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CDP Climate Change Questionnaire Preview and Reporting Guidance 2022 - Version Control

Version number	Release / Revision date	Revision summary
1.0	Released: January 10, 2022	Publication of the 2022 questionnaire preview and reporting guidance.
1.1	Revised: January 28, 2022	C-FS0.7 table restructured to facilitate data collection. The data requested is unchanged.
1.2	Revised: February 18, 2022	C3.2a: amendment to the requested content, clarifying that organizations should consider using a 1.5°C transition scenario, and a physical scenario of 2.7°C or more. C4.3b, C8.2c, C-EU8.2d, C8.2e, C8.2h, C8.2i, C8.2j and C-EU9.5a: amendment to the requested content, whereby disclosers providing data on sustainable biomass are asked to provide a justification for why they consider the biomass to be sustainable. C7.3b: amendment to the requested content, clarifying how to report emissions for non-stationary sources. C12.1a, C12.1b and C-FS12.1b: update to the requested content for column “Impact of engagement, including measures of success”. Disclosers are asked to provide the threshold at which they consider their impact to be successful.
1.3	Revised: March 4, 2022	C8.2c, C-CE8.2c, C-EU8.2d, C8.2e, C8.2i and C-EU9.5a: response options updated. “Unsustainable biomass” has been revised to “Other biomass” and minor edits have been made to the guidance for those questions.
1.4	Revised: April 13, 2022	C6.5: requested content and additional information updated. Companies in high-impact sectors should determine the relevance of scope 3 categories with reference to CDP’s Technical Note on the relevance of Scope 3 categories by sector.
1.5	Revised: July 6, 2022	C8.2e and C8.2h: amendment to the Chinese version of requested content, adding a note about a translation error in the ORS in column “Tracking instrument used”. C8.2j: amendment to the Chinese version of requested content, adding a note about a translation error in the ORS in column “Type of energy attribute certificate”.
1.6	Revised: July 19, 2022	C5.2: note for Financial Services companies that row “Scope 3 category 15: Investments” does not apply and so should be left blank.

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

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

• General

You have also selected to view the additional questions requested by CDP Supply Chain members. In the Online Response System, these questions will only be presented to organizations requested to disclose by a customer (i.e. a CDP supply chain member).

CDP disclosure cycle 2022

Accessing questionnaire previews, reporting guidance, and scoring methodologies

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

Submitting a response to the questionnaire(s)

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

Sector-specific questions

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

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

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

Full and Minimum versions of the questionnaire

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

In some cases, organizations may be eligible to complete a minimum version which contains fewer questions, and no sector-specific questions or data points. Organizations are eligible to complete the minimum version in the following circumstances:

- They are disclosing to that questionnaire for the first time; OR
- They are not disclosing to that questionnaire for the first time, but have an annual revenue of less than EUR/US $250 million*

Organizations opting to complete a minimum version will only be eligible for scoring if they are submitting a response to customers (CDP Supply chain members). For more information on scoring eligibility and implications, please see our Scoring Introduction.

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

Timeline:

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

Jan 2022	Preview of 2022 questionnaires and reporting guidance released on CDP website (English versions).
March 2022	Preview of 2022 questionnaires and reporting guidance released on CDP website (translated versions).
April 2022	Online Response System (ORS) opens.
July 2022	Companies must submit their responses to investors and/or customers using the ORS to be eligible for scoring and inclusion in reports (where applicable).

For any disclosure-related enquiries, please contact your regional CDP contact.

CDP climate change questionnaire

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

Introduction to CDP's climate change program and questionnaire

Improving corporate awareness through measurement and disclosure is essential to the effective management of climate change risk. CDP’s climate change questionnaire collects climate-related data from the world’s largest companies on behalf of over 590 institutional investor signatories with a combined US$110 trillion in assets and 200+ major purchasers with over US$5.5 trillion in procurement spend. Since its launch in 2002, the questionnaire has helped thousands of companies to measure their impacts, set ambitious targets and demonstrate progress for key stakeholders.

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

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

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

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

Climate change questionnaire structure

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

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

Sector approach

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

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

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

2022 climate change sectors:

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

Climate change questionnaire changes in 2022

In 2022, CDP has revised questions and introduced new questions on topics which reflect the strategic priorities for CDP and its stakeholders. However, 70% of the 2021 questions remain unchanged. A detailed document on climate change question changes from 2021 to 2022 can be found on the Guidance page of the website.

Key changes include:

Core and supply chain questions

• Ten removed questions for all companies, plus two questions removed from the supply chain module.
• New module on biodiversity for all companies: C15 Biodiversity.
• New question in module C1 Governance on board-level competence on climate-related issues.
• Questions modified in module C3 Business strategy on climate transition plans and scenario analysis, and new questions on transition-aligned spending/revenue.
• Questions modified in module C4 Targets and Performance on targets and low-carbon products.
• Module C5 on Emissions methodology updated, with new questions on changes in the reporting year, base year recalculations, and base year Scope 3 emissions.
• Simplification of fuel disclosure questions in module C8 Energy and new question on energy consumption breakdown by country.
• New questions in module C12 Engagement on climate-related requirements for suppliers, and a strengthened public policy engagement section.
• Twenty-six modified questions, including two modified supply chain questions.

RE100 companies

• Six new questions for members of the RE100 initiative in module C8 Energy on renewable energy and low carbon heat, steam, and cooling.

Financial services sector

• One general question C1.2a (2021), and five sector-specific questions removed for the financial services sector.
• Forty-one new questions for financial services organizations, including a new module requesting information on forests- and water security-related issues.
• Twenty-six modified questions for financial services sector organizations across the questionnaire.

Other sector-specific changes

• Three removed questions on scope 3 emissions by relevant business activity area, for the Agriculture commodities; Food, beverage and tobacco; and Paper and forestry sectors.
• Seven modified sector-specific questions for Cement, Chemicals, Electric utilities and Steel sectors.

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

C0 Introduction

Introduction

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

Change from last year

Modified guidance

Response options

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

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

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

Change from last year

No change

Connection to other frameworks

RE100

Response options

Please complete the following table.

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 emissions data for
From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Select from: Yes No	Select from: 1 year 2 years 3 years

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

Change from last year

Modified question

Connection to other frameworks

RE100

Response options

Please complete the following table:

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

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

Change from last year

No change

Response options

Please complete the following table:

Currency
Select from: [Currency drop-down list]

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

Change from last year

No change

Connection to other frameworks

RE100

Response options

Select one of the following options:

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

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

Change from last year

New question

Response options

Please complete the following table:

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

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

[Add row]

C1 Governance

Board oversight

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Select one of the following options:

• Yes
• No

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

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

Position of individual(s)

Please explain

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] Other C-Suite Officer President Board-level committee Other, please specify

Text field [maximum 2,400 characters]

[Add Row]

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

Question dependencies

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

Change from last year

Minor change for FS only

Connection to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Response options

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

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: Reviewing and guiding strategy Reviewing and guiding major plans of action Reviewing and guiding risk management policies Reviewing and guiding annual budgets Reviewing and guiding business plans Setting performance objectives Monitoring implementation and performance of objectives Overseeing major capital expenditures, acquisitions and divestitures Monitoring and overseeing progress against goals and targets for addressing climate-related issues Other, please specify	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]

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

Question dependencies

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

Change from last year

No change

Response options

Please complete the following table:

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

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

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table:

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

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

Management responsibility

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

Change from last year

Minor change for FS only

Connections to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Response options

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

Name of the position(s) and/or committee(s)	[FINANCIAL SERVICES ONLY] Reporting line	Responsibility	[FINANCIAL SERVICES ONLY] Coverage of responsibility	Frequency of reporting to the board on climate-related issues
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) [Financial services only] Chief Credit Officer (CCO) [Financial services only] Chief Underwriting Officer (CUO) [Financial services only] Other C-Suite Officer, please specify President 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 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 reporting line Other, please specify	Select from: Assessing climate-related risks and opportunities Managing climate-related risks and opportunities Both assessing and managing climate-related risks and opportunities Other, please specify	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: More frequently than quarterly Quarterly Half-yearly Annually Less frequently than annually As important matters arise Not reported to the board

[Add Row]

(C1.2a) Describe where in the organizational structure this/these position(s) and/or committees lie, what their associated responsibilities are, and how climate-related issues are monitored (do not include the names of individuals).

