity?' in row 'Insurance underwriting (insurance company) AND 'No' selected in column 'Does your organization undertake this activity?' in the following rows in question C-FS0.7 - 0/0 points
- Banking (Bank)
- Investing (Asset manager)
- Investing (Asset owners)

[ROUTE B]
The following conditions must be met to be eligible for Management points:
Any option selected excluding the following in column 'Target status in reporting year':
- 'Retired'
- 'Replaced'
- 'Expired'

i) Any option selected excluding 'No, but we anticipate setting one in the next 2 years' OR 'No, and we do not anticipate setting one in the next 2 years' in column 'Is this a science-based target?' - 0.5 points 

ii) Year provided in column 'Target year' is between 5 and 15 years after year provided in column 'Year target was set' inclusive - 0.5 points

OR

[ROUTE C]
'Portfolio target [FS only]' not selected in question C4.1 – 0/1 points

Leadership scoring criteria

[ROUTE A]
'Yes' selected in column 'Does your organization undertake this activity?' in row 'Insurance underwriting (insurance company) in question C-FS0.7 - 0/0 points

[ROUTE B]
The following conditions must be met to be eligible for Leadership points:
Full Management points awarded AND
For each activity provided excluding 'Insurance Underwriting (insurance company) in question C-FS0.7 a corresponding row completed in question C-FS4.1d

i) Any option selected excluding 'Every five years' OR 'Other, please specify' in column 'Frequency of target reviews' - 1 point

ii) '1.5⁰C aligned' selected in column 'Target ambition - 1 point

OR

'Well-below 2⁰C aligned' selected in column 'Target ambition - 0.75 points

OR

'2⁰C aligned' selected in column 'Target ambition- 0.5 points

OR

[ROUTE C] 
'Portfolio target [FS only]' not selected in question C4.1 - 0/3 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
12	12	5	5	0 or 1	0 or 1	0 or 2	0 or 2 or 3

Other climate-related targets

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

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

C4.2 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

[ROUTE A]
'Yes, and this target has been approved by the Science-Based Targets initiative' selected in either column 'Is this a science-based target?' in question C4.1a OR column 'Is this a science-based target?' in question C4.1b - 0/0 points

OR

[ROUTE B]
Any option excluding 'Yes, and this target has been approved by the Science-Based Targets initiative' selected in either column 'Is this a science-based target?' in question C4.1a OR column 'Is this a science-based target?' in question C4.1b AND
'Other climate-related targets' selected - 1/1 points

OR

[ROUTE C]
'No target' selected in question C4.1 AND 'No other climate-related targets' selected - 0/2 points

OR

[ROUTE D]
Any other option selected - 0/0 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0 or 1	0 or 1 or 2	0	0

(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.

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.

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

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]
7	8	9	10	11	12	13
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

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
14	15	16	17	18	19
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]

C4.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell displayed (excluding column '% of target achieved relative to base year [auto-calculated]') in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 6 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of completed rows disclosed

A maximum of 3 points is available for this question

Management scoring criteria

Best row scored. All criteria must be met in the same row

To be eligible for Management points any of the following must be selected in column 'Target status in reporting year':
- 'New'
- 'Underway'
- 'Achieved'
- 'Revised'

i) Figure of 100% provided in column '% share of low-carbon or renewable energy in target year' AND year provided in column 'Target year' is before 2031 - 1 point

OR

Figure of greater than or equal to 80% provided in column '% share of low-carbon or renewable energy in target year' AND year provided in column 'Target year' is before 2026 - 1 point

ii) At least 0.5 points have been awarded in criterion (i) AND
Year provided in 'Year target was set' is the same as the year provided in column 'End date' in question C0.2 AND 'New' selected in column 'Target status in reporting year' OR
Year provided in 'Year target was set' is before the year provided in column 'End date' in question C0.2 AND figure provided in column '% of target achieved relative to base year [auto-calculated]' is equal to or greater than the percentage of time from column 'Base year' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	3	3	2	2	0	0

(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.

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.

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

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]
7	8	9	10	11	12
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

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
13	14	15	16	17	18
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

C4.2b - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 1 point is available for this question

Management scoring criteria

Table completed AND
In at least one row any option excluding ‘Other please specify’ selected in column 'Target type: category' AND any of the following selected in column 'Target status in reporting year' - 0.5 points
- 'New'
- 'Underway'
- 'Achieved'
- 'Revised'

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	1	1	0.5	0.5	0	0

(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.

Response options

Please complete the following table:

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)
1	2	3	4	5	6	7	8	9
Select from: NZ1-NZ100	Select from: Company-wide Business division Business activity Site/facility Country/area/region Banking (Bank) [FS only] Investing (Asset manager) [FS only] Investing (Asset owner) [FS only] Insurance underwriting (Insurance company) [FS only] Product-level Other, please specify	Select all that apply: Abs1-Abs100 Int1-Int100 Por1-Por100 [FS only] Not applicable	Numerical field [enter a number between 2018- 2100]	Select from drop-down options below	Text field [maximum 2,400 characters]	Select from: Yes No Unsure	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[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

C4.2c - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column 'Planned actions to mitigate emissions beyond your value chain (optional)'). Partially completed rows will not receive full points

A maximum of 6 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Planned actions to mitigate emissions beyond your value chain (optional)')

A maximum of 4 points is available for this question

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	4	4	0	0	0	0

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.

Response options

Select one of the following options:

C4.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

'Yes' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

(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.

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

C4.3a - Scoring criteria

Disclosure scoring criteria

For each column completed - 1 point
- 'Number of initiatives'
- 'Total estimated annual CO2e savings in metric tons CO2e...' for rows marked *

Awareness scoring criteria

Column 'Number of initiatives' completed in all rows AND
Figure provided in column 'Total estimated annual CO2e savings in metric tons CO2e...' for each row marked * - 2 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Figure greater than 0 provided in both columns 'Number of initiatives' AND 'Total estimated…' in row 'Implemented' - 2 points

OR

Figure greater than 0 provided in both columns 'Number of initiatives' AND 'Total estimated…' in row 'Implementation commenced' - 1 point

Leadership scoring criteria

At least 2 Management points must be awarded to be eligible for Leadership points

All of the following are met - 1 point

Figure greater than 0 provided in column 'Number of initiatives' in row 'Implemented' AND
Figure greater than 0 provided in column 'Total estimated annual CO2e savings in metric tons CO2e...' in row 'Implemented'

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	2	2	2	2	1	1

(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.

Response options

Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.

Initiative category

Initiative type

Estimated annual CO₂e savings (metric tons CO₂e)

Scope(s) or Scope 3 category(ies) where emissions savings occur

Voluntary/ Mandatory

Annual monetary savings (unit currency – as specified in C0.4)

Investment required (unit currency – as specified in C0.4)

Payback period

Estimated lifetime of the initiative

Comment

Select from:

Energy efficiency in buildings
Energy efficiency in production processes
Waste reduction and material circularity
Fugitive emissions reductions
Low-carbon energy consumption
Low-carbon energy generation
Non-energy industrial process emissions reductions
Company policy or behavioral change
Transportation
Other, please specify

Select from drop-down options below

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]

Select all that apply:

Scope 1
Scope 2 (location-based)
Scope 2 (market-based)
Scope 3 category 1: Purchased goods & services
Scope 3 category 2: Capital goods
Scope 3 category 3: Fuel-and-energy-related activities (not included in Scopes 1 or 2)
Scope 3 category 4: Upstream transportation & distribution
Scope 3 category 5: Waste generated in operations
Scope 3 category 6: Business travel
Scope 3 category 7: Employee commuting
Scope 3 category 8: Upstream leased assets
Scope 3 category 9: Downstream transportation and distribution
Scope 3 category 10: Processing of sold products
Scope 3 category 11: Use of sold products
Scope 3 category 12: End-of-life treatment of sold products
Scope 3 category 13: Downstream leased assets
Scope 3 category 14: Franchises
Scope 3 category 15: Investments [does not appear to FS]
Scope 3: Other (upstream)
Scope 3: Other (downstream)

Select from:

Voluntary
Mandatory

Numerical field [enter a number from 0-999,999,999,999,999 using no decimal places, and no commas]

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

C4.3b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 9 points is available for this question

Awareness scoring criteria

At least 6 Disclosure points must be awarded to be eligible for Awareness points

i) Points will be awarded per completed row in proportion to the number of rows disclosed excluding the following columns:
- 'Annual monetary savings (unit currency – as specified in C0.4)'
- 'Investment required (unit currency, as specified in CC0.4)'
- 'Payback period'

A maximum of 3 points is available for this criterion

If criterion (i) is awarded additional points will be awarded for the following:

ii) Sum of figures provided in column 'Estimated annual CO2e savings (metric tons CO2e)' is within 5% variance of the figure provided in column 'Total estimated annual CO2e savings...' in row 'Implemented' in question C4.3a - 3 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Both of the following met - 2 points

All of the following columns completed for all reported rows*
- 'Annual monetary savings...'
- 'Investment required...'
- 'Payback period'

AND

Any of the following selected in column 'Scope(s) or Scope 3 category(ies) where emissions savings occur'
- 'Scope 1'
- 'Scope 2 (location-based)'
- 'Scope 2 (market-based)'

*Please note: Column 'Payback period' can only have ‘No payback’ selected if column 'Investment required (unit currency – as specified in C0.4)' OR column 'Annual monetary savings (unit currency – as specified in C0.4)' have been completed with a value of '0'

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
9	9	6	6	2	2	0	0

(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.

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]

C4.3c - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Method' - 1 point

One row scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

(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.

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.

C4.3d - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Text answer provides:

Plans for future emission reduction initiatives beyond the reporting year AND
Timescale for implementing these initiatives - 1 point

OR

An explanation as to why no emission reduction initiatives were active during the reporting year AND why there are no plans to implement emissions reduction initiatives beyond the reporting year, providing context specific to the company - 1 point

Please note: a maximum of 1/5 Management points is available in this question

Leadership scoring criteria

'No' selected in question C4.3 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	1	5	0	1

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

Agricultural commodities
Food, beverage & tobacco
Paper & forestry

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

Question dependencies

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

Response options

Select one of the following options:

C-FS4.5 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

'Yes' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	1	1	0	0

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

Question dependencies

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

Response options

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

Product type/Asset class/Line of business

Taxonomy or methodology used to classify product

Description of product

Product enables clients to mitigate and/or adapt to climate change

Portfolio value (unit currency – as specified in C0.4)

% of total portfolio value

Type of activity financed/insured or provided

Select from:

Banking

Corporate loans
Retail loans
Corporate real estate
Retail mortgages
Trade finance
Asset finance
Project finance
Debt and equity underwriting
Other, please specify

Investing

Fixed Income
Listed Equity
Private Equity
Real estate/Property
Infrastructure
Commodities
Forestry
Hedge funds
Mutual funds
Fund of funds
Derivatives
Other, please specify

Insurance

Property & Casualty
Construction & Engineering
Agribusiness
Motor
Marine
Life
Health
Reinsurance
Other, please specify

Select from:

Low-carbon Investment (LCI) Taxonomy
Climate Bonds Taxonomy
The EU Taxonomy for environmentally sustainable economic activities
Evaluating the carbon-reducing impacts of ICT
Green Bond Principles (ICMA)
ISO 14040/44 Standards
LMA Green Loan Principles
LMA Sustainability Link Loans Principles
Externally classified using other taxonomy or methodology, please specify
Internally classified

Text field [maximum 2,500 characters]

Select all that apply:

Mitigation
Adaptation

Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]

Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]

Select all that apply:

Green buildings and equipment
Low-emission transport
Renewable energy
Emerging climate technology, please specify
Carbon removal
Nature-based solutions
Fortified buildings
Sustainable agriculture
Risk transfer mechanisms for under-insured or uninsured
Paperless/ digital service
Other, please specify

[Add Row]

C-FS4.5a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 5 points are available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Figure greater than 0 provided in both columns 'Portfolio value (unit currency – as specified in C0.4)' AND '% of total portfolio value' AND
Any option selected in column 'Taxonomy or methodology used to classify product' - 2 points

One row scored

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

At least one option selected in column 'Product type/Asset class/Line of business' per activity group selected in column 'Activity' in question C-FS0.7 AND
Figure greater than 0 provided in both columns 'Portfolio value (unit currency – as specified in C0.4)' AND '% of total portfolio value' AND
Any option selected excluding 'Internally classified' in column 'Taxonomy or methodology used to classify product' - 2 points

One row scored

(Please note: If 'Externally classified using other taxonomy or methodology, please specify' is selected, a relevant option must be provided)

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	2	2	0	0

C5 Emissions methodology

Module C5 Scoring Notes

Please note that:

If question C5.1 is not answered, questions C5.1a and C5.1b will be scored as per question not answered.

Changes in the reporting year

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

Response options

Select one of the following options:

C5.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

(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

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]

C5.1a - Scoring criteria

Disclosure scoring criteria

All columns completed - 2 points

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	0	0	0	0	0	0

(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

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]

C5.1b - Scoring criteria

Disclosure scoring criteria

All columns completed - 2 points

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	0	0	0	0	0	0

(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

Response options

Please complete the following table:

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

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

C5.1c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of columns displayed

A maximum of 2 points is available for this question

Awareness scoring criteria

The following conditions must be met to be eligible for Awareness points:

Full Disclosure points awarded AND
Full Disclosure points awarded in all of the following questions:
- C5.1
- C5.1a
- C5.1b

Any option selected excluding 'No, because we have not evaluated...' in column 'Base year recalculation' - 3 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Any of the following selected in column 'Base year recalculation' - 2 points
- 'Yes'
- 'No, because the impact does not meet our significance threshold'
- 'No, because the operations acquired or divested did not exist in the base year'

OR

'No, because we do not have the data yet and plan to recalculate next year' selected in column 'Base year recalculation' -1.5 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	3	3	2	2	0	0

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

Response options

Please complete the following table:

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

C5.2 - Scoring criteria

Disclosure scoring criteria

i) All of the following columns completed in row 'Scope 1' - 1 point
- 'Base year start'
- 'Base year end'
- 'Base year emissions (metric tons CO2e)'

ii) All of the following columns completed in either row 'Scope 2 (location-based)' OR 'Scope 2 (market-based)' - 1 point
- 'Base year start'
- 'Base year end'
- 'Base year emissions (metric tons CO2e)'

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

All of the following columns...
- 'Base year start'
- 'Base year end'
- 'Base year emissions (metric tons CO2e)'

...completed for at least one of the following rows - 2 points
- 'Scope 3 category 1: Purchased goods and services'
- 'Scope 3 category 2: Capital goods’
- 'Scope 3 category 4: Upstream transportation and distribution'
- '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 15: Investments...'

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	2	2	0	0	0	0

Emissions methodology

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

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

C5.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

C6 Emissions data

Module C6 Scoring Notes

Please note that:

- If question C6.4 is not answered, question C6.4a will be scored as per question not answered.

- For companies responding to the Capital Goods questionnaire: if question C-CG6.6 is not answered, question C-CG6.6a will be scored as per question not answered.

- For companies responding to the Construction or Real Estate questionnaires: if question C-CN6.6/C-RE6.6 is not answered, questions C-CN6.6a/C-RE6.6a and C-CN6.6b/C-RE6.6b will be scored as per question not answered.

- If question C6.7 is not answered, question C6.7a will be scored as per question not answered.

- For companies responding to the Agricultural commodities, Food, beverage & tobacco or Paper & forestry questionnaire: If question C-AC6.8/C-FB6.8/C-PF6.8 is not answered, question C-AC6.8a/C-FB6.8a/C-PF6.8a will be scored as per question not answered.

Scope 1 emissions data

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

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]

C6.1 - Scoring criteria

Disclosure scoring criteria

Full Disclosure points must be scored in Module 5 to be eligible for Disclosure points

Figure provided in column 'Gross global Scope 1' in row 'Reporting year' - 1/1 points

Any other situation - 0/8 points

(Please note: a maximum of 1/1 Disclosure points is available for this question)

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows disclosed

A maximum of 2 points is available for this question

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1 or 0	1 or 8	2	2	0	0	0	0

Scope 2 emissions reporting

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

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]

C6.2 - Scoring criteria

Disclosure scoring criteria

i) Any option selected in column 'Scope 2, location-based' - 1 point

ii) Any option selected in column 'Scope 2, market-based' - 1 point

Awareness scoring criteria

Any option selected excluding 'We have operations where we are able to...' in column 'Scope 2, market-based' - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	0	0	0	0

Scope 2 emissions data

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

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]

C6.3 - Scoring criteria

Disclosure scoring criteria

Full Disclosure points must be scored in Module 5 to be eligible for Disclosure points

In row 'Reporting year':

[ROUTE A]
Both columns 'Scope 2, location-based' AND 'Scope 2, market-based (if applicable)' completed - 2/2 points

OR

[ROUTE B]
Column 'Scope 2, location-based' completed - 1/1 points

OR

[ROUTE C]
Column 'Scope 2, market-based (if applicable)' completed - 1/8 points

OR

[ROUTE D]
Neither 'Scope 2, location-based' OR 'Scope 2, market-based (if applicable)' completed - 0/8 points

Awareness scoring criteria

[ROUTE A]
'We are reporting a Scope 2, location-based figure' selected in column 'Scope 2, location-based' AND
'We are reporting a Scope 2, market-based figure' selected in column 'Scope 2, market-based' in question C6.2

Points will be awarded per completed row in proportion to the number of completed rows

A maximum of 4/4 points is available for this question

OR

[ROUTE B]
'We are reporting a Scope 2, location-based figure' selected in column 'Scope 2, location-based' in question C6.2

Points will awarded per row (excluding column 'Scope 2, market-based') in proportion to the number of completed rows

A maximum of 2/2 points is available for this question

OR

[ROUTE C]
'We are reporting a Scope 2, market-based figure' selected in column 'Scope 2, market-based' in question C6.2

Points will be awarded per row (excluding column ‘Scope 2, location-based) in proportion to the number of completed rows

A maximum of 1/2 points is available for this question

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0 or 1 or 2	1 or 2 or 8	1 or 2 or 4	2 or 4	0	0	0	0

(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?

Response options

Select one of the following options:

C6.4 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

(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.

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.

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

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
7	8	9	10	11
[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]

C6.4a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 4 points is available for this question

Awareness scoring criteria

All of the following are met – 2 points

Any option selected excluding the following in column 'Relevance of Scope 1...' (if applicable)
- 'Emissions are relevant but not yet calculated'
- 'Emissions are relevant and calculated, but not disclosed'
- 'Emissions are not evaluated'

AND

Any option selected excluding the following in column 'Relevance of Scope 2…' (if applicable)
- 'Emissions are relevant but not yet calculated'
- 'Emissions are relevant and calculated, but not disclosed'
- 'Emissions are not evaluated'

All disclosed rows scored

Please note: Only applicable columns are scored i.e. if Scope 1 or Scope 2 exclusions are NOT applicable to the reporting company, Awareness points will be awarded as per both parts of the criteria are met.

Management scoring criteria

Full Disclosure AND Awareness points must be awarded to be eligible for Management points

i) Any option selected excluding the following in column 'Relevance of Scope 3…' (if applicable) - 1 point
- 'Emissions are relevant but not yet calculated'
- 'Emissions are relevant and calculated, but not disclosed'
- 'Emissions are not evaluated'

ii) Sum of the figures in column 'Estimated percentage of total Scope 1+2...' (excluding rows where 'Emissions excluded due to a recent acquisition or merger' is selected in columns 'Relevance of Scope 1...' and 'Relevance of location-based Scope 2...' OR 'Relevance of market-based Scope 2...') is less than or equal to 5 - 1 point

All disclosed rows scored

Please note: Only applicable columns are scored i.e. if Scope 3 exclusions are NOT applicable to the reporting company, Management points will be awarded as per criterion (i) met.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	2	2	2	2	0	0

Scope 3 emissions data

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

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)

C6.5 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

The final score for this question is the sum of the individual scores for all 14 non-optional rows. Please note rows 'Other (upstream)' and 'Other (downstream)' are optional

'Relevant, calculated' selected in column 'Evaluation status' AND both columns 'Emissions in reporting year (metric tons CO2e)' AND 'Emissions calculation methodology' contain data (A1) OR
'Not relevant, calculated' selected in column 'Evaluation status' AND both columns 'Emissions in reporting year (metric tons CO2e)' AND 'Emissions calculation methodology' contain data (A1) OR
'Not relevant, explanation provided' selected in column 'Evaluation status' AND column 'Please explain' contains data (A2) - 1 point

OR

Either 'Relevant, not yet calculated' (B1) OR 'Not evaluated' (B2) selected in column 'Evaluation status' - 0.5 points

OR

Any other situation - 0 points

Awareness scoring criteria

The final score for this question is the sum of the individual scores for all 14 non-optional rows

Rows scoring (A1) at Disclosure OR
Rows scoring (A2) at Disclosure AND explanation in column ‘Please explain’ is relevant in the context of the particular source of Scope 3 emissions AND does not contradict the information provided in columns 'Evaluation status'- 0.5 points

Rows scoring (B1) at Disclosure - 0.25 points

Rows scoring either (B2) OR (C) at Disclosure - 0 points

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Column 'Base year emissions (metric tons CO2e)' must be completed in all rows in question C5.2 with either 'Relevant, calculated' OR 'Not relevant, calculated' selected in column 'Evaluation status' in the corresponding row in question C6.5

Sum of all figures provided in column 'Base year emissions (metric tons CO2e)' in question C5.2 is greater than the sum of all of the following - 1 point
Figure provided in column 'Gross global Scope 1 emissions...' in row 'Reporting year' in question C6.1 AND Figure provided in either column 'Scope 2, location-based' OR 'Scope 2, market-based (if applicable)' in row 'Reporting year' in question C6.3 AND
Figure provided in column 'Emissions in reporting year (metric tons CO2e)' in question C6.5

Leadership scoring criteria

This question is not scored at Leadership

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
14	14	7	7	1	1	0	0

(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.

Response options

Please complete the following table:

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)
1	2	3	4	5	6	7
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]

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)
8	9	10	11	12	13	14
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]

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
15	16	17	18	19	20	21
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]

C6.5a - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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.

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]

C6.10 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 8 points is available for this question

Awareness scoring criteria

The following conditions must be met to be eligible for Awareness points:
Full Disclosure points awarded AND
Both columns 'Intensity figure' AND 'Scope 2 figure used' completed

i) All columns complete - 1 point

OR

Both columns '% change from previous year' AND 'Direction of change' complete - 0.5 points

ii) 'Decreased' selected in column 'Direction of change' AND
Figure greater than 0 provided in column '% change from previous year' - 1 point

OR

'No change' selected in column 'Direction of change' AND
Figure of 0 provided in column '% change from previous year' AND
Figure of 0 provided in column 'Gross global Scope 1 emissions (metric tons CO2e)' in both rows 'Reporting year' AND 'Past year 1' in question C6.1 AND
Sum of figures provided in both columns 'Scope 2, location-based' AND 'Scope 2, market -based (if applicable)' in both rows 'Reporting year' AND 'Past year 1' is 0 in question C6.3 - 1 point

One row scored

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

[ROUTE A]
All of the following are met - 1 point

'Decreased' selected in column 'Direction of change' AND
'unit total revenue' selected in column 'Metric denominator' AND
At least one of the following selected in column 'Reason for change':
- 'Change in renewable energy consumption'
- 'Other emission reduction activities'

OR

[ROUTE B]
All of the following are met - 1 point

'No change' selected in column 'Direction of change' AND
Figure of 0 provided in column '% change from previous year' AND
Figure of 0 provided in column 'Gross global Scope 1...' in both rows 'Reporting year' AND 'Past year 1' in question C6.1 AND
Sum of figures provided in both columns 'Scope 2, location-based' AND 'Scope 2, market-based (if applicable)' in both rows 'Reporting year' AND 'Past year 1' in question C6.3 is 0

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	2	2	1	1	0	0

C7 Emissions breakdown

Module C7 Scoring Notes

Please note that:

- If question C7.1 is not answered, question C7.1a will be scored as per question not answered.

- For companies responding to the Coal questionnaire: if question C7.1 is not answered, question C-CO7.1b will be scored as per question not answered.

- For companies responding to the Oil and Gas questionnaire: if question C7.1 is not answered, question C-OG7.1b will be scored as per question not answered.

- If question C7.3 is not answered, question C7.3a will be scored as per question not answered.

