CDP 2022 Climate Change scoring methodology

Introduction

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

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

Essential reading

This methodology should be used in conjunction with the CDP climate change questionnaire reporting guidance 2022, and the 2022 CDP scoring introduction document. It is strongly recommended that you familiarize yourself with the contents of both the Scoring introduction and the guidance before using the scoring methodology. The Scoring Introduction document provides an overview of CDP scoring, including details of thresholds and scoring eligibility, and contains information essential for the understanding and correct use of this scoring methodology

Leadership and A-list criteria

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

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

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

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

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

- Submission of a public response

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

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

Primary sector scoring

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

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

Cross checks

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

Status of this methodology

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

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

CDP Climate Change Scoring Methodology 2022 - Version Control

Version number	Release/revision date	Revision summary
1.0	11/03/2022	First version
1.1	16/03/2022	Clarification of point allocation C4.2 Modification of Management level scoring in question C4.2a Modification of Management level scoring in question C8.2e Clarification of Leadership scoring in question C-FS2.2d Clarification of Management scoring in question C-FS12.1b Modification of Management scoring in question C-FS12.2 Modification of Awareness scoring in question C4.1a and C4.1b Modification of Management scoring in question C4.1a and C4.1b
1.2	25/03/2022	Modification of Management level scoring in question C4.2 Modification of Disclosure level scoring in question C-FS4.1d Clarification of Awareness and Management level scoring in question C4.2a Clarification of Management level scoring in question C4.2c Clarification of Awareness level scoring in C6.10 Modification of Awareness and Management level scoring in question C-FS14.1 Modification of Management level scoring in question C-FS14.1a Modification of Awareness level scoring in question C-FS14.1b Clarification of Awareness, Management and Leadership level scoring in question C16.1
1.3	01/04/2022	Route added for Management level scoring in question C-FS4.1d Removal of Awareness and addition of Management level scoring in question C-AC12.2/C-FB12.2/C-PF12.2 Addition of Awareness level scoring in question C-CN9.10/C-RE9.10 Clarification of Disclosure level scoring in question C1.1a, C1.1b, C1.2, C1.3a, C4.3c and C-OG9.3e Clarification of Management level scoring in question C3.2a
1.4	07/04/2022	Clarification of Management level scoring pre-requisite in question C2.1b Clarification of Management level scoring routes in question C-OG4.6 Clarification of Awareness level point allocation in question C-CO7.1b Modification of Management level scoring in question C4.2 Modification of Leadership level scoring in question C10.1c
1.5	14/04/2022	Modification of Management level scoring in question C8.2c for Steel and Chemicals Clarification of Leadership level scoring in question C4.1a Addition of criteria for question C2.4a for Financial services Clarification of point allocation in question C12.3c Clarification of Management level scoring in question C4.2b
1.6	21/04/2022	Modification of Management level scoring in question C7.9a Clarification of Awareness level scoring in question C4.1a Modification of Management level scoring in question C4.2b for Capital Goods Modification of Leadership level scoring in question C4.1b for General and Electric Utilities Clarification of Management level point allocation in question C4.1b for General, Electric Utilities, Oil & Gas, Coal, Financial Services, Capital Goods and Transport OEMS Clarification of Management level scoring in question C10.1c
1.7	28/04/2022	Clarification of Management level scoring in questions C3.2b, C4.1c, C-OG4.7b, C8.2e, C12.1a, C12.1b, C-FS12.1b, C-FS12.1c and C12.1d Modification of Management level scoring in question C4.3d
1.8	29/04/2022	Modification of Management and Leadership level scoring in question C10.1c Modification of Management level scoring in question C4.1a and C4.1b Modification of Awareness level scoring in question C6.5
1.9	05/05/2022	Modification of Management level scoring in questions C-OG4.7a and C-CO4.7a Clarification of Management level scoring in question C4.3b Modification of Leadership level scoring in question C2.3b Modification of Management level scoring in question C6.4a Clarification of Leadership level scoring in question C10.1c
2.0	06/05/2022	Clarification of Awareness level scoring in question C4.2c for Electric Utilities Clarification of Management and Leadership level scoring in questions C4.1a and C4.1b for all sectors Addition of Routes at Leadership level scoring in questions C4.1a and C4.1b for Electric Utilities, Oil and Gas, Coal, Capital Goods, Transport OEMS and Transport OEMS-EPM Clarification of Management level scoring in question C8.2e
2.1	13/5/2022	Clarification of Awareness and Management level scoring in question C4.2a for minimum tier Clarification of Management level scoring in questions C4.1c, C4.2b and C4.3d for minimum tier Modification of Management level scoring in questions C4.1a and C4.1b for general, Oil and Gas, Coal, Electric Utilities, Transport OEMS, Financial Services and Capital Goods Modification of Management level scoring in question C4.2 for Financial Services Clarification of Management level scoring for question C3.2a for Financial Services Clarification of Awareness and Management level scoring in question C12.3b Clarification of Management level scoring in questions C-CO4.8, C-OG4.8 and C4.2 Modification of Management level scoring in question C6.4a
2.2	19/5/2022	Modification of Management level scoring in question C4.1a for minimum tier Modification of Management level scoring in question C4.1b for minimum tier Modification of eligibility criteria of Management level scoring in question C2.3a for General and Financial Services Clarification of Management level scoring in question C6.10 for General and minimum tier Modification of Management level scoring in question C4.2b for General and all sectors Addition of routes to Disclosure level scoring in question C8.2i Clarification of Management level scoring in question C4.1b
2.3	20/5/2022	Clarification of Leadership level scoring in question C4.1a for all sectors and minimum tier
2.4	30/05/2022	Modification of Management level scoring in question C10.1c for Financial Services Clarification of Disclosure level scoring in question C4.2c for Financial Services, Electric Utilities and Minimum tier Modification of Awareness level scoring in questions C12.1a, C12.1b and C-FS12.1b
2.5	31/05/2022	Modification of Management level scoring in question FW-FS3.3a Modification of Leadership level scoring in question C4.1a for General, Electric Utilities, Coal, Oil & Gas, Capital Goods and Transport OEMS/OEMS-EPM Modification of Management level scoring in question C-FS4.1d
2.6	09/06/2022	Clarification of Awareness level scoring in question C4.5a Clarification of Management level scoring in question C7.9a and C12.4 Modification of Disclosure level scoring in C-FS12.1b and C-FS12.1c Modification of Awareness level scoring in CFS12.1c Addition of Routes at Management level scoring of C-EU9.5a and C4.2c for Electric Utilities companies Addition of Routes at Awareness level scoring of C-EU9.5a
2.7	16/06/2022	Addition of 'One row scored' at Awareness and Management level scoring in C6.10 Modification of point allocation at Management level in C-OG4.8 Modification of point allocation at Awareness level in C-CN9.10/C-RE9.10 Addition of 'One row scored' at Management level in C-OG6.12 Modification of Awareness and Management level scoring in C-FS12.2a Modification of Awareness and Management level scoring in C-FS14.1
2.8	23/06/2022	Removal of Management level scoring in C-AC6.8/C-FB6.8/C-PF6.8
2.9	30/06/2022	Modification of Management level scoring in C-FS12.5 Clarification of point allocation table at Disclosure level in C-FS3.7a
3.0	07/07/2022	Clarification of point allocation table at Management level in C1.2a Modification of Management level scoring in C4.5a Clarification of Leadership level scoring in C4.1a for Capital Goods, Coal, Oil and Gas, Electric Utilities and Transport OEMS/OEMS-EPM
3.1	14/07/2022	Modification of Management level scoring in C6.5 for Capital Goods, Coal, Oil and Gas, Transport OEMS/OEMS-EPM, Agricultural Commodities and Food, Beverage and Tobacco Modification of Leadership level scoring in C4.1a and C4.1b for Capital goods, Coal, Oil and Gas and Transport OEMS/OEMS-EPM
3.2	21/07/2022	Modification of Disclosure level scoring in C8.2c Modification of Awareness level scoring in C-AC6.8a/FB6.8a/PF6.8a
3.3	27/07/2022	Minimum tier addition of Management and Leadership level scoring in C2.1
3.4	31/08/2022	Modification to Disclosure level scoring in C-AC6.8a Point allocation modification at Disclosure level in C-CH8.2d Modification to Disclosure level scoring in C-OG6.13 Point allocation modification at Disclosure level in C-CO9.2a Modification to minimum tier scoring in C2.1

C0 Introduction

Introduction

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

Response options

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

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

C0.1 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Maximum possible points scored at Disclosure level - 1 point

Point Allocation

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

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

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

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

C0.2 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

Country/area

Select all that apply:

[Country/area drop-down list]

C0.3 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

Currency
Select from: [Currency drop-down list]

Currency

Select from:

[Currency drop-down list]

C0.4 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Select one of the following options:

Financial control
Operational control
Equity share
Other, please specify

C0.5 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

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

[Add row]

C0.8 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

C1 Governance

Module C1 Scoring Notes

Please note that:

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

- If question C1.2 is not answered, question C1.2a will be scored as per question not answered;

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

Board oversight

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

Response options

Select one of the following options:

Yes
No

C1.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Position of individual(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]

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]

C1.1a - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Position of individual(s)'
- 'Please explain'

One row scored

Awareness scoring criteria

All columns completed in one row - 1 point

Management scoring criteria

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

Text answer provided in column 'Please explain':
Does not contradict option selected in column 'Position of individual(s)' AND
Provides an explanation of how the individual's responsibility is related to climate issues - 2 points

One row scored

Leadership scoring criteria

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

i) Any of the following selected in 'Position of individuals(s)' - 1 point
- 'Board Chair'
- 'Board-level committee'
- 'Director on board'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'Chief Procurement Officer (CPO)'
- 'Chief Risk Officer (CRO)'
- 'Chief Sustainability Officer (CSO)'
- 'Other C-Suite Officer'
- 'President'

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

ii) Text answer in column 'Please explain' provides at least one example of a climate-related decision made by the individual/committee within the last two years - 1 point

One row scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Frequency with which climate-related issues are a scheduled agenda item	Governance mechanisms into which climate-related issues are integrated	[FINANCIAL SERVICES ONLY] Scope of board-level oversight	Please explain
Select from: Scheduled - all meetings Scheduled - some meetings Sporadic - as important matters arise Other, please specify	Select all that apply: 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]

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]

C1.1b - Scoring criteria

Disclosure scoring criteria

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

One row scored

Awareness scoring criteria

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

Any option selected excluding 'Other, please specify' in column 'Frequency with which climate-related issues are a scheduled agenda item' - 2 points

Management scoring criteria

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

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

One row scored

Leadership scoring criteria

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

Any of the following selected in column 'Governance mechanisms into which climate-related issues are integrated' - 1 point
- 'Reviewing and guiding strategy'
- 'Reviewing and guiding risk management policies'
- 'Reviewing and guiding annual budgets'
- 'Reviewing and guiding business plans'
- 'Overseeing major capital expenditures, acquisitions and divestitures'

One row scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

Primary reason

Board-level oversight of climate-related issues will be introduced within the next two years.

Please explain

Text field [maximum 1,000 characters]

Select from:

Yes, we plan to do so within the next two years
No, we do not currently plan to do so

Text field [maximum 2,400 characters]

C1.1c - Scoring criteria

Disclosure scoring criteria

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

Awareness scoring criteria

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

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

Management scoring criteria

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

Leadership scoring criteria

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

Point Allocation

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

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

Response options

Please complete the following table:

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

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

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

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

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

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

Select from:

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

Text field [maximum 2,500 characters]

Select from:

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

Text field [maximum 2,500 characters]

C1.1d - Scoring criteria

Disclosure scoring criteria

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

A maximum of 3 points is available for this question

Awareness scoring criteria

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

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

Management scoring criteria

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

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

'No, but we plan to address this in the next two years' selected in column 'Board member(s) have competence on climate-related issues' – 0.5 points

Leadership scoring criteria

Not scored

Point Allocation

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

Management responsibility

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

Response options

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

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

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]

C1.2 - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
For each column completed - 1 point
- 'Name of the position(s) and/or committee(s)'
- 'Responsibility'
- 'Frequency of reporting to the board on climate-related issues'

OR

[ROUTE B]
'There is no management level responsibility for climate-related issues' selected in column 'Name of the position(s) and/or committee(s)' - 3 points

One row scored

Awareness scoring criteria

i) Any option selected excluding 'There is no management level responsibility for climate-related issues' in column 'Name of the position(s) and/or committee(s)' - 1 point

ii) Any option selected in column 'Responsibility' - 1 point

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

One row scored

Management scoring criteria

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

i) Any option selected excluding 'There is no management level responsibility...' in column 'Name of the position(s) and/or committee(s)' - 1 point

ii) 'Both assessing and managing....' selected in column 'Responsibility' - 1 point

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

One row scored

Leadership scoring criteria

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

Any of the following selected in column 'Name of the position(s) and/or committee(s)' - 1 point
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'Chief Procurement Officer (CPO)'
- 'Chief Risks Officer (CRO)'
- 'Chief Sustainability Officer (CSO)'
- 'Other C-suite officer, please specify'
- 'President'

One row scored

Point Allocation

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

(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).

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.