Change from last year

Removed question for FS only.

Connection to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Response options

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

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

Employee incentives

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Strategy

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	Activity incentivized	Comment
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 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 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 award	Select all that apply: Emissions reduction project Emissions reduction target Energy reduction project Energy reduction target Efficiency project Efficiency target Behavior change related indicator Environmental criteria included in purchases Supply chain engagement Company performance against a climate-related sustainability index Portfolio/fund alignment to climate-related objectives [Financial services only] Other, please specify	Text field [maximum 2,400 characters]

[Add Row]

C2 Risks and opportunities

Management processes

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

Change from last year

No change

Connection to other frameworks

TCFD

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

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

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

Response options

Select one of the following options:

• Yes
• No

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

Change from last year

No change

Connection to other frameworks

TCFD

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

Response options

Please complete the following table:

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

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

Change from last year

Additional guidance

Response options

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

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

Question dependencies

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

Change from last year

Minor change for FS only.

Connection to other frameworks

TCFD

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

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

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

Response options

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

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

[Add Row]

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

Question dependencies

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

Change from last year

Additional guidance

Connection to other frameworks

TCFD

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

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

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Questions C-FS2.2b to C-FS2.2e only apply to organizations with activities in the Financial Services sector.

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

Question dependencies

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

Change from last year

No change

Response options

Please complete the following table:

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

Risk disclosure

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

Change from last year

No change

Connection to other frameworks

TCFD

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

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

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

Question dependencies

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

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

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

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

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	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]	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 of response to risk	Description of response and explanation of cost calculation	Comment
Text field [maximum 2,500 characters]	Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]	Text field [maximum 2,500 characters]	Text field [maximum 2.500 characters]

[Add Row]

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

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 5)

Select one of the following options:

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

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

Question dependencies

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

Change from last year

No change

Response options

Please complete the following table:

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

Opportunity disclosure

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

Change from last year

No change

Connection to other frameworks

TCFD

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

SDG

Goal 13: Climate action

Response options

Select one of the following options:

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

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

Question dependencies

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

Change from last year

Modified question for FS only.

Connection to other frameworks

TCFD

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

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

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

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	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)
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
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]

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

Select one of the following options:

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

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

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

Select from the following options:

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

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

Question dependencies

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

Change from last year

No change

Response options

Please complete the following table:

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

C3 Business strategy

Business strategy

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

Change from last year

Modified question (2021 C3.1, C3.1a, C3.1b, and C3.5)

Connection to other frameworks

TCFD

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

SDG

Goal 13: Climate action

Response options

Please complete the following table:

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

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

SDG

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scenario Analysis

Response options

Complete the following table:

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

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

Question dependencies

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

SDG

Goal 13: Climate action

Response options

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

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

[Add Row]

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

Question dependencies

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

Change from last year

New question

Connection to other frameworks

TCFD

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

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

SDG

Goal 13: Climate action.

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

Revised question dependency

Connection to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

Revised question dependency

Connection to other frameworks

TCFD

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

Response options

Please complete the following table:

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

(C3.5) In your organization’s financial accounting, do you identify spending/revenue that is aligned with your organization’s transition to a 1.5°C world?

Question dependencies

This question only appears if “Yes, we have a transition plan which aligns with a 1.5°C world” is selected in column 1 of C3.1.

Change from last year

New Question

Response options

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

(C3.5a) Quantify the percentage share of your spending/revenue that is aligned with your organization’s transition to a 1.5°C world.

Question dependencies

This question only appears if “Yes” is selected in response to C3.5.

Change from last year

New question

Response options

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

Financial metric	Percentage share of selected financial metric aligned with a 1.5°C world in the reporting year (%)	Percentage share of selected financial metric planned to align with a 1.5°C world in 2025 (%)	Percentage share of selected financial metric planned to align with a 1.5°C world in 2030 (%)	Describe the methodology used to identify spending/revenue that is aligned with a 1.5°C world
Select from: Revenue CAPEX OPEX Other, please specify	Percentage field [enter a percentage from 0-100]	Percentage field [enter a percentage from 0-100]	Percentage field [enter a percentage from 0-100]	Text field [maximum 4,000 characters]

[Add row]

C4 Targets and performance

Emissions targets

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Response options

Select all that apply:

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

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

Question dependencies

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

NZAM (FS only)

Commitment 1

Response options

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

Target reference number	Year target was set	Target coverage	Scope(s)	Scope 2 accounting method	Scope 3 category(ies)	Base year
Abs1-Abs100	Numerical field [enter a number between 1900- 2022]	Select from: Company-wide Business division Business activity Site/facility Country/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)	Numerical field [enter a number between 1900- 2022]

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 emissions covered by target (metric tons CO2e)	Total base year emissions covered by target in all selected Scopes (metric tons CO2e)	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 emissions covered by target as % of total base year emissions in Scope 3 (in all Scope 3 categories)
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]	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]	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]

Base year emissions covered by target in all selected Scopes as % of total base year emissions in all selected Scopes	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 emissions in reporting year covered by target (metric tons CO2e)
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a whole number between 2017- 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 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]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]

Total emissions in reporting year covered by target in all selected scopes (metric tons CO2e)	% of target achieved relative to base year [auto-calculated]	Target status in reporting year	Is this a science-based target?	Target ambition*	Please explain target coverage and identify any exclusions	Plan for achieving target, and progress made to the end of the reporting year	List the emissions reduction initiatives which contributed most to achieving this target
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]	Percentage field	Select from: New Underway Achieved Expired Revised Replaced Retired	Select from drop-down options below	Select from: 1.5°C aligned Well-below 2°C aligned 2°C aligned Other, please specify	Text field [maximum 2,400 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? 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
• 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

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

Question dependencies

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

NZAM (FS only)

Commitment 1

Response options

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

Target reference number	Year target was set	Target coverage	Scope(s)	Scope 2 accounting method	Scope 3 category(ies)	Intensity metric
Int1-Int100	Numerical field [enter a number between 1900- 2022]	Select from: Company-wide Business division Business activity Site/facility Country/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 (metric tons CO2e per unit of activity)	Intensity figure in base year for all selected Scopes (metric tons CO2e per unit of activity)	% of total base year emissions in Scope 1 covered by this Scope 1 intensity figure	% of total base year emissions in Scope 2 covered by this Scope 2 intensity figure
Numerical field [enter a number between 1900- 2022]	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 (in all Scope 3 categories) covered by this Scope 3 intensity figure	% of total base year emissions in all selected Scopes covered by this intensity figure	Target year	Targeted reduction from base year (%)	Intensity figure in target year for all selected Scopes (metric tons CO2e per unit of activity) [auto-calculated]	% change anticipated in absolute Scope 1+2 emissions	% change anticipated in absolute Scope 3 emissions
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Numerical field [enter a number between 2017- 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]

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 (metric tons CO2e per unit of activity)	Intensity figure in reporting year for all selected Scopes (metric tons CO2e per unit of activity)	% of target achieved relative to base year [auto-calculated]	Target status in reporting year	Is this a science-based target?
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	Select from: New Underway Achieved Expired Revised Replaced Retired	Select from drop-down options below

Target ambition*	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
Select from: 1.5°C aligned Well-below 2°C aligned 2°C aligned Other, please specify	Text field [maximum 2,400 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
• 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

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

Question dependencies

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

Change from last year

No change

Response options

Please complete the following table:

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

Other climate-related targets

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

Change from last year

Minor change

Connection to frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

Response options

Select all that apply from the following options:

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

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

Question dependencies

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

Change from last year

Modified question

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

RE100

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

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
Low1 – Low100	Numerical field [enter a number between 1900- 2022]	Select from: Company-wide Business division Business activity Site/facility Country/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]
Numerical field [enter a number between 1900- 2022]	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 2017- 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
Select from: New Underway Achieved Expired Revised Replaced Retired	Text field [maximum 2,400 characters] [Emissions reduction target ID]	Select all that apply: RE100 Science Based Targets initiative No, it's not part of an overarching initiative Other, please specify	Text field [maximum 2,400 characters]	Text field [maximum 2,500 characters]	Text field [maximum 2,500 characters]

[Add Row]

(C4.2b) Provide details of any other climate-related targets, including methane reduction targets.