- For companies responding to the Agricultural Commodities, Food, Beverage & Tobacco or Paper & Forestry questionnaire: If question C-AC7.4/C-FB7.4/C-PF7.4 is not answered, questions C-AC7.4a/C-FB7.4a/C-PF7.4a and C-AC7.b/C-FB7.4b/C-PF7.4b will be scored as per question not answered.

- If question C7.6 is not answered, question C7.6a will be scored as per question not answered.

- If question C7.7 is not answered, question C7.7a will be scored as per question not answered.

- If question C7.9 is not answered, questions C7.9a and C7.9b will be scored as per question not answered.

- For companies responding to the Capital Goods questionnaire: if question C-CG7.10 is not answered, question C-CG7.10a will be scored as per question not answered.

Scope 1 breakdown: GHGs

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

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

Emissions breakdown by subsidiary

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

Response options

Select from:

Yes
No
Not relevant as we do not have any subsidiaries

C7.7 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

(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.

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.

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*
1	2	3	4	5	6	7
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]

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
8	9	10	11	12	13	14
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]

C7.7a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed in the following columns:
- 'Subsidiary name'
- 'Scope 1 emissions (metric tons CO2e)'
- Either 'Scope 2, location-based emissions (metric tons CO2e)' OR 'Scope 2, market-based emissions (metric tons CO2e)'

A maximum of 3 points is available in this question

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	0	0	0	0	0	0

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

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

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

Chemicals
Transport manufacturers

Emissions performance

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

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

C7.9 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option excluding 'We don’t have any emissions data' selected - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0	0	0	0

(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.

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

C7.9a - Scoring criteria

Disclosure scoring criteria

All of the following columns completed in at least one row - 4 points
- 'Change in emissions (metric tons CO2e)'
- 'Direction of change in emissions'
- 'Emissions value (percentage)'
- 'Please explain calculation'

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

[ROUTE A]
Either 'Increased' OR 'Decreased' selected in column 'Direction of change in emissions' AND

i) Figure provided in column 'Emissions value (percentage)' - 1 point

ii) Figure provided in column 'Change in emissions (metric tons CO2e)' - 1 point

iii) At least 1 row completed excluding both rows 'Unidentified' AND 'Other' - 1 point

OR

[ROUTE B]
'Remained the same overall' selected in question C7.9

AND

'Decreased' selected in column 'Direction of change in emissions' in all rows OR
'Increased' selected in column 'Direction of change in emissions' in all rows - 0 points

OR

[ROUTE C]
No figures provided in column 'Emissions value (percentage)' OR all figures provided are 0 AND
Only row 'Unidentified' completed - 0 points

OR

[ROUTE D]
Any other situation - 3 points

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded AND
Both rows 'Change in renewable energy consumption' AND 'Other emissions reduction activities' completed AND
Either 'Decreased' OR 'No change' selected in column 'Direction of change in emissions' in both rows 'Change in renewable energy consumption' AND 'Other emissions reduction activities'

[ROUTE A]
All of the following are met in either row 'Other emission reduction activities' OR 'Change in renewable energy consumption' - 1 point

Figure greater than 0 provided in column 'Change in emissions (metric tons CO2e)' AND
Figure greater than 0 provided in column 'Emissions value (percentage)' AND
'Decreased' is selected in column 'Direction of change in emissions'

OR

[ROUTE B]
Both criteria (i) and (ii) are met - 1 point

i) All of the following criteria met in either row 'Other emission reduction activities' OR 'Change in renewable energy consumption':

Figure of 0 provided in column 'Change in emissions (metric tons CO2e)' AND
Figure of 0 provided in column 'Emissions value (percentage)' AND
'No change' selected in column 'Direction of change in emissions'

ii) Figure of 0 provided in column 'Gross global Scope 1 emissions (metric tons CO2e)' in rows 'Reporting year' AND 'Past year' in question C6.1 AND
Sum of figures provided in both columns 'Scope 2, location-based' AND 'Scope 2, market-based (if applicable)' in rows 'Reporting year' AND 'Past year' in question C6.3 is 0

<<Please note: the figure provided in each row should be an assessment of how the previous reporting years total Scope 1 & 2 emissions compare to the current reporting year. Pro-rating or averaging of emissions reductions over a number of years will not be awarded points. Please also ensure that you have read CDP 2023 Climate Change Reporting Guidance for C7.9a. Emissions reductions achieved through carbon offsetting will not be awarded points in C7.9a>>

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	3	3	1	1	0	0

(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.

Response options

Select one of the following options:

Location-based
Market-based
Don’t know

C7.9b - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'Don't know' - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0	0	0	0

C8 Energy

Module C8 Scoring Notes

Please note that:

- If question C8.2 is not answered, questions C8.2a, C8.2b and C8.2c will be scored as per question not answered.

- For companies responding to the Cement questionnaire: If question C8.2 is not answered, questions C8.2a, C-CE8.2a, C8.2b, C8.2c and C-CE8.2c will be scored as per question not answered.

- For companies responding to the Chemicals questionnaire: If question C8.2 is not answered, questions C8.2a, C-CH8.2a, C8.2b and C8.2c will be scored as per question not answered.

- For companies responding to the Metals & mining questionnaire: If question C8.2 is not answered, questions C8.2a, C-MM8.2a, C8.2b and C8.2c will be scored as per question not answered.

- For companies responding to the Steel questionnaire: If question C8.2 is not answered, questions C8.2a, C-ST8.2a, C8.2b and C8.2c will be scored as per question not answered.

- For companies responding to the Chemicals questionnaire: If question C-CH8.3 is not answered, questions C-CH8.3a and C-CH8.3b will be scored as per question not answered.

- For companies responding to the Electric utilities questionnaire: If question C-EU8.4 is not answered, question C-EU8.4a will be scored as per question not answered.

- For companies responding to the Capital goods questionnaire: If question C-CG8.5 is not answered, question C-CG8.5a will be scored as per question not answered.

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

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

C8.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'Don't know' - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0	0	0	0

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.

Response options

Please complete the following table:

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

C8.2 - Scoring criteria

Disclosure scoring criteria

For each row disclosed:

Column 'Indicate whether your organization undertook this energy-related activity in the reporting year' completed - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	0	0	0	0

(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.

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

C8.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 6 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows displayed

A maximum of 3 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Figure provided in column 'MWh from renewable sources' accounts for 25% or more of figure provided in column 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 2 points

OR

Figure provided in column 'MWh from renewable sources' accounts for 10% or more of figure provided in column 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 1 point

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

Figure provided in column 'MWh from renewable sources' accounts for 99% or more of the figure provided in 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 2 points

OR

Figure provided in column 'MWh from renewable sources' accounts for 75% or more of the figure provided in 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 1.5 points

OR

Figure provided in column 'MWh from renewable sources' accounts for 50% or more of the figure provided in 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	3	3	2	2	2	2

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

Response options

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

*Column presented to RE100 members only.

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

[Add row]

C8.2g - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed (excluding both columns 'Total non-fuel energy consumption (MWh) [Auto-calculated]' AND 'Is this electricity consumption excluded from your RE100 commitment?*')

A maximum of 3 points is available for this question

Awareness scoring criteria

Table completed excluding both columns 'Total non-fuel energy consumption (MWh) [Auto-calculated]' AND 'Is this electricity consumption excluded from your RE100 commitment?*' - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	0	0	0	0

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

Question dependencies

This question only appears to RE100 members

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 consumption of purchased renewable electricity

Sourcing method

Renewable electricity technology type

Renewable electricity consumed via selected sourcing method in the reporting year (MWh)

Tracking instrument used

Country/area of origin (generation) of purchased renewable electricity

Select from:

[Country/area drop-down list]

Select from:

Purchase from an on-site installation owned by a third party (on-site PPA)
Direct line to an off-site generator owned by a third party with no grid transfers (direct-line PPA)
Physical power purchase agreement (physical PPA) with a grid-connected generator
Financial (virtual) power purchase agreement (VPPA)
Project-specific contract with an electricity supplier
Retail supply contract with an electricity supplier (retail green electricity)
Unbundled procurement of Energy Attribute Certificates (EACs)
Default delivered renewable electricity from the grid, supported by energy attribute certificates
Default delivered renewable electricity from the grid in a market with 95% or more renewable electricity capacity and where there is no mechanism for specifically allocating renewable electricity
Other, please specify

Select from:

Solar
Wind
Large hydropower (>25 MW)
Small hydropower (<25 MW)
Hydropower (capacity unknown)
Sustainable Biomass
Renewable hydrogen fuel cell
Marine
Geothermal
Renewable electricity mix, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

Contract
GEC
GO
Indian REC
I-REC
J-Credit (Renewable)
Korean REC
Australian LGC
NFC - Renewable
NZREC
REGO
TIGR
T-REC
US-REC
Other, please specify
No instrument used

Select from:

[Country/area drop-down list]

Are you able to report the commissioning or re-powering year of the energy generation facility?

Commissioning year of the energy generation facility (e.g. date of first commercial operation or repowering)*

Vintage of the renewable energy/attribute (i.e. year of generation)

Supply arrangement start year

Additional voluntary label associated with purchased renewable electricity

Comment

Select from:

Numerical field [enter a number between 1900- 2023]

Select from:

Before 2020
2020
2021
2022
2023

Numerical field [enter a number between 1900- 2023]

Green-e
EKOenergy label
Gold Standard Renewable Energy
TÜV SÜD
Other, please specify
No additional voluntary label

Text field [maximum 2,500 characters]

[Add row]

C8.2h - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
'Default delivered renewable electricity from the grid in a market with 95% or more renewable electricity capacity and where there is no mechanism for specifically allocating renewable electricity' selected in column 'Sourcing method' AND
Any of the following selected in both columns 'Country/area of consumption of purchased renewable electricity'
AND 'Country/area of origin (generation) of purchased renewable electricity' (same value):
- 'Ethiopia'
- 'Uruguay'
- 'Paraguay'

Points will be awarded per completed cell in proportion to the number of cells displayed excluding the following columns:
- 'Tracking instrument used'
- 'Commissioning year of the energy generation facility...'
- 'Vintage of the renewable energy/ attribute (i.e. year of generation)'
- 'Additional voluntary label associated with purchased renewable electricity'
- 'Supply arrangement start year'

A maximum of 7 points is available for this question

OR

[ROUTE B]
Points will be awarded per completed cell in proportion to the number of cells displayed (excluding column ‘Commissioning year of the energy generation facility...’)

A maximum of 7 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

[ROUTE A]
'Default delivered renewable electricity from the grid in a market with 95% or more renewable electricity capacity and where there is no mechanism for specifically allocating renewable electricity' selected in column 'Sourcing method' AND
Any option selected excluding the following in both columns 'Country/area of consumption of purchased renewable electricity' AND 'Country/area of origin (generation) of purchased renewable electricity' - 0/2 points
- 'Ethiopia'
- 'Uruguay'
- 'Paraguay'

OR

[ROUTE B]
Any other option selected - 2 points

One row scored

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

[ROUTE A]
i) Any of the following are met - 1 point

'Default delivered renewable electricity from the grid, supported by energy attribute certificates' selected in column 'Sourcing method'

OR

'Unbundled procurement of energy attribute certificates (EACs)' selected in column 'Sourcing method'

OR

'Retail supply contract with electricity supplier (retail green electricity) selected in column 'Sourcing method'

ii) Sum of figures provided in column 'Renewable electricity consumed...' in rows where figure is provided in column 'Commissioning year of the energy generation facility...' is greater than 25% of figures provided in column 'Renewable electricity consumed...' in all rows – 0.5 points

Please note: a maximum of 1.5/2.5 points is available along ROUTE A

OR

[ROUTE B]
i) 'Project-specific contract with an electricity supplier' selected in column 'Sourcing method' - 1.5 points

ii) Sum of figures provided in column 'Renewable electricity consumed...' in rows where figure is provided in column 'Commissioning year of the energy generation facility...' is greater than 25% of figures provided in column 'Renewable electricity consumed...' in all rows – 0.5 points

Please note: a maximum of 2/2.5 points is available along ROUTE B

OR

[ROUTE C]
i) Any of the following are met - 2 points
'Physical power purchase agreement (physical PPA) with a grid-connected generator' selected in column 'Sourcing method'

OR

'Purchase from an on-site installation owned by a third party (on-site PPA)' selected in column 'Sourcing method'

OR

'Direct line to an off-site generator owned by a third party with no grid transfers (direct line PPA)' selected in column 'Sourcing method'

OR

'Financial (virtual) power purchase agreement (VPPA)' selected in column 'Sourcing method'

ii) Sum of figures provided in column 'Renewable electricity consumed...' in rows where figure is provided in column 'Commissioning year of the energy generation facility...' is greater than 25% of figures provided in column 'Renewable electricity consumed...' in all rows – 0.5 points

Please note: a maximum of 2.5/2.5 points is available along ROUTE C

OR

[ROUTE D]
All of the following are met - 0/0 points

'Default delivered renewable electricity from the grid in a market with 95% or more renewable electricity capacity and where there is no mechanism for specifically allocating renewable electricity' selected in column 'Sourcing method' AND
Any of the following selected in both columns 'Country/area of consumption of purchased renewable electricity' AND 'Country/area of origin (generation) of purchased renewable electricity' (same value):
-‘Ethiopia’
-‘Paraguay’
-‘Uruguay’

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

[ROUTE A]
i) Sum of figures provided in column 'Renewable electricity consumed via selected sourcing...(MWh)' in rows with the following options selected in column 'Sourcing method'...
- 'Physical power purchase agreement (physical PPA) with a grid-connected generator'
- '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)'
- 'Financial (virtual) power purchase agreement (VPPA)'

...accounts for less than 25% of the sum of the figures provided in column 'Renewable electricity consumed via selected sourcing...(MWh)' - 0.5 points

ii) Sum of figures provided in column 'Renewable electricity consumed...' in rows where figure is provided in column 'Commissioning year of the energy generation facility...' is greater than 50% of figures provided in column 'Renewable electricity consumed...' in all rows - 0.5 points

(Please note: a maximum of 1/1.5 points is available along ROUTE A)

OR

[ROUTE B]
i) Sum of figures provided in column 'Renewable electricity consumed via selected sourcing...(MWh)' in rows with the following options selected in column 'Sourcing method'...
- 'Physical power purchase agreement (physical PPA) with a grid-connected generator'
- '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)'
- 'Financial (virtual) power purchase agreement (VPPA)'

...accounts for greater than 25% of the sum of the figures provided in column 'Renewable electricity consumed via selected sourcing...(MWh)' - 1 point

ii) Sum of figures provided in column 'Renewable electricity consumed...' in rows where figure is provided in column 'Commissioning year of the energy generation facility...' is greater than 50% of figures provided in column 'Renewable electricity consumed...' in all rows - 0.5 points

(Please note: a maximum of 1.5/1.5 points is available along ROUTE B)

OR

[ROUTE C]
All of the following are met - 0/0 points
'Default delivered renewable electricity from the grid in a market with 95% or more renewable electricity capacity and where there is no mechanism for specifically allocating renewable electricity' selected in column 'Sourcing method' AND
Any of the following selected in both columns 'Country/area of consumption of purchased renewable electricity' AND 'Country/area of origin (generation) of purchased renewable electricity' (same value):
- 'Ethiopia'
- 'Paraguay'
- 'Uruguay'

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	2	2	0 or 2.5	0 or 2.5	0 or 1.5	0 or 1.5

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

Question dependencies

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

Response options

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

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

Sourcing method

Country/area of consumption of low-carbon heat, steam or cooling*

Energy carrier*

Low-carbon technology type*

Low-carbon heat, steam, or cooling consumed (MWh)*

Comment

Select from:

None (no purchases of low-carbon heat, steam, or cooling)
Heat/steam/cooling supply agreement
Other, please specify

Select from:

[Country/area drop-down list]

Select from:

Heat
Steam
Cooling
Heat, steam, and cooling combined

Select from:

Solar
Sustainable biomass
Other biomass
Low-carbon energy mix
Renewable energy mix
Other, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Text field [maximum 2,500 characters]

[Add row]

C8.2i - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
'None (no active purchases of low-carbon electricity, heat, steam or cooling)' selected in column 'Sourcing method' - 5 points

[ROUTE B]
Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not be awarded full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding ‘None (no purchases of low-carbon heat, steam, or cooling)' in column 'Sourcing method' – 1 point

One row scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	1	1	0	0	0	0

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

Question dependencies

This question only appears to RE100 members

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.

Country/area of generation

Renewable electricity technology type

Facility capacity (MW)

Total renewable electricity generated by this facility in the reporting year (MWh)

Renewable electricity consumed by your organization from this facility in the reporting year (MWh)

Energy attribute certificates issued for this generation

Type of energy attribute certificate*

Comment

Select from:
[Country/area drop-down list]

Select from:

Solar
Wind
Hydropower
Sustainable biomass
Renewable hydrogen fuel cell
Marine
Geothermal
Renewable electricity mix, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

GEC
GO
Indian REC
I-REC
J-Credit (Renewable)
K-REGO
Australian LGC
NFC - Renewable
NZREC
REGO
TIGR
T-REC
US-REC
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

C8.2j - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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

Question dependencies

This question only appears to RE100 members

Response options

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

C8.2k - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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

Question dependencies

This question only appears to RE100 members

Response options

Please complete the following table.

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

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

C8.2l - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

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

Question dependencies

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

Response options

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

Country/area

Reason(s) why it was challenging to source renewable electricity within selected country/area

Provide additional details of the barriers faced within this country/area

Select from:

[Country/area drop-down list]

Select all that apply:

Arbitrary grid usage charges
Inability to buy Energy Attribute Certificates (EACs) in small quantities
Inability to make exclusive renewable electricity usage claims
Internal capacity issues
Issues with landlord-tenant arrangements
Lack of credible renewable electricity procurement options (e.g. EACs, Green Tariffs)
Lack of market data
Lack of electricity market structure supporting bilateral PPAs
Limited supply of renewable electricity in the market
Prohibitively priced renewable electricity
Regulatory instability
Small load
Unable to get internal company approval
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

C8.2m - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

C9 Additional metrics

Module C9 Scoring Notes

Please note that:

- For companies responding to the Oil and gas questionnaire: If question C-OG9.3c is not answered, question C-OG9.3d will be scored as per question not answered.

- For companies responding to specific sector questionnaires: If question 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 is not answered, the associated sector question C-xx9.6a will be scored as per question not answered.

- For companies responding to the Oil and gas questionnaire: If question C-OG9.8 is not answered, questions C-OG9.8a, C-OG9.8b and C-OG9.8c will be scored as per question not answered.

- For companies responding to the Real estate questionnaire: If question C-RE9.9 is not answered, question C-RE9.9a will be scored as per question not answered.

- For companies responding to the Construction or Real Estate questionnaires: If question C-CN9.10/C-RE9.10 is not answered, question C-CN9.10a/C-RE9.10a will be scored as per question not answered.

Other climate-related metrics

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

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]

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]

C9.1 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

C10 Verification

Module C10 Scoring Notes

Please note that:

- If row 'Scope 1' in column 'Verification/assurance status' in question C10.1 is not answered, question C10.1a will be scored as per question not answered.

- If row 'Scope 2 (location-based or market-based)' in column 'Verification/assurance status' in question C10.1 is not answerd, question C10.1b will be scored as per question not answered.

- If row 'Scope 3' in column 'Verification/assurance status' in question C10.1 is not answered, question C10.1c will be scored as per question not answered.

- If question C10.2 is not answered, question C10.2a will be scored as per question not answered.

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

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

C10.1 - Scoring criteria

Disclosure scoring criteria

For each row completed - 1 point

Awareness scoring criteria

For each row

'Third-party verification or assurance process in place' selected - 1 point

Management scoring criteria

For each row

'No third-party verification or assurance' OR 'No emissions data provided' selected - 0/5 points

Any other situation - 0/0 points

Leadership scoring criteria

For both rows 'Scope 1' AND 'Scope 2 (location-based or market-based)'

Either 'No third-party verification or assurance' OR 'No emissions data provided' selected - 0/1 points

Any other situation - 0/0

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	3	3	0	0 or 5 or 10 or 15	0	0 or 2

(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.

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

C10.1a - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway but not complete for reporting year - previous statement of process attached' selected in column 'Status in current reporting year'

i) All of the following columns completed - 3.5 points
- 'Verification or assurance cycle in place'
- 'Type of verification or assurance'
- 'Attach the statement'

If criterion (i) is met additional points will be awarded for the following:

ii) For each column completed:
- 'Page/section reference' - 0.5 points
- 'Relevant standard' - 1 point
- 'Proportion of reported emissions verified (%)' - 1 point

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in current reporting year' - 6 points

Awareness scoring criteria

Not scored

Management scoring criteria

[ROUTE A]
Document in column 'Attach the statement' contains all of the verification attachment criteria below - 5 points

i) The statement relates to greenhouse gas (GHG) emissions OR it is clear that GHG emissions were the subject of the assurance engagement

AND

ii) The statement relates to Scope 1

AND

iii) The statement relates to the correct reporting year and status is 'Completed'

OR

Status is ‘Underway…previous statement of process attached’ and relates to the correct reporting year up to:
- A 12-month period prior where cycle is 'Annual process' and status is 'Underway…previous statement of process attached'
- A 2 year period prior where cycle is 'Biennial process' and status is 'Underway…previous statement of process attached'
- A 3 year period prior where cycle is 'Triennial process' and status is 'Underway…previous statement of process attached'

AND

iv) The verification standard used is accepted

AND

v) The statement contains an opinion or finding which confirms verification

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reported year' - 4 points

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

Both of the following criteria are met - 1 point

i) 'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
Sum of figures provided in column 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%

OR

'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%

OR

'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%

ii) 'No' selected in question C6.4 OR
Either 'Emissions are not relevant' OR 'Emissions excluded due to recent acquisition' selected in column 'Relevance of Scope 1 emissions from this source' in question C6.4a

Please note:
- 'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
- Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 1' question C10.1 - 0 points
- If 'Yes' is selected in question C6.4, however Scope 1 emissions are NOT applicable in question C6.4a, points will be awarded as per criterion (ii) is met

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	5	5	1	1

(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.

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

C10.1b - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Not scored

Management scoring criteria

[ROUTE A]
Document in column 'Attach the statement' contains all of the verification attachment criteria below - 5 points

i) The statement relates to greenhouse gas (GHG) emissions OR it is clear that GHG emissions were the subject of the assurance engagement

AND

ii) The statement relates to Scope 2

AND

iii) The statement relates to the correct reporting year and status is 'Completed'

OR

Status is 'Underway…previous statement of process attached' and relates to the correct reporting year up to:
- A 12-month period prior where cycle is 'Annual process' and status is 'Underway…previous statement of process attached'
- A 2 year period prior where cycle is 'Biennial process' and status is 'Underway…previous statement of process attached'
- A 3 year period prior where cycle is 'Triennial process' and status is 'Underway…previous statement of process attached'

AND

iv) The verification standard used is accepted

AND

v) The statement contains an opinion or finding which confirms verification

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reported year' - 4 points

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

Both of the following criteria are met - 1 point

i) 'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
Sum of figures provided in column 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%

OR

'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%

OR

'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 100%

ii) 'No' selected in question C6.4 OR
Either 'Emissions are not relevant' OR 'Emissions excluded due to recent acquisition' selected in column 'Relevance of location-based Scope 2 emissions from this source' OR 'Relevance of market-based Scope 2 emissions from this source' in question C6.4a

Please note:
- 'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
- Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 2 (location-based or market-based)' question C10.1 - 0 points
- If 'Yes' is selected in question C6.4, however Scope 2 emissions are NOT applicable in question C6.4a, points will be awarded as per criterion (ii) is met.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	5	5	1	1

(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.