C1.2a - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

There is no management level responsibility for climate-related issues' is selected in column 'Name of the position(s) and/or committee(s)' in question C1.2 - 0/2 points

Any other situation - 0/0 points

Leadership scoring criteria

Not scored

Point Allocation

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

Employee incentives

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

Response options

Please complete the following table:

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

C1.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'No, and we do not plan to introduce them in the next two years' - 1 point

Management scoring criteria

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

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Entitled to incentive	Type of incentive	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]

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]

C1.3a - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
For each column completed - 1 point
'Entitled to incentive'
'Type of incentive'
'Activity incentivized'

OR

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

One row scored

Awareness scoring criteria

[ROUTE A]
Full Disclosure points awarded - 3 points

OR

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

Management scoring criteria

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

[ROUTE A]
i) 'Monetary reward' selected in column 'Type of incentive' - 1 point

ii) Any option selected excluding 'Other, please specify' in column 'Activity incentivized' - 1 point

OR

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

One row scored

Leadership scoring criteria

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

[ROUTE A]
Any of the following selected in column 'Entitled to incentive' - 1 point
- 'Board Chair'
- 'Board/Executive board'
- 'Director on board'
- 'Corporate executive team'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'Chief Procurement Officer (CPO)'
- 'Chief Risk Officer (CRO)'
- 'Chief Sustainability Officer (CSO)'
- 'Other C-Suite officer, please specify'
- 'President'

OR

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

One row scored

Point Allocation

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

C2 Risks and opportunities

Module C2 Scoring Notes

Please note that:

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

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

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

Management processes

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

Response options

Select one of the following options:

Yes
No

C2.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

C2.1a - Scoring criteria

Disclosure scoring criteria

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

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

Awareness scoring criteria

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

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

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

C2.1b - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

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

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

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

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

[Add Row]

C2.2 - Scoring criteria

Disclosure scoring criteria

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

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

A maximum of 5 points are available for this question

Awareness scoring criteria

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

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

A maximum of 3 points are available for this question

Management scoring criteria

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

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

ii) At least two options selected excluding 'None of the above/Not defined' in column 'Time horizon(s) covered' - 1 point

If both criteria (i) AND (ii) are met additional points will be awarded for the following:

iii) Column 'Description of process' provides a description of the process used to identify, assess and respond to climate-related risks and/or opportunities which could have a substantive financial or strategic impact with reference to the dropdown options selected - 1 point

One row scored

Leadership scoring criteria

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

All of the following are met - 1 point

'More than once a year' selected in column 'Frequency of assessment'

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

'Integrated into multi-disciplinary...' selected in column 'Risk management process'

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	3	3	3	3	1	1

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

Question dependencies

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

Response options

Please complete the following table:

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

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

C2.2a - Scoring criteria

Disclosure scoring criteria

For each completed row:

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

OR

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

Awareness scoring criteria

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

For each row:

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

OR

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

Management scoring criteria

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

[ROUTE A]
Any of the following selected in column 'Relevance & inclusion':
- 'Relevant, always included'
- 'Relevant, sometimes included'
- 'Not relevant, included'

AND

Text answer provided in column 'Please explain' - 0.25 points

OR

[ROUTE B]
'Not relevant, explanation provided' selected in column 'Relevance & inclusion' AND
Text answer in column 'Please explain' provides an explanation of why the risk type is not relevant to the company - 0.25 point

Leadership scoring criteria

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

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

Primary reason

Please explain

Select from:

We are planning to introduce a climate-related risk management process in the next two years
Important but not an immediate business priority
Judged to be unimportant, explanation provided
Lack of internal resources
Insufficient data on operations
No instruction from management
Other, please specify

Text field [maximum 1,500 characters]

C2.2g - Scoring criteria

Disclosure scoring criteria

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

Awareness scoring criteria

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

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

Management scoring criteria

'We are planning to introduce a climate-related...' selected in column 'Primary reason' AND
Text answer in column 'Please explain' provides a description of a plan to introduce a process within the next two years - 3 points

Please note: a maximum of 3/8 Management points is available in this question.

Leadership scoring criteria

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

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
2	2	1	1	3	8	0	1

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?

Response options

Select one of the following options:

Yes
No

C2.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Identifier	Where in the value chain does the risk driver occur?	Risk type	Primary climate-related risk driver	Primary potential financial impact	[Financial services only] Climate risk type mapped to traditional financial services industry risk classification	Company- specific description	Time horizon
Select from: Risk1 - Risk100	Select from: Banking portfolio [FS only] Investing (Asset manager) portfolio [FS only] Investing (Asset owner) portfolio [FS only] Insurance underwriting portfolio [FS only] Direct operations Other parts of the value chain [FS only] Upstream [not shown to FS] Downstream [not shown to FS]	Select from: Current regulation Emerging regulation Legal Technology Market Reputation Acute physical Chronic physical	See drop-down options below	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

Identifier

Where in the value chain does the risk driver occur?

Risk type

Primary climate-related risk driver

Primary potential financial impact

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

Company- specific description

Time horizon

Select from:

Risk1 - Risk100

Select from:

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

Select from:

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

See drop-down options below

Select from:

Capital adequacy and risk-weighted assets
Liquidity risk
Funding risk
Market risk
Credit risk
Insurance risk
Reputational risk
Policy and legal risk
Systemic risk
Operational risk
Strategic risk
Other non-financial risk
None

Text field [maximum 2,500 characters]

Select from:

Short-term
Medium-term
Long-term
Unknown

Likelihood

Magnitude of impact

Are you able to provide a potential financial impact figure?

Potential financial impact figure (currency)

Potential financial impact figure - minimum (currency)

Potential financial impact figure - maximum (currency)

Select from:

Virtually certain
Very likely
Likely
More likely than not
About as likely as not
Unlikely
Very unlikely
Exceptionally unlikely
Unknown

Select from:

High
Medium-high
Medium
Medium-low
Low
Unknown

Select from:

Yes, a single figure estimate
Yes, an estimated range
No, we do not have this figure

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

Explanation of financial impact figure	Cost of response to risk	Description of response and explanation of cost calculation	Comment
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

C2.3a - Scoring criteria

Disclosure scoring criteria

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

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

A maximum of 8 points are available for this question

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

Awareness scoring criteria

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

A maximum of 8 points is available for this question

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

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Management points awarded in both questions C2.2 AND C2.2a

For one complete row

i) A description of the identified risk to the company giving regional OR sectoral context to the operational impact provided in column 'Company- specific description' - 1 point

ii) Column 'Explanation of financial impact figure' explains how the figure provided in column 'Potential financial impact figure (currency)' OR the figures provided in both columns 'Potential financial impact figure - minimum...' AND 'Potential financial impact figure - maximum...' were calculated by providing a breakdown of the figure that is consistent with the guidance - 1 point

'No..' selected in column 'Are you able to provide a potential financial impact figure' - 0 points

'Yes, a single figure estimate' selected in column 'Are you able to provide a potential financial impact figure?' AND figure of 0 OR no figure provided in column 'Potential financial impact figure - (currency)' – 0 points

'Yes, an estimated range' selected in column 'Are you able to provide a potential financial impact figure?' AND no figure OR no figure greater than 0 provided in either column 'Potential financial impact figure - minimum (currency)' OR column 'Potential financial impact figure - maximum (currency)' – 0 points

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

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

One row scored

Leadership scoring criteria

Option selected in column 'Primary climate-related risk driver' must be consistent with the options selected in both columns 'Risk type' and ‘Relevance & inclusion’ in question C2.2a to be eligible for Leadership points

Full Management points awarded - 1 point

One row scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

Primary reason

Please explain

Select from:

Risks exist, but none with potential to have a substantive financial or strategic impact on business
Evaluation in process
Not yet evaluated
Other, please specify

Text field [maximum 2,500 characters]

C2.3b - Scoring criteria

Disclosure scoring criteria

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

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

Awareness scoring criteria

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

Management scoring criteria

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

Text answer in column 'Please explain' provides a clear rationale and explanation giving regional, sectoral or operational context as to why your organization is not exposed to climate-related risks - 3 points

Leadership scoring criteria

Full Management points awarded - 1 point

Point Allocation

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

Opportunity disclosure

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

Response options

Select one of the following options:

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

C2.4 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Identifier	Where in the value chain does the opportunity occur?	Opportunity type	Primary climate-related opportunity driver	Primary potential financial impact	Company-specific description	Time horizon
Select from: Opp1 - Opp100	Select from: Banking portfolio [FS only] Investing (Asset manager) portfolio [FS only] Investing (Asset owner) portfolio [FS only] Insurance underwriting portfolio [FS only] Direct operations Other parts of the value chain [FS only] Upstream [not shown to FS] Downstream [not shown to FS]	Select from: Resource efficiency Energy source Products and services Markets Resilience	See drop-down options below	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]

[Add Row]

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

Select one of the following options:

Resource efficiency

Use of more efficient modes of transport
Use of more efficient production and distribution processes
Use of recycling
Move to more efficient buildings
Reduced water usage and consumption
Other, please specify

Energy source

Use of lower-emission sources of energy
Use of supportive policy incentives
Use of new technologies
Participation in carbon market
Shift toward decentralized energy generation
Other, please specify

Products and services

Development and/or expansion of low emission goods and services
Development of climate adaptation, resilience and insurance risk solutions
Development of new products or services through R&D and innovation
Ability to diversify business activities
Shift in consumer preferences
Reputational benefits resulting in increased demand for goods/services [Financial services only]
Other, please specify

Markets

Access to new markets
Use of public-sector incentives
Access to new assets and locations needing insurance coverage
Increased diversification of financial assets (e.g., green bonds and infrastructure) [Financial services only]
Increased sales of liability and other insurance to cover climate-related risks [Financial services only]
Reduced risk of asset stranding considered in investment decision making [Financial services only]
More timely preparation for investors in adhering to current and potentially stricter future regulation in relation to fiduciary duty [Financial services only]
Increased demand for funds that invest in companies that have positive environmental credentials [Financial services only]
Enhanced financial performance of investee companies as a result of being able to access new markets and develop new products to meet green consumer demand [Financial services only]
The development of new revenue streams from new/emerging environmental markets and products [Financial services only]
Improved ratings by sustainability/ESG indexes [Financial services only]
Other, please specify

Resilience

Participation in renewable energy programs and adoption of energy-efficiency measures
Resource substitutes/diversification
New products and services related to ensuring resiliency [Financial services only]
Increased reliability, climate- resilience of investment chain [Financial services only]
Other, please specify

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

Select from the following options:

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

C2.4a - Scoring criteria

Disclosure scoring criteria

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

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

A maximum of 8 points are available for this question

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

Awareness scoring criteria

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

A maximum of 8 points is available for this question

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

Management scoring criteria

For one complete row

i) A description of the identified opportunity to the company giving regional or sectoral context to the operational impact provided in column 'Company-specific description' - 1 point

ii) Column 'Explanation of financial impact figure' explains how the figure provided in column 'Potential financial impact figure (currency)' OR the figures provided in both columns 'Potential financial impact figure - minimum...' AND 'Potential financial impact figure - maximum...' were calculated by providing a breakdown of the figure that is consistent with the guidance - 1 point

'No..' selected in column 'Are you able to provide a potential financial impact figure' - 0 points

'Yes, a single figure estimate' selected in column 'Are you able to provide a potential financial impact figure?' AND figure of 0 OR no figure provided in column 'Potential financial impact figure - (currency)' – 0 points

'Yes, an estimated range' selected in column 'Are you able to provide a potential financial impact figure?' AND no figure OR no figure greater than 0 provided in either column 'Potential financial impact figure - minimum (currency)' OR column 'Potential financial impact figure - maximum (currency)' – 0 points

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

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

One row scored

Leadership scoring criteria

Full Management points awarded - 1 point

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

Primary reason

Please explain

Select from:

Opportunities exist, but we are unable to realize them
Opportunities exist, but none with potential to have a substantive financial or strategic impact on business
Evaluation in progress
Judged to be unimportant
No instruction from management to seek out opportunities
Not yet evaluated
Other, please specify

Text field [maximum 2,500 characters]

C2.4b - Scoring criteria

Disclosure scoring criteria

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

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

Awareness scoring criteria

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

Management scoring criteria

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

Text answer in column 'Please explain' provides:

i) A clear rationale and explanation giving regional, sectoral or operational context as to why your organization is not exposed to climate-related opportunities - 2 points

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

Leadership scoring criteria

Full Management points awarded - 1 point

Point Allocation

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

C3 Business strategy

Module C3 Scoring Notes

Please note that:

- If question C3.1 is not answered, questions C3.3, C3.4 and C3.5 will be scored as per question not answered;

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

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

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

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

Business strategy

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

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]

C3.1 - Scoring criteria

Disclosure scoring criteria

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

A maximum of 6 points is available for this question

Awareness scoring criteria

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

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

Management scoring criteria

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

'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' selected in column 'Transition plan' – 1 point

OR

Either 'No, but our strategy has been influenced by climate-related risks and opportunities, and we are developing a transition plan within two years’ OR 'Yes, we have a transition plan which aligns with a 1.5°C world' selected in column 'Transition plan' – 2 points

Leadership scoring criteria

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

(i) 'Yes, we have a transition plan which aligns with a 1.5°C world' selected in column 'Transition plan' – 1 point

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

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

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

Point Allocation

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

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

Response options

Complete the following table:

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

C3.2 - Scoring criteria

Disclosure scoring criteria

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

A maximum of 3 points is available for this question

Awareness scoring criteria

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

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

Management scoring criteria

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

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

Leadership scoring criteria

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

Any other situation - 0/0 points

Point Allocation

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

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

Question dependencies

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

Response options

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

Climate-related scenario

Scenario analysis coverage

Temperature alignment of scenario

Parameters, assumptions, analytical choices

Select from: 
Transition scenarios

IEA NZE 2050
IEA B2DS
IEA 2DS
IEA 450
IEA SDS
IEA APS
IEA STEPS (previously IEA NPS)
IEA CPS
Greenpeace 
DDP 
IRENA 
BNEF NEO 
NGFS scenarios Framework [Financial Services only] 
Customized publicly available transition scenario 
Bespoke transition scenario

Physical climate scenarios

RCP 1.9 
RCP 2.6 
RCP 3.4 
RCP 4.5 
RCP 6.0
RCP 7.0
RCP 8.5 
Customized publicly available physical scenario 
Bespoke physical scenario

Select from:

Company-wide
Business division
Business activity
Facility
Country/area
Product-level
Portfolio [FS only]
Other, please specify

Select from:

1.5ºC
1.6ºC – 2ºC
2.1ºC - 3ºC  
3.1ºC - 4ºC  
4.1ºC and above 
Unknown

Text field [maximum 2,500 characters]

[Add Row]

C3.2a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 8 points is available for this question

Awareness scoring criteria

Table completed - 3 points

Management scoring criteria

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

A minimum of two rows must be disclosed to be awarded full Management points

i) Either of the following are met - 1 point

Any of the following 2 degrees or lower transition scenario selected in column 'Climate-related scenario':
- 'IEA 2DS'
- 'IEA 450'
- 'IEA B2DS' 
- 'IEA SDS'
- 'IEA NZE 2050'
- 'IRENA'
- 'DDP'
- 'BNEF NEO'
- 'Greenpeace'

OR

Either ‘1.5 ºC’ OR ‘1.6ºC- 2.0ºC' selected in column 'Temperature alignment of scenario' AND
Any of the following transition scenarios selected in column 'Climate-related scenario':
- 'Customized publicly available transition scenario'
- 'Bespoke transition scenario'

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

ii) ‘Company-wide’ selected in column 'Scenario analysis coverage' - 0.5 points

iii) Either of the following are met - 1 point

Any of the following greater than 2 degrees aligned physical scenario selected in column 'Climate-related scenario':
- 'RCP 3.4'
- 'RCP 4.5'
- 'RCP 6.0'
- 'RCP 7.0'
- 'RCP 8.5'

OR

Any of the following selected in column 'Temperature alignment of scenario':
- '2.1ºC - 3ºC' 
- '3.1ºC - 4ºC'
- '4.1ºC and above’

AND

Any of the following physical scenarios selected in column 'Climate-related scenario'
- 'Customized publicly available physical scenario' 
- 'Bespoke physical scenario'

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

iv) ‘Company-wide’ selected in column 'Scenario analysis coverage' - 0.5 points

Best row(s) scored

Leadership scoring criteria

Full Management points awarded - 0.5 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
8	8	3	3	3	3	0.5	0.5

(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.