Question dependencies

This question only appears if you select “Other climate-related target(s)” or “Target(s) to reduce methane emissions” in response to C4.2.

Change from last year

Modified question

Connection to frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

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

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Climate-related targets

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)
Oth1 – Oth100	Numerical field [enter a number between 1900- 2022]	Select from: Company-wide Business division Business activity Site/facility Country/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]
Numerical field [enter a number between 1900- 2022]	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 between 2017- 2100]	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

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

[Add Row]

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

Select one of the following options:

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

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

Target denominator (intensity targets only) drop-down options:

Select one of the following options:

• KWh
• MWh
• GJ
• Btu
• boe
• toe
• tce
• Gcal
• revenue passenger kilometer
• USD($) value-added
• square meter
• metric ton of aluminum
• metric ton of steel
• metric ton of cement
• metric ton of cardboard
• unit revenue
• unit FTE employee
• unit hour worked
• metric ton of product
• liter of product
• unit of production
• unit of service provided
• square foot
• kilometer
• passenger kilometer
• megawatt hour (MWh)
• barrel of oil equivalent (BOE)
• vehicle produced
• metric ton of ore processed
• ounce of gold
• ounce of platinum
• metric ton of aggregate
• billion (currency) funds under management
• hectare
• metric ton of waste
• liter of fuel
• year
• total amount of bonds outstanding at the end of the reporting period
• total amount of debt outstanding at the end of the reporting period
• Other, please specify

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

Question dependencies

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

Change from last year

Modified question

Connection to other frameworks

NZAM (FS only)

General Commitment

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)
Select from: NZ1-NZ100	Select from: Company-wide Business division Business activity Site/facility Country/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 2017- 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 2 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

Emissions reduction initiatives

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

RE100

Response options

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

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

[Add Row]

Initiative type drop-down options:

Select one of the following options

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

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

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

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

Method

Comment

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

Text field [maximum 2,400 characters]

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

Question dependencies

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

Change from last year

No change

Response options

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

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

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

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

Low-carbon products

(C4.5) Do you classify any of your existing goods and/or services as low-carbon products?

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C4.5a) Provide details of your products and/or services that you classify as low-carbon products.

Question dependencies

This question only appears if you select “Yes” in response to C4.5.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Products

Response options

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

Level of aggregation	Taxonomy used to classify product(s) or service(s) as low-carbon	Type of product(s) or service(s)	Description of product(s) or service(s)	Have you estimated the avoided emissions of this low-carbon product(s) or service(s)	Methodology used to calculate avoided emissions	Life cycle stage(s) covered for the low-carbon product(s) or services(s)
Select from: Product or service Group of products or services	Select from: Low-Carbon Investment (LCI) Registry Taxonomy Climate Bonds Taxonomy The EU Taxonomy for environmentally sustainable economic activities Green Bond Principles (ICMA) The IEA Energy Technology Perspectives Clean Energy Technology Guide No taxonomy used to classify product(s) or service(s) as low carbon Other, please specify	Select from dropdown list below	Text field [maximum 1,500 characters]	Select from: Yes No	Select from: Addressing the Avoided Emissions Challenge- Chemicals sector The Avoided Emissions Framework (AEF) Evaluating the carbon-reducing impacts of ICT Estimating and Reporting the Comparative Emissions Impacts of Products (WRI) Guidelines for Assessing the Contribution of Products to Avoided Greenhouse Gas Emissions (ILCA) Methodology for Environmental Life-Cycle Assessment of Information and Communication Technology Goods, Networks and Services (ITU-TL.1410) Other, please specify	Select from: Cradle-to-gate Cradle-to-grave Cradle-to-cradle/closed loop production Cradle-to-gate + end-of-life stage Gate-to-gate Use stage End-of-life stage Other, please specify Not applicable

Functional unit used	Reference product/service or baseline scenario used	Life cycle stage(s) covered for the reference product/service or baseline scenario	Estimated avoided emissions (metric tons CO2e per functional unit) compared to reference product/service or baseline scenario	Explain your calculation of avoided emissions, including any assumptions	Revenue generated from low-carbon product(s) or service(s) as % of total revenue in the reporting year
Text field [maximum 500 characters]	Text field [maximum 500 characters]	Select from: Cradle-to-gate Cradle-to-grave Cradle-to-cradle/closed loop production Cradle-to-gate + end-of-life stage Gate-to-gate Use stage End-of-life stage Other, please specify Not applicable	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 10 decimal places and no commas]	Text field [maximum 2,500 characters]	Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]

[Add Row]

Type of product(s) or service(s) drop-down options:

Select one of the following options:

Power

• Dry steam plant
• Flash steam plant
• Flywheel
• Geothermal electricity
• Hydropower
• Large-scale light-water nuclear reactor
• Liquid air energy storage (LAES)
• Lithium-ion batteries
• Multi-junction cell
• Onshore wind
• Organic Rankine cycle
• Parabolic trough
• Pumped storage
• Seabed fixed offshore wind turbine
• Small-scale light-water nuclear reactor
• Solar PV
• Solar tower
• Other, please specify

Heat

• Geothermal heat management
• Large-scale heat pump
• Latent heat storage (LHS)
• Solar thermal district heating
• Other, please specify

Biofuels

• Anaerobic digestor
• Bioethanol
• Biomass gasification
• Fatty acid methyl ester (FAME)
• Hydrogenated vegetable oil
• Other, please specify

Hydrogen

• Electrolysis
• Hydrogen pipelines
• Hydrogen storage tanks
• Salt cavern hydrogen storage
• Other, please specify

Ammonia

• Ammonia tankers
• Other, please specify

Batteries

• Copper recycling
• Cathode recycling
• Other, please specify

Road

• Compressed biogas engines
• Ethanol-fuelled diesel engine
• Hydrogen fuel cell
• Hydrogen Refuelling Station
• Liquified biogas engines
• Lithium-ion batteries
• Polymer electrolyte membrane fuel cell
• Other, please specify

Rail

• Magnetic levitation
• Other, please specify

Shipping

• Ammonia bunkering
• Cold ironing, alternative maritime power
• Foul Release Hull Coating
• Liquified biogas engines
• Rudder bulb
• Other, please specify

Aviation

• Geared Turbo Fan/ Ultra-High Bypass Ratio engine
• Other, please specify

Chemicals and plastics

• Chemical absorption of CO2
• Physical absorption of CO2
• Other, please specify

Iron and steel

• Chemical absorption of CO2
• Other, please specify

Cement and concrete

• Calcined clay
• Other, please specify

Pulp and paper

• Lignin extraction
• Black liquor gasification
• Other, please specify

Aluminum

• Additive manufacturing
• Other, please specify

CO2 storage

• CO2-enhance oil recovery
• Saline formation
• Other, please specify

Buildings construction and renovation

• Building orientation: Lighting
• Building orientation: Thermal performance
• Composite materials
• Dual flow ventilation
• Dynamic simulation
• Foam, caulk, tape or gaskets
• Modular components
• Natural ventilation
• Pre-casting
• Structural Insulated Panel
• Thick crystal products or thin-film products
• Other, please specify

Heating and cooling

• Advanced heat exchanger
• Air-source heat pump using heat recovery
• Aquifer thermal energy storage (ATES)
• Borehole thermal energy storage (BTES)
• Central heat pump water heaters
• Chilled water storage
• Ground-source heat pump
• Hot water tank
• Hydrogen boiler
• Pellets burning stove and boiler
• Solid-liquid ice storage
• State-of-the-art air-to-air technology
• Wood burning stove
• Other, please specify

Cooking

• Bag digester
• Composite material digester
• Improved biomass cooking stove
• Induction cooker
• LPG cooking stove
• Vitroceramic/hot plate cooking stoves
• Other, please specify

Lighting

• Conventional LED
• Organic LED
• Polymer LED
• Other, please specify

Systems integration

• Double smart grid
• Smart meter
• Other, please specify

CO2 transport

• Pipeline
• Other, please specify

Other

• Hybrid flexible demand and battery network
• Induction heating for large-scale industrial processes
• Infrared heating for large-scale industrial processes
• Other, please specify

C5 Emissions methodology

Changes in the reporting year

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

Change from last year

New question

Response options

Select one of the following options:

• Yes
• No

(C5.1a) Has your organization undergone any structural changes in the reporting year, or are any previous structural changes being accounted for in this disclosure of emissions data?