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

C10.1c - Scoring criteria for Financial Services companies

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway but not complete for reporting year – previous statement of process attached' selected in column 'Status in the current reporting year'

i) All of the following columns completed - 3.5 points
- 'Scope 3 category'
- 'Verification or assurance cycle in place'
- 'Type of verification or assurance'
- 'Attach the statement'

If criterion (i) is met additional points will be awarded for the following:

ii) For each column completed:
- 'Page/section reference' - 0.5 points
- 'Relevant standard' - 1 point
- 'Proportion of reported emissions verified (%)' - 1 point

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 6 points

Awareness scoring criteria

Not scored

Management scoring criteria

Full Awareness points must be awarded in question C-FS14.1a OR C-FS14.1b to be eligible for Management points

[ROUTE A]

Document in column ‘Attach the statement’ contains all of the Verification attachment criteria below – 4 points

i) The statement relates to Scope 3 greenhouse gas (GHG) emissions OR it is clear that Scope 3 GHG emissions were the subject of the assurance engagement

AND

ii) The statement relates to the correct reporting year and status is ‘Completed’

OR

Status is ‘Underway…previous statement of process attached’ and relates to the correct reporting year up to:
- A 12-month period prior where cycle is ‘Annual process’ and status is ‘Underway…previous statement of process attached’
- A 2 year period prior where cycle is ‘Biennial process’ and status is ‘Underway…previous statement of process attached’
- A 3 year period prior where cycle is ‘Triennial process’ and status is ‘Underway…previous statement of process attached’

AND

iii) The verification standard used is accepted

AND

iv) The statement contains an opinion or finding which confirms verification

If all of the above criteria are met an additional point will be awarded for the following:

v) Document in column ‘Attach the statement’ relates to at least one portfolio group as specified in column 'Portfolio' in question C-FS14.1a OR C-FS14.1b - 1 point

OR

[ROUTE B]
‘Underway but not complete for current reporting year – first year it has taken place’ selected in column ‘Status in the current reporting year’ – 4 points

Leadership scoring criteria

The following conditions must be met to be eligible for Leadership points:
At least 4/5 Management points awarded AND
Either 'Underway … previous statement of process attached' OR 'Complete' selected in column 'Status in the current reporting year'

Any of the following are met - 0.5 points

'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
In at least one row figure provided in column 'Proportion of reported emissions verified (%)' is 70% or higher and the associated statement(s) is accepted at management level

OR

'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
In at least one row figure provided in column 'Proportion of reported emissions verified (%)' is 70% or higher and the associated statement(s) is accepted at management level

OR

'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
In at least one row figure provided in column 'Proportion of reported emissions verified (%)' is 70% or higher and the associated statement(s) is accepted at management level

Please note:
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 3' in question C10.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	5	5	0.5	0.5

(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?

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

C10.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any of the following selected - 1 point
- 'Yes'
- 'In progress'
- 'No, but we are actively considering verifying within the next two years'

Management scoring criteria

'Yes' selected - 0.25 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0.25	0.25	0	0

(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.

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]

[Add Row]

C10.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 4 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'Don't know' in column 'Data verified'

A maximum of 4 points is available for this question

Management scoring criteria

Any option selected excluding ‘Don’t know’ in column 'Data verified' – 0.25 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	4	4	0.25	0.25	0	0

C11 Carbon pricing

Module C11 Scoring Notes

Please note that:

- If question C11.1 is not answered, questions C11.1a and C11.1d will be scored as per question not answered.

- If question C11.2 is not answered, question C11.2a will be scored as per question not answered.

- If question C11.3 is not answered, question C11.3a will be scored as per question not answered.

Project-based carbon credits

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

Response options

Select one of the following options:

C11.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

(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.

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.”

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*
1	2	3	4	5	6	7
Select from: Afforestation Agriculture Agroforestry Biochar Bioenergy with carbon capture and storage (BECCS) Biomass energy Cement Coal mine/bed methane Clean cookstove distribution Community projects Direct air capture (DAC) Energy distribution Energy efficiency: households Energy efficiency: industry Energy efficiency: own generation Energy efficiency: service Energy efficiency: supply side Enhanced weathering and ocean alkalization Forest ecosystem restoration Fossil fuel switch Fugitive Geothermal HFCs Hydro Landfill gas Landscape projects Natural regeneration Mangrove protection and restoration Methane avoidance Mixed renewables N2O Ocean fertilization Peatland protection and restoration PFCs and SF6 Reforestation Soil carbon sequestration Solar Tidal Transport Waste management Wind Other, please specify	Select from: Emissions reduction Carbon removal	Text field [maximum 2,500 characters]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]	Select from: Compliance with a carbon pricing system Voluntary offsetting Other, please specify	Select from: Yes No	Numerical field [enter a number between 1900-2023]

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

[Add Row]

C11.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 8 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

i) Any option selected excluding 'Not assessed' in column 'Method(s) the program uses to assess additionality for this project' - 0.25 points

ii) Any option selected excluding 'No requirements' in column 'Approach(s) by which the selected program requires this project to address reversal risk' - 0.25 points

iii) Any option selected excluding 'Not assessed' in column 'Potential sources of leakage the selected program requires this project to have assessed' - 0.25 points

One row scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	0.75	0.75	0	0	0	0

Internal price on carbon

(C11.3) Does your organization use an internal price on carbon?

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

C11.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'No, and we don't anticipate doing so in the next two years' - 1 point

Management scoring criteria

'Yes' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

(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.

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 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*
1	2	3	4	5	6	7
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]

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
8	9	10	11	12
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]

C11.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 7 points is available for this question

Awareness scoring criteria

i) Table completed - 1 point

ii) At least one of the following selected in column ‘Objective(s) for implementing this internal carbon price’ - 1 point
- 'Change internal behavior'
- 'Drive energy efficiency'
- 'Drive low-carbon investment'
- 'Identify and seize low-carbon opportunities'
- 'Stress test investments'
- 'Reduce supply chain emissions'

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

At least two options selected excluding 'Other, please specify' in column 'Business decision-making processes this internal carbon price is applied to' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	2	2	1	1	0	0

C12 Engagement

Module C12 Scoring Notes

Please note that:

- If question C12.1 is not answered, questions C12.1a, C12.1b and C12.1d will be scored as per question not answered.

- For companies responding to the Financial Services questionnaire: if question C12.1 is not answered, question C12.1a, C-SF12.1b, C-FS12.1c and C12.1d will be scored as per question not answered.

- If question C12.2 is not answered, question C12.2a will be scored as per question not answered.

- For companies responding to the Financial Services questionnaire: if question C-FS12.2 is not answered, question C-FS12.2a will be scored as per question not answered.

- For companies responding to the Agricultural commodities, Food, beverage & tobacco or Paper & forestry questionnaire: If question C-AC12.2/C-FB12.2/C-PF12.2 is not answered, questions C-AC12.2a/C-FB12.2a/C-PF12.2a and C-AC12.2b/C-FB12.2b/C-PF12.2b will be scored as per question not answered.

- If question C12.3 is not answered, question C12.3a will be scored as per question not answered.

Value chain engagement

(C12.1) Do you engage with your value chain on climate-related issues?

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

C12.1- Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected - 1 point

Management scoring criteria

At least two options selected excluding 'No, we do not engage' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

C12.1 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

At least one option selected - 1 point

Management scoring criteria

[ROUTE A]
The following conditions must be met to be eligible for Management points:
'Yes' selected in column 'Does your organization undertake this activity?' in any of the following rows in question C-FS0.7:
- 'Banking (Bank)'
- 'Investing (Asset manager)'
- 'Insurance underwriting (Insurance company)

‘Yes, our customers/clients’ selected - 1 point

OR

[ROUTE B]
The following conditions must be met to be eligible for Management points:
'Yes' selected in column 'Does your organization undertake this activity?' in any of the following rows in question C-FS0.7:
- 'Investing (Asset manager)'
- 'Investing (Asset owner)'

'Yes, our investees [Financial services only]' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

(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.

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]

Text field [maximum 2,400 characters]

[Add Row]

C12.1a - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Type of engagement'
- 'Details of engagement'
- '% of suppliers by number'
- Either '% total procurement spend (direct and indirect)' OR '% 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'

One row scored

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'Other, please specify' in column 'Details of engagement' AND
Figure greater than 0 provided in either column '% total procurement spend (direct and indirect)' OR '% of supplier-related Scope 3 emissions as reported in C6.5' - 2 points

One row scored

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded AND
Either 'Engagement and incentivization' OR 'Innovation and collaboration' selected in column 'Type of Engagement' AND
Any option selected excluding 'Other, please specify' in column 'Details of Engagement'

i) Text answer in column 'Rationale for the coverage of your engagement' provides a clear rationale for the coverage of your engagement as stated in either column '% of suppliers by number' OR column '% of supplier-related Scope 3 emissions as reported in C6.5' - 1 point

ii) Text answer in column 'Impact of engagement, including measures of success' provides a clear description of measures of success which includes a threshold - 1 point

If criterion (ii) is met additional points will be awarded for the following:

iii) Text answer in column 'Impact of engagement, including measures of success' provides a description of the impact of climate-related supplier engagement strategy according to the measure of success chosen providing examples - 1 point

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

Figure greater than 40% provided in either column '% total procurement spend (direct and indirect)' OR '% of supplier-related Scope 3 emissions as reported C6.5' - 1 point

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	2	2	3	3	1	1

(C-FS12.1b) Give details of your climate-related engagement strategy with your clients.

Question dependencies

This question only appears if you have selected either “Banking”, “Investor (Asset Manager)” and/or “Insurance underwriting” as an activity in response to C-FS0.7 in Module 0. It will not appear if you have only selected "Investing (Asset Owner)".

This question only appears to FS companies that select “Yes, our customers/clients” in response to C12.1.

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 clients	Type of engagement	Details of engagement	% client-related Scope 3 emissions as reported in C-FS14.1a	Portfolio coverage (total or outstanding)	Rationale for the coverage of your engagement	Impact of engagement, including measures of success
Select from: Customers/clients of Banks Clients of Asset Managers (Asset owners) Customers/clients of Insurers	Select from: Education/information sharing Collaboration & innovation Compliance & onboarding Information collection (understanding client behavior) Engagement & incentivization (changing client behavior) Other, please specify	Select all that apply: (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]	Select from: Non-targeted engagement Engagement targeted at clients with increased climate-related risks Engagement targeted at clients with increased climate-related opportunities Engagement targeted at clients currently not meeting climate-related policy requirements Engagement targeted at clients with the highest potential impact on the climate Other, please specify	Text field [maximum 2,500 characters]

[Add row]

Details of engagement drop-down options (column 3)

Education/information sharing

Run an engagement campaign to educate clients about your climate change performance and strategy
Run an engagement campaign to educate clients about the climate change impacts of (using) your products, goods, and/or services
Run an engagement campaign to educate clients about climate change
Share information about your products and relevant certification schemes (i.e. Energy STAR)
Provide asset owner clients with information and analytics on net zero investing and climate risk and opportunity

Collaboration & innovation

Run a campaign to encourage innovation to reduce climate change impacts
Work in partnership with asset owner clients on decarbonization goals, consistent with an ambition to reach net zero emissions by 2050 or sooner across all assets under management
Other, please specify

Compliance & onboarding

Included climate change considerations in client management mechanism
Other, please specify

Information collection (understanding client behavior)

Collect climate change and carbon information at least annually from long-term clients
Other, please specify

Engagement & incentivization (changing client behavior)

Engage with clients on measuring exposure to climate-related risk
Engage with clients and potential clients, particularly those with the most GHG-intensive and GHG-emitting activities, on their decarbonization strategies and net-zero transition pathways
Encourage better climate-related disclosure practices
Encourage clients to set a science-based emissions reduction target
Offer financial incentives for clients who reduce your downstream emissions (Scope 3) and/or exposure to carbon-related assets
Other, please specify

C-FS12.1b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed as follows: either column '% client-related Scope 3 emissions as reported in C-FS14.1a' OR 'Portfolio coverage (total or outstanding)' completed

A maximum of 6 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'Other, please specify' in both columns 'Details of engagement' AND 'Rationale for the coverage of your engagement' AND
Figure greater than 0 provided in either column '% client-related Scope 3 emissions as reported in C-FS14.1a' OR 'Portfolio coverage (total or outstanding)' - 3 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) Any option selected excluding either 'Non-targeted engagement' OR 'Other, please specify' in column 'Rationale for the coverage of your engagement' - 1 point

ii) Text answer in column 'Impact of engagement, including measures of success' provides a clear description of measures of success which includes a threshold - 1 point

If criterion (ii) is met additional points will be awarded for the following:

iii) Text answer in column 'Impact of engagement, including measures of success' provides a description of the impact of climate-related client engagement strategy according to the measure of success chosen providing examples - 1 point

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

i) Any of the following selected in column 'Details of engagement' - 1 point
- 'Encourage clients to set a science-based emissions reduction target’
- 'Work in partnership with asset owner clients....'
- 'Engage with clients and potential clients, particularly those with the most GHG-intensive and GHG-emitting activities, on their decarbonisation strategies and net-zero transition pathways'

ii) Figure greater than 40% provided in column 'Portfolio coverage (total or outstanding)' OR column '% client-related Scope 3 emissions as reported in C-FS14.1a' - 1 point

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	3	3	3	3	2	2

(C-FS12.1c) Give details of your climate-related engagement strategy with your investees.

Question dependencies

This question only appears if you select “Yes” in C2 for rows “Investing (Asset manager)” and/or “Investing (Asset owner)” in response to C-FS0.7 and ‘Yes, our investees’ in response to C12.1.

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)

Type of engagement

Details of engagement

% scope 3 emissions as reported in C-FS14.1a/C-FS14.1b

Investing (Asset managers) portfolio coverage*

Investing (Asset owners) portfolio coverage*

Rationale for the coverage of your engagement

Impact of engagement, including measures of success

Select from:

Information collection (understanding investee behavior)
Engagement & incentivization (changing investee behavior)
Innovation & collaboration (changing markets)
Other, please specify

Select all that apply:

Information collection (understanding investee behavior)

Included climate-related criteria in investee selection/management mechanism
Climate-related criteria is integrated into investee evaluation processes
Collect climate-related and carbon emissions information from new investee companies as part of due diligence
Collect climate-related and carbon emissions information at least annually from long-term investees
Other, please specify

Engagement & incentivization (changing investee behavior)

Exercise active ownership
Support climate-related shareholder resolutions
Support climate-related issues in proxy voting
Implement a stewardship and engagement strategy, with a clear escalation and voting policy, that is consistent with our ambition for all assets under management to achieve net zero emissions by 2050 or sooner
Engagement with 20 investees with a focus on highest emitters or those responsible for 65% of emission in portfolio (either Direct, Collective, or via Asset Manager)
Initiate and support dialogue with investee boards to set Paris-aligned strategies
Encourage better climate-related disclosure practices among investees
Encourage investees to set a science-based emissions reduction target
Offer financial incentives for investees who reduce your emissions (Scope 3)
Other, please specify

Innovation & collaboration (changing markets)

Carry out collaborative engagements with other investors or institutions
Run a campaign to encourage innovation to reduce climate change impacts
Other, please specify

Other, please specify

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]

Select from:

Non-targeted engagement
Engagement targeted at investees with increased climate-related risks
Engagement targeted at investees with increased climate-related opportunities
Engagement targeted at investees currently not meeting climate-related policy requirements
Engagement targeted at investees with the highest potential impact on the climate
Other, please specify

Text field [maximum 2,500 characters]

[Add Row]

C-FS12.1c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed as follows: column '% scope 3 emissions as reported in C-FS14.1a/C-FS14.1b' OR either column ‘Investing (Asset managers) portfolio coverage*’ OR ‘Investing (Asset owners) portfolio coverage*' completed

A maximum of 6 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'Other, please specify' in column 'Details of engagement' AND
Figure greater than 0 provided in column '% scope 3 emissions as reported in C-FS14.1a/C-FS14.1b' OR either column ‘Investing (Asset managers) portfolio coverage*’ OR ‘Investing (Asset owners) portfolio coverage*’- 2 points

One row scored

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) ‘Engagement & incentivization (changing investee behaviour)’ selected in column ‘Type of engagement’ AND
Any option selected excluding ‘Other, please specify’ in column ‘Details of engagement’ AND
Figure greater than 0 provided in column ‘% Scope 3 emissions as reported in C-FS14.1a/C-FS14.1b’ AND
Any option selected excluding either 'Non-targeted engagement' OR 'Other, please specify' in column 'Rationale for the coverage of your engagement' - 1 point

ii) Text answer in column 'Impact of engagement, including measures of success' provides a clear description of measures of success which includes a threshold - 1 point

If criterion (ii) is met additional points will be awarded for the following:

iii) Text answer in column 'Impact of engagement, including measures of success' provides a description of the impact of climate-related engagement with your investees according to the measure of success chosen providing examples - 1 point

One row scored

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

'Encourage investees to set a science-based emissions reduction target' selected in column 'Details of engagement' AND
Figure greater than 40% provided in column '% Scope 3 emissions as reported in C-FS14.1a/C-FS14.1b' - 1 point

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	2	2	3	3	1	1

(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.

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.

C12.1d - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0	0	0

(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.

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 - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

'No' selected in question C12.1 - 0/2 points

Any other situation - 0/0 points

Leadership scoring criteria

'No' selected in question C12.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	0	0 or 2	0	1

(C-FS12.2) Does your organization exercise voting rights as a shareholder on climate-related issues?

Question dependencies

This question only appears if you select “Investing (Asset Manager)” and/or “Investing (Asset Owner)” in response to C-FS0.7.

Response options

Please complete the following table.

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

Exercise voting rights as a shareholder on climate-related issues

Primary reason for not exercising voting rights as a shareholder on climate-related issues*

Explain why you do not exercise voting rights on climate-related issues*

Select from:

Yes
No, but we plan to in the next two years
No, and we do not plan to in the next two years

Select from:

Important but not an immediate priority
Judged to be unimportant, explanation provided
Lack of internal resources
No instruction from management
Other, please specify

Text field [maximum 2,500 characters]

C-FS12.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 3 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Any option selected excluding 'No, and we do not plan to in the next two years' in column 'Exercise voting rights as a shareholder on climate-related issues' - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'Yes' selected in column 'Exercise voting rights as a shareholder on climate-related issues' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1	1	0	0

(C-FS12.2a) Provide details of your shareholder voting record on climate-related issues.

Question dependencies

This question only appears if you select “Yes” in column 1 in C-FS12.2.

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)

Method used to exercise your voting rights as a shareholder

How do you ensure your shareholder voting rights are exercised in line with your overall strategy or transition plan?*

Percentage of voting disclosed across portfolio*

Climate-related issues supported in shareholder resolutions*

Do you publicly disclose the rationale behind your voting on climate-related issues?*

Select from:

Exercise voting rights directly
Exercise voting rights through an external service provider

Select all that apply:

Vote tracking
Publish requirements of external service providers in relation to climate-related issues
Review external service provider’s climate-related policies
Review external service provider’s climate-related performance (e.g. active ownership, proxy voting records)
Include climate-related requirements in requests for proposals
Include climate-related requirements in service provider mandates
Include climate-related requirements in performance indicators and incentive structures
Other, please specify
None of the above

Percentage field [enter a percentage from 0-100]

Select all that apply:

Climate transition plans
Climate-related disclosures
Aligning public policy position (lobbying)
Emissions reduction targets
Board oversight of climate-related issues
Other, please specify
None of the above

Select from:

Yes, for all
Yes, for some
No

[Add row]

C-FS12.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed

A maximum of 2 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

'Exercise voting rights directly' selected in column 'Method used to exercise your voting rights as a shareholder' AND
'Yes, for all' selected in column 'Do you publicly disclose the rationale...' - 1 point

OR

'Exercise voting rights through an external service provider' selected in column 'Method used to exercise your voting rights as a shareholder' AND
Both 'Vote tracking' AND 'Publish requirements of external service providers in relation to climate-related issues' selected in column 'How do you ensure your shareholder voting rights...' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	2	2	1	1	0	0

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?

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]

C12.3 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

i) Any option selected excluding ‘Not assessed’ in column ‘Engagement activities that could directly or indirectly influence policy, law, or regulation that may impact the climate’ - 1 point

ii) Either 'Yes' OR 'No, but we plan to have one in the next two years' selected in column 'Does your organization have a public commitment...' – 2 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

[ROUTE A]
'No, we have assessed our activities, and none could either directly or indirectly influence policy, law, or regulation that may impact the climate' selected in column 'Engagement in activities that could directly or indirectly influence policy, law, or regulation that may impact the climate' AND
'Yes' selected in column 'Does your organization have a public commitment or position statement …' AND
Column 'Attach commitment or position statement(s)' completed - 2/2 point

[ROUTE B]
i) Any option excluding ‘Not assessed’ OR 'No, we have assessed our activities, and none could either directly or indirectly influence policy, law, or regulation that may impact the climate' selected in column ‘Engagement in activities that could directly or indirectly influence policy, law, or regulation that may impact the climate’ - 1 point

ii) 'Yes' selected in column 'Does your organization have a public commitment or position statement …' AND
Column 'Attach commitment or position statement(s)' completed - 1 point

Please note a maximum of 2 points is available along ROUTE B

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	3	3	2	2	0	0

(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.

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.

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
1	2	3	4	5	6	7
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] Other, please specify	Select from: Oppose Neutral Support with no exceptions Support with minor exceptions Support with major exceptions Undecided	Text field [maximum 2,500 characters]

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

C12.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 8 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, we have not evaluated' in column 'Have you evaluated whether your organization's engagement...?'

A maximum of 2 points is available for this question

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: 'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether your organization’s engagement...?' AND any option selected excluding 'Undecided’ in column ‘Your organization’s position on the policy, law, or regulation’

A maximum of 2 points is available for this question

Leadership scoring criteria

Full Management points awarded - 2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	2	2	2	2	2	2

(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.

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

C12.3b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column ‘Funding figure your organization provided...’). Partially completed rows will not receive full points

A maximum of 6 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Funding figure your organization provided...') as follows: any option selected excluding 'No, we have not evaluated' in column 'Have you evaluated whether your organization's engagement...?'

A maximum of 2 points is available for this question

Management scoring criteria

[ROUTE A]
Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Funding figure your organization provided...') as follows:
'Consistent' selected in column 'Is your organization's position on climate change policy consistent with theirs?' AND
'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether your organization's engagement...?' AND
Any of the following selected in column 'Has your organization attempted to influence their position in the reporting year?'
- 'Yes, we publicly promoted their current position'
- 'No, we did not attempt to influence their position'
- 'Yes, and they have changed their position'

A maximum of 2 points is available for this question

OR

[ROUTE B]
Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Funding figure your organization provided...') as follows:
'Inconsistent' OR 'Mixed' selected in column 'Is your organization's position on climate change policy consistent with theirs?' AND
'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether your organization's engagement...?' AND
Any of the following selected in column 'Has your organization attempted to influence their position in the reporting year?'
- 'Yes, and they have changed their position'
- 'Yes, we attempted to influence them but they did not change their position'
- 'Yes, we publicly opposed their position'
- 'Yes, we decided to terminate our membership within the next two years'
- 'Yes, we terminated our membership in the reporting year'

A maximum of 2 points is available for this question

Leadership scoring criteria

Full Management points awarded - 2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	2	2	2	2	2	2

(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.

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]

C12.3c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, we have not evaluated' in column 'Have you evaluated whether this funding...?'

A maximum of 2 points is available for this question

Management scoring criteria

Leadership scoring criteria

Full Management points awarded - 2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	1	1	2	2

(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).

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]

C12.4 - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway - previous year attached' selected in column 'Status'

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 5 points is available for this question

OR

[ROUTE B]
'Underway - this is our first year' selected in column 'Status'

Points will be awarded per completed cell in proportion to the number of cells displayed (excluding column 'Attach the document', column 'Page reference' AND column 'Content elements'). Partially completed rows will not receive full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Not scored

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Disclosure points awarded AND Any of the following selected in column 'Publication'
- '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'

Either 'Complete' OR 'Underway - previous year attached' selected in column 'Status' - 2 points

'Underway - this is our first year' selected in column 'Status' - 1 point

Leadership scoring criteria

Full Management points awarded AND at least three options selected in column 'Content elements' - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	0	0	2	2	1	1

Industry collaboration

(C12.5) Indicate the collaborative frameworks, initiatives and/or commitments related to environmental issues for which you are a signatory/member.

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

C12.5 - Scoring criteria for Financial Services companies

Disclosure scoring criteria

Any option selected in column 'Environmental collaborative framework, initiative and/or commitment' - 1 point

Awareness scoring criteria

Any option selected excluding 'We are not a signatory/member of any collaborative framework, initiative and/or commitment related to environmental issues' in column 'Environmental collaborative framework, initiative and/or commitment' AND
Column 'Describe your organization’s role within each framework, initiative and/or commitment*' completed - 1 point

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

At least two options selected excluding 'We are not a signatory/member of any collaborative framework, initiative and/or commitment related to environmental issues' in column 'Environmental collaborative framework, initiative and/or commitment' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

C13 Module Dependencies

Module C13 only applies to organizations with activities in the following sectors:

Agricultural commodities
Food, beverage & tobacco
Paper & forestry

C14 Portfolio Impact

Module C14 Scoring Notes

Please note that:

- If question C-FS14.1 is not answered, questions C-FS14.1a, C-FS14.1c and C-FS14.2 will be scored as per question not answered.