Response options

Please complete the following table:

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

C3.2b - Scoring criteria

Disclosure scoring criteria

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

Awareness scoring criteria

Table completed - 2 points

Management scoring criteria

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

Text answer in column 'Results of the climate-related...' provides a description of the results of the conducted scenario analysis in relation to the focal questions giving regional, sectoral or operational context - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

C3.3 - Scoring criteria

Disclosure scoring criteria

For each row:

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

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

Awareness scoring criteria

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

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

AND

Column 'Description of influence' completed - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

Financial planning elements that have been influenced

Description of influence

Select all that apply:

Revenues
Direct costs
Indirect costs
Capital expenditures
Capital allocation
Acquisitions and divestments
Access to capital
Assets
Liabilities
Provisions or general reserves [Financial services only]
Claims reserves [Financial services only]
None of the above

Text field [maximum 7,000 characters]

C3.4 - Scoring criteria

Disclosure scoring criteria

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

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

Awareness scoring criteria

All of the following are met - 1 point

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

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

C3.5 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

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

Either 'Yes' OR 'No, but we plan to in the next two years' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C3.5a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding both columns 'Percentage share...2025 (%)' AND 'Percentage share...2030 (%)'). Partially completed rows will not receive full points

A maximum of 3 points is available for this question

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

C4 Targets and performance

Module C4 Scoring Notes

Please note that:

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

- If question C4.2 is not answered, question C4.2a will be scored as per question not answered;

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

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

Emissions targets

Targets Scoring Notes

Please note that:

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

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

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

Response options

Select all that apply:

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

C4.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'No target' - 1 point

Management scoring criteria

Any option selected excluding 'No target' - 1 point

Leadership scoring criteria

'No target' selected - 0/3 points

Any other situation - 0/0 points

Point Allocation

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

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

Question dependencies

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

Response options

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

Target reference number

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

C4.1a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 14 points is available for this question

Awareness scoring criteria

Best row(s) scored

All of the following columns must be completed to be eligible for Awareness points:
- 'Year target was set'
- 'Target coverage'
- 'Scope(s)' AND 'Scope 2 accounting method' (if applicable) AND 'Scope 3 category(ies)' (if applicable)
- 'Base year'
- 'Total base year emissions covered by target in all selected Scopes (metric tons CO2e)'
- '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 (%)'

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

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

OR

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

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

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

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

Management scoring criteria

Best row(s) scored

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

AND

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

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

[SBTi ROUTE]
i) The target(s) has(/have) been approved as science-based by the Science Based Target initiative – 2 points

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

ii) 'Company-wide' selected in column 'Target coverage' – 1 point

OR

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

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

OR

Figure provided in both columns ‘Base year Scope 1 emissions covered by target as % of total base year emissions in Scope 1' AND 'Base year Scope 2 emissions covered by target as % of total base year emissions in Scope 2' is 70% or higher for Scope 1 + 2 emissions – 0.5 points

iii) Year provided in column 'Target year' is between 5 and 15 years after year provided in column ‘Year target was set' inclusive – 0.75 points

iv) 'No' selected in question C6.4 OR
Any of the following...
- 'No emissions excluded'
- 'No emissions from this source'
- 'Emissions are not relevant'
- 'Emissions excluded due to a recent acquisition or merger'

...selected in all of the following columns in question C6.4a - 0.25 points
- 'Relevance of Scope 1 emissions from this source'
- 'Relevance of location-based Scope 2 emissions from this source'
- 'Relevance of market-based Scope 2 emissions from this source (if applicable)'

Please note: If any relevant exclusions are reported in C6.4a the maximum is 1/3 points

Leadership scoring criteria

Best row(s) scored

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

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

Please note: If you are reporting a Scope 1 and 2 target that has been approved the by Science Based Targets Initiative, it is possible to report a Scope 3 SBTi approved intensity target in question C4.1b and be awarded points for criteria iii)

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

AND

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

OR

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

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

ii) (1 point max)
Year provided in column 'Year target was set' is the same as year provided in column 'End date' in question C0.2 AND 'New' selected in column 'Target Status in reporting year' – 0.5 points

OR

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

iii) Scope 3 scoring
Any of the following are met – 1 point

[ROUTE A]
If total Scope 3 emissions as reported in question C6.5 are greater than or equal to 40% of your total emissions all the following must be met in the same row:
‘Scope 3’ selected in column ‘Scope(s)’ AND
‘Company-wide’ selected in column ‘Target coverage’ AND
Full Management points awarded in question C6.5 AND
Figure greater than 66% provided in column ‘Base year Scope 3 emissions covered by target as % of total base year emissions in Scope 3 (in all Scope 3 categories)’

OR

[ROUTE B]
If total Scope 3 emissions as reported in question C6.5 are less than 40% of your total emissions all the following must be met:
Full Management points awarded in question C6.5

OR (only applicable if the target is approved by the science-based targets initiative)

[ROUTE C]
All the following are met in question C4.2b:
‘Absolute’ selected in column ‘Target type: absolute or intensity’ AND
Either ‘Engagement with suppliers’ OR ‘Engagement with customers’ selected in column ‘Target type: category’ AND
Any of the following selected in column ‘Metric (target numerator if reporting an intensity target)':
- 'Percentage of suppliers (by emissions) with a science-based target'
- 'Percentage of suppliers (by procurement spend) with a science-based target'
- 'Percentage of customers (by emissions) with a science-based target'
AND
Either ‘Science Based Targets initiative – approved supplier engagement target’ OR ‘Science Based Targets initiative – approved customer engagement target’ selected in column ‘Is this target part of an overarching initiative?'

Please note to calculate the percentage of total Scope 3 emissions the following equation will be used:
[(sum of all figures provided in column 'Emissions in reporting year (metric tons CO2e)' in question C6.5)] DIVIDED BY [(figure provided in column 'Gross Global Scope 1 emissions (metric tons CO2e)' in row 'Reporting year' in question C6.1) + (figure provided in either column ‘Scope 2, location-based’ OR ‘Scope 2, market-based (if applicable)’ in row 'Reporting year' in question C6.3) + (sum of all figures provided in column 'Emissions in reporting year (metric tons CO2e)' in question C6.5)]

Please note there is a maximum of 2.75 points on the [CDP ROUTE] for this question

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
14	14	7	7	3	3	3	3

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

Question dependencies

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

Response options

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

Target reference number	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]

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

C4.1b - Scoring criteria

Disclosure scoring criteria

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

A maximum of 14 points is available for this question

Awareness scoring criteria

Best row(s) scored

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

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

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

OR

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

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

iv) Figure provided in column ‘Intensity figure in base year for all selected Scopes (metric tons CO2e per unit of activity)’ is equal to the sum of the figures provided in the following columns - 1 point
- ‘Intensity figure in base year for Scope 1 (metric tons CO2e per unit of activity)’
- ‘Intensity figure in base year for Scope 2 (metric tons CO2e per unit of activity)’ (if applicable to the target reported in this row)
- 'Intensity figure in base year for Scope 3 (metric tons CO2e per unit of activity)’ (if applicable to the target reported in this row)

v) Figure provided in column ‘Intensity figure in reporting year for all selected Scopes (metric tons CO2e per unit of activity)’ is equal to the sum of the figures provided in the following columns - 1 point
- ‘Intensity figure in reporting year for Scope 1 (metric tons CO2e per unit of activity)’
- ‘Intensity figure in reporting year for Scope 2 (metric tons CO2e per unit of activity)’ (if applicable to the target reported in this row)
- 'Intensity figure in reporting year for Scope 3 (metric tons CO2e per unit of activity)’ (if applicable to the target reported in this row)

Management scoring criteria

Best row(s) scored

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

AND

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

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

[SBTi ROUTE]
i) The target(s) has(/have) been approved as science-based by the Science Based Target initiative – 2 points

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

ii) 'Company-wide' selected in column 'Target coverage' – 1 point

OR

[CDP ROUTE]
i) 'Company-wide' selected in column 'Target coverage' – 0.5 points

ii) Figure provided in both columns ‘Base year Scope 1 emissions covered by this target as % of total base year emissions in Scope 1' AND 'Base year Scope 2 emissions covered by this target as % of total base year emissions in Scope 2' is 95% or higher for Scope 1 + 2 emissions – 0.5 points

OR

Figure provided in both columns ‘Base year Scope 1 emissions covered by this target as % of total base year emissions in Scope 1' AND 'Base year Scope 2 emissions covered by this target as % of total base year emissions in Scope 2' is 70% or higher for Scope 1 + 2 emissions – 0.25 points

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

iv) 'No' selected in question C6.4 OR
Any of the following...
- 'No emissions excluded'
- 'No emissions from this source'
- 'Emissions are not relevant'
- 'Emissions excluded due to a recent acquisition or merger'

...selected in all of the following columns in question C6.4a - 0.5 points
- 'Relevance of Scope 1 emissions from this source'
- 'Relevance of location-based Scope 2 emissions from this source'
- 'Relevance of market-based Scope 2 emissions from this source (if applicable)'

If any relevant exclusions are reported in question C6.4a - maximum 1/3 points

Please note: along the CDP route a maximum score of 2/3 Management points is available in this question

Leadership scoring criteria

Best row(s) scored

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

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

Please note: If you are reporting a Scope 1 and 2 target that has been approved the by Science Based Targets Initiative, it is possible to report a Scope 3 SBTi approved absolute target in question C4.1a and be awarded points for criteria iii)

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

AND

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

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

ii) Year provided in column ‘Base year’ is the same as year provided in column 'End date' in question C0.2 AND 'New' selected in column 'Target Status in reporting year' – 0.5 points

OR

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

iii) Scope 3 scoring
Any of the following are met - 1 point

[ROUTE A]
If total Scope 3 emissions as reported in question C6.5 are greater than or equal to 40% of your total emissions all the following must be met in the same row:
‘Scope 3’ selected in column ‘Scope(s)’ AND
‘Company-wide’ selected in column ‘Target coverage’ AND
Full Management points awarded in question C6.5 AND
Figure greater than or equal to 67% provided in column ‘% of total base year emissions in Scope 3 (in all Scope 3 categories) covered by this Scope 3 intensity figure’

OR

[ROUTE B]
If total Scope 3 emissions as reported in question C6.5 are less than 40% of your total emissions all the following criteria must be met:
Full Management points awarded in question C6.5

OR (if the target is approved by the science-based targets initiative)

[ROUTE C]
All the following are met in question C4.2b:
‘Absolute’ selected in column ‘Target type: absolute or intensity’ AND
Either ‘Engagement with suppliers’ OR ‘Engagement with customers’ selected in column ‘Target type: category’ AND
Any of the following selected in column ‘Metric (target numerator if reporting an intensity target)':
- 'Percentage of suppliers (by emissions) with a science-based target'
- 'Percentage of suppliers (by procurement spend) with a science-based target'
- 'Percentage of customers (by emissions) with a science-based target'
AND
Either ‘Science Based Targets initiative – approved supplier engagement target’ OR ‘Science Based Targets initiative – approved customer engagement target’ selected in column ‘Is this target part of an overarching initiative?'