Question dependencies

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

Change from last year

New question

Response options

Please complete the following table:

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

Has there been a structural change?	Name of organization(s) acquired, divested from, or merged with*	Details of structural change(s), including completion dates*
Select all that apply: Yes, an acquisition Yes, a divestment Yes, a merger Yes, other structural change, please specify No	Text field [maximum 500 characters]	Text field [maximum 2,500 characters]

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

Question dependencies

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

Change from last year

New question

Response options

Please complete the following table:

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

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

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

Question dependencies

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

Change from last year

New question

Response options

Please complete the following table:

Base year recalculation	Base year emissions recalculation policy, including significance threshold
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	Text field [maximum 2,500 characters]

Base year emissions

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

Change from last year

Modified question (2021 C5.1)

Response options

Please complete the following table:

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

Emissions methodology

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

Change from last year

Minor change (2021 C5.2)

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 Tokyo Cap-and Trade Program
• Toitū carbonreduce programme
• Toitū carbonzero programme
• US EPA Center for Corporate Climate Leadership: Direct Fugitive Emissions from Refrigeration, Air Conditioning, Fire Suppression, and Industrial Gases
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Events and Conferences
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Purchased Electricity
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Stationary Combustion Sources
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Mobile Combustion Sources
• US EPA Mandatory Greenhouse Gas Reporting Rule
• US EPA Emissions & Generation Resource Integrated Database (eGRID)
• VfU (Verein fur Umweltmanagement) Indicators Standard
• WBCSD: The Cement CO₂ and Energy Protocol
• World Steel Association CO₂ emissions data collection guidelines
• Other, please specify

C6 Emissions data

Scope 1 emissions data

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

Change from last year

No change

Connection to other frameworks

TCFD

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

SDG

Goal 13: Climate action

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 or 2 years or 3 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 or 3 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 is selected in column 4 of C0.2]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]

Scope 2 emissions reporting

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table:

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

Scope 2 emissions data

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

Change from last year

No change

Connection to other frameworks

TCFD

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

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 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-99,999,999,999 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 or 2 years or 3 years is selected in column 4 of C0.2]	Numerical field [enter a range of 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-99,999,999,999 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 or 3 years is selected in column 4 of C0.2]	Numerical field [enter a range of 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-99,999,999,999 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 is selected in column 4 of C0.2]	Numerical field [enter a range of 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	From: [DD/MM/YYYY]	To: [DD/MM/YYYY]	Text field [maximum 2,400 characters]

Exclusions

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

Change from last year

No change

Response options

Select one of the following options:

• Yes
• No

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

Question dependencies

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

Change from last year

Modified question

Response options

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

Source	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 applicable)	Explain why this source is excluded	Estimated percentage of total Scope 1+2 emissions this excluded source represents	Explain how you estimated the percentage of emissions this excluded source represents
Text field [maximum 2,400 characters]	Select from: No emissions excluded No emissions from this source 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: No emissions excluded No emissions from this source 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: No emissions excluded No emissions from this source 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	Text field [maximum 2,400 characters]	Numeric field [enter a value of 0-100 with no decimal places]	Text field [maximum 2,500 characters]

[Add Row]

Scope 3 emissions data

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

Change from last year

Modified question

Connection to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scope 3

Response options

Please complete the following table:

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

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

Question dependencies

This question only appears you select “Yes” in response to column “Indicate if you are providing emissions data for past reporting years” in C0.2.

Change from last year

New question

Connection to other frameworks

TCFD

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

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Scope 3

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)
Past year 1 [Only ‘appears’ if 1 year or 2 years or 3 years is selected in column 4 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 or 3 years is selected in column 4 of C0.2]
Past year 3 [Only ‘appears’ if 3 years is selected in column 4 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)
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
Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Text field [maximum 5,000 characters]

Biogenic carbon data

(C6.7) Are carbon dioxide emissions from biogenic carbon relevant to your organization?

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Response options

Select one of the following options:

• Yes
• No

(C6.7a) Provide the emissions from biogenic carbon relevant to your organization in metric tons CO₂.

Question dependencies

This question only appears if you select “Yes” in response to C6.7.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Response options

Please complete the following table:

CO2 emissions from biogenic carbon (metric tons CO2)	Comment
Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Text field [maximum 2,400 characters]

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

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

Emissions intensities

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

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 for change
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 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	Text field [maximum 2,400 characters]

[Add Row]

C7 Emissions breakdown

Scope 1 breakdown: GHGs

(C7.1) Does your organization break down its Scope 1 emissions by greenhouse gas type?

Change from last year

No change

Response options

Select one of the following options:

• Yes
• No
• Don’t know

(C7.1a) Break down your total gross global Scope 1 emissions by greenhouse gas type and provide the source of each used global warming potential (GWP).

Question dependencies

This question only appears if you select “Yes” in response to C7.1.

Change from last year

Minor change

Response options

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

Greenhouse gas	Scope 1 emissions (metric tons in CO2e)	GWP Reference
Select from: CO2 CH4 N2O HFCs PFCs SF6 NF3 Other, please specify	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Select from: IPCC Sixth Assessment Report (AR6 – 100 year) IPCC Fifth Assessment Report (AR5 – 100 year) IPCC Fourth Assessment Report (AR4 - 100 year) IPCC Third Assessment Report (TAR - 100 year) IPCC Second Assessment Report (SAR - 100 year) IPCC Fourth Assessment Report (AR4 - 50 year) IPCC Third Assessment Report (TAR - 50 year) IPCC Second Assessment Report (SAR - 50 year) IPCC Sixth Assessment Report (AR6 – 20 year) IPCC Fifth Assessment Report (AR5 – 20 year) IPCC Fourth Assessment Report (AR4 - 20 year) IPCC Third Assessment Report (TAR - 20 year) IPCC Second Assessment Report (SAR - 20 year) Other, please specify

[Add Row]

Scope 1 breakdown: country

(C7.2) Break down your total gross global Scope 1 emissions by country/region.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

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

Country/Region	Scope 1 emissions (metric tons CO2e)
Select from a drop-down list of countries and regions. Please see the Technical Note “Country and Regions” for details around the available regions and their constituent countries.	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

Scope 1 breakdown: business breakdown

(C7.3) Indicate which gross global Scope 1 emissions breakdowns you are able to provide.

Change from last year

No change

Response options

Select all that apply from the following options:

• By business division
• By facility
• By activity

(C7.3a) Break down your total gross global Scope 1 emissions by business division.

Question dependencies

This question only appears if you select “By business division” in response to C7.3.

Change from last year

No change

Response options

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

Business division	Scope 1 emissions (metric tons CO2e)
Text field [maximum 500 characters]	Numerical field [enter a range of 0- 999,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

(C7.3b) Break down your total gross global Scope 1 emissions by business facility.

Question dependencies

This question only appears if you select “By facility” in response to C7.3.