- - If question C-FS14.2 is not answered, question C-FS14.2a, C-FS14.2b, C-FS14.2c and C-FS14.2d will be scored as per question not answered.

- If question C-FS14.3 is not answered, questions C-FS14.3a will be scored as per question not answered.

(C-FS14.0) For each portfolio activity, state the value of your financing and insurance of carbon-related assets in the reporting year.

Question Dependency

Rows in this question will be presented according to the organizational activities reported in C-FS0.7.

Response options

Please complete the following table.

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

Portfolio activity	Are you able to report a value for the carbon-related assets?	Value of the carbon-related assets in your portfolio (unit currency - as specified in C0.4)*	New loans advanced in reporting year (unit currency - as specified in C0.4)*	Total premium written in reporting year (unit currency - as specified in C0.4)*	Percentage of portfolio value comprised of carbon-related assets in reporting year*	Primary reason for not providing a value for the financing and/or insurance to carbon-related assets*	Please explain why you are not providing a value for the financing and/or insurance to carbon-related assets and your plans for the future*	Details of calculation*
Lending to all carbon-related assets*	Select from: Yes No, but we plan to assess our portfolio's exposure in the next two years No, and we do not plan to assess our portfolio's exposure in the next two years	Numeric field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Numeric field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Numeric field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Percentage field [enter a percentage from 0-100]	Select from: Important, but not immediate priority Judged to be unimportant, explanation provided Lack of internal resources No instruction from management No relevant exposure in portfolio Other, please specify	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]
Lending to coal*
Lending to oil and gas*
Investing in all carbon-related assets (Asset manager)*
Investing in coal (Asset manager)*
Investing in oil and gas (Asset manager)*
Investing all carbon-related assets (Asset owner)*
Investing in coal (Asset owner)*
Investing in oil and gas (Asset owner)*
Insuring all carbon-related assets*
Insuring coal*
Insuring oil and gas*

C-FS14.0 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed

A maximum of 5 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, and we do not plan to assess our portfolio's exposure in the next two years' in column 'Are you able to report a value for the carbon-related assets?'

A maximum of 3 points is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: ‘Yes’ selected in column 'Are you able to report a value for the carbon-related assets?'

A maximum of 2 points is available for this question

Leadership scoring criteria

'No, and we do not plan to assess our portfolio's exposure in the next two years' selected in at least one row – 0/1 points

Any other situation - 0/0

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	3	3	2	2	0	0 or 1

(C-FS14.1) Does your organization measure its portfolio impact on the climate?

Question dependencies

Rows in this question will be presented according to the organizational activities reported in C-FS0.7.

Response options

Please complete the following table:

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

Portfolio	We conduct analysis on our portfolio's impact on the climate.	Disclosure metric*	Please explain why you do not measure the impact of your portfolio on the climate*
Banking (Bank)*	Select from: Yes No, but we plan to do so in the next two years No, and we do not plan to do so in the next two years	Select all that apply: Portfolio emissions Other carbon footprinting and/or exposure metrics (as defined by TCFD) Other, please specify	Text field [maximum 2,400 characters]
Investing (Asset manager)*
Investing (Asset owner)*
Insurance underwriting (Insurance company)*

C-FS14.1 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not be awarded full points

A maximum of 2 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, and we do not plan to do so in the next two years' in column 'We conduct analysis on our portfolio's impact on the climate' AND row completed

A maximum of 1 point is available for this question

Management scoring criteria

[ROUTE A]

Points will be awarded per completed row in proportion to the number of rows disclosed as follows:
'Yes' selected in column 'We conduct analysis on our portfolio's impact on the climate' AND ‘Portfolio emissions’ selected in column ‘Disclosure metric*’ in any of the following rows:
- 'Banking (Bank)*'
- 'Investing (asset manager)*'
- 'Investing (asset owner)*'

A maximum of 2 points is available for this question

OR

[ROUTE B]
Points will be awarded per completed row in proportion to the number of rows disclosed as follows:
'Yes' selected in column 'We conduct analysis on our portfolio's impact on the climate' AND ‘Other carbon footprinting and/or exposure metrics (as defined by TCFD)’ selected in column ‘Disclosure metric*’ in any of the following rows:
- 'Banking (Bank)*'
- 'Investing (asset manager)*'
- 'Investing (asset owner)*'

A maximum of 1 point is available for this question

OR

[ROUTE C]
Points will be awarded per completed row in proportion to the number of rows disclosed as follows:
'Yes' selected in column 'We conduct analysis on our portfolio's impact on the climate' AND column 'Disclosure metric*' complete in row 'Insurance underwriting (insurance company)*':

A maximum of 2 points is available for this question

OR

[ROUTE D]
Points will be awarded per completed row in proportion to the number of rows disclosed as follows:
'No, but we plan to do so in the next two years' selected in column 'We conduct analysis on our portfolio's impact on the climate' AND column ‘Please explain…’ completed

A maximum of 0.5 points is available for this question

Leadership scoring criteria

Full Management points awarded – 1 point

'No, and we do not plan to do so in the next two years' selected in at least one row - 0/3 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0 or 1	1 or 3

(C-FS14.1a) Provide details of your organization's portfolio emissions in the reporting year.

Question dependencies

This question only appears if you select "Yes" in column 2 and "Portfolio emissions" in column 3 of question C-FS14.1.

Response options

Please complete the following table:

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

Portfolio	Portfolio emissions (metric unit tons CO₂e) in the reporting year	Portfolio coverage	Percentage calculated using data obtained from clients/investees	Emissions calculation methodology	Please explain the details and assumptions used in your calculation
Banking (Bank)*	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Percentage field [enter a percentage from 0-100]	Percentage field [enter a percentage from 0-100]	Select from: The Global GHG Accounting and Reporting Standard for the Financial Industry Other, please specify	Text field [maximum 2,500 characters]
Investing (Asset manager)*
Investing (Asset owner)*
Insurance underwriting (Insurance)*

C-FS14.1a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

Table completed - 2 points

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Figure greater than 0 provided in column 'Portfolio coverage' AND column 'Portfolio emissions (metric unit tons CO2e) in the reporting year' completed in all rows – 2 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	2	2	2	2	0	0

(C-FS14.1b) Provide details of the other carbon footprinting and/or exposure metrics used to track the impact of your portfolio on the climate.

Question dependencies

This question only appears if you select “Yes” in column 2 and "Other carbon footprinting and/or exposure metrics (as defined by TCFD)" or “Other, please specify” in column 3 in question C-FS14.1.

Response options

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

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

Portfolio

Portfolio metric

Metric value in the reporting year

Portfolio coverage

Percentage calculated using data obtained from clients/investees

Calculation methodology

Select from:

Banking (Bank)*
Investing (asset manager)*
Investing (asset owner)*
Insurance underwriting (insurance company)*

Select from:

Weighted average carbon intensity (tCO₂e/Million revenue)
Portfolio carbon footprint (tCO₂e/Million invested)
Carbon intensity (tCO₂e/Million revenue)
Avoided emissions financed (tCO₂e)
Carbon removals financed (tCO₂e)
Insurance-associated emissions (tCO₂e)*
Other, please specify

Numeric field [enter a range of 0-999,999,999 using a maximum of 3 decimal places and no commas]

Percentage field [enter a percentage from 0-100]

Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

Text field [maximum of 3,000 characters]

[Add Row]

C-FS14.1b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column 'Percentage calculated using data obtained from clients/investees'). Partially completed rows will not receive full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Percentage calculated using data obtained from clients/investees') as follows: figure greater than 0 provided in column 'Portfolio coverage'

A maximum of 1 point is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

i) Text answer provided in column ‘Calculation methodology’ contains an explanation as to why the metric was chosen for the portfolio type AND how it is used to track impact on the climate - 1 point

ii) Figure greater than 0 provided in column 'Percentage calculated using data obtained from clients/investees' - 1 point

iii) Any option selected excluding either 'Avoided emissions financed (tCO2e)' OR 'Other, please specify' in column 'Portfolio metric' - 1 point

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	1	1	3	3	0	0

(C-FS14.1c) Disclose or restate your portfolio emissions for previous years.

Question dependencies

This question only appears if you select any number of past reporting years in column 6 “Select the number of past reporting years you will be providing Scope 3 emissions data for” in C0.2 and in any row of C-FS14.1 you select both "Yes" in column 2 and "Portfolio emissions" in column 3.

Year	Start date	End date	Portfolio emissions (metric unit tons CO₂e) in the reporting year	Portfolio coverage	Percentage calculated using data obtained from clients/investees	Emissions calculation methodology	Please explain the details and assumptions used in your calculation
0	1	2	3	4	5	6	7
Past year 1 for Banking (Bank) [Only appears if “1 year” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Banking (Bank)” in column 3 of C-FS14.1]	[DD/MM/YYYY]	[DD/MM/YYYY]	Numeric field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Percentage field [enter a percentage from 0-100]	Percentage field [enter a percentage from 0-100]	Select from: The Global GHG Accounting and Reporting Standard for the Financial Industry Other, please specify	Text field [maximum 2,500 characters]
Past year 1 for Investing (Asset manager) [Only appears if “1 year” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Investing (Asset manager)” in column 3 of C-FS14.1]
Past year 1 for Investing (Asset owner) [Only appears if “1 year” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Investing (Asset owner)” in column 3 of C-FS14.1]
Past year 1 for Insurance underwriting (Insurance company) [Only appears if “1 year” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Insurance underwriting (Insurance company)” in column 3 of C-FS14.1]
[Further rows for past years 2 to 4]
Past year 5 for Banking (Bank) [Only appears if “5 years” is selected column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Banking (Bank)” in column 3 of C-FS14.1]
Past year 5 for Investing (Asset manager) [Only appears if “5 years” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Investing (Asset manager)” in column 3 of C-FS14.1]
Past year 5 for Investing (Asset owner) [Only appears if “5 years” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Investing (Asset owner)” in column 3 of C-FS14.1]
Past year 5 for Insurance underwriting (Insurance company) [Only appears if “5 years” is selected in column 6 of C0.2 AND “Yes" in column 2 and "Portfolio emissions" of row “Insurance underwriting (Insurance company)” in column 3 of C-FS14.1]

C-FS14.1c - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

Portfolio Impact breakdown

(C-FS14.2) Are you able to provide a breakdown of your organization's portfolio impact?

Question dependencies

This question only appears if you select "Yes" in column 2 of any row in C-FS14.1.

Response options

Select all that apply from the following options:

Portfolio breakdown

Please explain why you do not provide a breakdown of your portfolio impact*

Select all that apply:

Yes, by asset class
Yes, by industry
Yes, by country/area/region
Yes, by scope
None of the above, but we plan to do this in the next two years
None of the above and we don't plan to do this

Text field [maximum 2,400 characters]

C-FS14.2 - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Portfolio breakdown' - 1 point

Awareness scoring criteria

Any option selected excluding 'None of the above and we don't plan to do this' in column 'Portfolio breakdown' - 1 point

Management scoring criteria

Any option selected excluding ‘None of the above, but we plan to do this in the next 2 years’ OR ‘None of the above and we don’t plan to do this’ in column ‘Portfolio breakdown’ – 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

(C-FS14.2a) Break down your organization's portfolio impact by asset class.

Question dependencies

This question only appears if you select “Yes, by asset class” in C-FS14.2.

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.

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

Asset class*

Portfolio metric

Portfolio emissions or alternative metric

Select from:

Banking

Corporate loans
Retail loans
Corporate real estate
Retail mortgages
Trade finance
Asset finance
Project finance
Other, please specify

Investing

Corporate Bonds
Sovereign Bonds
Sub-sovereign Bonds
Other Fixed Income
Listed Equity
Private Equity
Real estate/Property
Infrastructure
Commodities
Forestry
Hedge funds
Mutual funds
Fund of funds
Derivatives
Other, please specify

Insurance

Property & Casualty
Construction & Engineering
Agribusiness
Motor
Marine
Life
Health
Other, please specify

Select from:

Absolute portfolio emissions (tCO2e)
Weighted average carbon intensity (tCO2e/Million revenue)
Portfolio carbon footprint (tCO2e/Million invested)
Carbon intensity (tCO2e/Million revenue)
Exposure to carbon-related assets (Million portfolio value)
Avoided emissions financed (tCO2e)
Carbon removals financed (tCO2e)
Other, please specify

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places and no commas]

[Add Row]

C-FS14.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

At least one option selected in column 'Asset class*' per category selected in column 'Activity' in question C-FS0.7 AND
Table completed - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	1	1	0	0	0	0

(C-FS14.2b) Break down your organization's portfolio impact by industry.

Question dependencies

This question only appears if you select “Yes, by industry” in C-FS14.2.

Response options

Please complete the following table. You can add rows by using the "Add Row" button at the bottom of the table.

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

Portfolio*

Industry

Portfolio metric

Portfolio emissions or alternative metric

Select from:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select from:

Energy
Materials
Capital Goods
Commercial & Professional Services
Transportation
Automobiles & Components
Consumer Durables & Apparel
Consumer Services
Retailing
Food & Staples Retailing
Food, Beverage & Tobacco
Household & Personal Products
Health Care Equipment & Services
Pharmaceuticals, Biotechnology & Life Sciences
Banks
Diversified Financials
Insurance
Software & Services
Technology Hardware & Equipment
Semiconductors & Semiconductor Equipment
Telecommunication Services
Media & Entertainment
Utilities
Real Estate
Other, please specify

Select from:

Absolute portfolio emissions (tCO2e)
Weighted average carbon intensity (tCO2e/Million revenue)
Portfolio carbon footprint (tCO2e/Million invested)
Carbon intensity (tCO2e/Million revenue)
Exposure to carbon-related assets (Million portfolio value)
Avoided emissions financed (tCO2e)
Carbon removals financed (tCO2e)
Other, please specify

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places and no commas]

[Add Row]

C-FS14.2b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

At least one option selected in column 'Portfolio*' per category selected in column 'Activity' in question C-FS0.7 AND
Table completed - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	1	1	0	0	0	0

(C-FS14.2c) Break down your organization's portfolio impact by country/area/region.

Question dependencies

This question only appears if you select “Yes, by country/area/region” in C-FS14.2.

Response options

Please complete the following table. You can add rows by using the "Add Row" button at the bottom of the table.

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

Portfolio*

Country/area/region

Portfolio metric

Portfolio emissions or alternative metric

Select from:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select from:

[Country/area/region drop-down list]

Select from:

Absolute portfolio emissions (tCO2e)
Weighted average carbon intensity (tCO2e/Million revenue)
Portfolio carbon footprint (tCO2e/Million invested)
Carbon intensity (tCO2e/Million revenue)
Exposure to carbon-related assets (Million portfolio value)
Avoided emissions financed (tCO2e)
Carbon removals financed (tCO2e)
Other, please specify

Numeric field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]

[Add Row]

C-FS14.2c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 4 points is available for this question

Awareness scoring criteria

At least one option selected in column 'Portfolio*' per category selected in column 'Activity' in question C-FS0.7 AND
Table completed - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	1	1	0	0	0	0

(C-FS14.2d) Break down your organization's portfolio impact by scope.

Question dependencies

This question only appears if you select "Yes, by scope" in response to C-FS14.2.

Response options

Please complete the following table. You can add rows by using the "Add Row" function at the bottom of the table.

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

Portfolio*

Clients'/investees' scope

Portfolio emissions (metric tons CO2e)

Select from:

Bank lending (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance underwriting (Insurance company)

Select from:

Scope 1
Scope 2 (location-based)
Scope 2 (market-based)
Scope 3

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places and no commas]

[Add Row]

C-FS14.2d - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 3 points is available for this question

Awareness scoring criteria

Table complete – 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	0	0	0	0

(C-FS14.3) Did your organization take any actions in the reporting year to align your portfolio with a 1.5°C world?

Question dependencies

Rows in this question will be presented according to the activities reported in C-FS0.7.

Response options

Please complete the following table:

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

Portfolio	Actions taken to align our portfolio with a 1.5°C world	Briefly explain the actions you have taken to align your portfolio with a 1.5-degree world	Please explain why you have not taken any action to align your portfolio with a 1.5°C world*
Banking (Bank)*	Select from: Yes No, but we plan to in the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]
Investing (Asset manager)*
Investing (Asset owner)*
Insurance underwriting (Insurance company)*

C-FS14.3 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not receive full points

A maximum of 2 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, and we do not plan to in the next two years' in column 'Actions taken to align our portfolio with a 1.5°C world'

A maximum of 1 point is available for this question

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows:

i) 'Yes' selected in column 'Actions taken to align our portfolio with a 1.5°C world' - 0.5 points

ii) Text answer provided in column 'Briefly explain the actions you have taken to align your portfolio with a 1.5°C world' gives an explanation of the actions taken to align the relevant portfolio including examples and associated timelines - 0.5 points

A maximum of 1 point is available for this question

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points

'Yes' selected in column 'Actions taken to align our portfolio with a 1.5°C world' in all rows - 2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	1	1	2	2

(C-FS14.3a) Does your organization assess if your clients/investees' business strategies are aligned with a 1.5°C world?

Question dependencies

This question only appears if you select “Yes” in C-FS14.3.
Rows will appear for each portfolio that you selected 'Yes' for in C-S14.3.

Response options

Please complete the following table.

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

Portfolio	Assessment of alignment of clients/investees' strategies with a 1.5°C world	Please explain why you are not assessing if your clients/investees’ business strategies are aligned with a 1.5°C world*
Banking (Bank)*	Select from: Yes, for all Yes, for some No, we do not have any commercial/corporate/SME clients No, but we plan to in the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]
Investing (Asset manager)*
Investing (Asset owner)*
Insurance underwriting (Insurance company)*

C-FS14.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed. Partially completed rows will not be awarded full points

A maximum of 2 points is available for this question

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, and we do not plan to in the next two years' in column 'Assessment of alignment of clients/investees' strategies with a 1.5°C world'

A maximum of 1 point is available for this question

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: either 'Yes, for all' OR 'Yes, for some' selected in column 'Assessment of alignment of clients/investees' strategies with a 1.5°C world'

OR

'No, we do not have any commercial/corporate/SME clients' selected in column 'Assessment of alignment of clients/investees' strategies with a 1.5°C world'- 0/0 points

A maximum of 1 point is available for this question

Leadership scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: 'Yes, for all' selected in column 'Assessment of alignment of clients/investees' strategies with a 1.5°C world'

OR

'No, we do not have any commercial/corporate/SME clients' selected in column 'Assessment of alignment of clients/investees' strategies with a 1.5°C world'- 0/0 points

A maximum of 1 point is available for this question

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	0 or 1	0 or 1	0 or 1	0 or 1

(C15.1) Is there board-level oversight and/or executive management-level responsibility for biodiversity-related matters within your organization?

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

C15.1 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(C15.2) Has your organization made a public commitment and/or endorsed any initiatives related to biodiversity?

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

C15.2 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(C15.3) Does your organization assess the impacts and dependencies of its value chain on biodiversity?

Response options

Please complete the following table:

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

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)*
0	1	2	3	4	5
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

C15.3 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(C15.4) Does your organization have activities located in or near to biodiversity- sensitive areas in the reporting year?

Response options

Select one of the following options:

Yes
No
Not assessed

C15.4 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(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.

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.

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
1	2	3	4	5
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]

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*
6	7	8
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]

C15.4a - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(C15.5) What actions has your organization taken in the reporting year to progress your biodiversity-related commitments?

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

C15.5 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(C15.6) Does your organization use biodiversity indicators to monitor performance across its activities?

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

C15.6 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(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).

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]

C15.7 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
0	0	0	0	0	0	0	0

(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.

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.

(C16.1) Provide details for the person that has signed off (approved) your CDP climate change response.

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

C16.1 - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
-'Job title'
-'Corresponding job category'

Awareness scoring criteria

Not scored

Management scoring criteria

Full Disclosure points must be awarded to be eligible for Management points

[ROUTE A]
Any of the following selected in column 'Corresponding job category' - 2 points
- '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'

OR

[ROUTE B]
Any other option selected in column 'Corresponding job category' - 1 point

Leadership scoring criteria

Any of the following selected in column 'Corresponding job category' AND this is consistent with the description in column 'Job title' - 1 point
- 'Board chair'
- 'Board/Executive board'
- 'Director on Board'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'President'

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	0	0	2	2	1	1

Supply chain introduction

(SC0.0) If you would like to do so, please provide a separate introduction to this module.

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.

(SC0.1) What is your company’s annual revenue for the stated reporting period?

Response options

Please complete the following table:

Annual revenue
Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]

Allocating your emissions to your customers

(SC1.1) Allocate your emissions to your customers listed below according to the goods or services you have sold them in this reporting period.

Response options

Please note that this table (for SC1.1) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

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.

Requesting member

Scope of emissions

Scope 2 accounting method*

Scope 3 category(ies)*

Allocation level

Allocation level detail

Emissions in metric tons of CO₂e

Select from:

[Drop-down menu of requesting members]

Select from:

Scope 1
Scope 2
Scope 3

Select from:

Location-based
Market-based

Select all that apply:

Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel-and-energy-related activities (not included in Scopes 1 or 2)
Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other (upstream)
Other (downstream)

Select from:

Company wide
Business unit (subsidiary company)
Facility
Commodity

Text field [maximum 500 characters]

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 4 decimal places]

Uncertainty (± %)

Major sources of emissions

Verified*

Allocation method

Market value or quantity of goods/services supplied to the requesting member

Unit for market value or quantity of goods/services supplied

Please explain how you have identified the GHG source, including major limitations to this process and assumptions made

Percentage field [enter a percentage from 0-999,999 using a maximum of 4 decimal places]

Text field [maximum 2,500 characters]

Select from:

Select from drop-down options below

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 4 decimal places]

Select from drop-down options below

Text field [maximum 5,000 characters]

[Add Row]

Allocation method drop-down options (column 11)

Select one of the following options:

Allocation not necessary due to type of primary data available
Allocation not necessary as secondary data used
Allocation based on mass of products purchased
Allocation based on the volume of products purchased
Allocation based on the energy content of products purchased
Allocation based on the chemical content of products purchased

Allocation based on the number of units purchased
Allocation based on area
Allocation based on another physical factor
Allocation based on the market value of products purchased
Other, please specify

Unit for market value or quantity of goods/services supplied (column 13)

Select one of the following options:

Currency
Kilograms
Pounds (lb)
Metric tons
Gallons
Liters
Cubic feet
Cubic meters

Square meters
Hectares
Megawatt hours (MWh)
Full time equivalents (FTE)
Hours
Kilometers
Passenger kilometers
Other, please specify

(SC1.2) Where published information has been used in completing SC1.1, please provide a reference(s).

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.

(SC1.3) What are the challenges in allocating emissions to different customers, and what would help you to overcome these challenges?

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.

Allocation challenges

Please explain what would help you overcome these challenges

Select from:

Diversity of product lines makes accurately accounting for each product/product line cost ineffective
Customer base is too large and diverse to accurately track emissions to the customer level
Managing the different emission factors of diverse and numerous geographies makes calculating total footprint difficult
Doing so would require we disclose business sensitive/proprietary information
We face no challenges
Other, please specify

Text field [maximum 2,500 characters]

[Add Row]

(SC1.4) Do you plan to develop your capabilities to allocate emissions to your customers in the future?

Response options

Select one of the following options:

(SC1.4a) Describe how you plan to develop your capabilities.

Question dependencies

This question only appears if you select “Yes” in response to SC1.4.

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.

(SC1.4b) Explain why you do not plan to develop capabilities to allocate emissions to your customers.

Question dependencies

This question only appears if you select “No” in response to SC1.4.

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.

Collaborative opportunities

(SC2.1) Please propose any mutually beneficial climate-related projects you could collaborate on with specific CDP Supply Chain members.