Please note to calculate the percentage of total Scope 3 emissions the following equation will be used.
[(sum of all figures provided in column 'Emissions in reporting year (metric tons CO2e)' in question C6.5)] DIVIDED BY [(figure provided in column 'Gross Global Scope 1 emissions (metric tons CO2e)' in row 'Reporting year' in question C6.1) + (figure provided in either column ‘Scope 2, location-based’ OR ‘Scope 2, market-based (if applicable)’ in row 'Reporting year' in question C6.3) + (sum of all figures provided in column 'Emissions in reporting year (metric tons CO2e)' in question C6.5)]

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
14	14	7	7	3	3	3	3

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

Question dependencies

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

Response options

Please complete the following table:

Primary reason

Five-year forecast

Please explain

Select from:

We are planning to introduce a target in the next two years
Important but not an immediate business priority
Judged to be unimportant, explanation provided
Lack of internal resources
Insufficient data on operations
No instruction from management
Other, please specify

Text field [maximum 2,400 characters]

C4.1c - Scoring criteria

Disclosure scoring criteria

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

Awareness scoring criteria

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

OR

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

Management scoring criteria

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

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

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

OR

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

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

Leadership scoring criteria

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

Point Allocation

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

Other climate-related targets

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

Response options

Select all that apply from the following options:

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

C4.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

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

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

Any other option selected - 0/0 points

Leadership scoring criteria

'Net-zero target(s)' selected - 1 point

Point Allocation

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

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

Question dependencies

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

Response options

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

Target reference number	Year target was set	Target coverage	Target type: energy carrier	Target type: activity	Target type: energy source
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]

C4.2a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 6 points is available for this question

Awareness scoring criteria

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

A maximum of 3 points is available for this question

Management scoring criteria

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

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

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

OR

Figure of greater than or equal to 75% provided in column '% share of low-carbon or renewable energy in target year' - 0.5 points

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

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Target reference number	Year target was set	Target coverage	Target type: absolute or intensity	Target type: category	Metric (target numerator if reporting an intensity target)	Target denominator (intensity targets only)
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

C4.2b - Scoring criteria

Disclosure scoring criteria

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

A maximum of 6 points is available for this question

Awareness scoring criteria

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

A maximum of 1 point is available for this question

Management scoring criteria

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

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

Target reference number	Target coverage	Absolute/intensity emission target(s) linked to this net-zero target	Target year for achieving net zero	Is this a science-based target?	Please explain target coverage and identify any exclusions	Do you intend to neutralize any unabated emissions with permanent carbon removals at the target year?	Planned milestones and/or near-term investments for neutralization at target year	Planned actions to mitigate emissions beyond your value chain (optional)
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

C4.2c - Scoring criteria

Disclosure scoring criteria

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

A maximum of 6 points is available for this question

Awareness scoring criteria

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

A maximum of 4 points is available for this question

Management scoring criteria

Best row scored

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

i) Net-zero target is linked to an absolute or intensity target in column 'Absolute/intensity emission...' that received full Management points in C4.1a or C4.1b - 1 point

ii) 'Company-wide' selected in column 'Target coverage' AND year provided in column 'Target year for achieving net zero' is before 2051 - 1 point

Leadership scoring criteria

Best row scored

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

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

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	4	4	2	2	1	1

Emissions reduction initiatives

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

Response options

Select one of the following options:

Yes
No

C4.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

'Yes' selected - 1 point

Management scoring criteria

'Yes' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

C4.3a - Scoring criteria

Disclosure scoring criteria

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

Awareness scoring criteria

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

Management scoring criteria

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

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

OR

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

Leadership scoring criteria

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

All of the following are met - 1 point

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

Point Allocation

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

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

Question dependencies

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

Response options

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

Initiative category

Initiative type

Estimated annual CO₂e savings (metric tons CO₂e)

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

Voluntary/ Mandatory

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

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

Payback period

Estimated lifetime of the initiative

Comment

Select from:

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

Select from drop-down options below

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

Select all that apply:

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

Select from:

Voluntary
Mandatory

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

Select from:

<1 year
1-3 years
4-10 years
11-15 years
16-20 years
21-25 years
>25 years
No payback

Select from:

<1 year
1-2 years
3-5 years
6-10 years
11-15 years
16-20 years
21-30 years
>30 years
Ongoing

Text field [maximum 1,500 characters]

[Add Row]

Initiative type drop-down options:

Select one of the following options

Energy efficiency in buildings

Insulation
Maintenance program
Draught proofing
Solar shading
Building Energy Management Systems (BEMS)
Heating, Ventilation and Air Conditioning (HVAC)
Lighting
Motors and drives
Combined heat and power (cogeneration)
Other, please specify

Energy efficiency in production processes

Waste heat recovery
Cooling technology
Process optimization
Fuel switch
Compressed air
Combined heat and power (cogeneration)
Wastewater treatment
Reuse of water
Reuse of steam
Machine/equipment replacement
Automation
Electrification
Smart control system
Motors and drives
Product or service design
Other, please specify

Waste reduction and material circularity

Waste reduction
Product or service design
Product/component/material reuse
Product/component/material recycling
Remanufacturing
Other, please specify

Fugitive emissions reductions

Agricultural methane capture
Agricultural nitrous oxide reduction
Landfill methane capture
Oil/natural gas methane leak capture/prevention
Refrigerant leakage reduction
Carbon capture and storage/utilization (CCS/U)
Other, please specify

Low-carbon energy consumption

Solid biofuels
Liquid biofuels
Biogas
Geothermal
Large hydropower (>25 MW)
Small hydropower (<25 MW)
Hydropower (capacity unknown)
Renewable hydrogen fuel cell
Solar heating and cooling
Solar PV
Solar CSP
Nuclear
Wind
Tidal
Wave
Fossil fuel plant fitted with CCS
Low-carbon electricity mix
Other, please specify

Low-carbon energy generation

Solid biofuels
Liquid biofuels
Biogas
Geothermal
Large hydropower (>25 MW)
Small hydropower (<25 MW)
Hydropower (capacity unknown)
Renewable hydrogen fuel cell
Nuclear
Solar heating and cooling
Solar PV
Solar CSP
Wind
Tidal
Wave
Fossil fuel plant fitted with CCS
Other, please specify

Non-energy industrial process emissions reductions

Process equipment replacement
Process material substitution
Process material efficiency
Carbon capture and storage/utilization (CCS/U)
Other, please specify

Company policy or behavioral change

Supplier engagement
Customer engagement
Site consolidation/closure
Change in purchasing practices
Resource efficiency
Waste management
Other, please specify

Transportation

Business travel policy
Teleworking
Employee commuting
Company fleet vehicle replacement
Company fleet vehicle efficiency
Other, please specify

C4.3b - Scoring criteria

Disclosure scoring criteria

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

A maximum of 9 points is available for this question

Awareness scoring criteria

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

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

A maximum of 3 points is available for this criterion

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

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

Management scoring criteria

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

i) All of the following columns completed for all reported rows - 1 point
- 'Annual monetary savings...'
- 'Investment required...'
- 'Payback period'

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

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

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Method

Comment

Select from:

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

Text field [maximum 2,400 characters]

[Add Row]

C4.3c - Scoring criteria

Disclosure scoring criteria

Any option selected in column 'Method' - 1 point

One row scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

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

C4.3d - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Text answer provides:

Plans for future emission reduction initiatives beyond the reporting year AND
Timescale for implementing these initiatives - 2 points

OR

An explanation as to why no emission reduction initiatives were active during the reporting year AND why there are no plans to implement emissions reduction initiatives beyond the reporting year giving regional, sectoral or operational context - 2 points

Please note: a maximum of 2/5 Management points is available in this question

Leadership scoring criteria

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

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	0	0	2	5	0	1

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?

Response options

Select one of the following options:

Yes
No

C4.5 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Yes' selected – 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

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

C4.5a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 5 points is available for this question

Awareness scoring criteria

Table completed AND
Sum of figures provided in column 'Revenue generated from low-carbon product(s) or service(s)' is greater than 0 - 4 points

Management scoring criteria

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

All criteria must be met in the same row

[ROUTE A]
(Products that are defined as "low-carbon" by a "valid" Taxonomy)

Any option selected excluding 'No taxonomy used to classify...' in column 'Taxonomy used to classify product(s) or service(s) as low-carbon' - 1 point

OR

[ROUTE B]
(Products that are defined as "low-carbon" based on a "valid" calculation of avoided emissions)

i) 'No taxonomy used to classify...' selected in column 'Taxonomy used to classify product(s) or service(s) as low-carbon', AND
'Yes' selected in column 'Have you estimated the avoided emissions...', AND
Any option selected excluding either 'Not applicable' OR ‘Other, please specify’ in both columns 'Life cycle stage(s) covered for the low-carbon product(s) or service(s)' AND 'Life cycle stage(s) covered for the reference product/service...' AND
Figure greater than 0 provided in column 'Estimated avoided emissions per functional unit compared to reference product/service...' - 0.75 points

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

ii) Option selected in column 'Life cycle stage(s) covered for the low-carbon product(s) or service(s)' is the same as option selection in column 'Life cycle stage(s) covered for the reference product/service...' - 0.25 points

One row scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	4	4	1	1	0	0

C5 Emissions methodology

Module C5 Scoring Notes

Please note that:

- If question C5.1 is not answered, question C5.1c will be scored as per question not answered.

Changes in the reporting year

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

Response options

Select one of the following options:

Yes
No

C5.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

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

C5.1a - Scoring criteria

Disclosure scoring criteria

All columns completed - 2 points

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

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

C5.1b - Scoring criteria

Disclosure scoring criteria

All columns completed - 2 points

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(C5.1c) Have your organization’s base year emissions 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

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]

C5.1c - Scoring criteria

Disclosure scoring criteria

For each column completed - 1 point
-'Base year recalculation'
-'Base year emissions recalculation policy, including significance threshold'

Awareness scoring criteria

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

i) Full Disclosure points awarded in all of the following questions - 1 point
- C5.1
- C5.1a
- C5.1b

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

Management scoring criteria

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

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

OR

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

Leadership scoring criteria

Not scored

Point Allocation

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

Base year emissions

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

Response options

Please complete the following table:

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

C5.2 - Scoring criteria

Disclosure scoring criteria

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

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

Awareness scoring criteria

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

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

...completed for at least one of the following rows - 2 points
- 'Scope 3 category 1: Purchased goods and services'
- 'Scope 3 category 2: Capital goods’
- 'Scope 3 category 4: Upstream transportation and distribution'
- 'Scope 3 category 9: Downstream transportation and distribution'
- 'Scope 3 category 10: Processing of sold products'
- 'Scope 3 category 11: Use of sold products'
- 'Scope 3 category 12: End of life treatment of sold products'
- 'Scope 3 category 13: Downstream leased assets'
- 'Scope 3 category 15: Investments...'

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Emissions methodology

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

Response options

Select all that apply from the following options:

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

C5.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

C6 Emissions data

Module C6 Scoring Notes

Please note that:

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

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

Scope 1 emissions data

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

Response options

Please complete the following table:

Year	Gross global Scope 1 emissions (metric tons CO₂e)	Start date	End date	Comment
Reporting year	Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal places and no commas]	[This cell is not seen in ORS]	[This cell is not seen in ORS]	Text field [maximum 2,400 characters]
Past year 1 [Only ‘appears’ if 1 year 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]

C6.1 - Scoring criteria

Disclosure scoring criteria

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

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

Any other situation - 0/8 points

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

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Scope 2 emissions reporting

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

Response options

Please complete the following table:

Scope 2, location-based

Scope 2, market-based

Comment

Select from:

We are reporting a Scope 2, location-based figure

We are not reporting a Scope 2, location-based figure

Select from:

We are reporting a Scope 2, market-based figure

We have no operations where we are able to access electricity supplier emission factors or residual emission factors, and are unable to report a Scope 2, market-based figure

We have operations where we are able to access electricity supplier emission factors or residual emissions factors, but are unable to report a Scope 2, market-based figure

Text field [maximum 2,400 characters]

C6.2 - Scoring criteria

Disclosure scoring criteria

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

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

Awareness scoring criteria

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Scope 2 emissions data

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

Response options

Please complete the following table:

Year	Scope 2, location-based	Scope 2, market-based (if applicable)	Start date	End date	Comment
Reporting year	Numerical field [enter a range of 0-99,999,999,999 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]

C6.3 - Scoring criteria

Disclosure scoring criteria

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

In row 'Reporting year':

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

OR

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

OR

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

OR

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

Awareness scoring criteria

[ROUTE A]
'We are reporting a Scope 2, location-based figure' selected in column 'Scope 2, location-based' AND
'We are reporting a Scope 2, market-based figure' selected in column 'Scope 2, market-based' in question C6.2 AND
No figure is provided in either column 'Scope 2, market-based (if applicable)' OR 'Scope 2, location-based' - 0/4 points

Any other situation - 0/0 points

OR

[ROUTE B]
'We are reporting a Scope 2, market-based figure' selected in column 'Scope 2, market-based' in question C6.2 AND
No figure provided in column 'Scope 2, market-based (if applicable)' - 0/2 points

Any other situation - 0/0 points

OR

[ROUTE C]
'We are reporting a Scope 2, location-based figure' selected in column 'Scope 2, location-based' in question C6.2 AND
No figure provided in column 'Scope 2, location-based' - 0/2 points

Any other situation - 0/0 points

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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?

Response options

Select one of the following options:

Yes
No

C6.4 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(C6.4a) Provide details of the sources of Scope 1 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.

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]

C6.4a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

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

ii) Any option selected excluding the following in column 'Relevance of Scope 2…' - 1 point
- 'Emissions are relevant but not yet calculated'
- 'Emissions are relevant and calculated, but not disclosed'
- 'Emissions are not evaluated'

All disclosed rows scored

Management scoring criteria

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

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

All disclosed rows scored

Leadership scoring criteria

Not scored

Point Allocation

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

Scope 3 emissions data

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

Response options

Please complete the following table:

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

C6.5 - Scoring criteria

Disclosure scoring criteria

The final score for this question is the sum of the individual scores for all 15 non-optional rows. Please note rows 'Other (upstream)' and 'Other (downstream)' are optional

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

OR

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

OR

Any other situation - 0 points

Awareness scoring criteria

The final score for this question is the sum of the individual scores for all 15 non-optional rows

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

Rows scoring (B1) at Disclosure - 0.25 points

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

Management scoring criteria

Either 'Relevant, calculated' OR 'Not relevant, calculated' selected in column 'Evaluation status' AND
Figure greater than 0 provided in column 'Emissions in reporting year (metric tons CO2e)' in any of the following rows - 1 point
- 'Purchased goods and services'
- 'Capital goods'
- 'Upstream transportation and distribution'
- 'Downstream transportation and distribution'
- 'Processing of sold products'
- 'Use of sold products'

Leadership scoring criteria

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

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

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
15	15	7.5	7.5	1	1	1	1

(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.