Change from last year

No change

Response options

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

Facility	Scope 1 emissions (metric tons CO2e)	Latitude	Longitude
Text field [maximum 500 characters]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	Enter the latitude of your facility here using numbers between 90.000000 and -90.000000, e.g. 51.524810	Enter the longitude of your facility using numbers between 180.000000 and -180.000000, e.g. -0.106958

[Add Row]

(C7.3c) Break down your total gross global Scope 1 emissions by business activity.

Question dependencies

This question only appears if you select “By activity” in response to C7.3.

Change from last year

No change

Response options

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

Activity	Scope 1 emissions (metric tons CO2e)
Text field [maximum 500 characters]	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

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

Scope 2 breakdown: country

(C7.5) Break down your total gross global Scope 2 emissions by country/region.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

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

Country/Region	Scope 2, location-based (metric tons CO2e)	Scope 2, market-based (metric tons CO2e)
Select from a drop-down list of countries and regions. Please see the Technical Note “Country and Regions”, for details around the available regions and their constituent countries.	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

Scope 2 breakdown: business breakdowns

(C7.6) Indicate which gross global Scope 2 emissions breakdowns you are able to provide.

Change from last year

No change

Response options

Select all that apply from the following options:

• By business division
• By facility
• By activity

(C7.6a) Break down your total gross global Scope 2 emissions by business division.

Question dependencies

This question only appears if you select “By business division” in response to C7.6.

Change from last year

No change

Response options

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

Business division	Scope 2, location-based (metric tons CO2e)	Scope 2, market-based (metric tons CO2e)
Text field [500 maximum characters]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

(C7.6b) Break down your total gross global Scope 2 emissions by business facility.

Question dependencies

This question only appears if you select “By facility” in response to C7.6.

Change from last year

No change

Response options

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

Facility	Scope 2, location-based (metric tons CO2e)	Scope 2, market-based (metric tons CO2e)
Text field [maximum 500 characters]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

(C7.6c) Break down your total gross global Scope 2 emissions by business activity.

Question dependencies

This question only appears if you select “By activity” in response to C7.6.

Change from last year

No change

Response options

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

Activity	Scope 2, location-based (metric tons CO2e)	Scope 2, market-based (metric tons CO2e)
Text field [maximum 500 characters]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

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

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

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

• Chemicals
• Transport manufacturers

Emissions performance

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Select one of the following options:

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

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

No change

Response options

Select one of the following options:

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

C8 Energy

Energy spend

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

Change from last year

No change

Response options

Select one of the following options:

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

Energy-related activities

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

Question dependencies

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

Change from last year

No change

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table:

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

(C8.2b) Select the applications of your organization’s consumption of fuel.

Question dependencies

This question only appears if you select "Yes" to “Consumption of fuel (excluding feedstock)” in response to C8.2. Each option that you select in this table will appear as an additional column in C8.2c.

Change from last year

No change

Response options

Please complete the following table:

Fuel application	Indicate whether your organization undertakes this fuel application
Consumption of fuel for the generation of electricity	Select from: Yes No
Consumption of fuel for the generation of heat
Consumption of fuel for the generation of steam
Consumption of fuel for the generation of cooling
Consumption of fuel for co-generation or tri-generation

(C8.2c) State how much fuel in MWh your organization has consumed (excluding feedstocks) by fuel type.

Question dependencies

This question only appears if you select “Consumption of fuel (excluding feedstock)” in C8.2. For each fuel application selected in C8.2b a column appears in the table in addition to the “MWh fuel consumed for self-generation of heat” and “Total MWh consumed by the organization” columns. If no fuel application is selected in C8.2b then only the “Total MWh consumed by the organization” column will appear.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

Response options

Please complete the following table.

Fuels (excluding feedstocks)	Heating value	Total fuel MWh consumed by the organization	MWh fuel consumed for self-generation of electricity*	MWh fuel consumed for self-generation of heat*	MWh fuel consumed for self-generation of steam*	MWh fuel consumed for self-generation of cooling*	MWh fuel consumed for self- cogeneration or self-trigeneration*	Comment
Sustainable biomass	Select from: LHV HHV Unable to confirm heating value	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 9,999,999,999 using up to 2 decimal places and no commas]	Text field [maximum 2,400 characters]
Other biomass
Other renewable fuels (e.g. renewable hydrogen)
Coal
Oil
Gas
Other non-renewable fuels (e.g. non-renewable hydrogen)
Total fuel

[Fixed Row]

(C8.2d) Provide details on the electricity, heat, steam, and cooling your organization has generated and consumed in the reporting year.

Question Dependencies

This question only appears if you select “Generation of electricity, heat, steam, or cooling” in response to C8.2.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

Please complete the following table:

Energy Carrier	Total Gross generation (MWh)	Generation that is consumed by the organization (MWh)	Gross generation from renewable sources (MWh)	Generation from renewable sources that is consumed by the organization (MWh)
Electricity	Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]	Numerical field [enter a number from 0 to 999,999,999 using up to 2 decimal places and no commas]
Heat
Steam
Cooling

(C8.2e) Provide details on the electricity, heat, steam, and/or cooling amounts that were accounted for at a zero or near-zero emission factor in the market-based Scope 2 figure reported in C6.3.

Question dependencies

This question only appears if you select “We are reporting a Scope 2, market-based figure” in response to C6.2. This question is not presented to RE100 members.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 12: Responsible consumption and production

Goal 13: Climate action

Response options

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

Sourcing method	Energy carrier	Low-carbon technology type	Country/area of low-carbon energy consumption	Tracking instrument used	Low-carbon energy consumed via selected sourcing method in the reporting year (MWh)	Country/area of origin (generation) of the low-carbon energy or energy attribute	Commissioning year of the energy generation facility (e.g. date of first commercial operation or repowering)	Comment
Select from: None (no active purchases of low-carbon electricity, heat, steam or cooling) Purchase from an on-site installation owned by a third party Direct line to an off-site generator owned by a third party with no grid transfers Direct procurement from an off-site grid- connected generator e.g. Power purchase agreement (PPA) Green electricity products from an energy supplier (e.g. green tariffs) Unbundled energy attribute certificates (EACs) purchase Default delivered electricity from the grid (e.g. standard product offering by an energy supplier), supported by energy attribute certificates Default delivered electricity from the grid (e.g. standard product offering by an energy supplier) from a grid that is 95% or more low-carbon and where there is no mechanism for specifically allocating low-carbon electricity Heat/steam/cooling supply agreement Other, please specify	Select from: Electricity Heat Steam Cooling Heat, steam and cooling combined	Select from: Solar Wind Large hydropower (>25 MW) Small hydropower (<25 MW) Hydropower (capacity unknown) Nuclear Sustainable biomass Other biomass Renewable hydrogen fuel cell Marine Geothermal Fossil-fuel plants fitted with CCS Low-carbon energy mix, please specify Renewable energy mix, please specify	Select from: [Country/area drop-down list]	Select from: Contract GEC GO Indian REC I-REC J-Credit Australian LGC NFC – Renewable REGO TIGR T-REC US-REC Other, please specify No instrument used	Numerical field [enter a number from 0 to 999,999,999,999 using up to 2 decimal places and no commas]	Select from: [Country/area drop-down list]	Numerical field [enter a number between 1900-2021]	Text field [maximum 2,500 characters]

[Add Row]

(C8.2g) Provide a breakdown of your non-fuel energy consumption by country.

Change from last year

New question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

Goal 13: Climate action

RE100

Response options

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

*Column presented to RE100 members only.