Response options

Please note that this table (for SC2.1) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

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

Requesting member

Group type of project

Type of project

Emissions targeted

Estimated timeframe for carbon reductions to be realized

Estimated lifetime CO₂e savings

Estimated payback

Details of proposal

Select from:

[Drop-down menu of requesting members]

Select from:

Reduce Logistics Emissions
Change to provision of goods and services
New product or service
Relationship sustainability assessment
Change to supplier operations
Other, please specify

Select from drop-down options below

Select from:

Actions to reduce customers’ operational emissions (customer scope 1 & 2)
Actions that would reduce our own operational emissions (our scope 1 & 2)
Actions that would reduce our own supply chain emissions (our own scope 3)
Actions that would reduce both our own and our customers’ emissions
Other, please specify

Select from:

0-1 year
1-3 years
3-5 years
Other, please specify

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

Cost/saving neutral
0-1 year
1-3 years
3-5 years
Other, please specify

Text field [maximum 5,000 characters]

[Add Row]

Type of project drop-down options (column 3)

Select one of the following options:

Reduce Logistics Emissions

Consolidated logistics
Changing transportation mode (switch from aviation to rail)
Route optimization
Changed timing of logistics
Other, please specify

Change to provision of goods and services

Reduced packaging weight
More online/virtual provision of services
Other, please specify

New product or service

New product or service that reduces customers operational emissions
New product or service that reduces customers products/services operational emissions
New product or service that has a lower upstream emissions footprint
Other, please specify

Relationship sustainability assessment

Assessing products or services life-cycle footprint to identify efficiencies
Sustainability audit of existing relationship
Aligning goals to feed into customers targets and ambitions
Other, please specify

Change to supplier operations

Implementation of energy reduction projects
Increased levels of purchased renewable energy
Undertaking life-cycle assessment
Other, please specify

Other

Other, please specify

(SC2.2) Have requests or initiatives by CDP Supply Chain members prompted your organization to undertake organizational-level emissions reduction initiatives?

Response options

Select one of the following options:

(SC2.2a) Specify the requesting member(s) that have driven organizational-level emissions reduction initiatives, and provide information on the initiatives.

Question dependencies

This question only appears if you select “Yes” in response to SC2.2.

Response options

Please note that this table (for SC2.2a) is designed so that only the customers that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

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.

Requesting member

Initiative ID

Group type of project

Type of project

Select from:

[Drop-down menu of requesting members]

Select from:

[Drop-down menu of ID’s]

Select from:

Reduce Logistics Emissions
Change to provision of goods and services
New product or service
Relationship sustainability assessment
Change to supplier operations
Other, please specify

Select from drop-down options below

Description of the reduction initiative

Emissions reduction for the reporting year in metric tons of CO₂e

Would you be happy for CDP supply chain members to highlight this work in their external communication?

Text field [maximum 2,500 characters]

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

[Add Row]

Type of project drop-down options (column 4)

Select from:

Reduce Logistics Emissions

Consolidated logistics
Changing transportation mode (switch from aviation to rail)
Route optimization
Changed timing of logistics
Other, please specify

Change to provision of goods and services

Reduced packaging weight
More online/virtual provision of services
Other, please specify

New product or service

New product or service that reduces customers operational emissions
New product or service that reduces customers products/services operational emissions
New product or service that has a lower upstream emissions footprint
Other, please specify

Relationship sustainability assessment

Assessing products or services life-cycle footprint to identify efficiencies
Sustainability audit of existing relationship
Aligning goals to feed into customers targets and ambitions
Other, please specify

Change to supplier operations

Implementation of energy reduction projects
Increased levels of purchased renewable energy
Undertaking life-cycle assessment
Other, please specify

Other

Other, please specify

Action Exchange

Questions SC3.1 - SC3.2a on the CDP Action Exchange have been removed as of the 2021 disclosure cycle.

Product (goods and services) level data

(SC4.1) Are you providing product level data for your organization’s goods or services?

Response options

Select one of the following options:

Yes, I will provide data
No, I am not providing data

(SC4.1a) Give the overall percentage of total emissions, for all Scopes, that are covered by these products.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

(SC4.2a) Complete the following table for the goods/services for which you want to provide data.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

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.

Name of good/ service

Description of good/ service

Type of product

SKU (Stock Keeping Unit)

Text field [maximum 2,400 characters]

Select from:

Final
Intermediate

Text field [maximum 50 characters]

Total emissions in kg CO₂e per unit

± % change from previous figure supplied

Date of previous figure supplied

Explanation of change

Methods used to estimate lifecycle emissions

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

Percentage field [enter a percentage from -1000 - 1000 using a maximum of 10 decimal places]

Use the calendar button or enter dates manually in the format DD/MM/YYYY.

Text field [maximum 2,400 characters]

Select from:

Bilan Carbone
French Product Environmental Footprint
Greenhouse Gas Accounting Sector Guidance for Pharmaceutical Products and Medical Devices
GHG Protocol Product Accounting & Reporting Standard
ISO 14040 & 14044
ISO 14025
EU Product Environmental Footprint (EUPEF)
PAS 2050
WBCSD Life Cycle Metrics for Chemical Products
Other, please specify

[Add Row]

(SC4.2b) Complete the following table with data for lifecycle stages of your goods and/or services.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

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.

Name of good/ service

Please select the scope

Please select the lifecycle stage

Emissions at the lifecycle stage in kg CO₂e per unit

Is this stage under your ownership or control?

Text field [maximum 2,400 characters]

Select from:

Scope 1
Scope 2
Scope 3
Scope 1 & 2
Scope 1, 2 & 3
Other, please specify

Select from:

Assembly
Consumer use
Cradle to gate
Cradle to grave
Distribution
End of life/final disposal
Energy/fuel
Manufacturing
Material acquisition
Operation of premises
Packaging
Pre-processing processing
Production
Recycling
Storage
Transportation
Waste
Other, please specify

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 10 decimal places]

Select from:

Type of data used

Data quality

If you are verifying/assuring this product emissions data, please tell us how

Select from:

Primary
Secondary
Primary & secondary

Text field [maximum 2,500 characters]

Text field [maximum 5,000 characters]

[Add Row]

(SC4.2c) Please detail emissions reduction initiatives completed or planned for this product.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

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.

Name of good/service

Initiative ID

Description of initiative

Completed or planned

Emissions reductions in kg CO₂e per unit

Text field [maximum 2,500 characters]

Select from:

[Drop-down of ID’s]

Text field [maximum 2,500 characters]

Select from:

Completed
Ongoing
Planned

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

[Add Row]

(SC4.2d) Have any of the initiatives described in SC4.2c been driven by requesting CDP Supply Chain members?

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

Select one of the following options:

(SC4.2e) Explain which initiatives have been driven by requesting members.

Question dependencies

This question only appears if you select “Yes” in response to SC4.2d.

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.

Please note that this table (for SC4.2e) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

Requesting member

Name of good/service

Initiative ID

Select from:

[Drop-down menu of requesting members]

Text field [maximum 2,500 characters]

Select from:

[Drop-down of ID’s]

[Add Row]

FW-FS Forests and Water Security (FS only)

FW-FS Board oversight

(FW-FS1.1) Is there board-level oversight of forests- and/or water-related issues within your organization?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table:

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

Issue area(s)	Board-level oversight of this issue area	Explain why your organization does not have board-level oversight of this issue area and any plans to address this in the future*
Forests*	Select from: Yes No, but we plan to within the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]
Water*

FW-FS1.1 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 1 point is available for this question.

Awareness scoring criteria

Option 'Yes' selected in column 'Board-level oversight of this issue area' - 1 point

OR

Option 'No, but we plan to within the next two years' selected in column 'Board-level oversight of this issue area' AND column 'Explain why your organization does not have board-level oversight of this issue area and any plans to address this in the future' is completed - 0.5 points

Only the 'Forests' row is scored.

Management scoring criteria

Option 'Yes' selected in column 'Board-level oversight of this issue area' - 1 point

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	1	1	0	0

(FW-FS1.1a) Identify the position(s) (do not include any names) of the individual(s) on the board with responsibility for forests- and/or water-related issues.

Question dependencies

This question only appears if you select “Yes” to any of the issue areas in FW-FS1.1.

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.

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

Issue area(s)*	Position of individual(s) or committee(s)	Responsibilities for forests- and/or water-related issues
Select all that apply: Forests Water	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 Credit Officer (CCO) Chief Investment Officer (CIO) Chief Underwriting Officer (CUO) Chief Government Relations Officer (CGRO) Chief Technology Officer (CTO) General Counsel Other C-Suite Officer President Board-level committee Other, please specify	Text field [maximum 2,500 characters]

[Add row]

FW-FS1.1a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed.

A maximum of 2 points is available for this question.

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS1.1.

Awareness scoring criteria

If full Disclosure points are awarded - 1 point

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points.

i) Any option excluding 'Other, please specify' selected in 'Position of individual(s) or committee(s)' - 1 point

ii) An example of a forests-related decision made by the individual/committee within two years of the reporting year is provided in column 'Please explain' - 1 point

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

If 'Yes' is NOT selected in the 'Forests' row in question FW-FS1.1 - 0/2 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(FW-FS1.1b) Provide further details on the board’s oversight of forests- and/or water-related issues.

Question dependencies

This question only appears if you select “Yes” to any of the issue areas in FW-FS1.1.

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.

(*dropdown appearance in these columns is dependent on selections in this or other questions)

Issue area(s)*

Frequency with which the issue area(s) is a scheduled agenda item

Governance mechanisms into which this issue area(s) is integrated

Scope of board-level oversight*

Please explain

Select from:

Forests
Water

Select from:

Scheduled – all meetings
Scheduled – some meetings
Sporadic - as important matters arise
Other, please specify

Select all that apply:

Reviewing and guiding strategy
Reviewing and guiding the risk management process
Reviewing and guiding annual budgets
Overseeing major capital expenditures
Overseeing acquisitions, mergers, and divestitures
Reviewing innovation/R&D priorities
Overseeing and guiding employee incentives
Overseeing the setting of corporate targets
Monitoring progress towards corporate targets
Overseeing and guiding public policy engagement
Overseeing value chain engagement
Overseeing and guiding the development of a transition plan
Monitoring the implementation of a transition plan
Overseeing and guiding scenario analysis
Other, please specify

Select all that apply:

Risks and opportunities to our banking activities
Risks and opportunities to our investment (asset management) activities
Risks and opportunities to our investment (asset ownership) activities
Risks and opportunities to our insurance underwriting activities
The impact of our banking activities on forests and/or water security
The impact of our investing (asset management) activities on forests and/or water security
The impact of our investing (asset ownership) activities on forests and/or water security
The impact of our insurance underwriting activities on forests and/or water security

Text field [maximum 3,000 characters]

[Add row]

FW-FS1.1b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed.

A maximum of 4 points is available for this question.

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS1.1.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Any option excluding 'Other, please specify' selected in column 'Frequency with which the issue area(s) is a scheduled agenda item' AND any option excluding ‘Other, please specify’ selected in column ‘Governance mechanisms into which this issue area(s) is integrated’ - 2 points

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Management scoring criteria

To be eligible for points, full Awareness points must be awarded AND any option must be selected in column 'Scope of board-level oversight'.

i) Either option 'Scheduled – all meetings' OR 'Scheduled – some meetings' selected in column 'Frequency with which the issue area(s) is a scheduled agenda item' - 1 point

ii) Three or more options excluding 'Other, please specify' selected in column 'Governance mechanisms into which this issue area(s) is integrated' - 1 point

iii) Any of the following options selected in column ‘Scope of board-level oversight’ - 1 point
- 'Risks and opportunities to our banking activities'
- 'Risks and opportunities to our investment (asset management) activities'
- 'Risks and opportunities to our investment (asset ownership) activities'
- 'Risks and opportunities to our insurance underwriting activities'

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

Any of the following options selected in column ‘Scope of board-level oversight’ - 1 point
- 'The impact of our banking activities on forests and/or water security'
- 'The impact of our investing (asset management) activities on forests and/or water security'
- 'The impact of our investing (asset ownership) activities on forests and/or water security'
- 'The impact of our insurance underwriting activities on forests and/or water security'

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	2	2	3	3	1	1

(FW-FS1.1c) Does your organization have at least one board member with competence on forests- and/or water-related issues?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table:

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

Issue area(s)

Board member(s) have competence on this issue area

Criteria used to assess competence of board member(s) on this issue area*

Primary reason for no board-level competence on this issue area*

Explain why your organization does not have at least one board member with competence on this issue area and any plans to address this in the future*

Forests*

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]

Water*

FW-FS1.1c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 3 points is available in this question.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Either option 'Yes' OR 'No, but we plan to address this within the next two years' selected in column 'Board member(s) have competence on this issue area' - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points.

Option 'Yes' selected in column 'Board member(s) have competence on this issue area' - 1 point

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1	1	0	0

FW-FS Management responsibility

(FW-FS1.2) Provide the highest management-level position(s) or committee(s) with responsibility for forests- and/or water-related issues.

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Select all that apply from drop-down options below

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/dropdown appearance is dependent on selections in this or other questions)

Position or committee	Issue area(s)*	Forests- and/or water-related responsibilities of this position*	Coverage of responsibilities*	Reporting line*	Frequency of reporting to the board on forests- and/or water-related issues via this reporting line*	Please explain
1	2	3	4	5	6	7
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 Investment Officer (CIO) Chief Credit Officer (CCO) Chief Underwriting Officer (CUO) Chief Government Relations Officer (CGRO) Chief Technology Officer (CTO) Other C-Suite Officer, please specify President Risk committee Sustainability committee Safety, Health, Environment and Quality committee Corporate responsibility committee Credit committee General counsel Investment committee Responsible Investment committee Audit committee 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 ESG Portfolio/Fund manager Investment/credit/insurance analyst Dedicated responsible investment analyst Investor relations manager Risk analyst There is no management level responsibility for forests- and/or water-related issues Other, please specify	Select all that apply: Forests Water	Select all that apply from drop-down options below	Select all that apply: Risks and opportunities related to our banking portfolio Risks and opportunities related to our investing (asset management) activities Risks and opportunities related to our investing (asset ownership) activities Risks and opportunities related to our insurance underwriting activities	Select from: Reports to the Board directly CEO reporting line Risk – CRO reporting line Finance – CFO reporting line Investment – CIO reporting line 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]

Forests- and/or water-related responsibilities of this position (column 3)

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

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

FW-FS1.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed.

A maximum of 6 points is available for this question.

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Awareness scoring criteria

i) Any option excluding 'There is no management level responsibility for forests- and/or water-related issues' selected in column 'Position or committee' - 1 point

ii) Any option selected in column 'Forests- and/or water-related responsibilities of this position' - 1 point

iii) Any of the following options selected in column 'Frequency of reporting to the board on forests- and/or water-related issues via this reporting line' - 1 point
- 'More frequently than quarterly'
- 'Quarterly'
- 'Half-yearly'
- 'Annually'

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Management scoring criteria

To be eligible for points, full Awareness points must be awarded AND at least one option must be selected in both columns 'Reporting line' AND 'Coverage of responsibility'.

i) Any of the following options selected in column 'Position or committee' - 1 point
- '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 Investment Officer (CIO)'
- 'Chief Credit Officer (CCO)'
- 'Chief Underwriting Officer (CUO)'
- ‘Chief Government Relations Officer (CGRO)’
- ‘Chief Technology Officer (CTO)’
- 'Other C-suite Officer, please specify'
- 'President'
- 'General Counsel'

ii) Three or more options excluding 'Other, please specify' selected in column 'Forests- and/or water-related responsibilities of this position' - 1 point

iii) Either option 'More frequently than quarterly' OR 'Quarterly' selected in column 'Frequency of reporting to the board on forests- and/or water-related issues via this reporting line' - 1 point

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Leadership scoring criteria

Full Management points must have been awarded to be eligible for Leadership points.

For each of the following selections in column 'Forests- and/or water-related responsibilities of this position', the following conditions are met - 1 point

- 'Managing annual budgets for forests and/or water security mitigation activities' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Reviewing and guiding annual budgets' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Managing major capital and/or operational expenditures related to low-carbon products or services (including R&D)' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing major capital expenditures' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Managing forests- and/or water-related acquisitions, mergers, and divestitures' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing acquisitions, mergers, and divestitures' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Providing forests- and/or water-related employee incentives' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing and guiding employee incentives' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Developing plans for transition to a deforestation free and/or water secure world' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing and guiding the development of a transition plan' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Implementing plans for transition to a deforestation free and/or water secure world' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Monitoring the implementation of a transition plan' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Integrating forests- and/or water-related issues into the strategy' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Reviewing and guiding strategy' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Conducting forests- and/or water-related scenario analysis' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing and guiding scenario analysis' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Setting forests- and/or water-related corporate targets' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing the setting of corporate targets' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Monitoring progress against forests- and/or water-related corporate targets' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Monitoring progress towards corporate targets' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Managing public policy engagement that may impact the forests and/or water security' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing and guiding public policy engagement' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- 'Managing value chain engagement on forests- and/or water--related issues' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Overseeing value chain engagement' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

- Either 'Assessing forests- and/or water-related risks and opportunities' OR 'Managing forests- and/or water-related risks and opportunities' selected in column 'Forests- and/or water-related responsibilities of this position' AND 'Reviewing and guiding the risk management process' selected in column 'Governance mechanisms...' in any 'Forests' row of question FW-FS1.1b

Please note if multiple selections are made in column 'Forests- and/or water-related responsibilities of this position', then all relevant selections will need to meet the above criteria.

Only one row where 'Forests' is selected in column 'Issue area(s)' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	3	3	3	3	1	1

FW-FS Risks and opportunities

FW-FS Risk management processes

(FW-FS2.1) Do you assess your portfolio's exposure to forests- and/or water-related risks and opportunities?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

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

FW-FS2.1 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of 'Forests exposure' rows displayed. Partially completed rows will not receive full points.

A maximum of 2 points is available for this question.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of 'Forests exposure' rows displayed as follows:

Any option excluding 'No, and we do not plan to in the next two years' selected in column 'We assess our portfolio’s exposure to this issue area' - 1 point

A maximum of 1 point is available for this question.

Management scoring criteria

Points will be awarded per completed row in proportion to the number of 'Forests exposure' rows displayed as follows:

Option 'Yes' selected in column 'We assess our portfolio’s exposure to this issue area' - 2 points

A maximum of 2 points is available for this question.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(FW-FS2.1a) Describe how you assess your portfolio's exposure to forests- and/or water-related risks and opportunities.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS2.1 column 2.

Response options

Please complete the following table.

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

Portfolio exposure*	Type of risk management process	Proportion of portfolio covered by risk management process	Type of assessment	Time horizon(s) covered	Tools and methods used	% of clients/investees (by number) exposed to substantive risk	% of clients/investees (by portfolio exposure) exposed to substantive risk	Provide the rationale for implementing this process to assess your portfolio's exposure to forests- and/or water-related risks and opportunities
0	1	2	3	4	5	6	7	8
Banking – Forests exposure	Select from: Integrated into multi-disciplinary company-wide risk management process A specific ESG-related risk management process	Percentage field [enter a number from 0-100]	Select from: Qualitative only Quantitative only Qualitative and quantitative	Select all that apply: Short-term Medium-term Long-term None of the above/ Not defined	Select all that apply: Corporate Bond Water Credit Risk Analysis Tool Drought Stress Testing Tool ENCORE Environmental Justice Atlas External consultants Global Forests Watch Pro Internal tools/methods Investor Water Toolkit Risk models Scenario analysis Stress tests Sustainability Policy Transparency Toolkit (SPOTT) Trase Finance WRI Aqueduct WWF Water Risk Filter UNEP FI Portfolio Impact Analysis Tool for Banks UNEP FI Corporate Impact Analysis Tool Other, please specify	Percentage field [enter a number from 0-100]	Percentage field [enter a number from 0-100]	Text field [maximum 5,000 characters]
Banking – Water exposure
Investing (Asset manager) – Forests exposure
Investing (Asset manager) – Water exposure
Investing (Asset owner) – Forests exposure
Investing (Asset owner) – Water exposure
Insurance underwriting – Forests exposure
Insurance underwriting – Water exposure

[Fixed row]

FW-FS2.1a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of 'Forests exposure' rows displayed. Partially completed rows will not receive full points.

A maximum of 8 points is available for this question.

This question is only scored if 'Yes' is selected in any 'Forests exposure' row in question FW-FS2.1.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of 'Forests exposure' rows displayed as follows:

i) All of the following columns completed - 0.5 points
- 'Type of risk management process'
- 'Type of assessment'
- 'Time horizon(s) covered'
- 'Tools and methods used'

ii) A figure greater than 0 is provided in column 'Proportion of portfolio covered by risk management process' - 1 point

iii) A figure is provided in either column '% of clients/investees (by number) exposed to substantive risk' OR '% of clients/investees (by portfolio exposure) exposed to substantive risk' - 0.5 points

A maximum of 2 points is available for this question.

Management scoring criteria

Full Awareness points (per row) must be awarded to be eligible for Management points.

Points will be awarded per row in proportion to the number of 'Forests exposure' rows displayed as follows:

i) A figure greater than 75% is provided in column 'Proportion of portfolio covered by risk management process' - 1 point

ii) ALL of the following options selected in column 'Time horizon(s) covered' - 1 point
- 'Short-term'
- 'Medium-term'
- 'Long-term'

iii) A description of how the selected tools or methods are used to assess the portfolio's exposure to forests-related risks and opportunities is provided in column 'Provide the rationale for implementing this process to assess your portfolio's exposure to forests- and/or water-related risks and opportunities' - 1 point

A maximum of 3 points is available for this question.

Leadership scoring criteria

Full Management points (per row) must be awarded to be eligible for Leadership points.

Points will be awarded per row in proportion to the number of 'Forests exposure' rows displayed as follows:

i) Column 'Proportion of portfolio covered by risk management process' is completed with '100%' - 1 point

A maximum of 1 point is available for this question.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	2	2	3	3	1	1

(FW-FS2.2) Does your organization consider forests- and/or water-related information about clients/investees as part of its due diligence and/or risk assessment process?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Portfolio and issue area the information relates to	We consider forests- and/or water-related information	Explain why information related to this issue area is not considered and any plans to address this in the future*
Banking – Forests-related information*	Select from: Yes No, but we plan to do so within the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]
Banking – Water-related information*
Investing (Asset manager) – Forests-related information*
Investing (Asset manager) – Water-related information*
Investing (Asset owner) – Forests-related information*
Investing (Asset owner) – Water-related information*
Insurance underwriting – Forests-related information*
Insurance underwriting – Water-related information*

FW-FS2.2 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of 'Forests-related information' rows as follows:

Any option excluding 'No, and we do not plan to in the next two years' selected in column 'We consider forests- and/or water-related information' - 1 point

A maximum of 1 point is available for this question.

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points.

Points will be awarded per row in proportion to the number of 'Forests-related information' rows as follows:

Option 'Yes' selected in column 'We consider forests- and/or water-related information' - 2 points

OR

Option 'No, but we plan to do so within the next two years' selected in column 'We consider forests- and/or water-related information' - 1 point

A maximum of 2 points is available for this question.

Leadership scoring criteria

Option 'Yes' selected in column 'We consider forests- and/or water-related information' in ALL 'Forests-related information' rows - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	1	1

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

Question dependencies

This question only appears if you select “Yes” in response to FW-FS2.2 Column 2.

Response options

Please complete the following table.

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

Portfolio and issue area the information relates to*	Type of information considered*	Process through which information is obtained	Industry sector(s) covered by due diligence and/or risk assessment process	State how these forests- and/or water-related information influences your decision making
0	1	2	3	4
Banking – Forests-related information	Select all that apply: Scope and content of forests policy [F] Commitment to eliminate deforestation/conversion of other natural ecosystems [F] Forests risk commodity volumes [F] Certification of forests risk commodities [F] Proportion of forest risk commodity volumes in compliance with no deforestation/conversion [F] Traceability of forest risk commodities [F] Origin of forest risk commodities [F] Scope and content of water policy [W] Water withdrawal and/or consumption volumes [W] Water withdrawn from water stressed areas [W] Water discharge treatment data [W] Breaches to local water regulations [W] Impingements on the human right to water in communities [W] Access to WASH in the workplace [W] Other, please specify	Select all that apply: Directly from the client/investee From an intermediary or business partner Data provider Public data sources Other, please specify	Select all that apply: Energy Materials Capital Goods Commercial & Professional Services Transportation Automobiles & Components Consumer Durables & Apparel Consumer Services Retailing Food & Staples Retailing Food, Beverage & Tobacco Household & Personal Products Health Care Equipment & Services Pharmaceuticals, Biotechnology & Life Sciences Software & Services Technology Hardware & Equipment Semiconductors & Semiconductor Equipment Telecommunication Services Media & Entertainment Utilities Real Estate Other, please specify	Text field [maximum 2,500 characters]
Banking – Water-related information
Investing (Asset manager) – Forests-related information
Investing (Asset manager) – Water-related information
Investing (Asset owner) – Forests-related information
Investing (Asset owner) – Water-related information
Insurance underwriting – Forests-related information
Insurance underwriting – Water-related information

[Fixed row]

FW-FS2.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of 'Forests-related information' rows displayed. Partially completed rows will not receive full points.