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]

C6.5a - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Biogenic carbon data

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

Response options

Select one of the following options:

Yes
No

C6.7 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C6.7a - Scoring criteria

Disclosure scoring criteria

Figure provided - 1 point

Awareness scoring criteria

Figure provided - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Agricultural commodities
Food, beverage & tobacco
Paper & forestry

Emissions intensities

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

Response options

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

Intensity figure

Metric numerator (Gross global combined Scope 1 and 2 emissions, metric tons CO_{2_e)}

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]

C6.10 - Scoring criteria

Disclosure scoring criteria

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

A maximum of 8 points is available for this question

Awareness scoring criteria

Both columns 'Intensity figure' AND 'Scope 2 figure used' must be completed to be eligible for Awareness points

i) All columns complete - 1 point

OR

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

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

OR

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

One row scored

Management scoring criteria

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

[ROUTE A]
'Decreased' selected in column 'Direction of change' AND
'unit total revenue' selected in column 'Metric denominator' AND
Text answer provided in column 'Reason for change' explains that this is due to an emission reduction initiative as reported in relevant Scope in question C4.3b OR clearly describes an emission reduction initiative - 1 point

OR

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

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

One row scored

Leadership scoring criteria

Not scored

Point Allocation

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

C7 Emissions breakdown

Module C7 Scoring Notes

Please note that:

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

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

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

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

Scope 1 breakdown: GHGs

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

Response options

Select one of the following options:

Yes
No
Don’t know

C7.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C7.1a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'Other, please specify' in column 'Greenhouse gas'

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 1 emissions…' is within 5% variance of the figure provided in column 'Gross global Scope 1 emissions…' in row 'Reporting year' in question C6.1 - 1 point

Any other situation - 0/3 points

Please note: a maximum of 1/1 Awareness points is available for this question

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Scope 1 breakdown: country

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

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]

C7.2 - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 1 emissions…' is within 5% variance of the figure provided in column 'Gross global Scope 1 emissions…' in row 'Reporting year' in question C6.1 - 1 point

Any other situation - 0/3 points

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Scope 1 breakdown: business breakdown

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

Response options

Select all that apply from the following options:

By business division
By facility
By activity

C7.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C7.3a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 1 emissions…' is within 5% variance of the figure provided in column 'Gross global Scope 1 emissions…' in row 'Reporting year' in question C6.1 - 1 point

Any other situation - 0/3 points

Please note: a maximum of 1/1 Awareness points is available for this question

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C7.3b - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 1 emissions…' is within 5% variance of the figure provided in column 'Gross global Scope 1 emissions…' in row 'Reporting year' in question C6.1 - 1 point

Any other situation - 0/3 points

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C7.3c - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 1 emissions…' is within 5% variance of the figure provided in column 'Gross global Scope 1 emissions…' in row 'Reporting year' in question C6.1 - 1 point

Any other situation - 0/3 points

Please note: a maximum of 1/1 Awareness points is available for this question

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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.

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]

C7.5 - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: either column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR 'Scope 2, market-based (metric tons of selected GHG in CO2e)' completed

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, location-based' in row 'Reporting year' in question C6.3 OR
Sum of figures provided in column 'Scope 2, market-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, market-based...' in row 'Reported year' in question C6.3 - 2 points

Any other situation - 0/6 points

(Please note: potential scores for this question at Awareness level are 2/2 or 0/6)

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	0 or 2	2 or 6	0	0	0	0

Scope 2 breakdown: business breakdowns

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

Response options

Select all that apply from the following options:

By business division
By facility
By activity

C7.6 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(C7.6a) 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.

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]

C7.6a - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: either column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR 'Scope 2, market-based (metric tons of selected GHG in CO2e)' completed

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, location-based' in row 'Reporting year' in question C6.3 OR
Sum of figures provided in column 'Scope 2, market-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, market-based...' in row 'Reported year' in question C6.3 - 1 point

Any other situation - 0/3 points

(Please note: potential scores for this question at Awareness level are 1/1 or 0/3)

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C7.6b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: either column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR 'Scope 2, market-based (metric tons of selected GHG in CO2e)' completed

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, location-based' in row 'Reporting year' in question C6.3 OR
Sum of figures provided in column 'Scope 2, market-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, market-based...' in row 'Reported year' in question C6.3 - 1 point

Any other situation - 0/3 points

Please note: potential scores for this question at Awareness level are 1/1 or 0/3

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C7.6c - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: either column 'Scope 2, location-based (metric tons of selected GHG in CO2e)' OR 'Scope 2, market-based (metric tons of selected GHG in CO2e)' completed

A maximum of 4 points is available for this question

Awareness scoring criteria

Sum of figures provided in column 'Scope 2, location-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, location-based' in row 'Reporting year' in question C6.3 OR
Sum of figures provided in column 'Scope 2, market-based (metric tons CO2e)' is within 5% variance of the figure provided in column 'Scope 2, market-based...' in row 'Reported year' in question C6.3 - 1 point

Any other situation - 0/3 points

Please note: potential scores for this question at Awareness level are 1/1 or 0/3

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

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

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

Chemicals
Transport manufacturers

Emissions performance

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

Response options

Select one of the following options:

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

C7.9 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

C7.9a - Scoring criteria

Disclosure scoring criteria

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

Awareness scoring criteria

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

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

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

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

OR

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

AND

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

OR

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

OR

[ROUTE D]
Any other situation - 3 points

Management scoring criteria

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

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

Figure greater than 0 provided in column 'Change in emissions (metric tons CO2e)' AND
Figure greater than 0 provided in column 'Emissions value (percentage)' AND
'Decreased' is selected in column 'Direction of change' AND
Formula and explanation provided in column 'Please explain calculation' meets the following conditions
- Consistent with figures in columns 'Emissions value (percentage)' AND 'Change in emissions (metric tons CO2e)'
- Consistent with the guidance for question C7.9a
- Figures are fully explained

OR

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

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

Figure of 0 provided in column 'Change in emissions (metric tons CO2e)' AND
Figure of 0 provided in column 'Emissions value (percentage)' AND
'No change' selected in column 'Direction of change' AND
Text answer provided in column 'Please explain calculation' explains why there is no change

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

Please note: the figure provided in each row should be an assessment of how the previous reporting years total Scope 1 & 2 emissions compare to the current reporting year. Pro-rating or averaging of emissions reductions over a number of years will not be awarded points. Please also ensure that you have read CDP 2022 Climate Change Reporting Guidance for C7.9a. Emissions reductions achieved through carbon offsetting will not be awarded points in C7.9a

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Select one of the following options:

Location-based
Market-based
Don’t know

C7.9b - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

C8 Energy

Module C8 Scoring Notes

Please note that:

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

Energy spend

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

Response options

Select one of the following options:

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

C8.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

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

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

Energy-related activities

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

Question dependencies

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

Response options

Please complete the following table:

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

C8.2 - Scoring criteria

Disclosure scoring criteria

For each row disclosed:

Column 'Indicate whether your organization undertook this energy-related activity in the reporting year' completed - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

Please complete the following table:

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

C8.2a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 6 points is available for this question

Awareness scoring criteria

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

A maximum of 3 points is available for this question

Management scoring criteria

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

Figure provided in column 'MWh from renewable sources' accounts for 25% or more of figure provided in column 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 2 points

OR

Figure provided in column 'MWh from renewable sources' accounts for 10% or more of figure provided in column 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 1 point

Leadership scoring criteria

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

Figure provided in column 'MWh from renewable sources' accounts for 99% or more of the figure provided in 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 2 points

OR

Figure provided in column 'MWh from renewable sources' accounts for 75% or more of the figure provided in 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 1.5 points

OR

Figure provided in column 'MWh from renewable sources' accounts for 50% or more of the figure provided in 'Total (renewable + non-renewable) MWh' in row 'Total energy consumption' - 1 point

Point Allocation

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

(C8.2b) 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.

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

C8.2b - Scoring criteria

Disclosure scoring criteria

For each row disclosed:
Any option selected in column 'Indicate whether your organization undertakes this fuel application' - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C8.2c - Scoring criteria

Disclosure scoring criteria

For each row completed - 0.5 points

Awareness scoring criteria

Figure provided in column 'Total fuel MWh consumed by the organization' is within 5% variance of the figure provided in column 'Total (renewable + non-renewable) MWh' in row 'Consumption of fuel (excluding feedstock)' in question C8.2a - 1 point

Any other situation - 0/3

Management scoring criteria

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

Sum of figures provided in column 'Total fuel MWh consumed by the organization' in both rows 'Sustainable biomass' AND 'Other renewable fuels (e.g. renewable hydrogen)' accounts for 10% or more of column 'Total MWh consumed by the organization' in row 'Total fuel' – 0.25 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	1 or 3	1 or 3	0.25	0.25	0	0

(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.

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

C8.2d - Scoring criteria

Disclosure scoring criteria

All columns completed in one row - 4 points

Awareness scoring criteria

Table completed - 1 point

Management scoring criteria

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

Figure provided in column 'Gross generation from renewable sources (MWh)' accounts for 25% or more of figure provided in column 'Total Gross generation (MWh)' - 1 point

Leadership scoring criteria

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

Figure provided in column 'Gross generation from renewable sources (MWh)' accounts for 50% or more of figure provided in column 'Total Gross generation (MWh)' - 1 point

Point Allocation

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

(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.

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]

C8.2e - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
'None (no active purchases of low-carbon electricity, heat, steam or cooling)' selected in column 'Sourcing method' - 7 points

OR

[ROUTE B]
Any option selected excluding 'None (no active purchases of low-carbon electricity, heat, steam or cooling)' in column 'Sourcing method'

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column ‘Commissioning year of the energy generation facility...’)

A maximum of 7 points is available for this question

Awareness scoring criteria

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

All criteria must be met in the same row

[ROUTE A]
'None (no active purchases of low-carbon electricity, heat, steam or cooling)' selected in column 'Sourcing method' - 0/4 points

OR

[ROUTE B]
‘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’ selected in column 'Sourcing method' AND
Any option selected excluding the following in both columns 'Country/area of low-carbon energy consumption' AND 'Country/area of origin (generation) of the low-carbon energy or energy attribute' - 0/2 points
-'Ethiopia'
-'Uruguay'
-'Paraguay'

OR

[ROUTE C]
Any other option selected – 2/2 points

One row scored

Management scoring criteria

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

[ROUTE A]
Either of the following are met - 0.5 points

‘Default delivered electricty from the grid (e.g. standard product offering by an energy supplier), supported by energy attribute certificates’ selected in column 'Sourcing method' AND
Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’  

OR
 
‘Unbundled energy attribute certificates (EACs) purchase‘ selected in column 'Sourcing method' AND
Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’

OR

[ROUTE B]
‘Green electricity products from an energy supplier (e.g. green tariffs)’ selected in column ‘Sourcing method’ AND
Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’ - 0.75 points

OR

[ROUTE C]
Any of the following are met - 1 point

‘Direct procurement from an off-site connected generator e.g. Power purchase agreement (PPA)’ selected in column ‘Sourcing method’ AND
Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’

OR

‘Purchase from an on-site installation owned by a third party’ selected in column ‘Sourcing method’ AND
Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’

OR

‘Direct line to an off-site generator owned by a third party with no grid transfers’ selected in column ‘Sourcing method’ AND
Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’

OR

[ROUTE D]
All of the following are met - 0/0 points

‘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’ selected in column ‘Sourcing method’ AND
Any of the following selected in both columns ‘Country/area of low-carbon energy consumption’ AND ‘Country/area of origin (generation) of the low-carbon energy or energy attribute’ (same value):
-‘Ethiopia’
-‘Paraguay’
-‘Uruguay’

AND

Any option selected excluding ‘Other biomass’ in column ‘Low-carbon technology type’

One row scored

Leadership scoring criteria

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

[ROUTE A]
Sum of figures provided in column 'Low-carbon energy consumed via selected sourcing...(MWh)' in rows with the following options selected in column 'Sourcing method'...
- 'Direct procurement from an off-site grid-connected generator e.g. Power purchase agreement (PPA)’
- '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'

...accounts for less than 25% of the sum of the figures provided in column 'Low-carbon energy consumed via selected sourcing...(MWh)' 0.1 points

OR

[ROUTE B]
Sum of figures provided in column 'Low-carbon energy consumed via selected sourcing...(MWh)' in rows with the following options selected in column 'Sourcing method'...
- 'Direct procurement from an off-site grid- connected generator e.g. Power purchase agreement (PPA)’
- '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'

...accounts for greater than 25% of the sum of the figures provided in column 'Low-carbon energy consumed via selected sourcing...(MWh)'- 0.2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	0 or 2	2 or 4	0 or 1	0 or 1	0.2	0.2

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

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]

C8.2g - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of cells displayed (excluding both columns ‘Total non-fuel energy consumption (MWh)...’ AND ‘Is this consumption excluded from your RE100 commitment?*’)

A maximum of 3 points is available for this question

Awareness scoring criteria

Table completed excluding both columns ‘Total non-fuel energy consumption (MWh)...’ AND ‘Is this consumption excluded from your RE100 commitment?*’ - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

This question only appears to RE100 members

Response options

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

Country/area of renewable electricity consumption

Sourcing method

Renewable electricity technology type

Renewable electricity consumed via selected sourcing method in the reporting year (MWh)

Tracking instrument used

Total attribute instruments retained for consumption by your organization (MWh)

Country/area of origin (generation) of the renewable electricity/attribute consumed

Select from:

[Country/area drop-down list]

Select from:

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 offsite grid-connected generator e.g. Power Purchase Agreement (PPA)
Green electricity products from an energy supplier (e.g. Green Tariffs)
Unbundled Energy Attribute Certificate (EAC) purchase
Default delivered renewable electricity from the grid, supported by energy attribute certificates
Default delivered renewable electricity from a grid that is 95% or more renewable and where there is no mechanism for specifically allocating renewable electricity
Other, please specify

Select from:

Solar
Wind
Large hydropower (>25 MW)
Small hydropower (<25 MW)
Hydropower (capacity unknown)
Sustainable Biomass
Renewable hydrogen fuel cell
Marine
Geothermal
Renewable electricity mix, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

Contract
GEC
GO
Indian REC
I-REC
J-Credit
Australian LGC
NFC - Renewable
REGO
TIGR
T-REC
US-REC
Other, please specify
No instrument used

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

[Country/area drop-down list]

Commissioning year of the energy generation facility (e.g. date of first commercial operation or repowering)

Vintage of the renewable energy/attribute (i.e. year of generation)

Brand, label, or certification of the renewable electricity purchase

Comment

Numerical field [enter a number between 1900- 2022]

Select from:

Before 2018
2019
2020
2021
2022

Green-e
EKOenergy label
Gold Standard Renewable Energy
Other, please specify
No brand, label, or certification

Text field [maximum 2,500 characters]

[Add row]

C8.2h - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
'Default delivered renewable electricity from a grid that is 95% or more renewable and where there is no mechanism for specifically allocating renewable electricity' selected in column 'Sourcing method' AND
Any of the following selected in both columns 'Country/area of renewable electricity consumption' AND 'Country/area of origin (generation) of the renewable electricity/attribute consumed' (same value):
-'Ethiopia'
-'Uruguay'
-'Paraguay'

Points will be awarded per completed cell in proportion to the number of cells displayed excluding the following columns:
- 'Tracking instrument used'
- 'Total attribute instruments retained for consumption by the organization (MWh)'
- 'Commissioning year of the energy generation facility...'
- 'Vintage of the renewable energy/ attribute (i.e. year of generation)'
- 'Brand, label, or certification of the renewable electricity purchase'

A maximum of 7 points is available for this question

OR

[ROUTE B]
Points will be awarded per completed cell in proportion to the number of cells displayed (excluding column ‘Commissioning year of the energy generation facility...’)