Country/area	Consumption of electricity (MWh)	Consumption of heat, steam, and cooling (MWh)	Total non-fuel energy consumption (MWh) [Auto-calculated]	Is this consumption excluded from your RE100 commitment?*
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]	Numerical field [0-999,999,999,999]	Select from: Yes No

[Add row]

C9 Additional metrics

Other climate-related metrics

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

Change from last year

No change

Connection to other frameworks

TCFD

Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Response options

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

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

[Add Row]

C10 Verification

Verification

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

Change from last year

No change

Response options

Please complete the following table:

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

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

Question dependencies

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

Change from last year

Minor Change

Connection to other frameworks

RE100

Response options

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

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

[Add Row]

Relevant standard drop-down options:

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

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

Question dependencies

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

Change from last year

Minor change

Connection to other frameworks

RE100

Response options

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

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

[Add Row]

Relevant standard drop-down options:

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

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

Question dependencies

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

Change from last year

Minor change

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
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-1
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• SSAE 3000
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO2 Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• Toitū Envirocare’s carbonreduce certification standard
• Tokyo Emissions Trading Scheme
• Other, please specify

Other verified data

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

Change from last year

No change

Response options

Select one of the following options:

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

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

Question dependencies

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

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

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 Don’t know Other, please specify	Text field [maximum 1,500 characters]	Text field [maximum 1,500 characters]

[Add Row]

C11 Carbon pricing

Carbon pricing systems

(C11.1) Are any of your operations or activities regulated by a carbon pricing system (i.e. ETS, Cap & Trade or Carbon Tax)?

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No, but we anticipate being regulated in the next three years
• No, and we do not anticipate being regulated in the next three years

(C11.1a) Select the carbon pricing regulation(s) which impacts your operations.

Question dependencies

This question only appears if you select “Yes” in response to C11.1.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Select all that apply from the following options:

• Alberta TIER - ETS
• Argentina carbon tax
• Australia ERF Safeguard Mechanism – ETS
• Baja California carbon tax
• BC carbon tax
• BC GGIRCA - ETS
• Beijing pilot ETS
• California CaT – ETS
• Canada federal fuel charge
• Canada federal Output Based Pricing System (OBPS) - ETS
• Chile carbon tax
• China national ETS
• Chongqing pilot ETS
• Colombia carbon tax
• Denmark carbon tax
• Estonia carbon tax
• EU ETS
• Finland carbon tax
• France carbon tax
• Fujian pilot ETS
• Germany ETS
• Guangdong pilot ETS
• Hubei pilot ETS
• Iceland carbon tax
• Ireland carbon tax
• Japan carbon tax
• Kazakhstan ETS
• Korea ETS
• Latvia carbon tax
• Liechtenstein carbon tax
• Luxembourg carbon tax
• Massachusetts state ETS
• Mexico carbon tax
• Mexico pilot ETS
• Netherlands carbon tax
• New Brunswick carbon tax
• New Brunswick ETS
• New Zealand ETS
• Newfoundland and Labrador carbon tax
• Newfoundland and Labrador PSS - ETS
• Northwest Territories carbon tax
• Norway carbon tax
• Nova Scotia CaT - ETS
• Poland carbon tax
• Portugal carbon tax
• Prince Edward Island carbon tax
• Québec CaT - ETS
• RGGI - ETS
• Saitama ETS
• Saskatchewan OBPS - ETS
• Shanghai pilot ETS
• Shenzhen pilot ETS
• Singapore carbon tax
• Slovenia carbon tax
• South Africa carbon tax
• Spain carbon tax
• Sweden carbon tax
• Switzerland carbon tax Switzerland ETS
• Tamaulipas carbon tax
• Tianjin pilot ETS
• Tokyo CaT - ETS
• UK carbon price floor
• UK ETS
• Ukraine carbon tax
• Washington CAR – ETS
• Zacatecas carbon tax
• Other carbon tax, please specify
• Other ETS, please specify

(C11.1b) Complete the following table for each of the emissions trading schemes you are regulated by.

Question dependencies

This question only appears if you select an emissions trading option in response to C11.1a.

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table.

System name	% of Scope 1 emissions covered by the ETS	% of Scope 2 emissions covered by the ETS	Period start date	Period end date
Fixed table rows are populated by selection in C11.1a	Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]	Enter the start date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.	Enter the finish date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.

Allowances allocated	Allowances purchased	Verified Scope 1 emissions in metric tons CO2e	Verified Scope 2 emissions in metric tons CO2e	Details of ownership	Comment
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Select from: Facilities we own and operate Facilities we own but do not operate Facilities we operate but do not own Other, please specify	Text field [maximum 2,400 characters]

(C11.1c) Complete the following table for each of the tax systems you are regulated by.

Question dependencies

This question only appears if you select a carbon tax system in response to C11.1a.

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Please complete the following table

Tax system	Period start date	Period end date	% of total Scope 1 emissions covered by tax	Total cost of tax paid	Comment
Fixed table rows are populated by selection in C11.1a	Enter the start date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.	Enter the finish date that applies to the data in the row. Use the calendar button or enter dates manually in the format DD/MM/YYYY. Please note that the period reported should overlap with the reporting year.	Numerical field [enter a number from 0-100 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places and no commas]	Text field [maximum 2,400 characters]

(C11.1d) What is your strategy for complying with the systems you are regulated by or anticipate being regulated by?

Question dependencies

This question only appears if you select “Yes” or “No, but we anticipate being regulated in the next three years” in response to C11.1

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

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

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

Project-based carbon credits

(C11.2) Has your organization originated or purchased any project-based carbon credits within the reporting period?

Change from last year

No change

Connection to other frameworks

SDG

Goal 13: Climate action

Response options

Select one of the following options:

• Yes
• No

(C11.2a) Provide details of the project-based carbon credits originated or purchased by your organization in the reporting period.

Question dependencies

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

Change from last year

Modified guidance

Connection to other frameworks

SDG

Goal 13: Climate action

NZAM (FS only)

Commitment 4

Response options

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

Credit origination or credit purchase	Project type	Project identification	Verified to which standard
Select from: Credit origination Credit purchase	Select from: Agriculture Biomass energy Cement CO2 usage Coal mine/bed CH4 Energy distribution Energy efficiency: households Energy efficiency: industry Energy efficiency: own generation Energy efficiency: service Energy efficiency: supply side Forests Fossil fuel switch Fugitive Geothermal HFCs Hydro Landfill gas Methane avoidance N2O PFCs and SF6 Solar Tidal Transport Wind Other, please specify	Text field [maximum 2,400 characters]	Select from: CDM (Clean Development Mechanism) JI (Joint Implementation) Gold Standard VCS (Verified Carbon Standard) VER+ (TÜV SÜD standard) CAR (The Climate Action Reserve) ACR (American Carbon Registry) CCBS (developed by the Climate, Community and Biodiversity Alliance, CCBA) Plan Vivo Emissions Reduction Fund of the Australian Government Not yet verified Other, please specify

Number of credits (metric tons CO2e)	Number of credits (metric tons CO2e): Risk adjusted volume	Credits cancelled	Purpose, e.g. compliance
Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Select from: Yes No Not relevant	Select from: Compliance Voluntary Offsetting Not applicable Other, please specify

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Internal price on carbon

(C11.3) Does your organization use an internal price on carbon?

Change from last year

No change

Response options

Select one of the following options:

• Yes
• No, but we anticipate doing so in the next two years
• No, and we don’t anticipate doing so in the next two years

(C11.3a) Provide details of how your organization uses an internal price on carbon.

Question dependencies

This question only appears if you select “Yes” in response to C11.3.

Change from last year

No change

Connection to other frameworks

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

Internal carbon pricing

Response options

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

Objective for implementing an internal carbon price	GHG Scope	Application	Actual price(s) used (Currency /metric ton)	Variance of price(s) used	Type of internal carbon price	Impact & implication
Select all that apply: Navigate GHG regulations Stakeholder expectations Change internal behavior Drive energy efficiency Drive low-carbon investment Stress test investments Identify and seize low-carbon opportunities Supplier engagement Other, please specify	Select all that apply: Scope 1 Scope 2 Scope 3	Corporate structure that price is applied to (i.e. business units, corporate divisions, facilities) Text field [maximum 1,000 characters]	Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no commas]	Text field [maximum 2,400 characters]	Select all that apply: Shadow price Internal fee Internal trading Implicit price Offsets Other, please specify	Text field [maximum 2,400 characters]

[Add Row]

C12 Engagement

Value chain engagement

(C12.1) Do you engage with your value chain on climate-related issues?