A maximum of 4 points is available for this question.

This question is only scored if 'Yes' is selected in any 'Forests-related information' row in question FW-FS2.1.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of 'Forests-related information' rows displayed.

A maximum of 1 point is available for this question.

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points.

i) An example of a forests-related decision made by the company within two years of the reporting year is provided in column 'State how these forests- and/or water-related information influences your decision making' - 1 point

Only one 'Forests-related information' row is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

If the following options are selected in column 'Type of information considered':

i) 'Commitment to eliminate deforestation/conversion of other natural ecosystems' - 0.5 points

ii) 'Proportion of forest risk commodity volumes in compliance with no deforestation/conversion' - 0.5 points

Only one 'Forests-related information' row is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	1	1	1	1	1	1

FW-FS Risk disclosure

(FW-FS2.3) Have you identified any inherent forests- and/or water-related risks in your portfolio with the potential to have a substantive financial or strategic impact on your business?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issue area(s)	Risks identified for this issue area	Primary reason why your organization has not identified any substantive risks for this issue area*	Explain why your organization has not identified any substantive risks for this issue area*
Forests*	Select from: Yes No	Select from: Risks exist, but none with the 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]
Water*

FW-FS2.3 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 2 points is available for this question.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Option 'Yes' selected in column 'Risks identified for this issue area' - 1 point

OR

Option 'No' selected in column 'Risks identified for this issue area' AND
Any option excluding both 'Not yet evaluated' AND 'Other, please specify' selected in column 'Primary reason...' - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

Option 'Yes' selected in column 'Risks identified for this issue area' - 2 points

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(FW-FS2.3a) Provide details of forests- and/or water-related risks in your portfolio 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 FW-FS2.3 column 2.

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.

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

Identifier	Portfolio where risk driver occurs*	Issue area risk relates to*	Risk type	Primary risk driver	Primary potential financial impact	Risk type mapped to traditional financial services industry risk classification
1	2	3	4a	4b	5	6
Select from: Risk1 - Risk100	Select from: Banking (Bank) portfolio Investing (Asset manager) portfolio Investing (Asset owner) portfolio Insurance underwriting (Insurance company) portfolio	Select from: Forests Water	Select from: Current regulation Emerging regulation Legal Technology Market Reputation Acute physical Chronic physical	Select from drop-down options below	Select from 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

Company-specific description	Time horizon	Likelihood	Magnitude of impact	Are you able to provide a potential financial impact figure?
7	8	9	10	11
Text field [maximum 2,500 characters]	Select from: Short-term Medium-term Long-term Unknown	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

Potential financial impact figure (currency)	Potential financial impact figure - minimum (currency)	Potential financial impact figure - maximum (currency)	Explanation of financial impact figure	Cost of response to risk	Description of response and explanation of cost calculation	Comment
12	13	14	15	16	17	18
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]	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 risk driver (column 4b)

Select one of the following options:

Current regulation

Mandates on and regulation of existing products and services [F, W]
Lack of mature certification and sustainability standards for forest risk commodities [F]
Lack of enforcement of current regulation [F]
Land tenure regulations and uncertainty involving land ownership and occupancy rights [F]
Increased difficulty in obtaining withdrawals/operations permit [W]
Moratoria and voluntary agreements [F, W]
Higher water prices [W]
Other, please specify

Emerging regulation

Mandates on and regulation of existing products and services [F, W]
Lack of mature certification and sustainability standards for forest risk commodities [F]
Land tenure regulations and uncertainty involving land ownership and occupancy rights [F]
Increased difficulty in obtaining withdrawals/operations permit [W]
Moratoria and voluntary agreements [F, W]
Higher water prices [W]
Regulatory uncertainty (F,W)
Other, please specify

Legal

Exposure to litigation and/or sanctions [F, W]
Uncertainties around legality of forests risk commodities produced or consumed by clients [F]
Lending that could create or contribute to systemic risk for the economy [F, W]
Investing that could create or contribute to systemic risk for the economy [F, W]
Insurance underwriting that could create or contribute to systemic risk for the economy [F, W]
Other, please specify

Technology

Limited access to sustainable techniques of forest risk commodity production [F]
Substitution of existing products with lower water impact options [W]
Unsuccessful investment in new technologies [W]
Other, please specify

Market

Changing customer behavior [F, W]
Uncertainty in market signals [F, W]
Increased cost of raw materials, including forest risk commodities [F]
Availability of affordable certified sustainable forest risk commodities [F]
Inability to attract co-financiers and/or investors into deals due to forests- and/or water-related issues [F, W]
Loss of clients due to a fund’s poor environmental performance outcomes [F, W]
Contraction of insurance markets, leaving clients exposed and changing the risk parameters of the credit [F, W]
Rise in risk-based pricing of insurance policies (beyond demand elasticity) [F, W]
Other, please specify

Reputation

Shifts in consumer preferences [F, W]
Stigmatization of sector in which your clients/investees operate [F, W]
Increased stakeholder concern or negative stakeholder feedback [F, W]
Lending that could create or contribute to systemic risk for the economy [F, W]
Investing that could create or contribute to systemic risk for the economy [F, W]
Insurance underwriting that could create or contribute to systemic risk for the economy [F, W]
Negative media coverage related to financing/insuring of projects or activities with negative impacts on forests [F]
Negative media coverage related to financing/insuring of projects or activities with negative impacts on water [W]
Community opposition [F, W]
Inadequate access to water, sanitation, and hygiene services [W]
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
Pollution incident
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
Change in land-use
Coastal erosion
Declining water quality
Deforestation
Ecosystem vulnerability
Groundwater depletion
Heat stress
Inadequate infrastructure
Increased levels of plastic in freshwater bodies
Leaching of pollutants into freshwater bodies
Ocean acidification
Permafrost thawing
Poorly managed sanitation
Precipitation and/or hydrological variability
Saline intrusion
Sea level rise
Soil degradation
Soil erosion
Solifluction
Temperature variability
Water scarcity
Water stress
Other, please specify

Primary potential financial impact (column 5)

Select one of the following options:

Increased direct costs
Increased indirect (operating) costs
Increased capital expenditures
Increased credit risk
Increased insurance claims liability
Requirement to hold increased amounts of regulatory capital
Decreased revenues due to reduced demand for products and services
Decreased revenues due to reduced production capacity
Decreased access to capital
Fewer client deposits resulting in reduced sources of funding
Decreased asset values or asset useful life leading to write-offs, asset impairment or early retirement of existing assets
Reduced profitability of investment portfolios
Devaluation of collateral and potential for stranded, illiquid assets
Other, please specify

FW-FS2.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Forests' is selected in column 'Issue area risk relates to'. Partially completed rows will not receive full points.

A maximum of 15 points is available for this question.

Columns 'Are you able to provide a potential financial impact figure?' AND associated columns 'Potential financial impact figure (currency)', OR both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' are considered equivalent to a single cell, i.e. all relevant columns must be completed to gain the point.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS2.3.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area risk relates to' as follows:

i) All of the following columns completed - 1 point
- 'Risk type'
- 'Primary risk driver'
- 'Primary potential financial impact'

ii) Both columns 'Company-specific description' AND 'Description of response and explanation of cost calculation' completed - 1 point

ii) All of the following columns completed with any option excluding 'Unknown' - 1 point
- 'Time horizon'
- 'Likelihood'
- 'Magnitude of impact'

A maximum of 3 points is available for this question.

Management scoring criteria

Full Awareness points (per row) must be awarded to be eligible for Management points.

i) A description of the identified risk providing context of the impact specific to the company's portfolio is provided in column 'Company-specific description' - 1 point

ii) Any option excluding 'No, we do not have this figure' selected in column 'Are you able to provide a potential financial impact figure?' - 1 point

iii) A description of the response strategy, with reference to actions taken to address the risk and timescale of implementation, is provided in column 'Description of response and explanation of cost calculation' - 1 point

Only one row where 'Forests' is selected in column 'Issue area risk relates to' is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

i) A figure is provided in column 'Potential financial impact figure (currency)' OR
A figure is provided in both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' - 1 point

ii) An explanation of the approach used to calculate the figure is provided in column 'Explanation of financial impact figure' - 1 point

iii) A figure is provided in column 'Cost of response to risk' AND details on the method for estimating the figure are provided in column 'Description of response and explanation of cost calculation' - 1 point

Only one row where 'Forests' is selected in column 'Issue area risk relates to' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
15	15	3	3	3	3	3	3

FW-FS Opportunity disclosure

(FW-FS2.4) Have you identified any inherent forests- and/or water-related opportunities in your portfolio with the potential to have a substantive financial or strategic impact on your business?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issues area(s)	Opportunities identified for this issue area	Primary reason why your organization has not identified any substantive opportunities for this issue area*	Explain why your organization has not identified any substantive opportunities for this issue area*
Forests*	Select from: Yes No	Select from: Opportunities exist, but we are unable to realize them Opportunities exist, but none with the potential to have a substantive financial or strategic impact on business Evaluation in process Judged to be unimportant Not yet evaluated Other, please specify	Text field [maximum 2,500 characters]
Water*

FW-FS2.4 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 2 points is available for this question.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Option 'Yes' selected in column 'Opportunities identified for this issue area' - 1 point

OR

Option 'No' selected in column 'Opportunities identified for this issue area' AND
Any of the following options selected in column 'Primary reason...' - 1 point
- 'Opportunities exist, but we are unable to realize them'
- 'Opportunities exist, but none with the potential to have a substantive financial or strategic impact on business'
- 'Evaluation in process'

Only the 'Forests' row is scored.

Management scoring criteria

ROUTE A) Option 'Yes' selected in column 'Opportunities identified for this issue area' - 2 points

OR

ROUTE B) If option 'No' selected in column 'Opportunities identified for this issue area':

i) Option 'Opportunities exist, but none with the potential to have a substantive financial or strategic impact on business' selected in column 'Primary reason...' AND
An explanation, giving context specific to the company, as to why the company does not have forests-related opportunities is provided in column 'Explain why your organization has not identified any substantive opportunities...' - 2 points

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(FW-FS2.4a) Provide details of forests- and/or water-related opportunities in your portfolio 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 FW-FS2.4 column 2.

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.

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

Identifier	Portfolio where opportunity occurs*	Issue area opportunity relates to*	Opportunity type	Primary opportunity driver	Primary potential financial impact
1	2	3	4a	4b	5
Select from: Opp1 - Opp100	Select from: Banking (Bank) portfolio Investing (Asset manager) portfolio Investing (Asset owner) portfolio Insurance underwriting (Insurance company) portfolio	Select from: Forests Water	Select from: Products and services Markets Resilience Reputation	Select from drop-down options below	Select from drop-down options below

Company-specific description	Time horizon	Likelihood	Magnitude of impact	Are you able to provide a potential financial impact figure?
6	7	8	9	10
Text field [maximum 2,500 characters]	Select from: Short-term Medium-term Long-term Unknown	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

Potential financial impact figure (currency)	Potential financial impact figure - minimum (currency)	Potential financial impact figure - maximum (currency)	Explanation of financial impact figure	Cost to realize opportunity	Strategy to realize opportunity and explanation of cost calculation	Comment
11	12	13	14	15	16	17
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]	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 opportunity driver (column 4b)

Select one of the following options:

Products and services

Development and/or expansion of financing products and solutions supporting sustainable forest risk commodity supply chains [F]
Development and/or expansion of financing products and solutions supporting landscape and jurisdictional approaches
Development and/or expansion of financing products and solutions supporting water security [W]
Ability to diversify business activities
Shift in consumer preferences
Reputational benefits resulting in increased demand for products and services
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
Reduced risk of asset stranding considered in investment decision making
More timely preparation for investors in adhering to current and potentially stricter future regulation in relation to fiduciary duty
Increased demand for funds that invest in companies that have positive environmental credentials
Enhanced financial performance of investees as a result of being able to access new markets and develop new products to meet environmental consumer demand
The development of new revenue streams from new/emerging environmental markets and products
Improved ratings by sustainability/ESG indexes
Increased demand for certified forest risk commodities [F]
Increased demand for low water impact products and services [W]
Other, please specify

Resilience

Resource substitutes/diversification
New products and services related to ensuring resiliency
New significant infrastructure investments [W]
Other, please specify

Reputation

Reputational benefits of sector in which our clients/investees operate
Positive stakeholder feedback
Positive media coverage related to financing/insuring of projects or activities with positive impacts on forests [F]
Positive media coverage related to financing/insuring of projects or activities with positive impacts on water [W]
Other, please specify

Primary potential financial impact (column 5)

Select one of the following options:

Reduced direct costs
Reduced indirect (operating) costs
Reduced credit risk
Requirement to hold reduced amounts of regulatory capital
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
More client deposits resulting in increased sources of funding
Increased value of fixed assets
Increased diversification of financial assets
Increased portfolio value due to upward revaluation of assets
Other, please specify

FW-FS2.4a - Scoring criteria

Disclosure scoring criteria

For each cell completed - 1 point

Columns 'Are you able to provide a potential financial impact figure?' AND associated columns 'Potential financial impact figure (currency)', OR both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' are considered equivalent to a single cell, i.e. all relevant columns must be completed to gain the point.

Only one row where 'Forests' is selected in column 'Issue area opportunity relates to' is scored.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS2.4.

Awareness scoring criteria

i) All of the following columns completed - 1.5 points
- 'Opportunity type'
- 'Primary opportunity driver'
- 'Company-specific description'
- 'Strategy to realize opportunity and explanation of cost calculation'

ii) All of the following columns completed with any option excluding 'Unknown' - 1.5 points
- 'Time horizon'
- 'Likelihood'
- 'Magnitude of impact'

Only one row where 'Forests' is selected in column 'Issue area opportunity relates to' is scored.

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points.

i) A description of the identified opportunity providing context of the impact specific to the company's portfolio is provided in column 'Company-specific description' - 1 point

ii) Any option excluding 'No, we do not have this figure' selected in column 'Are you able to provide a potential financial impact figure?' - 1 point

iii) A description of the response strategy, with reference to actions taken to realize the opportunity and timescale of implementation, is provided in column 'Strategy to realize opportunity and explanation of cost calculation' - 1 point

Only one row where 'Forests' is selected in column 'Issue area opportunity relates to' is scored.

Leadership scoring criteria

At least 2 Management points must be awarded to be eligible for Leadership points.

i) A figure is provided in column 'Potential financial impact figure (currency)' OR
A figure is provided in both columns 'Potential financial impact figure - minimum (currency)' AND 'Potential financial impact figure - maximum (currency)' - 1 point

ii) An explanation of the approach used to calculate the figure is provided in column 'Explanation of financial impact figure' - 1 point

iii) A figure is provided in column 'Cost to realize opportunity' AND
An explanation of the approach used to calculate the figure is provided in column 'Strategy to realize opportunity and explanation of cost calculation' - 1 point

Only one row where 'Forests' is selected in column 'Issue area opportunity relates to' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
13	13	3	3	3	3	3	3

FW-FS Business strategy

FW-FS Strategy and financial planning

(FW-FS3.1) Do you take forests- and/or water-related risks and opportunities into consideration in your organization’s strategy and/or financial planning?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issue area	Risks and opportunities related to this issue area taken into consideration in strategy and/or financial planning	Description of influence on organization’s strategy including own commitments*	Financial planning elements that have been influenced*	Description of influence on financial planning*	Explain why forests- and/or water-related risks and opportunities have not influenced your strategy and/or financial planning*
1	2	3	4	5	6
Forests*	Select from: Yes, we take these risks and opportunities into consideration in the organization’s strategy and financial planning Yes, we take these risks and opportunities into consideration in the organization’s strategy Yes, we take these risks and opportunities into consideration in our financial planning No, we do not take risks and opportunities into consideration	Text field [maximum 2,500 characters]	Select all that apply: Revenues Indirect costs Capital allocation Access to capital Assets Liabilities Provisions or general reserves Claims reserves None of the above	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]
Water*

FW-FS3.1 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 4 points is available for this question.

Awareness scoring criteria

Any option excluding 'No, we do not take risks and opportunities into consideration' selected in column 'Risks and opportunities...' - 2 points

Only the 'Forests' row is scored.

Management scoring criteria

Full Disclosure points must be awarded to be eligible for Management points.

ROUTE A) If option 'Yes, we take these risks and opportunities into consideration in the organization’s strategy and financial planning' is selected in column 'Risks and opportunities...':

If the following is provided in column 'Description of influence on organization’s strategy including own commitments':

i) A description of how the organization's strategy has been influenced by forests-related risks and opportunities - 1 point

ii) The time horizon(s) covered by the strategy - 1 point

If the following is provided in column 'Description of influence on financial planning':

iii) Any option excluding 'None of the above' selected in column 'Financial planning elements...' AND A description of how forests-related risks and opportunities have influenced the organization's financial planning in at least one of the financial planning elements selected - 1 point

iv) The time horizon covered by the selected financial planning elements - 1 point

OR

ROUTE B) If option 'Yes, we take these risks and opportunities into consideration in the organization’s strategy' is selected in column 'Risks and opportunities...': a maximum of 2/4 points may be awarded for meeting criteria i) and ii) above.

OR

ROUTE C) If option 'Yes, we take these risks and opportunities into consideration in our financial planning' is selected in column 'Risks and opportunities...': a maximum of 2/4 points may be awarded for meeting criteria iii) and iv) above.

Only the 'Forests' row is scored.

Leadership scoring criteria

At least 3 Management points must be awarded to be eligible for Leadership points.

To be eligible for points, option 'Yes, we take these risks and opportunities into consideration in the organization’s strategy and financial planning' must be selected in column 'Risks and opportunities...'

If the following is provided in column 'Description of influence on organization’s strategy including own commitments':

i) An example of a strategic decision that has been influenced by forests-related risks and opportunities - 1 point

ii) Details of forests-related public commitments that have been made by the company (e.g. to ensure portfolios are free from commodity-driven deforestation) - 1 point

If the following is provided in column 'Description of influence on financial planning':

iii) An example of a financial decision that has been influenced by forests-related risks and opportunities - 1 point

Only the 'Forests' row is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	2	2	4	4	3	3

FW-FS Scenario analysis

(FW-FS3.2) Has your organization conducted any scenario analysis to identify forests- and/or water-related outcomes?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issue area(s)	Scenario analysis conducted to identify outcomes for this issue area	Type of scenario analysis used*	Parameters, assumptions, analytical choices*	Description of outcomes for this issue area*	Explain how the outcomes identified using scenario analysis have influenced your strategy*	Explain why your organization has not conducted scenario analysis for this issue area and any plans to address this in the future*
1	2	3	4	5	6	7
Forests*	Select from: Yes, we have conducted scenario analysis and we have identified outcomes for this issue area Yes, we have conducted scenario analysis, but we have not identified any outcomes for this issue area No, we have not conducted any scenario analysis to identify outcomes for this issue area, but we plan to in the next two years No, we have not conducted any scenario analysis to identify outcomes for this issue area, and we don’t plan to in the next two years	Select all that apply: Climate-related Land-use change Water-related Socioeconomic Other, please specify	Text field [maximum 2,500 characters]	Text field [maximum 1,500 characters]	Text field [maximum 1,500 characters]	Text field [maximum 2,500 characters]
Water*

FW-FS3.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 3 points is available for this question.

Awareness scoring criteria

Any option excluding 'No, we have not conducted any scenario analysis to identify outcomes for this issue area, and we don’t plan to in the next two years' selected in column 'Scenario analysis conducted...' - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

Full Disclosure points must be awarded to be eligible for Management points.

Either of the 'Yes, we have conducted scenario analysis...' options selected in column 'Scenario analysis conducted...' - 1 point

OR

Option 'No, we have not conducted any scenario analysis to identify outcomes for this issue area, but we plan to in the next two years' selected in column 'Scenario analysis conducted...' - 0.5 points

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1	1	0	0

FW-FS Target Setting

(FW-FS3.3) Has your organization set targets for deforestation free and/or water secure lending, investing and/or insuring?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issue area*	Targets set	Explain why your organization has not set targets for deforestation free and/or water secure lending, investing and/or insuring and any plans to address this in the future*
0	1	2
Forests	Select from: Yes No, but we plan to set targets within the next two years No, and we do not plan to set targets in the next two years	Text field [maximum 2,500 characters]
Water security

FW-FS3.3 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 2 points is available in this question.

Awareness scoring criteria

Option 'Yes' selected in column ‘Targets set' - 1 point

OR

Option 'No, but we plan to set targets within the next two years' selected in column ‘Targets set’ AND column 'Explain why your organization has not set targets for deforestation free and/or water secure lending, investing and/or insuring and any plans to address this in the future' is completed - 0.5 points

Only the 'Forests' row is scored.

Management scoring criteria

Option 'Yes' selected in column 'Targets set' - 1 point

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	1	1	0	0

(FW-FS3.3a) Provide details of your targets for deforestation free and/or water secure lending, investing and/or insuring.

Question dependencies

This question only appears if you select any “Yes” in response to FW-FS3.3 column 2.

Please complete the following table.

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

Portfolio*	Issue area(s) the target covers*	Targets set	Sectors covered by the target	Target metric
1	2	3	4	5
Select from: Banking (Bank Investing (Asset manager) Investing (Asset owner) Insurance (Insurance company)	Select from: Forests Water Security	Select from: Targets for deforestation free/water secure lending Targets for deforestation free/water secure investments Targets for deforestation free/water secure insurance provided Targets for providing products and services that enable clients to mitigate deforestation and/or water insecurity Targets for proportion of your clients/investees being compliant with your forests- and/or water-related requirements Other, please specify	Select all that apply: All sectors Energy Materials Capital goods Commercial and professional services Transportation Automobiles and components Consumer durables and apparel Consumer services Retailing Food and staples retailing Food, beverage and tobacco Household and personal products Health care equipment and services Pharmaceuticals, biotechnology and life sciences Banks Diversified financials Insurance Software and services Technology hardware and equipment Semiconductors and semiconductor equipment Telecommunication services Utilities Real estate Other, please specify	Select from: Total value (unit currency – as specified in C0.4) % of total lending/investment/ insurance Number of products and services % of all products and services Resources allocated to products and services (unit currency – as specified in C0.4) % of your clients/investees % of your portfolio value Other, please specify

Target value (as %)	Target value	Target year	% of target achieved	Provide details of the target
6	7	8	9	10
Percentage field [enter a percentage from 0-100]	Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]	Numerical field [enter a number between 2023- 2100]	Percentage field [enter a percentage from 0-100]	Text field [maximum 2,500 characters]

[Add row]

FW-FS3.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the target covers'. Partially completed rows will not receive full points.

A maximum of 7 points is available for this question.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the target covers' as follows:

i) All of the following columns completed - 1 point
- 'Targets set'
- 'Target metric'
- 'Target year'
- 'Provide details of the target'

ii) A figure greater than 0 is provided in either column 'Target value (as %)' OR column 'Target value' - 1 point

A maximum of 2 points is available for this question.

Management scoring criteria

To be eligible for points, full Awareness points (per row) must be awarded AND any option excluding 'Other, please specify' must be selected in column 'Targets set'.

i) A description of the scope of the target, consistent with the figure provided in column 'Target value' or 'Target value (as %)', is provided in column 'Provide details of the target' - 2 points

Only one row where 'Forests' is selected in column 'Issue area(s) the target covers' is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

i) A year between 2023 and 2030 is provided in column 'Target year' AND
A figure greater than 0 is provided in column '% of target achieved' - 1 point

Only one row where 'Forests' is selected in column 'Issue area(s) the target covers' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	2	2	2	2	1	1

FW-FS Products and services

(FW-FS3.4) Do any of your existing products and services enable clients to mitigate deforestation and/or water insecurity?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issue area(s)	Existing products and services that enable clients to mitigate deforestation and/or water insecurity	Explain why your organization does not offer products and services which enable clients to mitigate deforestation and/or water insecurity and any plans to address this in the future*
Forests*	Select from: Yes No, but we plan to address this within the next two years No, and we do not plan to address this in the next two years	Text field [maximum 2,500 characters]
Water*

FW-FS3.4 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 2 points is available in this question.