A maximum of 7 points is available for this question

Awareness scoring criteria

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

[ROUTE A]
'Default delivered renewable electricity from a grid that is 95% or more renewable and where there is no mechanism for specifically allocating renewable electricity' selected in column 'Sourcing method' AND
Any of the following selected in both columns 'Country/area of renewable electricity consumption' AND 'Country/area of origin (generation) of the renewable electricity/attribute consumed' (same value) - 2 points
-'Ethiopia'
-'Uruguay'
-'Paraguay'

OR

[ROUTE B]
Any other option selected – 2 points

One row scored

Management scoring criteria

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

[ROUTE A]
Either of the following selected in column ‘Sourcing method’ - 1 point
-‘Default delivered renewable electricity from the grid, supported by energy attribute certificates’
-‘Unbundled energy attribute certificates (EAC) purchase‘

OR

[ROUTE B]
‘Green electricity products from an energy supplier (e.g. Green Tariffs)’ selected in column ‘Sourcing method’ - 1.5 points

 OR

[ROUTE C]
Any of the following selected in column ‘Sourcing method’ - 2 points
-‘Direct procurement from an off-site grid-connected generator e.g. Power purchase agreement (PPA)’
- ‘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’

OR

[ROUTE D]
All of the following are met - 0/0 points

‘Default delivered renewable electricity from a grid that is 95% or more renewable and where there is no mechanism for allocating renewable electricity’ selected in column ‘Sourcing method’ AND
Any of the following selected in both columns ‘Country/area of low-carbon energy consumption’ AND ‘Country/area of origin (generation) of the low-carbon energy or energy attribute’ (same value)
-‘Ethiopia’
-‘Paraguay’
-‘Uruguay’

One row scored

Leadership scoring criteria

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

Scored based on all rows disclosed: 

[ROUTE A]
Sum of figures provided in column 'Renewable electricity consumed via selected sourcing method in the reporting year (MWh)' in rows with the following options selected in column 'Sourcing method'...
- 'Direct procurement from an off-site grid- connected generator e.g. Power purchase agreement (PPA)’
- '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'

...accounts for less than 25% of the sum of the figures provided in column ''Renewable electricity consumed via selected sourcing method in the reporting year (MWh)’- 0.1 points

OR

[ROUTE B]
Sum of figures provided in column 'Renewable electricity consumed via selected sourcing method in the reporting year (MWh)' in rows with the following options selected in column 'Sourcing method'...
- 'Direct procurement from an off-site grid- connected generator e.g. Power purchase agreement (PPA)’
- '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'

...accounts for greater than 25% of the sum of the figures provided in column 'Renewable electricity consumed via selected sourcing method in the reporting year (MWh)’- 0.2 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
7	7	2	2	0 or 2	0 or 2	0.2	0.2

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

Question dependencies

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

Response options

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

Country/area of consumption of low-carbon heat, steam or cooling

Sourcing method

Energy carrier

Low-carbon technology type

Low-carbon heat, steam, or cooling consumed (MWh)

Comment

Select from:

[Country/area drop-down list]

Select from:

None (no purchases of low-carbon heat, steam, or cooling)
Heat/steam/cooling supply agreement
Other, please specify

Select from:

Heat
Steam
Cooling
Heat, steam, and cooling combined

Select from:

Solar
Sustainable biomass
Other biomass
Low-carbon energy mix
Renewable energy mix
Other, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Text field [maximum 2,500 characters]

[Add row]

C8.2i - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
'None (no active purchases of low-carbon electricity, heat, steam or cooling)' selected in column 'Sourcing method' - 5 points

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

A maximum of 5 points is available for this question

Awareness scoring criteria

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

Any option selected excluding ‘None (no purchases of low-carbon heat, steam, or cooling)' in column 'Sourcing method' – 1 point

One row scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

This question only appears to RE100 members

Response options

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

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

Country/area of generation

Renewable electricity technology type

Facility capacity (MW)

Total renewable electricity generated by this facility in the reporting year (MWh)

Renewable electricity directly consumed by your organization from this facility in the reporting year for which certificates were not issued (MWh)

Renewable electricity directly consumed by your organization from this facility in the reporting year for which certificates were issued and retired (MWh)

Renewable electricity sold to the grid in the reporting year (MWh)

Select from:
[Country/area drop-down list]

Select from:

Solar
Wind
Hydropower
Sustainable biomass
Renewable hydrogen fuel cell
Marine
Geothermal
Renewable electricity mix, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Certificates issued for the renewable electricity that was sold to the grid (MWh)

Certificates issued and retired for self-consumption for the renewable electricity that was sold to the grid (MWh)

Type of energy attribute certificate*

Total self-generation counted towards RE100 target (MWh)
[Auto-calculated]

Comment

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

GEC
GO
Indian REC
I-REC
J-Credit
Australian LGC
NFC - Renewable
REGO
TIGR
T-REC
US-REC
Other, please specify

Numerical field [enter a number from 0-999,999,999,999 using a maximum of 2 decimal places]

Text field [maximum 2,500 characters]

[Add row]

C8.2j - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

This question only appears to RE100 members

Response options

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

C8.2k - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

This question only appears to RE100 members

Response options

Please complete the following table.

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

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

C8.2l - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Country/area

Reason(s) why it was challenging to source renewable electricity within selected country/area

Provide additional details of the barriers faced within this country/area

Select from:

[Country/area drop-down list]

Select all that apply:

Arbitrary grid usage charges
Inability to buy Energy Attribute Certificates (EACs) in small quantities
Inability to make exclusive renewable electricity usage claims
Internal capacity issues
Issues with landlord-tenant arrangements
Lack of credible renewable electricity procurement options (e.g. EACs, Green Tariffs)
Lack of market data
Lack of electricity market structure supporting bilateral PPAs
Limited supply of renewable electricity in the market
Prohibitively priced renewable electricity
Regulatory instability
Small load
Unable to get internal company approval
Other, please specify

Text field [maximum 2,500 characters]

[Add row]

C8.2m - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

C9 Additional metrics

Other climate-related metrics

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

Response options

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

Description

Metric value

Metric numerator

Metric denominator (intensity metric only)

% change from previous year

Direction of change

Please explain

Select from:

Waste
Energy usage
Land use
Other, please specify

Numerical field [enter a number from 0 to 99,999,999,999 using up to 2 decimal places]

Text field [maximum 50 characters]

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

Select from:

Increased
Decreased
No change

Text field [maximum 2,400 characters]

[Add Row]

C9.1 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

C10 Verification

Module C10 Scoring Notes

Please note that:

- If question C10.1 is not answered, questions C10.1a, C10.1b and C10.1c will be scored as per question not answered;

- If question C10.2 is not answered, question C10.2a will be scored as per question not answered.

Verification

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

Response options

Please complete the following table:

Scope

Verification/assurance status

Scope 1

Select from:

No emissions data provided
No third-party verification or assurance
Third-party verification or assurance process in place

Scope 2 (location-based or market-based)

Select from:

No emissions data provided
No third-party verification or assurance
Third-party verification or assurance process in place

Scope 3

Select from:

No emissions data provided
No third-party verification or assurance
Third-party verification or assurance process in place

C10.1 - Scoring criteria

Disclosure scoring criteria

For each row completed - 1 point

Awareness scoring criteria

For each row

'Third-party verification or assurance process in place' selected - 1 point

Management scoring criteria

For each row

'No third-party verification or assurance' OR 'No emissions data provided' selected - 0/5 points

Any other situation - 0/0 points

Leadership scoring criteria

For both rows 'Scope 1' AND 'Scope 2 (location-based or market-based)'

Either 'No third-party verification or assurance' OR 'No emissions data provided' selected - 0/1 points

Any other situation - 0/0

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
3	3	3	3	0, 5, 10 or 15	0, 5, 10 or 15	0 or 1	0 or 1

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

Question dependencies

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

Response options

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

Verification or assurance cycle in place

Status in the current reporting year

Type of verification or assurance

Attach the statement

Page/section reference

Relevant standard

Proportion of reported emissions verified (%)

Select from:

Annual process
Biennial process
Triennial process

Select from:

No verification or assurance of current reporting year
Underway but not complete for current reporting year – first year it has taken place
Underway but not complete for reporting year – previous statement of process attached
Complete

Select from:

Not applicable
Limited assurance
Moderate assurance
Reasonable assurance
High assurance
Third party verification/assurance underway

Attach your document here

Text field [maximum 500 characters]

Select from drop-down options below

Numerical field [enter a number from 0-100 using no decimals or commas]

[Add Row]

Relevant standard drop-down options:

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

C10.1a - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway but not complete for reporting year - previous statement of process attached' selected in column 'Status in current reporting year'

i) All of the following columns completed - 3.5 points
- 'Verification or assurance cycle in place'
- 'Type of verification or assurance'
- 'Attach the statement'

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

ii) For each column completed:
- 'Page/section reference' - 0.5 points
- 'Relevant standard' - 1 point
- 'Proportion of reported emissions verified (%)' - 1 point

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in current reporting year' - 6 points

Awareness scoring criteria

Not scored

Management scoring criteria

[ROUTE A]
Document in column 'Attach the statement' contains all of the verification attachment criteria below - 5 points

i) The statement relates to greenhouse gas (GHG) emissions OR it is clear that GHG emissions were the subject of the assurance engagement

AND

ii) The statement relates to Scope 1

AND

iii) The statement relates to the correct reporting year and status is 'Completed'

OR

Status is ‘Underway…previous statement of process attached’ and relates to the correct reporting year up to:
- A 12-month period prior where cycle is ‘Annual process’ and status is ‘Underway…previous statement of process attached’
- A 2 year period prior where cycle is ‘Biennial process’ and status is ‘Underway…previous statement of process attached’
- A 3 year period prior where cycle is ‘Triennial process’ and status is ‘Underway…previous statement of process attached’

AND

iv) The verification standard used is accepted

AND

v) The statement contains an opinion or finding which confirms verification

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reported year' - 4 points

Leadership scoring criteria

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

Both of the following criteria are met - 1 point

i) 'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
Sum of figures provided in column 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 70% or higher

OR

'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 70% or higher

OR

'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 70% or higher

ii) 'No' selected in question C6.4 OR
Any of the following selected in column 'Relevance of Scope 1 emissions from this source' in question C6.4a:
- 'No emissions excluded'
- 'No emissions from this source'
- 'Emissions are not relevant'
- 'Emissions excluded due to recent acquisition'

Please note:
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 1' question C10.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	5	5	1	1

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

Question dependencies

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

Response options

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

Scope 2 approach

Verification or assurance cycle in place

Status in the current reporting year

Type of verification or assurance

Attach the statement

Page/ section reference

Relevant standard

Proportion of reported emissions verified (%)

Select from:

Scope 2 location-based
Scope 2 market-based

Select from:

Annual process
Biennial process
Triennial process

Select from:

No verification or assurance of current reporting year
Underway but not complete for current reporting year – first year it has taken place
Underway but not complete for reporting year – previous statement of process attached
Complete

Select from:

Not applicable
Limited assurance
Moderate assurance
Reasonable assurance
High assurance
Third party verification/assurance underway

Attach your document here

Text field [maximum 500 characters]

Select from drop-down options below

Numerical field [enter a number from 0-100 using no decimals or commas]

[Add Row]

Relevant standard drop-down options:

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

C10.1b - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway but not complete for reporting year - previous statement of process attached' selected in column 'Status in current reporting year'

i) All of the following columns completed - 3.5 points
- 'Verification or assurance cycle in place'
- 'Type of verification or assurance'
- 'Attach the statement'

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

ii) For each column completed:
- 'Page/section reference' - 0.5 points
- 'Relevant standard' - 1 point
- 'Proportion of reported emissions verified (%)' - 1 point

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in current reporting year' - 6 points

Awareness scoring criteria

Not scored

Management scoring criteria

[ROUTE A]
Document in column 'Attach the statement' contains all of the verification attachment criteria below - 5 points

i) The statement relates to greenhouse gas (GHG) emissions OR it is clear that GHG emissions were the subject of the assurance engagement

AND

ii) The statement relates to Scope 2

AND

iii) The statement relates to the correct reporting year and status is 'Completed'

OR

Status is ‘Underway…previous statement of process attached’ and relates to the correct reporting year up to:
- A 12-month period prior where cycle is ‘Annual process’ and status is ‘Underway…previous statement of process attached’
- A 2 year period prior where cycle is ‘Biennial process’ and status is ‘Underway…previous statement of process attached’
- A 3 year period prior where cycle is ‘Triennial process’ and status is ‘Underway…previous statement of process attached’

AND

iv) The verification standard used is accepted

AND

v) The statement contains an opinion or finding which confirms verification

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reported year' - 4 points

Leadership scoring criteria

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

Both of the following criteria are met - 1 point

i) 'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
Sum of figures provided in column 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 70% or higher

OR

'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 70% or higher

OR

'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
Sum of figures provided in 'Proportion of reported emissions verified (%)' in all rows containing an accepted statement is 70% or higher

ii) 'No' selected in question C6.4 OR
Any of the following selected in either column 'Relevance of Scope location-based Scope 2 emissions from this source' OR 'Relevance of market-based Scope 2 emissions from this source (if applicable)' in question C6.4a:
- 'No emissions excluded'
- 'No emissions from this source'
- 'Emissions are not relevant'
- 'Emissions excluded due to recent acquisition'

Please note:
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 2 (location-based or market-based)' question C10.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	5	5	1	1

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

Question dependencies

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

Response options

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

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

[Add Row]

Relevant standard drop-down options:

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

C10.1c - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway but not complete for reporting year - previous statement of process attached' selected in column 'Status in the current reporting year'

i) All of the following columns completed - 3.5 points
- 'Scope 3 category'
- 'Verification or assurance cycle in place'
- 'Type of verification or assurance'
- 'Attach the statement'