Change from last year

Minor change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Select all that apply from the following options:

• Yes, our suppliers
• Yes, our customers/clients
• Yes, our investees [Financial services only]
• Yes, other partners in the value chain
• No, we do not engage

(C12.1a) Provide details of your climate-related supplier engagement strategy.

Question dependencies

This question only appears if you select “Yes, our suppliers” in response to C12.1.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

RE100

Response options

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

Type of engagement	Details of engagement	% of suppliers by number	% total procurement spend (direct and indirect)	% of supplier-related Scope 3 emissions as reported in C6.5	Rationale for the coverage of your engagement	Impact of engagement, including measures of success	Comment
Select from: Information collection (understanding supplier behavior) Engagement & incentivization (changing supplier behavior) Innovation & collaboration (changing markets) Other, please specify	Select all that apply: Information collection (understanding supplier behavior) Collect climate change and carbon 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 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 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 Other, please specify	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Text field [maximum 2,400 characters]	Text field [maximum 2,400 characters]	Text field [maximum 2,400 characters]

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(C12.1b) Give details of your climate-related engagement strategy with your customers.

Question dependencies

This question only appears if you select “Yes, our customers/clients” in response to C12.1.

Change from last year

Modified guidance. Removed question for FS.

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

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

Type of engagement	Details of engagement	% of customers by number	% customer-related Scope 3 emissions as reported in C6.5	Please explain the rationale for selecting this group of customers and scope of engagement	Impact of engagement, including measures of success
Select from: Education/information sharing Collaboration & innovation Other, please specify	Select from drop-down options below	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Text field [maximum 2,400 characters]	Text field [maximum 2,400 characters]

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Details of engagement drop-down options:

Education/ information sharing

Select one of the following options:

• Run an engagement campaign to educate customers about your climate change performance and strategy
• Run an engagement campaign to educate customers about the climate change impacts of (using) your products, goods, and/or services
• Share information about your products and relevant certification schemes (i.e. Energy STAR)

Collaboration & Innovation

Select one of the following options:

• Run a campaign to encourage innovation to reduce climate change impacts
• Other, please specify

(C12.1d) Give details of your climate-related engagement strategy with other partners in the value chain.

Question dependencies

This question only appears if you select “Yes, other partners in the value chain” in response to C12.1.

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

NZAM (FS only)

Commitment 8

Response options

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

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

(C12.1e) Why do you not engage with any elements of your value chain on climate-related issues, and what are your plans to do so in the future?

Question dependencies

This question only appears if you select “No, we do not engage” in response to C12.1.

Change from last year

No change

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

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

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

Climate-related requirements

(C12.2) Do your suppliers have to meet climate-related requirements as part of your organization’s purchasing process?

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Select one of the following options:

• Yes, climate-related requirements are included in our supplier contracts
• Yes, suppliers have to meet climate-related requirements, but they are not included in our supplier contracts
• No, but we plan to introduce climate-related requirements within the next two years
• No, and we do not plan to introduce climate-related requirements within the next two years

(C12.2a) Provide details of the climate-related requirements that suppliers have to meet as part of your organization’s purchasing process and the compliance mechanisms in place.

Question dependencies

This question only appears if any “Yes…” option is selected in response to C12.2.

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

RE100

Response options

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

Climate-related requirement	Description of this climate related requirement	% suppliers by procurement spend that have to comply with this climate-related requirement	% suppliers by procurement spend in compliance with this climate-related requirement	Mechanisms for monitoring compliance with this climate-related requirement	Response to supplier non-compliance with this climate-related requirement
Select from drop-down options below	Text field [maximum 1,500 characters]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]	Select all that apply: Certification Supplier self-assessment First-party verification Second-party verification Off-site third-party verification On-site third-party verification Grievance mechanism/Whistleblowing hotline Supplier scorecard or rating No mechanism for monitoring compliance Other, please specify	Select from: Exclude No response Retain and engage Suspend and engage Other, please specify

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Climate-related requirement drop-down options:

• Complying with regulatory requirements
• Climate-related disclosure through a public platform
• Climate-related disclosure through a non-public platform
• Fugitive emissions reductions
• Implementation of emissions reduction initiatives
• Measuring product-level emissions
• Purchasing renewable energy
• Setting a low-carbon energy target
• Meeting minimum emissions intensity standards for the supplied product or service
• Product Carbon Footprint (PCF) reductions
• Setting a science-based emissions reduction target
• Setting a renewable energy target
• Waste reduction and material circularity
• Other, please specify

Question Question C-AC12.2/C-FB12.2/C-PF12.2 only applies to organizations with activities in the following sectors:

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

Public policy engagement

(C12.3) Does your organization engage in activities that could either directly or indirectly influence policy, law, or regulation that may impact the climate?

Change from last year

Modified question

Connection other frameworks

NZAM (FS only)

Commitment 9

Response options

Please complete the following table.

Direct or indirect engagement that could 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 engagement activities are consistent with your overall climate change strategy	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, we engage indirectly through trade associations Yes, we engage indirectly by funding other organizations whose activities may influence policy, law, or regulation that may significantly impact the climate No	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	[Attachments(s)]	Text field [maximum 2,500 characters]	Select from: Important but not an immediate priority Judged to be unimportant Lack of internal resources No instruction from management Other, please specify	Text field [maximum 2,500 characters]

(C12.3a) On what policy, law, or regulation that may impact the climate has your organization been engaging directly with policy makers in the reporting year?

Question dependencies

This question only appears if you select “Direct engagement with policy makers” in response to C12.3.

Change from last year

Modified question

Connection to other frameworks

NZAM (FS only)

Commitment 9

Response options

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

Focus of policy, law, or regulation that may impact the climate	Specify the policy, law, or regulation on which your organization is engaging with policy makers	Policy, law, or regulation geographic coverage	Country/region the policy, law, or regulation applies to	Your organization’s position on the policy, law, or regulation	Description of engagement with policy makers	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 is aligned with the goals of the Paris Agreement?
Select all that apply from the drop-down below	Text field [maximum 1,500 characters]	Select from: Global Regional National Sub-national Unknown	Select all that apply: [Country/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]	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

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Focus of policy, law or regulation that may impact the climate drop-down options (column 1)

• Adaptation and/or resilience to climate change
• Carbon tax
• Circular economy
• Climate-related targets
• Electricity grid access for renewables
• Emissions trading schemes
• Energy attribute certificate systems
• Extended Producer Responsibility (EPR)
• Food security
• Green electricity tariffs
• International trade agreement
• Low-carbon, non-renewable energy generation
• Mandatory climate-related reporting
• Methane emissions
• Minimum energy efficiency requirements
• New fossil fuel energy generation capacity
• Renewable energy generation
• Subsidies for fossil fuel exploration and/or extraction
• Subsidies for renewable energy projects
• Subsidies on products
• Sustainable finance
• Taxes on products
• Traceability requirements
• Transparency requirements
• Verification and audits
• Other, please specify

(C12.3b) Provide details of the trade associations your organization 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 we engage indirectly through trade associations” in response to column 1 in C12.3.

Change from last year

Modified question (2021 C12.3c)

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 consistent with theirs?	Has your organization influenced, or is your organization attempting to influence their position?	State the trade association’s position on climate change, explain where your organization’s position differs, and how you are attempting to influence their position (if applicable)	Funding figure your organization provided to this trade association in the reporting year, if applicable (currency as selected in C0.4) (optional)	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: We have already influenced them to change their position We are attempting to influence them to change their position We publicly promote their current position We publicly oppose their current position We are planning to terminate our membership within the next two years We are not attempting to influence 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 of Automobile Manufacturers
• American Chemistry Council
• American Fuel & Petrochemical Manufacturers
• American Legislative Exchange Council
• American Petroleum Institute
• American Wind Energy Association (AWEA)
• Business Council of Australia
• Business Roundtable
• BusinessEurope
• 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
• 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 Steel Association
• Other, please specify

(C12.3c) Provide details of the funding you provided to other organizations 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 engage indirectly by funding other organizations whose activities may influence policy, law or regulation that may impact the climate” in response to C12.3.