Awareness scoring criteria

Option 'Yes' selected in column 'Existing products and services...' - 1 point

OR

Option 'No, but we plan to address this within the next two years' selected in column 'Existing products and services...' AND column 'Explain why your organization does not offer products and services...' is completed - 0.5 points

Only the 'Forests' row is scored.

Management scoring criteria

Option 'Yes' selected in column 'Existing products and services...' - 2 points

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(FW-FS3.4a) Provide details of your existing products and services that enable clients to mitigate deforestation and/or water insecurity.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS3.4 column 2.

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.

(*dropdown appearance in these columns is dependent on selections in this or other questions)

Product type*

Taxonomy or methodology used to classify product(s)

Product enables clients to mitigate*

Description of product(s)

Type of activity financed, invested in or insured*

Portfolio value (unit currency – as specified in C0.4)

% of total portfolio value

Select from:

Banking

Corporate loans
Retail loans
Corporate real estate
Retail mortgages
Trade finance
Asset finance
Project finance
Debt and equity underwriting
Other, please specify

Investing

Fixed Income
Listed Equity
Private Equity
Real estate/Property
Infrastructure
Commodities
Forestry
Hedge funds
Mutual funds
Fund of funds
Derivatives
Other, please specify

Insurance

Property & Casualty
Construction & Engineering
Agribusiness
Motor
Marine
Life
Health
Reinsurance
Other, please specify

Select from:

Low-carbon Investment (LCI) Taxonomy
Climate Bonds Taxonomy
The EU Taxonomy for environmentally sustainable economic activities
Evaluating the carbon-reducing impacts of ICT
Green Bond Principles (ICMA)
ISO 14040/44 Standards
LMA Green Loan Principles
LMA Sustainability Link Loans Principles
Externally classified using other taxonomy or methodology, please specify
Internally classified

Select all that apply:

Deforestation
Water insecurity

Text field [maximum 2,500 characters]

Select all that apply:

Sustainable forest management [F]
Forest protection [F]
Forests restoration [F]
Afforestation [F]
Landscape and/or jurisdictional approaches [F, W]
Sustainable agriculture [F, W]
Water supply and sewer networks infrastructure [W]
Water treatment infrastructure [W]
Wastewater treatment infrastructure [W]
WASH services [W]
Water resources and ecosystem protection [W]
Flood/drought resilience [W]
Other, please specify

Numerical field [enter a number from 0 to 999,999,999,999,999 using up to 2 decimal places]

Percentage field [enter a percentage from 0-100]

[Add row]

FW-FS3.4a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Deforestation' is selected in column 'Product enables clients to mitigate'. Partially completed rows will not receive full points.

A maximum of 5 points is available for this question.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS3.4.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows where 'Deforestation' is selected in column 'Product enables clients to mitigate' as follows:

i) Any option selected in column 'Taxonomy or methodology used to classify product(s)' - 1 point

ii) Any of the following options selected in column ' Type of activity financed, invested in or insured' - 1 point
- 'Sustainable forest management'
- 'Forest protection'
- 'Forests restoration'
- 'Afforestation'
- ‘Landscape and/or jurisdictional approaches'
- 'Sustainable agriculture'
- 'Other, please specify' AND a relevant option is provided

A maximum of 2 points is available for this question.

Management scoring criteria

Full Awareness points (per row) must be awarded to be eligible for Management points.

i) Any option excluding 'Externally classified using other taxonomy or methodology, please specify' AND ‘Internally classified’ selected in column 'Taxonomy or methodology used to classify product(s)'
OR
Option 'Externally classified using other taxonomy or methodology, please specify' selected in column 'Taxonomy...' and a relevant option is provided - 1 point

ii) A figure greater than 0 is provided in column 'Portfolio value (unit currency – as specified in C0.4)' AND
A figure is provided in column '% of total portfolio value' - 1 point

Only one row where 'Deforestation' is selected in column 'Product enables clients to mitigate' is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	2	2	0	0

FW-FS Policy framework

(FW-FS3.5) Does the policy framework for the portfolio activities of your organization include forests- and/or water-related requirements that clients/investees need to meet?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table.

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

Issue area(s)	Policy framework includes this issue area	Explain why your organization does not include this issue area in the policy framework and any plans to address this in the future*
Forests*	Select from: Yes No, but we plan to include this issue area within the next two years No, and we do not plan to include this issue area in the next two years	Text field [maximum 2,500 characters]
Water*

FW-FS3.5 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 1 point is available for this question.

Awareness scoring criteria

Option 'Yes' selected in column 'Policy framework includes this issue area' - 2 points

OR

Option 'No, but we plan to include this issue area within the next two years' selected in column 'Policy framework includes this issue area' AND column 'Explain why your organization does not include this issue area...' is completed - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

Option 'Yes' selected in column 'Policy framework includes this issue area' - 1 point

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	2	2	1	1	0	0

(FW-FS3.5a) Provide details of the policies which include forests- and/or water-related requirements that clients/investees need to meet.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS3.5.

Response options

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

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

Portfolio*

Issue area(s) the policy covers*

Type of policy*

Portfolio coverage of policy

Policy availability

Attach documents relevant to your policy

Requirements for clients/investees*

Value chain stages of client/investee covered by criteria

Select from:

Banking (Bank)
Investing (Asset manager)
Investing (Asset owner)
Insurance (Insurance company)

Select from:

Forests
Water

Select all that apply:

Banking:

Credit/lending policy
Risk policy
Underwriting policy
Policy related to other products and services
Engagement policy
Pricing policy
Other, please specify

Investing:

Credit policy
Risk policy
Sustainable/Responsible Investment Policy
Investment policy/strategy
Policy related to other products and services
Active ownership policy
Pricing policy
Other, please specify

Insurance:

Risk policy
Insurance underwriting policy
Policy related to other products and services
Engagement policy
Pricing policy
Other, please specify

Percentage field [enter a percentage from 0-100]

Select from:

Publicly available
Not publicly available

[Attachment functionality]

Select all that apply from drop-down options below

Select from:

Direct operations only
Direct operations and supply chain

Timeframe for compliance with policy criteria	Industry sectors covered by the policy	Forest risk commodities covered by the policy*	Commodities with critical impact on water security covered by the policy*	Forest risk commodity supply chain stage covered by the policy*	Exceptions to policy based on*	Explain how criteria coverage and/or exceptions have been determined
9	10	11	12	13	14	15
Select from: Complying with criteria is a pre-requisite for business Clients/investees must be compliant within the next year Clients/investees must be compliant within the next 2 years Clients/investees must be compliant within the next 5 years No timeframe	Select all that apply: Energy Materials Capital Goods Commercial & Professional Services Transportation Automobiles & Components Consumer Durables & Apparel Consumer Services Retailing Food & Staples Retailing Food, Beverage & Tobacco Household & Personal Products Health Care Equipment & Services Pharmaceuticals, Biotechnology & Life Sciences Software & Services Technology Hardware & Equipment Semiconductors & Semiconductor Equipment Telecommunication Services Media & Entertainment Utilities Real Estate Other, please specify	Select all that apply: All agricultural commodities Timber products Palm oil Cattle products Soy Rubber Cocoa Coffee	Select all that apply: Palm oil Soy Cocoa Coffee Cotton Sugar Tobacco Rice Maize/corn Fruit Grain Nuts Tea Vegetable Other oilseeds Dairy and egg products Fish and seafood from aquaculture Poultry and hog	Select all that apply: Production Processing Trading Manufacturing Retailing	Select all that apply: Geography Subsidiaries Industry sector Line of Business Products and services Transaction size Segment of the value chain Other, please specify	Text field [maximum 2,500 characters]

[Add row]

Requirements for clients/investees (column 7)

Select all that apply from the following options:

Forests-related criteria

Have a documented forests policy
Commit to no deforestation/conversion of other natural ecosystems
Commit to no development on peat regardless of depth
Restore and compensate to address past deforestation or conversion
Avoid negative impacts on threatened and protected species and habitats
Commit to no land clearance by burning or clearcutting
Commit to no conversion of High Conservation Value areas
Commit to no conversion of High Carbon Stock forests
Collaborate in landscapes/jurisdictions to progress shared sustainable land use goals
Commit to no activities in IUCN protected areas categories I – IV
Commit to no activities in Ramsar sites.
Commit to recognition of legal and customary land tenure rights
Secure Free, Prior and Informed Consent (FPIC) of indigenous peoples and local communities
Adopt the UN International Labour Organization principles
Have transparent and accessible mechanisms to resolve grievances and remediate any adverse impacts on indigenous people and local communities
Comply with all applicable local, national and international laws and regulations
Restricting sourcing of forest risk commodities to verified legal and known sources
Set a third-party certification target(s)
Use credible third-party certification schemes for forest risk commodities produced/sourced
Set a traceability target(s)
Trace forest risk commodities to a point at which deforestation-free status can be assessed
Disclose forests-related information publicly
Other, please specify

Water-related criteria

Have a documented water policy
Comply with all applicable local, national and international laws and water regulations
Meeting minimum, sector-specific discharge treatment processes
Commit to safely managed Water, Sanitation and Hygiene (WASH) in the workplace
Monitor water withdrawals, discharges and water quality parameters
Disclose water-related information publicly
Reduce water withdrawals and/or consumption
Reduce/eliminate water pollution
Improve water efficiency
Set a water withdrawal and/or consumption reduction target
Set a water pollution reduction target
Conduct a water-related risk assessment that includes water availability and water quality at a basin/catchment level
Engage/support their suppliers to minimize negative impacts on water
Collaborate with other stakeholders (companies, NGOs, communities, local governments) within a basin to manage water
Set a water-related science-based target
Other, please specify

FW-FS3.5a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the policy covers'. Partially completed rows will not receive full points.

A maximum of 12 points is available for this question.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS3.5.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the policy covers' as follows:

i) A figure greater than 0 is provided in column 'Portfolio coverage of policy' - 0.5 points

ii) Option 'Publicly available' selected in column 'Policy availability' - 0.5 points

A maximum of 1 point is available for this question.

Management scoring criteria

Full Disclosure AND full Awareness points (per row) must be awarded to be eligible for Management points.

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the policy covers' as follows:

i) Column 'Portfolio coverage of policy' is completed with a figure of 100% OR
If a figure below 100% is provided: any option is selected in column 'Exceptions to policy based on'. If 'Other, please specify' is selected, a relevant option must be provided - 2 points

ii) Any option excluding 'No timeframe' selected in column 'Timeframe for compliance with policy criteria' - 2 points

A maximum of 4 points is available for this question.

If 'Yes' is NOT selected in question FW-FS3.5 - 0/4 points

Leadership scoring criteria

Full Management points (per row) must be awarded to be eligible for Leadership points.

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the policy covers' as follows:

i) If either 'Palm oil' OR 'All agricultural commodities' is selected in column 'Forest risk commodities covered by the policy': both options 'Commit to no deforestation/conversion of other natural ecosystems' AND 'Commit to no development on peat regardless of depth' selected in column 'Requirements for clients/investees' - 1 point
OR
If 'Palm oil' and 'All agricultural commodities' are NOT selected in column 'Forest risk commodities covered by the policy': option 'Commit to no deforestation/conversion of other natural ecosystems' selected in column 'Requirements for clients/investees' - 1 point

If the following options are selected in column 'Requirements for clients/investees':

ii) 'Commit to no land clearance by burning or clearcutting' - 0.5 points

iii) 'Commit to recognition of legal and customary land tenure rights' - 0.5 points

iv) 'Secure Free, Prior and Informed Consent (FPIC) of indigenous peoples and local communities' - 0.5 points

v) 'Adopt the UN International Labour Organization principles' - 0.5 points

vi) Either option 'Use credible third-party certification schemes for forest risk commodities produced/sourced' OR 'Trace forest risk commodities to a point at which deforestation-free status can be assessed' - 1 point

vii) Option 'Direct operations and supply chain' selected in column 'Value chain stages of client/investee covered by criteria' - 1 point

A maximum of 5 points is available for this question.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
12	12	1	1	4	4	5	5

FW-FS Financing agreements

(FW-FS3.6) Does your organization include covenants in financing agreements to reflect and enforce your forests- and/or water-related policies?

Question dependencies

This question only appears if you select “Banking” in response to C-FS0.7 and you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of the same question.

Response options

Please complete the following table.

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

Issue area(s)

Covenants included in financing agreements to reflect and enforce policies for this issue area

Explain how the covenants included in financing agreements relate to your policies for this issue area*

Explain why your organization does not include covenants for this issue area in financing agreements and any plans to address this in the future*

Forests*

Select from:

Yes
No, but we plan within the next two years
No, and we do not plan to in the next two years

Text field [maximum 2,500 characters]

Water*

FW-FS3.6 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 2 points is available for this question.

This question is only scored if an industry sector with a critical impact on forests is selected in column 4 of row 'Banking (Bank)' in question C-FS0.7.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Any option excluding 'No, and we do not plan to in the next two years' selected in column 'Covenants included in financing agreements...' - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

To be eligible for points, option 'Yes' must be selected in column 'Covenants included in financing agreements...'

If the following is provided in column 'Explain how the covenants included in financing agreements relate to your policies for this issue area':

i) A description of the covenants and clauses included in financing documents - 0.5 points

ii) A description of how the covenants and clauses relate to the company's forests-related policies - 0.5 points

Only the 'Forests' row is scored.

Leadership scoring criteria

If full Management points are awarded - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	1	1	1	1

FW-FS Engagement with clients/investees

(FW-FS4.1) Do you engage with your clients/investees on forests- and/or water-related issues?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

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

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

Clients/investees and issue area the engagement relates to	We engage with clients/investees on this issue area	Explain why you do not engage with your clients/investees on the issue area and any plans to address this in the future*
Clients – Forests*	Select from: Yes No, but we plan to within the next two years No, and we do not plan to in the next two years	Text field [maximum 2,500 characters]
Clients – Water*
Investees – Forests*
Investees – Water*

FW-FS4.1 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of 'Forests' rows displayed. Partially completed rows will not receive full points.

A maximum of 2 points is available for this question.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of 'Forests' rows displayed as follows:

Option 'Yes' selected in column 'We engage with clients/investees...' - 2 points

OR

Option 'No, but we plan to within the next two years' selected in column 'We engage with clients/investees...' AND column 'Explain why you do not engage with your clients/investees...' is completed - 1 point

A maximum of 2 points is available for this question.

Management scoring criteria

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	2	2	2	2	0	0

(FW-FS4.1a) Give details of your forests- and/or water-related engagement strategy with your clients.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS4.1 in column 2 for any of the rows with “Clients” in column 1.

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.

(*dropdown appearance is dependent on selections in this or other questions)

Type of clients*

Issue area this engagement relates to*

Type of engagement

Details of engagement

Portfolio coverage of engagement

Rationale for the coverage of your engagement

Impact of engagement, including measures of success

Select from:

Clients of Banks
Clients of Asset Managers (Asset owners)
Clients of Insurers

Select from:

Forests
Water

Select from:

Education/information sharing
Collaboration & innovation
Information collection (understanding client behavior)
Engagement & incentivization (changing client behavior)
Other, please specify

Select all that apply:

See drop-down options below

Percentage field [enter a percentage from 0-100]

Select from:

Non-targeted engagement
Engagement targeted at clients with increased forest-related risks [F]
Engagement targeted at clients with increased forests-related opportunities [F]
Engagement targeted at clients with increased water-related risks [W]
Engagement targeted at clients with increased water-related opportunities [W]
Engagement targeted at clients currently not meeting forests-related policy requirements [F]
Engagement targeted at clients currently not meeting water-related policy requirements [W]
Engagement targeted at clients with the highest potential impact on forests [F]
Engagement targeted at clients with the highest potential impact on water security [W]
Engagement targeted at clients with the highest dependencies on forests [F]
Engagement targeted at clients with the highest dependencies on water security [W]
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

Details of engagement (column 4)

Education/information sharing

Run an engagement campaign to educate clients about your expectations of them in relation to their impact on forests [F]
Run an engagement campaign to educate clients about your expectations of them in relation to their impact on water security [W]
Run an engagement campaign to educate clients about how your financing/insurance products can help them access opportunities related to reducing forests-related impacts [F]
Run an engagement campaign to educate clients about how your financing/insurance products can help them access opportunities related to reducing water security-related impacts [W]
Engage with clients on measuring exposure to forests-related risk [F]
Engage with clients on measuring exposure to water-related risk [W]
Other, please specify

Collaboration & innovation

Collaborate with clients to develop their certification/traceability targets [F]
Collaborate with clients in landscapes/jurisdictions to progress shared sustainability goals [F, W]
Collaborate with clients to develop their water consumption/withdrawal/pollution reduction targets [W]
Collaborate with clients to develop their water security-related strategy and implementation plan [W]
Collaborate with clients to encourage water recycling/re-use [W]
Run a campaign to encourage innovation to reduce forests-related impacts [F]
Run a campaign to encourage innovation to reduce water-related impacts [W]
Run a campaign to encourage clients to work collaboratively with other basin users towards sustainable water management [W]
Collaborate with clients to advocate for policy or regulatory change to address WASH provision challenges [W]
Collaborate with clients to advocate for policy or regulatory change to address water availability and pollution challenges [W]
Other, please specify

Information collection (understanding client behavior)

Collect forests-related information at least annually from long-term clients [F]
Collect water-related information at least annually from long-term clients [W]
Other, please specify

Engagement & incentivization (changing client behavior)

Offer financial incentives for clients managing forests-related issues [F]
Offer financial incentives for clients managing water-related issues [W]
Offer financial incentives to clients for demonstrable progress against forests-related targets [F]
Offer financial incentives to clients for demonstrable progress against water-related targets [W]
Encourage better forests-related disclosure practices [F]
Encourage better water-related disclosure practices [W]
Encourage clients to engage in landscape/jurisdictional approaches to progress shared sustainability goals [F, W]
Encourage customers to switch to less resource-intensive methods of accessing your services [F]
Encourage clients to obtain third-party certifications to verify positive impacts on forests [F]
Encourage clients to obtain third-party certifications to verify positive impacts on water security [W]
Encourage clients to engage with suppliers to improve their capacity to comply with the company’s forests-related polices [F]
Encourage clients to engage with suppliers to improve their capacity to comply with the company’s water-related polices [W]
Avoid or divest from companies continuing to fail to meet forests-related expectations [F]
Avoid or divest from companies continuing to fail to meet water-related expectations [W]
Avoid or divest from companies that pose an unacceptable level of forests-related risks [F]
Avoid or divest from companies that pose an unacceptable level of water-related risks [W]
Other, please specify

FW-FS4.1a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Forests' is selected in column 'Issue area this engagement relates to'. Partially completed rows will not receive full points.

A maximum of 5 points is available for this question.

This question is only scored if 'Yes' is selected in the 'Clients - Forests' row in question FW-FS4.1.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows where 'Forests' is selected in column 'Issue area this engagement relates to' as follows:

i) Any option excluding 'Other, please specify' selected in column 'Details of engagement' - 1 point

ii) A figure greater than 0 is provided in column 'Portfolio coverage of engagement' - 1 point

A maximum of 2 points is available for this question.

Management scoring criteria

To be eligible for points, full Awareness points (per row) must be awarded AND any option excluding 'Non-targeted engagement' must be selected in column 'Rationale for the coverage of your engagement'.

i) An example of outcomes achieved through forests-related client engagement, giving context specific to the company and with reference to dates, is provided in column 'Impact of engagement, including measures of success' - 2 points

Only one row where 'Forests' is selected in column 'Issue area this engagement relates to' is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

Any of the following options selected in column 'Details of engagement' - 1 point
- 'Collaborate with clients to develop their certification/traceability targets'
- 'Collaborate with clients in landscapes/jurisdictions to progress shared sustainability goals'
- 'Offer financial incentives for clients managing forests-related issues'
- 'Offer financial incentives to clients for demonstrable progress against forests-related targets'
- 'Encourage better forests-related disclosure practices'
- 'Encourage clients to engage in landscape/jurisdictional approaches to progress shared sustainability goals'
- 'Encourage customers to switch to less resource-intensive methods of accessing your services'
- 'Encourage clients to obtain third-party certifications to verify positive impacts on forests'
- 'Encourage clients to engage with suppliers to improve their capacity to comply with the company's forests-related polices'

Only one row where 'Forests' is selected in column 'Issue area this engagement relates to' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	2	2	1	1

(FW-FS4.1b) Give details of your forests- and/or water-related engagement strategy with your investees.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS4.1 in column 2 for any of the rows with “Investees” in column 1.

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/dropdown appearance is dependent on selections in this or other questions)

Issue area this engagement relates to*

Type of engagement

Details of engagement

Investing (asset manager) portfolio coverage of engagement*

Investing (asset owner) portfolio coverage of engagement*

Rationale for the coverage of your engagement*

Impact of engagement, including measures of success

Select from:

Forests
Water

Select from:

Education/information sharing
Collaboration & innovation
Engagement & incentivization (changing investee behavior)
Other, please specify

Select all that apply:

See drop-down options below

Percentage field [enter a percentage from 0-100]

Select from:

Non-targeted engagement
Engagement targeted at investees with increased forest-related risks [F]
Engagement targeted at investees with increased forests-related opportunities [F]
Engagement targeted at investees with increased water-related risks [W]
Engagement targeted at investees with increased water-related opportunities [W]
Engagement targeted at investees currently not meeting forests-related policy requirements [F]
Engagement targeted at investees currently not meeting water-related policy requirements [W]
Engagement targeted at investees with the highest potential impact on forests [F]
Engagement targeted at investees with the highest potential impact on water security [W]
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

Details of engagement (column 3)

Education/information sharing

Engage with investees on measuring exposure to forests-related risk [F]
Engage with investees on measuring exposure to water-related risk [W]
Run an engagement campaign to educate investees about your expectations of them in relation to their impact on forests [F]
Run an engagement campaign to educate investees about your expectations of them in relation to their impact on water security [W]
Run an engagement campaign to educate investees about how your financing/insurance products can help them access opportunities related to reducing forests-related impacts [F]
Run an engagement campaign to educate investees about how your financing/insurance products can help them access opportunities related to reducing water security-related impacts [W]
Other, please specify

Collaboration and innovation

Collaborate with investees to develop their certification/traceability targets [F]
Collaborate with investees in landscapes/jurisdictions to progress shared sustainability goals [F, W]
Collaborate with investees to develop their water consumption/withdrawal/pollution reduction targets [W]
Run a campaign to encourage investees to work collaboratively with other basin users towards sustainable water management [W]
Collaborate with investees to advocate for policy or regulatory change to address WASH provision challenges [W]
Collaborate with investees to advocate for policy or regulatory change to address water availability and pollution challenges [W]
Run a campaign to encourage innovation to reduce forests-related impacts [F]
Run a campaign to encourage innovation to reduce water-related impacts [W]
Carry out collaborative engagements with other investors or institutions [F, W]
Other, please specify

Engagement & incentivization (changing investee behavior)

Offer financial incentives for investees managing forests-related issues [F]
Offer financial incentives for investees managing water-related issues [W]
Encourage better forests-related disclosure practices [F]
Encourage better water-related disclosure practices [W]
Encourage investees to engage in landscape/jurisdictional approaches to progress shared sustainability goals [F, W]
Encourage investees to obtain third-party certifications to verify positive impacts on forests [F]
Encourage investees to obtain third-party certifications to verify positive impacts on water security [W]
Encourage investees to engage with suppliers to improve their capacity to comply with the company’s forests-related polices [F]
Encourage investees to engage with suppliers to improve their capacity to comply with the company’s water-related polices [W]
Avoid or divest from companies continuing to fail to meet forests-related expectations [F]
Avoid or divest from companies continuing to fail to meet water-related expectations [W]
Avoid or divest from companies that pose an unacceptable level of forests-related risks [F]
Avoid or divest from companies that pose an unacceptable level of water-related risks [W]
Offer financial incentives to investees for demonstrable progress against forests-related targets [F]
Offer financial incentives to investees for demonstrable progress against water-related targets [W]
Other, please specify

FW-FS4.1b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed.

A maximum of 5 points is available for this question.

Only one row where 'Forests' is selected in column 'Issue area this engagement relates to' is scored.