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

ii) For each column completed:
- 'Page/section reference' - 0.5 points
- 'Relevant standard' - 1 point
- 'Proportion of reported emissions verified (%)' - 1 point

OR

[ROUTE B]
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 6 points

Awareness scoring criteria

Not scored

Management scoring criteria

Full Management points must be awarded in question C6.5 to be eligible for Management points

[ROUTE A]
Document in column ‘Attach the statement’ meets all of the verification attachment criteria below – 4 points

i) The statement relates to Scope 3 greenhouse gas (GHG) emissions OR it is clear that Scope 3 GHG emissions were the subject of the assurance engagement

AND

ii) The statement relates to the correct reporting year and status is ‘Completed’

OR

Status is ‘Underway…previous statement of process attached’ and relates to the correct reporting year up to:
- A 12-month period prior where cycle is ‘Annual process’ and status is ‘Underway…previous statement of process attached’
- A 2 year period prior where cycle is ‘Biennial process’ and status is ‘Underway…previous statement of process attached’
- A 3 year period prior where cycle is ‘Triennial process’ and status is ‘Underway…previous statement of process attached’

AND

iii) The verification standard used is accepted

AND

iv) The statement contains an opinion or finding which confirms verification

If all of the above criteria are met an additional point will be awarded for the following:

v) Document in column ‘Attach the statement’ relates to any of the following Scope 3 categories reported in question C6.5 - 1 point
- 'Purchased goods and services'
- 'Capital goods'
- 'Upstream transportation and distribution'
- 'Downstream transportation and distribution'
- 'Processing of sold products'
- 'Use of sold products'

OR

[ROUTE B]
‘Underway but not complete for current reporting year – first year it has taken place’ selected in column ‘Status in the current reporting year’ – 4 points

Leadership scoring criteria

The following conditions must be met to be eligible for Leadership points:
At least 4/5 Management points awarded AND
Either 'Underway … previous statement of process attached' OR 'Complete' selected in column 'Status in the current reporting year'

Any of the following are met - 0.5 points

'Annual process' selected in column 'Verification or assurance cycle in place' AND
Relevant year is verified by the statement(s) AND
In at least one row figure provided in column 'Proportion of reported emissions verified (%)' is 70% or higher and the associated statement(s) is accepted at management level

OR

'Biennial process' selected in column 'Verification or assurance cycle in place' AND
Both years are verified by the statement(s) AND
In at least one row figure provided in column 'Proportion of reported emissions verified (%)' is 70% or higher and the associated statement(s) is accepted at management level

OR

'Triennial process' selected in column 'Verification or assurance cycle in place' AND
All three years are verified by the statement(s) AND
In at least one row figure provided in column 'Proportion of reported emissions verified (%)' is 70% or higher and the associated statement(s) is accepted at management level

Please note:
'Underway but not complete for current reporting year - first year it has taken place' selected in column 'Status in the current reporting year' - 0 points
Either 'No emissions data provided' OR 'No third-party verification or assurance' selected in row 'Scope 3' in question C10.1 - 0 points

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	0	0	5	5	0.5	0.5

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?

Response options

Select one of the following options:

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

C10.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any of the following selected - 1 point
- 'Yes'
- 'In progress'
- 'No, but we are actively considering verifying within the next two years'

Management scoring criteria

'Yes' selected - 0.25 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
1	1	1	1	0.25	0.25	0	0

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

Question dependencies

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

Response options

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

Disclosure module verification relates to

Data verified

Verification standard

Please explain

Select from:

C0. Introduction
C1. Governance
C2. Risks and opportunities
C3. Business Strategy
C4. Targets and performance
C5. Emissions performance
C6. Emissions data
C7. Emissions breakdown
C8. Energy
C9. Additional metrics
C11. Carbon pricing
C12. Engagement
C13. Other land management impacts
C14. Portfolio impact
C16. Signoff
SC. Supply chain module

Select from:

Year on year change in emissions (Scope 1)
Year on year change in emissions (Scope 2)
Year on year change in emissions (Scope 1 and 2)
Year on year change in emissions (Scope 3)
Year on year emissions intensity figure
Financial or other base year data points used to set a science-based target
Progress against emissions reduction target
Change in Scope 1 emissions against a base year (not target related)
Change in Scope 2 emissions against a base year (not target related)
Change in Scope 3 emissions against a base year (not target related)
Product footprint verification
Emissions reduction activities
Renewable energy products
Energy consumption
Don’t know
Other, please specify

Text field [maximum 1,500 characters]

[Add Row]

C10.2a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'Don't know' in column 'Data verified'

A maximum of 4 points is available for this question

Management scoring criteria

Any option selected excluding ‘Don’t know’ in column 'Data verified' – 0.25 points

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
4	4	4	4	0.25	0.25	0	0

C11 Carbon pricing

Module C11 Scoring Notes

Please note that:

- If question C11.1 is not answered, questions C11.1a, C11.1b and C11.1d will be scored as per question not answered;

- If question C11.2 is not answered, question C11.2a will be scored as per question not answered;

- If question C11.3 is not answered, question C11.3a will be scored as per question not answered.

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)?

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

C11.1 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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

C11.1a - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(C11.1b) 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.

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]

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]

C11.1b - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
- '% of Scope 1 emissions covered by the ETS'
- '% of Scope 2 emissions covered by the ETS'
- Both 'Period start date' AND 'Period end date
- 'Allowances allocated'
- 'Allowances purchased'
- 'Verified Scope 1 emissions in metric tons CO2e'
- 'Verified Scope 2 emissions in metric tons CO2e'
- 'Details of ownership'

Awareness scoring criteria

All columns completed in one row - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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]

C11.1c - Scoring criteria

Disclosure scoring criteria

i) For each of the following columns completed - 1 point
- '% of total Scope 1 emissions covered by tax'
- 'Total cost of tax paid'

ii) Both columns 'Period start date' AND 'Period end date' completed - 1 point

Awareness scoring criteria

All columns completed in one row - 1 point

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(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

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.

C11.1d - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

[ROUTE A]
'Yes' selected in question C11.1 AND
Text answer provided - 1 point

OR

[ROUTE B]
'No, but we anticipate being regulated in the next three years' selected in question C11.1 AND
Text answer provides a description of your strategy for complying with the system in which you anticipate to participate in AND
Identification of when you anticipate being regulated in the next 3 years - 1 point

Management scoring criteria

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

[ROUTE A]
'Yes' selected in question C11.1 AND
Text answer provides description of your strategy for complying with the systems in which you participate AND
An explanation of how the strategy has been applied with reference to results of actions and timescale of implementation - 1 point

OR

[ROUTE B]
'No, but we anticipate being regulated in the next three years' selected in question C11.1 - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

Project-based carbon credits

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

Response options

Select one of the following options:

Yes
No

C11.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

(C11.2a) Provide details of the project-based carbon credits 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.

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]

Select from:

Yes
No
Not relevant

Select from:

Compliance
Voluntary Offsetting
Not applicable
Other, please specify

[Add Row]

C11.2a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 8 points is available for this question

Awareness scoring criteria

Not scored

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Management points awarded in question C7.9a AND
Column 'Gross global Scope 1 emissions (metric tons CO2e)' completed in row 'Reporting year' in question C6.1 AND
Either column 'Scope 2, location based' OR 'Scope 2, market based (if applicable)' completed in row 'Reporting year' in question C6.3

Any of the following selected in column 'Purpose, e.g. compliance' - 1 point
- 'Voluntary Offsetting'
- 'Compliance'

Leadership scoring criteria

Not scored

Point Allocation

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

Internal price on carbon

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

Response options

Select one of the following options:

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

C11.3 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'No, and we don't anticipate doing so in the next two years' - 1 point

Management scoring criteria

'Yes' selected - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

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]

C11.3a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 7 points is available for this question

Awareness scoring criteria

Table completed AND
Any option selected excluding 'Offsets' in column 'Type of internal carbon price' - 1 point

Management scoring criteria

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

Text answer in column 'Impact & implication' provides a description of how your organization uses internal price on carbon giving regional, sectoral or operational context - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

C12 Engagement

Module C12 Scoring Notes

Please note that:

- If question C12.1 is not answered, questions C12.1a, C12.1b and C12.1d will be scored as per question not answered. In addition, for companies responding to the Financial Services Questionnaire, question C-12.1b and C-FS12.1c will also be scored as per question not answered.

- If question C12.2 is not answered, question C12.2a will be scored as per question not answered.

- If question C12.3 is not answered, questions C12.3a, C12.3b, and C12.3c will be scored as per question not answered.

Value chain engagement

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

Response options

Select all that apply from the following options:

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

C12.1- Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

At least one option selected - 1 point

Management scoring criteria

At least two options selected excluding 'No, we do not engage' - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

Type of engagement

Details of engagement

% of suppliers by number

% total procurement spend (direct and indirect)

% of supplier-related Scope 3 emissions as reported in C6.5

Rationale for the coverage of your engagement

Impact of engagement, including measures of success

Comment

Select from:

Information collection (understanding supplier behavior)
Engagement & incentivization (changing supplier behavior)
Innovation & collaboration (changing markets)
Other, please specify

Select all that apply:

Information collection (understanding supplier behavior)

Collect 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]

Text field [maximum 2,400 characters]

[Add Row]

C12.1a - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Type of engagement'
- 'Details of engagement'
- '% of suppliers by number'
- Either '% total procurement spend (direct and indirect)' OR '% of supplier-related Scope 3 emissions as reported in C6.5'
- 'Rationale for the coverage of your engagement'
- 'Impact of engagement, including measures of success'

One row scored

Awareness scoring criteria

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

Any option selected excluding 'Other, please specify' in column 'Details of engagement' AND
Figure greater than 0 provided in either column '% total procurement spend (direct and indirect)' OR '% of supplier-related Scope 3 emissions as reported in C6.5' - 2 points

One row scored

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Awareness points awarded AND
Any option selected excluding 'Other, please specify' in either group 'Engagement and incentivization' OR 'Innovation and collaboration' in column 'Details of Engagement

i) Text answer in column 'Rationale for the coverage of your engagement' provides a clear rationale for the coverage of your engagement - 1 point

ii) Text answer in column 'Impact of engagement, including measures of success' provides a clear description of measures of success which includes a threshold - 1 point

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

iii) Text answer in column 'Impact of engagement, including measures of success' provides a description of the impact of climate-related supplier engagement strategy giving sectoral, regional or operational context according to the measure of success chosen - 1 point

One row scored

Leadership scoring criteria

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

Figure greater than 40% provided in either column '% total procurement spend (direct and indirect)' OR '% of supplier-related Scope 3 emissions as reported C6.5' - 1 point

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
6	6	2	2	3	3	1	1

(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.

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]

Text field [maximum 2,400 characters]

[Add Row]

Details of engagement drop-down options:

Education/ information sharing

Select one of the following options:

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

Collaboration & Innovation

Select one of the following options:

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

C12.1b - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
- 'Type of engagement'
- 'Details of engagement'
- Either '% of customers by number' OR '% 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'

One row scored

Awareness scoring criteria

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

Any option selected excluding 'Other, please specify' in column 'Details of engagement' AND
Figure greater than 0 provided in either column '% of customers by number' OR '% of customer-related Scope 3 emissions as reported in C6.5' - 2 points

One row scored

Management scoring criteria

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

i) Text answer in column 'Please explain the rationale for selecting this group of customers and scope of engagement' provides a clear rationale for the group of customers selected and scope of your engagement - 1 point

ii) Text answer in column 'Impact of engagement, including measures of success' provides a clear description of measures of success which includes a threshold - 1 point

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

iii) Text answer in column 'Impact of engagement, including measures of success' provides a description of the impact of climate-related customer engagement strategy giving sectoral, regional or operational context according to the measure of success chosen - 1 point

One row scored

Leadership scoring criteria

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

Figure greater than 40% provided in either column '% of customers by number' OR '% of customer-related Scope 3 emissions as reported C6.5' - 1 point

One row scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	3	3	1	1

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

Question dependencies

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

Response options

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

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

C12.1d - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

Text answer provides a clear explanation of who "other partners in the value chain" constitutes AND
A description of your climate-related engagement strategy with other partners in the value chain giving sectoral, regional or operational context - 2 points

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

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

C12.1e - Scoring criteria

Disclosure scoring criteria

Text answer provided - 1 point

Awareness scoring criteria

Not scored

Management scoring criteria

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

Text answer provides a description of plans to develop a future engagement strategy in the next 2 years - 1 point

Please note: a maximum of 1/3 Management points is available in this question

Leadership scoring criteria

'No' selected in question C12.1 - 0 points

Point Allocation

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

Climate-related requirements

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

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

C12.2 - Scoring criteria

Disclosure scoring criteria

Any option selected - 1 point

Awareness scoring criteria

Any option selected excluding 'No, and we do not plan to introduce climate-related requirements within the next two years'– 1 point

Management scoring criteria

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

'Yes, suppliers have to meet climate-related requirements, but they are not included in our supplier contracts' selected – 0.5 points

'Yes, climate-related requirements are included in our supplier contracts' selected – 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

(C12.2a) 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.

Response options

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

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

[Add row]

Climate-related requirement drop-down options:

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

C12.2a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 6 points is available for this question

Awareness scoring criteria

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

i) Any option selected excluding 'No mechanism for monitoring compliance' in column 'Mechanisms for monitoring compliance with this climate-related requirement' - 1 point

ii) Any option selected excluding 'No response' in column 'Response to supplier non-compliance with this climate-related requirement' - 1 point

One row scored

Management scoring criteria

Not scored

Leadership scoring criteria

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

'Setting a science-based emissions reduction target' selected in column 'Climate-related requirement' AND
Figure greater than 0 provided in column '% suppliers by procurement spend that have to comply with this climate-related requirement' - 1 point

One row scored

Point Allocation

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

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

Agricultural commodities
Food, beverage & tobacco
Paper & forestry

Public policy engagement

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

Response options

Please complete the following table.

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]

C12.3 - Scoring criteria

Disclosure scoring criteria

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

A maximum of 4 points is available for this question

Awareness scoring criteria

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

Either 'Yes' OR 'No, but we plan to have one in the next two years' selected in column 'Does your organization have a public commitment...' – 2 points

Management scoring criteria

'No' selected in column 'Direct or indirect engagement that could influence policy, law, or regulation that may impact the climate' - 0 points

'Yes' selected in column 'Does your organization have a public commitment or position statement …' AND
Column 'Attach commitment or position statement(s)' completed - 1 point

Leadership scoring criteria

Not scored

Point Allocation

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

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

Question dependencies

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

Response options

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

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]

Select from:

Yes, we have evaluated, and it is aligned
Yes, we have evaluated, and it is not aligned
No, we have not evaluated

[Add Row]

Focus of policy, law or regulation that may impact 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

C12.3a - Scoring criteria

Disclosure scoring criteria

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

A maximum of 8 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, we have not evaluated' in column 'Have you evaluated whether your organization's engagement...?'

A maximum of 2 points is available for this question

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: 'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether your organization’s engagement...?'

A maximum of 2 points is available for this question

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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

C12.3b - Scoring criteria

Disclosure scoring criteria

Points will be awarded per completed cell in proportion to the number of rows disclosed (excluding column ‘Funding figure your organization provided...’). Partially completed rows will not receive full points

A maximum of 6 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Funding figure your organization provided...') as follows: any option selected excluding 'No, we have not evaluated' in column 'Have you evaluated whether your organization's engagement...?'

A maximum of 2 points is available for this question

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed (excluding column 'Funding figure your organization provided...') as follows: 'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether your organization’s engagement...?'

A maximum of 2 points is available for this question

Leadership scoring criteria

Not scored

Point Allocation

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

(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.

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

[Add row]

C12.3c - Scoring criteria

Disclosure scoring criteria

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

A maximum of 5 points is available for this question

Awareness scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: any option selected excluding 'No, we have not evaluated' in column 'Have you evaluated whether this funding...?'

A maximum of 2 points is available for this question

Management scoring criteria

Points will be awarded per completed row in proportion to the number of rows disclosed as follows: 'Yes, we have evaluated, and it is aligned' selected in column 'Have you evaluated whether this funding...?'

A maximum of 1 point is available for this question

Leadership scoring criteria

Not scored

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	2	2	1	1	0	0

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).

Response options

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

Publication

Status

Attach the document

Page/Section reference

Content elements

Comment

Select from:

In mainstream reports
In mainstream reports, in line with the CDSB framework (as amended to incorporate the TCFD recommendations)
In mainstream reports, incorporating the TCFD recommendations
In other regulatory filings
In voluntary communications
In voluntary sustainability report
No publications with information about our response to climate-related issues and GHG emissions performance
Other, please specify

Select from:

Complete
Underway – previous year attached
Underway – this is our first year

Attach your document here.

Text field [maximum 500 characters]

Select all that apply:

Governance
Strategy
Risks & Opportunities
Emissions figures
Emission targets
Other metrics
Other, please specify

Text field [maximum 2,400 characters]

[Add Row]

C12.4 - Scoring criteria

Disclosure scoring criteria

[ROUTE A]
Either 'Complete' OR 'Underway - previous year attached' selected in column 'Status'

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

A maximum of 5 points is available for this question

OR

[ROUTE B]
'Underway - this is our first year' selected in column 'Status'

Points will be awarded per completed cell in proportion to the number of cells displayed (excluding column 'Attach the document'). Partially completed rows will not receive full points

A maximum of 5 points is available for this question

Awareness scoring criteria

Not scored

Management scoring criteria

The following conditions must be met to be eligible for Management points:
Full Disclosure points awarded AND Any of the following selected in column 'Publication'
- 'In mainstream reports'
- 'In mainstream reports, in line with the CDSB framework (as amended to incorporate the TCFD recommendations)'
- 'In mainstream reports, incorporating the TCFD recommendations'

Either 'Complete' OR 'Underway - previous year attached' selected in column 'Status' - 2 points

'Underway - this is our first year' selected in column 'Status'- 1 point

Leadership scoring criteria

Full Management points awarded AND at least three options selected in column 'Content elements' - 1 point

Point Allocation

Disclosure numerator	Disclosure denominator	Awareness numerator	Awareness denominator	Management numerator	Management denominator	Leadership numerator	Leadership denominator
5	5	0	0	2	2	1	1

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?

Response options

Please complete the following table:

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

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

C15.1 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

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

C15.2 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

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)

C15.3 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

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

C15.4 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

Please complete the following table:

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

C15.5 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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

Response options

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

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

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

[Add row]

C15.6 - Scoring criteria

Disclosure scoring criteria

Not scored

Awareness scoring criteria

Not scored

Management scoring criteria

Not scored

Leadership scoring criteria

Not scored

Point Allocation

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

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.

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.

Response options

Please complete the following table:

Job title

Corresponding job category

Text field [maximum 200 characters]

Select from:

Board chair
Board/Executive board
Director on board
Chief Executive Officer (CEO)
Chief Financial Officer (CFO)
Chief Operating Officer (COO)
Chief Procurement Officer (CPO)
Chief Risk Officer (CRO)
Chief Sustainability Officer (CSO)
Other C-Suite Officer
President
Business unit manager
Energy manager
Environmental, health and safety manager
Environment/Sustainability manager
Facilities manager
Process operation manager
Procurement manager
Public affairs manager
Risk manager
Other, please specify

C16.1 - Scoring criteria

Disclosure scoring criteria

For each of the following columns completed - 1 point
-'Job title'
-'Corresponding job category'

Awareness scoring criteria

Not scored

Management scoring criteria

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

[ROUTE A]
Any of the following selected in column 'Corresponding job category' - 2 points
- 'Board chair'
- 'Board/Executive board'
- 'Director on board'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'Chief Procurement Officer (CPO)'
- 'Chief Risk Officer (CRO)'
- 'Chief Sustainability Officer (CSO)'
- 'Other C-Suite Officer'
- 'President'

OR

[ROUTE B]
Any other option selected in column 'Corresponding job category' - 1 point

Leadership scoring criteria

Any of the following selected in column 'Corresponding job category' AND this is consistent with the description in column 'Job title' - 1 point
- 'Board chair'
- 'Board/Executive board'
- 'Director on Board'
- 'Chief Executive Officer (CEO)'
- 'Chief Financial Officer (CFO)'
- 'Chief Operating Officer (COO)'
- 'President'

Point Allocation

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

SC Supply chain

Supply chain introduction

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

Response options

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

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

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

Response options

Please complete the following table:

Annual revenue
Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]

Allocating your emissions to your customers

(SC1.1) Allocate your emissions to your customers listed below according to the goods or services you have sold them in this reporting period.

Response options

Please note that this table (for SC1.1) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

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

Requesting member

Scope of emissions

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]

[Add Row]

*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).

Response options

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

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

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

Response options

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

Allocation challenges

Please explain what would help you overcome these challenges

Select from:

Diversity of product lines makes accurately accounting for each product/product line cost ineffective
Customer base is too large and diverse to accurately track emissions to the customer level
Managing the different emission factors of diverse and numerous geographies makes calculating total footprint difficult
Doing so would require we disclose business sensitive/proprietary information
We face no challenges
Other, please specify

Text field [maximum 2,500 characters]

[Add Row]

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

Response options

Select one of the following options:

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.

Response options

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

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

(SC1.4b) Explain why you do not plan to develop capabilities to allocate emissions to your customers.

Question dependencies

This question only appears if you select “No” in response to SC1.4.

Response options

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

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

Collaborative opportunities

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

Response options

Please note that this table (for SC2.1) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

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

Requesting member

Group type of project

Type of project

Emissions targeted

Estimated timeframe for carbon reductions to be realized

Estimated lifetime CO₂e savings

Estimated payback

Details of proposal

Select from:

[Drop-down menu of requesting members]

Select from:

Reduce Logistics Emissions
Change to provision of goods and services
New product or service
Relationship sustainability assessment
Change to supplier operations
Other, please specify

Select from drop-down options below

Select from:

Actions to reduce customers’ operational emissions (customer scope 1 & 2)
Actions that would reduce our own operational emissions (our scope 1 & 2)
Actions that would reduce our own supply chain emissions (our own scope 3)
Actions that would reduce both our own and our customers’ emissions
Other, please specify

Select from:

0-1 year
1-3 years
3-5 years
Other, please specify

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

Select from:

Cost/saving neutral
0-1 year
1-3 years
3-5 years
Other, please specify

Text field [maximum 5,000 characters]

[Add Row]

Type of project drop-down options (column 3)

Select one of the following options:

Reduce Logistics Emissions

Consolidated logistics
Changing transportation mode (switch from aviation to rail)
Route optimization
Changed timing of logistics
Other, please specify

Change to provision of goods and services

Reduced packaging weight
More online/virtual provision of services
Other, please specify

New product or service

New product or service that reduces customers operational emissions
New product or service that reduces customers products/services operational emissions
New product or service that has a lower upstream emissions footprint
Other, please specify

Relationship sustainability assessment

Assessing products or services life-cycle footprint to identify efficiencies
Sustainability audit of existing relationship
Aligning goals to feed into customers targets and ambitions
Other, please specify

Change to supplier operations

Implementation of energy reduction projects
Increased levels of purchased renewable energy
Undertaking life-cycle assessment
Other, please specify

Other

Other, please specify

(SC2.2) Have requests or initiatives by CDP Supply Chain members prompted your organization to undertake organizational-level emissions reduction initiatives?

Response options

Select one of the following options:

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.

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

[Add Row]

Type of project drop-down options (column 4)

Select from:

Reduce Logistics Emissions

Consolidated logistics
Changing transportation mode (switch from aviation to rail)
Route optimization
Changed timing of logistics
Other, please specify

Change to provision of goods and services

Reduced packaging weight
More online/virtual provision of services
Other, please specify

New product or service

New product or service that reduces customers operational emissions
New product or service that reduces customers products/services operational emissions
New product or service that has a lower upstream emissions footprint
Other, please specify

Relationship sustainability assessment

Assessing products or services life-cycle footprint to identify efficiencies
Sustainability audit of existing relationship
Aligning goals to feed into customers targets and ambitions
Other, please specify

Change to supplier operations

Implementation of energy reduction projects
Increased levels of purchased renewable energy
Undertaking life-cycle assessment
Other, please specify

Other

Other, please specify

Action Exchange

Questions SC3.1 - SC3.2a on the CDP Action Exchange have been removed 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?

Response options

Select one of the following options:

Yes, I will provide data
No, I am not providing data

(SC4.1a) Give the overall percentage of total emissions, for all Scopes, that are covered by these products.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

(SC4.2a) Complete the following table for the goods/services for which you want to provide data.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

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

Name of good/ service

Description of good/ service

Type of product

SKU (Stock Keeping Unit)

Text field [maximum 2,400 characters]

Select from:

Final
Intermediate

Text field [maximum 50 characters]

Total emissions in kg CO₂e per unit

± % change from previous figure supplied

Date of previous figure supplied

Explanation of change

Methods used to estimate lifecycle emissions

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

Percentage field [enter a percentage from -1000 - 1000 using a maximum of 10 decimal places]

Use the calendar button or enter dates manually in the format DD/MM/YYYY.

Text field [maximum 2,400 characters]

Select from:

Bilan Carbone
French Product Environmental Footprint
Greenhouse Gas Accounting Sector Guidance for Pharmaceutical Products and Medical Devices
GHG Protocol Product Accounting & Reporting Standard
ISO 14040 & 14044
ISO 14025
EU Product Environmental Footprint (EUPEF)
PAS 2050
WBCSD Life Cycle Metrics for Chemical Products
Other, please specify

[Add Row]

(SC4.2b) Complete the following table with data for lifecycle stages of your goods and/or services.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

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

Name of good/ service

Please select the scope

Please select the lifecycle stage

Emissions at the lifecycle stage in kg CO₂e per unit

Is this stage under your ownership or control?

Text field [maximum 2,400 characters]

Select from:

Scope 1
Scope 2
Scope 3
Scope 1 & 2
Scope 1, 2 & 3
Other, please specify

Select from:

Assembly
Consumer use
Cradle to gate
Cradle to grave
Distribution
End of life/final disposal
Energy/fuel
Manufacturing
Material acquisition
Operation of premises
Packaging
Pre-processing processing
Production
Recycling
Storage
Transportation
Waste
Other, please specify

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 10 decimal places]

Select from:

Yes
No

Type of data used

Data quality

If you are verifying/assuring this product emissions data, please tell us how

Select from:

Primary
Secondary
Primary & secondary

Text field [maximum 2,500 characters]

Text field [maximum 5,000 characters]

[Add Row]

(SC4.2c) Please detail emissions reduction initiatives completed or planned for this product.

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

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

Name of good/service

Initiative ID

Description of initiative

Completed or planned

Emissions reductions in kg CO₂e per unit

Text field [maximum 2,500 characters]

Select from:

[Drop-down of ID’s]

Text field [maximum 2,500 characters]

Select from:

Completed
Ongoing
Planned

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 2 decimal places]

[Add Row]

(SC4.2d) Have any of the initiatives described in SC4.2c been driven by requesting CDP Supply Chain members?

Question dependencies

This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Response options

Select one of the following options:

Yes
No

(SC4.2e) Explain which initiatives have been driven by requesting members.

Question dependencies

This question only appears if you select “Yes” in response to SC4.2d.

Response options

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

Please note that this table (for SC4.2e) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be viewable at all.

Requesting member

Name of good/service

Initiative ID

Select from:

[Drop-down menu of requesting members]

Text field [maximum 2,500 characters]

Select from:

[Drop-down of ID’s]

[Add Row]

CDP Climate Change 2022 Scoring Methodology

CDP 2022 Climate Change scoring methodology

Introduction

Essential reading

Leadership and A-list criteria

Primary sector scoring

Cross checks

Status of this methodology

CDP Climate Change Scoring Methodology 2022 - Version Control

C0 Introduction

Introduction

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

Response options

C0.1 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.2 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.3 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.4 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.5 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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

Response options

C0.8 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

C1 Governance

Module C1 Scoring Notes

Board oversight

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

Response options

C1.1 - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

(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

Response options

C1.1a - Scoring criteria

Disclosure scoring criteria

Awareness scoring criteria

Management scoring criteria

Leadership scoring criteria

Point Allocation

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