Change from last year

Modified question (2021 C12.3e)

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	State the organization to which you provided funding	Funding figure your organization provided to this organization 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 International Governmental Organization (IGO) Non-Governmental Organization (NGO) or charitable organization Political party 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

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Communications

(C12.4) Have you published information about your organization’s response to climate change and GHG emissions performance for this reporting year in places other than in your CDP response? If so, please attach the publication(s).

Change from last year

Modified guidance

Connection to other frameworks

Goal 12: Responsible consumption and production

Response options

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

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]

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C13 Module Dependencies

Module C13 only applies to organizations with activities in the following sectors:

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

C14 Module Dependencies

Module C14 only applies to organizations with activities in the Financial Services sector.

C15 Biodiversity

Biodiversity

(C15.1) Is there board-level oversight and/or executive management-level responsibility for biodiversity-related matters within your organization?

Change from last year

New question

Connection to other frameworks

SDG

Goal 15: Life on land

Response options

Please complete the following table:

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

Board-level oversight and/or executive management-level responsibility for biodiversity-related issues	Description of oversight and objectives relating to biodiversity*	Scope of board-level oversight [FS Only]*
Select from: Yes, both board-level oversight and executive management-level responsibility Yes, board-level oversight Yes, executive management-level responsibility No, but we plan to have both within the next two years No, and we do not plan to have both within the next two years	Text field [maximum 2,500 characters]	Select all that apply: Risks and opportunities to our own operations Risks and opportunities to our bank lending activities Risks and opportunities to our investment activities Risks and opportunities to our insurance underwriting activities The impact of our own operations on biodiversity The impact of our bank lending activities on biodiversity The impact of our investing activities on biodiversity The impact of our insurance underwriting activities on biodiversity

(C15.2) Has your organization made a public commitment and/or endorsed any initiatives related to biodiversity?

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Goal 13: Climate Action

Goal 15: Life on land

Response options

Please complete the following table:

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

Indicate whether your organization made a public commitment or endorsed any initiatives related to biodiversity	Biodiversity-related public commitments*	Initiatives endorsed*
Select from: Yes, we have made public commitments and publicly endorsed initiatives related to biodiversity Yes, we have made public commitments only Yes, we have endorsed initiatives only No, but we plan to do so within the next 2 years No, and we do not plan to do so within the next 2 years	Select all that apply: Commitment to Net Positive Gain Commitment to No Net Loss Adoption of the mitigation hierarchy approach Commitment to not explore or develop in legally designated protected areas Commitment to respect legally designated protected areas Commitment to avoidance of negative impacts on threatened and protected species Commitment to no conversion of High Conservation Value areas Commitment to secure Free, Prior and Informed Consent (FPIC) of Indigenous Peoples Commitment to no trade of CITES listed species Other, please specify	Select all that apply: CBD - Global Biodiversity Framework SDG CITES F4B - Finance for Biodiversity PBAF - Partnership for Biodiversity Accounting Financials [FS only] Other, please specify

(C15.3) Does your organization assess the impact of its value chain on biodiversity?

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table:

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

Does your organization assess the impact of its value chain on biodiversity?

Portfolio [FS only]*

Select from: Yes, we assess impacts on biodiversity in both our upstream and downstream value chain Yes, we assess impacts on biodiversity in our upstream value chain only Yes, we assess impacts on biodiversity in our downstream value chain only No, but we plan to assess biodiversity-related impacts within the next two years No, and we do not plan to assess biodiversity-related impacts within the next two years

Select all that apply: Bank lending portfolio (Bank) Investing portfolio (Asset manager) Investing portfolio (Asset owner) Insurance underwriting portfolio (Insurance company)

(C15.4) What actions has your organization taken in the reporting year to progress your biodiversity-related commitments?

Change from last year

New question

Connection to other frameworks

SDG

Goal 15: Life on Land

Response options

Please complete the following table:

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

Have you taken any actions in the reporting period to progress your biodiversity-related commitments?	Type of action taken to progress biodiversity- related commitments*
Select from: Yes, we are taking actions to progress our biodiversity-related commitments No, we are not taking any actions to progress our biodiversity-related commitments No, we are not taking any actions to progress our biodiversity-related commitments, but we plan to within the next two years No, and we do not plan to undertake any biodiversity-related actions	Select all that apply: Land/water protection Land/water management Species management Education & awareness Law & policy Livelihood, economic & other incentives Other, please specify

(C15.5) Does your organization use biodiversity indicators to monitor performance across its activities?

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

Please complete the following table:

Does your organization use indicators to monitor biodiversity performance?	Indicators used to monitor biodiversity performance
Select from: Yes, we use indicators No, we do not use indicators, but plan to within the next two years No	Select all that apply: State and benefit indicators Pressure indicators Response indicators Other, please specify

(C15.6) Have you published information about your organization’s response to biodiversity-related issues for this reporting year in places other than in your CDP response? If so, please attach the publication(s).

Change from last year

New question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

Response options

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

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

Report type	Content elements*	Attach the document and indicate where in the document the relevant biodiversity information is located*
Select from: In mainstream financial reports In other regulatory filings In voluntary sustainability report or other voluntary communications No publications Other, please specify	Select all that apply: Content of biodiversity-related policies or commitments Governance Impacts on biodiversity Details on biodiversity indicators Influence on public policy and lobbying Risks and opportunities Biodiversity strategy Other, please specify	Text field [250 characters] Attach your document here

[Add row]

C16 Signoff

Further information

(C-FI) Use this field to provide any additional information or context that you feel is relevant to your organization's response. Please note that this field is optional and is not scored.

Change from last year

No change

Response options

This is an open text question with a limit of 9,999 characters.

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

Signoff

(C16.1) Provide details for the person that has signed off (approved) your CDP climate change response.

Change from last year

No change (2021 C15.1)

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

SC Supply chain

Supply chain introduction

(SC0.0) If you would like to do so, please provide a separate introduction to this module.

Change from last year

No change

Response options

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

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

(SC0.1) What is your company’s annual revenue for the stated reporting period?

Change from last year

No change

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.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 12: Responsible consumption and production

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	Allocation level	Allocation level detail	Emissions in metric tons of CO2e	Uncertainty (± %)
Select from: [Drop-down menu of requesting members]	Select from: Scope 1 Scope 2 Scope 3	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]	Percentage field [enter a percentage from 0-999,999 using a maximum of 4 decimal places]

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
Text field [maximum 2,500 characters]	Select from: Yes No	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]

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*Has the allocation of emissions to your customers been externally verified?

Description of allocation method drop-down options (column 9)

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 11)

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).

Change from last year

No change

Response options

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

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

(SC1.3) What are the challenges in allocating emissions to different customers, and what would help you to overcome these challenges?

Change from last year

No change

Response options

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

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]

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(SC1.4) Do you plan to develop your capabilities to allocate emissions to your customers in the future?

Change from last year

No change

Response options

Select one of the following options:

• Yes
• No

(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.

Change from last year

No change

Response options

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

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

(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.

Change from last year

No change

Response options

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

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

Collaborative opportunities

(SC2.1) Please propose any mutually beneficial climate-related projects you could collaborate on with specific CDP Supply Chain members.

Change from last year

No change

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

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]

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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?

Change from last year

No change

Response options

Select one of the following options:

• Yes
• No

(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.

Change from last year

Modified question

Connection to other frameworks

SDG

Goal 7: Affordable and clean energy

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: Yes No

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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

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Questions SC3.1 - SC3.2a on the CDP Action Exchange have been removed for the 2022 disclosure cycle.

Product (goods and services) level data

(SC4.1) Are you providing product level data for your organization’s goods or services?

Change from last year

No change

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.

Change from last year

No change

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.

Change from last year

No change

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]	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

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