This question is only scored if 'Yes' is selected in the 'Investees - Forests' row in question FW-FS4.1.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

i) Any option excluding 'Other, please specify' selected in column 'Details of engagement' - 1 point

ii) If 'Investing (Asset manager)' is selected as an organizational activity in question C-FS0.7: a figure greater than 0 is provided in column 'Investing (asset manager) portfolio coverage of engagement' - 1 point
OR
If 'Investing (Asset owner)' is selected as an organizational activity in question C-FS0.7: a figure greater than 0 is provided in column 'Investing (asset owner) portfolio coverage of engagement' - 1 point

Only one row where 'Forests' is selected in column 'Issue area this engagement relates to' is scored.

Please note: If both 'Investing (Asset manager)' and 'Investing (Asset owner)' are selected as organizational activities in question C-FS0.7, then only one of the options in criterion ii) must be met.

Management scoring criteria

To be eligible for points, full Awareness points must be awarded AND any option excluding 'Non-targeted engagement' must be selected in column 'Rationale for the coverage of your engagement'.

i) An example of outcomes achieved through forests-related investee engagement, giving context specific to the company and with reference to dates, is provided in column 'Impact of engagement, including measures of success' - 2 points

Only one row where 'Forests' is selected in column 'Issue area this engagement relates to' is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

Any of the following options selected in column 'Details of engagement' - 1 point
- 'Collaborate with investees to develop their certification/traceability targets'
- 'Collaborate with investees in landscapes/jurisdictions to progress shared sustainability goals'
- 'Offer financial incentives for investees managing forests-related issues'
- 'Encourage better forests-related disclosure practices'
- 'Encourage investees to engage in landscape/jurisdictional approaches to progress shared sustainability goals'
- 'Encourage investees to obtain third-party certifications to verify positive impacts on forests'
- 'Encourage investees to engage with suppliers to improve their capacity to comply with the company's forests-related polices'
- 'Offer financial incentives to investees for demonstrable progress against forests-related targets'

Only one row where 'Forests' is selected in column 'Issue area this engagement relates to' is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	2	2	1	1

FW-FS Shareholder voting

(FW-FS4.2) Does your organization exercise its voting rights as a shareholder on forests- and/or water-related issues?

Question dependencies

This question only appears if you select “Investing (Asset Manager)” and/or “Investing (Asset Owner)” in response to C-FS0.7 and you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of the same question.

Response options

Please complete the following table.

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

Issue area

We exercise voting rights as a shareholder on this issue area

Issues supported in shareholder resolutions*

Give details of the impact your voting has had on this issue area*

Explain why your organization does not exercise voting rights on this issue area and any plans to address this in the future*

Forests*

Select from:

Yes
No, but we plan to within the next two years
No, and we do not plan to in the next two years

Select all that apply:

Halting deforestation [F]
Reduce water withdrawal and/or consumption [W]
Improve water efficiency [W]
Reduce water pollution [W]
Water, Sanitation and Hygiene (WASH) provision for all workers [W]
Elimination of hazardous substances [W]
Other, please specify

Text field [maximum 2,500 characters]

Water*

FW-FS4.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 3 points is available for this question.

This question is only scored if an industry sector with a critical impact on forests is selected in column 4 of rows 'Investing (Asset manager)' and/or 'Investing (Asset owner)' in question C-FS0.7.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Any option excluding 'No, and we do not plan to in the next two years' selected in column 'We exercise voting rights...' - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

Full Awareness points must be awarded to be eligible for Management points.

Option 'Yes' selected in column 'We exercise voting rights...'

AND

Option 'Halting deforestation' selected in column 'Issues supported in shareholder resolutions' OR
Option 'Other, please specify' selected in column 'Issues supported in shareholder resolutions' and a forests-related option is provided - 1 point

Only the 'Forests' row is scored.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	1	1	1	1	0	0

FW-FS Engagement with smallholders

(FW-FS4.3) Does your organization provide financing and/or insurance to smallholders in the agricultural commodity supply chain?

Question dependencies

This question only appears if you select “Yes” in column 2 of either the “Banking (Bank)” row or “Insurance underwriting (Insurance company)” row in response to C-FS0.7 and you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of at least one of these rows.

Response options

Please complete the following table:

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

Provide financing and/or insurance to smallholders in the agricultural commodity supply chain

Agricultural commodity*

Primary reason for not providing finance and/or insurance to smallholders*

Explain why your organization does not provide finance/insurance to smallholders and any plans to change this in the future*

Select from:

Yes
No, but we plan to in the next two years
No, and we do not plan to in the next two years

Select all that apply:

Crops:

Timber products [F]
Palm oil [F, W]
Soy [F, W]
Rubber [F]
Cocoa [F, W]
Coffee [F, W]
Cotton [W]
Sugar [W]
Tobacco [W]
Rice [W]
Maize/corn [W]
Fruit [W]
Grain [W]
Nuts [W]
Tea [W]
Vegetable [W]
Other oilseeds [W]
Other, please specify [F, W]

Cattle and animal:

Cattle products [F, W]
Dairy and egg products [W]
Fish and seafood from aquaculture [W]
Poultry and hog [W]
Other, please specify [F, W]

Select all that apply:

High risk and volatile sector
Low yields
Lack of government subsidies
Not a strategic focus
Other, please specify

Text field [maximum 2,500 characters]

FW-FS4.3 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed.

A maximum of 2 points is available for this question.

This question is only scored if an industry sector with a critical impact on forests is selected in column 4 of rows 'Banking (Bank)' and/or 'Insurance underwriting (Insurance company)' in question C-FS0.7.

Awareness scoring criteria

If full Disclosure points are awarded - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	0	0	0	0

(FW-FS4.3a) Describe how the financing/insurance your organization provides enables smallholders to improve agricultural practices and reduce deforestation and/or water insecurity.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS4.3.

Response options

Please complete the following table:

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

Commodity*

Financial service provided*

Smallholder financing/insurance approach

Other smallholder engagement approaches

Number of smallholders supported

Explain how the financing/insurance your organization provides enables smallholders to improve agricultural practices and reduce deforestation and/or water insecurity

[List compiled from FW-FS4.3]

Select all that apply:

Banking
Insurance

Select all that apply:

Financial incentives for sustainable practices
Use of government subsidized schemes
Long term financing/insurance contracts
Other, please specify

Select all that apply:

Organizing capacity building events
Disseminating technical materials
Supporting smallholders to clarify and secure land tenure rights
Prioritizing support for smallholders in high-risk deforestation regions
Support for smallholders in high-risk water stress regions
Other, please specify
Other than financing/insuring, we do not engage in other support for smallholders

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 0 decimal places and no commas]

Text field [maximum 2,500 characters]

FW-FS4.3a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows displayed. Partially completed rows will not receive full points.

A maximum of 5 points is available for this question.

Only rows where 'Timber products', 'Palm oil', 'Soy', 'Cocoa', 'Coffee', 'Rubber' or 'Cattle products' are displayed in column 'Commodity' are scored. This question is only scored if any of these options are selected in column 'Agricultural commodity' in question FW-FS4.3.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows displayed as follows:

i) Any option excluding 'Other, please specify' selected in column 'Smallholder financing/insurance approach' - 1 point

ii) A figure greater than 0 is provided in column 'Number of smallholders supported' - 1 point

A maximum of 2 points is available for this question.

Only rows where 'Timber products', 'Palm oil', 'Soy', 'Cocoa', 'Coffee', 'Rubber' or 'Cattle products' are displayed in column 'Commodity' are scored.

Management scoring criteria

Full Awareness points (per row) must be awarded to be eligible for Management points.

i) A description of at least one smallholder financing/insurance approach is provided in column 'Explain how the financing/insurance your organization provides enables smallholders to improve agricultural practices and reduce deforestation and/or water insecurity' - 2 points

Only one row is scored.

Leadership scoring criteria

Full Management points must be awarded to be eligible for Leadership points.

i) Any option excluding both 'Other, please specify' AND 'Other than financing/insuring, we do not engage in other support for smallholders' selected in column 'Other smallholder engagement approaches' - 1 point

ii) An example of how the smallholder financing/insurance approach has enabled smallholders to improve agricultural practices is provided in column 'Explain how the financing/insurance your organization provides enables smallholders to improve agricultural practices and reduce deforestation and/or water insecurity' - 1 point

Only one row is scored.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	2	2	2	2

FW-FS Engagement with regulators

(FW-FS4.4) Does your organization engage in activities that could directly or indirectly influence policy, law, or regulation that may impact forests and/or water security?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table:

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

Issue area(s)

External engagement activities that could directly or indirectly influence policy, law, or regulation that may impact this issue area

Primary reason for not engaging in activities that could directly or indirectly influence policy, law, or regulation that may impact this issue area*

Explain why you do not engage in activities that could directly or indirectly influence policy, law, or regulation that may impact this issue area*

Forests*

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 this issue area
Yes, we fund organizations or individuals whose activities could influence policy, law, or regulation that may impact this issue area
No, we have assessed our activities, and none could either directly or indirectly influence policy, law, or regulation that may impact this issue area
Not assessed

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]

Water*

FW-FS4.4 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in the 'Forests' row in proportion to the number of cells displayed.

A maximum of 2 points is available for this question.

Awareness scoring criteria

Full Disclosure points must be awarded to be eligible for Awareness points.

Any option excluding 'Not assessed' selected in column 'External engagement activities that could directly or indirectly influence policy, law, or regulation that may impact this issue area' - 1 point

Only the 'Forests' row is scored.

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	0	0	0	0

(FW-FS4.4a) On what policy, law, or regulation that may impact forests and/or water security have you been engaging directly with policy makers in the reporting year?

Question dependencies

This question only appears if you select any “Yes, we engage directly with policy makers” in response to FW-FS4.4 in column 2.

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.

Issue area(s)

Focus of policy, law or regulation that may impact this issue area

Specify the policy, law or regulation on which your organization is engaging with policymakers

Policy, law or regulation 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 policymakers

Details of exceptions (if applicable) and your organization’s proposed alternative approach to the policy, law or regulation

Have you evaluated whether your engagement on this policy, law, or regulation is aligned with the Sustainable Development Goals?

Select from:

Forests
Water

Select all that apply from drop-down options below

Text field [maximum 1,500 characters]

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 exception
Undecided

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]

Focus of policy, law or regulation that may impact forests and/or water security (column 2)

Circular economy [F, W]
Environmental registry [F, W]
Extended Producer Responsibility (EPR) [F, W]
Flood/drought resilience [W]
Forests stewardship practices and standards [F]
Food security [F, W]
Hazardous substances control [W]
International law and bilateral agreements [F, W]
International trade agreement [F, W]
Land tenure regulations [F, W]
Mandatory forest private reserves [F]
Mandatory reporting [F, W]
Operations permits [F]
Responsible water withdrawal and/or consumption [W]
Subsidies on products [F]
Sustainable finance [F, W]
Taxes on products [F]
Taxonomies [F, W]
Traceability requirements [F]
Transparency requirements [F]
Verification and audits [F, W]
Water allocation/re-allocation [W]
Water pricing/tariffs [W]
Water quality and/or discharge treatment standards and requirements [W]
Water rights [W]
Water stewardship practices and standards [W]
Zero deforestation [F]
Other, please specify

FW-FS4.4a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s)'. Partially completed rows will not receive full points.

A maximum of 6 points is available for this question.

This question is only scored if 'Yes, we engage directly with policymakers' is selected in the 'Forests' row in question FW-FS4.4.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s)' as follows:

Any option excluding 'No, we have not evaluated' selected in column 'Have you evaluated whether your engagement on this policy, law, or regulation is aligned with the Sustainable Development Goals?' - 1 point

A maximum of 1 point is available for this question.

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s)' as follows:

Option 'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether your engagement on this policy, law, or regulation is aligned with the Sustainable Development Goals?' AND any option excluding 'Undecided' selected in column 'Your organization’s position on the policy, law or regulation' - 1 point

A maximum of 1 point is available for this question.

Leadership scoring criteria

If full Management points are awarded - 2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	1	1	1	1	2	2

FW-FS Portfolio impact

FW-FS Measurement of portfolio impact

(FW-FS5.1) Does your organization measure its portfolio impact on forests and/or water security?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7.

Response options

Please complete the following table:

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

Portfolio impact	We measure our portfolio impact on this issue area	Explain how your organization measures its portfolio impact on this issue area, including any metrics used to quantify impact*	Primary reason for not measuring portfolio impact on this issue area*	Explain why your organization does not measure its portfolio impact on this issue area and any plans to change this in the future*
Banking – Impact on Forests*	Select from: Yes No, but we plan to in the next two years No, and we don't plan to in the next two years	Text field [maximum 5,000 characters]	Select from: Important but not an immediate priority Judged to be unimportant Lack of tools or methodologies available Lack of internal resources No instruction from management Other, please specify	Text field [maximum 5,000 characters]
Banking – Impact on Water*
Investing (Asset manager) – Impact on Forests*
Investing (Asset manager) – Impact on Water*
Investing (Asset owner) – Impact on Forests*
Investing (Asset owner) – Impact on Water*
Insurance underwriting – Impact on Forests*
Insurance underwriting – Impact on Water*

FW-FS5.1 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of 'Impact on Forests' rows displayed. Partially completed rows will not receive full points.

A maximum of 2 points is available for this question.

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of 'Impact on Forests' rows displayed as follows:

Option 'Yes' selected in column 'We measure our portfolio impact on this issue area' - 1 point

OR

Option 'No, but we plan to in the next two years' selected in column 'We measure our portfolio impact on this issue area' - 0.5 points

A maximum of 1 point is available for this question.

Management scoring criteria

Full Awareness points (per row) must be awarded to be eligible for Management points.

Points will be awarded per row in proportion to the number of 'Impact on Forests' rows displayed if the following is provided in column 'Explain how your organization measures its portfolio impact...':

i) A description of the method for measuring portfolio impacts on forests-related issues - 1 point

ii) The metrics for measuring portfolio impacts - 1 point

A maximum of 2 points is available for this question.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	2	2	0	0

(FW-FS5.2) Does your organization provide finance or insurance to companies operating in any stages of the following forest risk commodity supply chains, and are you able to report on the amount of finance/insurance provided?

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests in column 4 of question C-FS0.7.

Response options

Please complete the following table:

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

Forest risk commodity	Finance or insurance provided to companies operating in the supply chain for this commodity	Amount of finance/insurance provided will be reported*	Explain why your organization is unable to report on the amount of finance/insurance provided for this commodity*
Lending to companies operating in the timber products supply chain*	Select from Yes No	Select from Yes No, but we plan to assess our portfolio’s exposure to this commodity in the next two years No, and we do not plan to assess our portfolio’s exposure in the next two years	Text field [maximum 2,500 characters]
Lending to companies operating in the palm oil products supply chain*
Lending to companies operating in the cattle products supply chain*
Lending to companies operating in the soy supply chain*
Lending to companies operating in the rubber supply chain*
Lending to companies operating in the cocoa supply chain*
Lending to companies operating in the coffee supply chain*
Investing (asset manager) to companies operating in the timber products supply chain*
Investing (asset manager) to companies operating in the palm oil products supply chain*
Investing (asset manager) to companies operating in the cattle products supply chain*
Investing (asset manager) to companies operating in the soy supply chain*
Investing (asset manager) to companies operating in the rubber supply chain*
Investing (asset manager) to companies operating in the cocoa supply chain*
Investing (asset manager) to companies operating in the coffee supply chain*
Investing (asset owner) to companies operating in the timber products supply chain*
Investing (asset owner) to companies operating in the palm oil products supply chain*
Investing (asset owner) to companies operating in the cattle products supply chain*
Investing (asset owner) to companies operating in the soy supply chain*
Investing (asset owner) to companies operating in the rubber supply chain*
Investing (asset owner) to companies operating in the cocoa supply chain*
Investing (asset owner) to companies operating in the coffee supply chain*
Insuring companies operating in the timber products supply chain*
Insuring companies operating in the palm oil products supply chain*
Insuring companies operating in the cattle products supply chain*
Insuring companies operating in the soy supply chain*
Insuring companies operating in the rubber supply chain*
Insuring companies operating in the cocoa supply chain*
Insuring companies operating in the coffee supply chain*

FW-FS5.2 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows displayed. Partially completed rows will not receive full points.

A maximum of 6 points is available for this question.

Awareness scoring criteria

Not scored

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows displayed as follows:

ROUTE A) If 'Yes' is selected in column 'Finance or insurance provided to companies operating in the supply chain for this commodity':

Option 'Yes' selected in column 'Amount of finance/insurance provided will be reported' - 1 point

OR

Option 'No, but we plan to assess our portfolio’s exposure to this commodity in the next two years' selected in column 'Amount of finance/insurance provided will be reported' AND column 'Explain why your organization is unable to report...' is completed - 0.5 points

ROUTE B) If 'No' is selected in column 'Finance or insurance provided to companies operating in the supply chain for this commodity' - 0/0 points

A maximum of 1 point is available for this question.

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	1	1	0	0

(FW-FS5.2a) For each portfolio activity, state the value of your financing and/or insurance of companies operating in forests risk commodity supply chains in the reporting year.

Question dependencies

This question only appears if you select “Yes” in response to FW-FS5.2 in column 3 for any of the rows. Rows will be presented according to the forest risk commodities reported on in response to FW-FS5.2.

Response options

Please complete the following table:

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

Forest risk commodity	Forest risk commodity supply chain stage coverage	Portfolio exposure (unit currency – as specified in C0.4)	New loans advanced in reporting year (unit currency – as specified in C0.4)*	Total premium written in reporting year (unit currency – as specified in C0.4)*	Percentage portfolio value
[List compiled from FW-FS5.2]*	Select all that apply: Production Processing Trading Manufacturing Retailing	Numeric field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Numeric field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Numeric field [enter a number from 0-999,999,999,999,999 using a maximum of 3 decimal places and no commas]	Percentage field [enter a percentage from 0-100]

FW-FS5.2a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows displayed. Partially completed rows will not receive full points.

A maximum of 4 points is available for this question.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows displayed as follows:

ROUTE A) For 'Lending' rows:

i) Any option selected in column 'Forest risk commodity supply chain stage coverage' - 1 point

ii) A figure greater than 0 is provided in column 'Portfolio exposure (unit currency – as specified in C0.4)' - 0.5 points

iii) A figure is provided in column 'New loans advanced in reporting year (unit currency – as specified in C0.4)' - 0.5 points

OR

ROUTE B) For 'Investing' rows:

i) Any option selected in column 'Forest risk commodity supply chain stage coverage' - 1 point

ii) A figure greater than 0 is provided in column 'Portfolio exposure (unit currency – as specified in C0.4)' - 1 point

OR

ROUTE C) For 'Insuring' rows:

i) Any option selected in column 'Forest risk commodity supply chain stage coverage' - 1 point

ii) A figure greater than 0 is provided in column 'Portfolio exposure (unit currency – as specified in C0.4)' - 0.5 points

iii) A figure is provided in column 'Total premium written in reporting year (unit currency – as specified in C0.4)' - 0.5 points

A maximum of 2 points is available for this question.

Management scoring criteria

If full Awareness points are awarded in ALL rows - 1 point

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	2	2	1	1	0	0

(FW-FS5.3) Indicate whether you measure the percentage of clients/investees compliant with your forests- and/or water-related requirements stated in question FW-FS3.5, and provide details.

Question dependencies

This question only appears if you select an industry sector that has a potentially critical impact on forests and/or water security in column 4 of question C-FS0.7 and you select “Yes” in response to FW-FS3.5.

Portfolio	Issue area(s) the requirements cover	Forests risk commodity covered by the requirements	Commodities with a critical impact on water security covered by the requirements	Measurement of proportion of clients/investees compliant with forests- or water-related requirements	Metric used for compliance with forests-related requirements
1	2	3	4	5	6
Select from: Banking (Bank) Investing (Asset manager) Investing (Asset owner) Insurance (Insurance company)	Select from: Forests Water Security	Select all that apply: All agricultural commodities Timber products Palm oil Cattle products Soy Rubber Cocoa Coffee	Select all that apply: Palm oil Soy Cocoa Coffee Cotton Sugar Tobacco Rice Maize/corn Fruit Grain Nuts Tea Vegetable Other oilseeds Dairy and egg products Fish and seafood from aquaculture Poultry and hog	Select from: Yes No, but we plan to measure this within the next two years No, and we do not plan to measure this in the next two years	Text field [maximum 2,500 characters]

Metric used for compliance with water-related requirements	% clients/investees compliant with forests- or water-related requirements	% portfolio value that is compliant with forest- or water-related requirements	Target year for 100% compliance	Explain why your organization does not measure the % of clients/investees compliant with forests- or water-related requirements, and any plans to address this in the future
7	8	9	10	11
Select from: Drop down options below	Percentage field [enter a percentage from 0-100 using a maximum of 0 decimal places and no commas]	Percentage field [enter a percentage from 0-100 using a maximum of 0 decimal places and no commas]	Select from: Already met Within the next year Within the next 2 years Within the next 5 years In more than 5 years No timeframe We have not set a target for 100% compliance	Text field [maximum 2,500 characters]

[Add row]

Metric used for compliance with water-related requirements (column 7)

Select from:

Percentage of portfolio companies/clients/investees that have pollution-related targets
Percentage of portfolio companies/clients/investees that have water withdrawal reduction targets
Percentage of portfolio companies/clients/investees that are reducing water withdrawals in high stressed basins
Percentage of portfolio companies/clients/investees that commit to ensuring access to fully functioning WASH services across their direct and indirect workforce
Percentage of portfolio companies/clients/investees that achieve a CDP Water Security A score
Other, please specify

FW-FS5.3 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the requirements cover' (excluding columns 'Commodities with a critical impact on water security covered by the requirements' and 'Metric used for compliance with water-related requirements'). Partially completed rows will not receive full points.

A maximum of 7 points is available for this question.

This question is only scored if 'Yes' is selected in the 'Forests' row in question FW-FS3.5.

Awareness scoring criteria

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the requirements cover' as follows:

Option 'Yes' selected in column 'Measurement of proportion of clients/investees compliant with forests- or water-related requirements' AND
Column 'Metric used for compliance with forests-related requirements' is completed - 1 point

OR

Option 'No, but we plan to measure this within the next two years' selected in column 'Measurement of proportion of clients/investees compliant with forests- or water-related requirements' AND
Column 'Explain why your organization does not measure the % of clients/investees compliant with forests- or water-related requirements, and any plans to address this in the future' is completed - 0.5 points

A maximum of 1 point is available for this question.

Management scoring criteria

Full Awareness points (per row) AND full Management points in question FW-FS3.5 must be awarded to be eligible for Management points.

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the requirements cover' as follows:

i) A figure greater than 0 is provided in either column '% clients/investees compliant with forests- or water-related requirements' OR column '% portfolio value that is compliant with forest- or water-related requirements' - 1 point

ii) Any option excluding both 'No timeframe' AND
'We have not set a target for 100% compliance' selected in column 'Target year for 100% compliance' - 1 point

A maximum of 2 points is available for this question.

Leadership scoring criteria

Full Management points (per row) must be awarded to be eligible for Leadership points.

For each row, the following conditions must be met to be eligible for points:

The options selected in columns 'Portfolio' and 'Forests risk commodity covered by the requirements' must both be selected in at least one row in question FW-FS3.5a (columns 'Portfolio' and 'Forest risk commodities covered by the policy').

A figure is provided in column '% portfolio value that is compliant with forest- or water-related requirements'.

Points will be awarded per row in proportion to the number of rows where 'Forests' is selected in column 'Issue area(s) the requirements cover' according to the following formula:

('% portfolio value that is compliant...') * (Leadership points awarded in FW-FS3.5a/100)

e.g. (50% compliant) * (5 L points / 100) = 50% * 0.05 = 2.5 points awarded

A maximum of 5 points is available for this question.

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	1	1	2	2	5	5

CDP Climate Change 2023 Scoring Methodology

CDP 2023 Climate Change scoring methodology

Introduction

Essential reading

Leadership and A-list criteria

Primary sector scoring

Cross checks

Status of this methodology

CDP Climate Change Scoring Methodology 2023 - Version Control

C0 Introduction

Module C0 Scoring Notes

Introduction

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

Response options

C0.1 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

(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.

Response options

C0.2 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.3 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.4 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

(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.

Response options

C0.5 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

Organizational activities: Financial services

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

Question dependencies

Response options

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

C-FS0.7 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.8 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

C1 Governance

Module C1 Scoring Notes

Board oversight

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

Response options

C1.1 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria