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CDP Climate Change 2022 Reporting Guidance

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

Change from last year

New question

Rationale

This question indicates to investors and other data users the level of commitment and strategic importance organizations give to addressing biodiversity-related issues.

Connection to other frameworks

SDG

Goal 15: Life on land

Response options

Please complete the following table:

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

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

Requested content

General

  • Consider whether the board, board committees and/or executive management consider biodiversity-related issues when reviewing and guiding the business strategy, major plans of action, risk management policies, annual budgets, and future financial planning, or when setting the organization’s performance objectives, monitoring implementation and performance, and overseeing major capital expenditures, acquisitions, and divestitures.

Description of board level oversight and objectives (column 2)

  • This column is presented only if “Yes” is selected in column 1 (Board-level oversight…)
  • Describe how your organization addresses biodiversity at the board/ executive management level. This can include targets and responsibilities related to biodiversity. This is an opportunity to demonstrate thinking beyond climate change at the board level.
  • Provide a description of the position(s)/committee(s) in the corporate structure and the level of responsibility they have towards biodiversity-related issues; and
  • Explain how the responsibilities of the position(s)/committee(s) are related to biodiversity.
  • Note that this column asks about the position and not about the names of the staff holding these positions. Do not include the name of any individual or any other personal data in your response.
  • You can use this field to enter any relevant information.

Scope of board-level oversight [FS only]

  • This column is presented only if “Yes” is selected in column 1 (Board-level oversight…)
  • Select the aspects of your activity for which the board oversees biodiversity-related issues.

Explanation of terms

  • Board: Or “Board of Directors” refers to a body of elected or appointed members who jointly oversee the activities of a company or organization. Some countries use a two-tiered system where “board” refers to the “supervisory board” while “key executives” refers to the “management board" (TCFD, 2017).