GUIDANCE LINKAGE «
Linking GRI and CDP How are the GRI Sustainability Reporting Standards and CDP’s 2017 climate change questions aligned?
Global Sustainability Standards Board Linking GRI and CDP: Climate Change
GRI and CDP continue to work together to align best practice and avoid duplication of disclosure effort to ease the reporting burden for the thousands of companies that report to CDP’s climate change and supply chain programs and the GRI Sustainability Reporting Standards (GRI Standards).
This document shows how the GRI Standards and CDP’s climate change questions (2017) are aligned, improving the consistency and comparability of environmental data, and making corporate reporting more efficient and effective.
A document linking the GRI Standards with CDP’s 2017 water questions is available for free download at www.globalreporting.org and www.cdp.net.
About GRI About CDP
GRI™ is an independent international organization that has CDP, formerly Carbon Disclosure Project, is an international, pioneered corporate sustainability reporting since 1997. GRI’s not-for-profit organization providing the global system for mission is to empower decision-makers everywhere, through companies, cities, states and regions to measure, disclose, its standards and multi-stakeholder network, to take action manage and share vital information on their environmental towards a more sustainable economy and world. performance. CDP, voted number one climate research provider by investors, works with 827 institutional investors Website: www.globalreporting.org with assets of US$100 trillion and 89 purchasing organisations with a combined annual spend of over US$2.7 trillion, to motivate companies to disclose their impacts on the environment and natural resources and take action to reduce them.
Website: www.cdp.net
Lead contributors for this document include: CDP: Tony Rooke, Kristen Mierzejewski GRI: Laura Espinach, Sharon Hagen, Chelsea Reinhardt
2 Linking GRI and CDP About the GRI Sustainability Reporting Standards and CDP’s Environmental Reporting System GRI Sustainability Reporting Standards CDP’s environmental reporting system The GRI Sustainability Reporting Standards (GRI Standards) CDP provides the only global environmental reporting system. are a set of modular reporting standards that can be used by any organization to report about its impacts on the economy, Some 5,800 companies, representing close to 60% global the environment, and society. The set includes three universal market capitalization, disclosed environmental information Standards applicable to all organizations: GRI 101: Foundation, through CDP in 2016. CDP now holds the most GRI 102: General Disclosures, and GRI 103: Management comprehensive collection globally of primary corporate Approach. In addition, there are 33 topic-specific Standards, environmental data and puts these insights at the heart of organized into Economic, Environmental, and Social strategic business, investment and policy decisions. categories, which organizations can select from to report on their material topics. See GRI 101: Foundation for more The data collected is also used to track commitments and information on how to use and reference the GRI Standards. progress towards the Paris climate agreement and the Sustainable Development Goals, and hence achieving a low Preparing a sustainability report in accordance with the carbon, sustainable economy. GRI Standards provides a full and balanced picture of an organization’s material topics, the related impacts, and how Following on from the success of the 2015 Paris agreement these impacts are managed. on climate change, which CDP helped ‘We Mean Business’ to deliver through our call to action program, CDP’s 2016- The GRI Standards are developed through a transparent, 2020 strategy is to build momentum to drive consistent multi-stakeholder process and are issued by the Global and efficient global reporting and disclosure. CDP is also Sustainability Standards Board (GSSB), an independent responding to feedback from investors and stakeholders, who standard-setting body created by GRI. want more sector specific information, and will be integrating the recommendations of the Task Force on Climate-related Thousands of organizations in more than 90 countries Financial Disclosure (TCFD) to be finalized in July 2017. currently use the GRI Standards to report sustainability information. The GRI Standards are also referenced in policy As part of this, CDP is evolving our climate, water and forests or regulation in more than 40 countries and regions, and by questionnaires to be more sector specific, implement TCFD more than 20 stock exchanges worldwide. recommendations, and optimize disclosure. CDP’s focus will initially be on the high impact sectors in Energy, Transport, The full set of GRI Standards can be downloaded at Materials and Agriculture in our new questionnaires and www.globalreporting.org/standards. scoring in Q4 2017.
More information on the GRI Standards and the GSSB can be CDP and GRI will continue to ensure continued alignment as found on GRI’s website. the questionnaires evolve.
Feedback on CDP’s system and questionnaires can be provided Download the GRI Standards at: all year round through CDP’s website www.cdp.net. www.globalreporting.org/standards
Download CDP’s 2017 information requests, guidance documents and scoring methodologies at: www.cdp.net/guidance
Future areas of collaboration GRI and CDP will work closely for future updates to the GRI Standards as well as for CDP’s questionnaires. This is an important step towards global standardization of corporate natural capital disclosure to capital markets.
In addition to climate change and water, CDP engages with companies on their production and use of forests risk commodities. These are commodities most responsible for deforestation globally. GRI does not cover this area specifically. However, the information reported through CDP’s forests questions could be included in a sustainability report prepared in accordance with the GRI Standards, if this topic has been identified as material. See clause 2.5 in GRI 101: Foundation for more information.
Linking GRI and CDP 3 Contents
Introduction 5 How to use this document 5
SUMMARY LINKAGE TABLES CDP-to-GRI Summary Linkage Table (A1): How are CDP’s climate change questions (2017) aligned with the GRI Standards? 7 GRI-to-CDP Summary Linkage Table (B1): How are the GRI Standards aligned with CDP’s climate change questions (2017)? 9
COMPREHENSIVE LINKAGE TABLES CDP-to-GRI Comprehensive Linkage Table (A2): How are CDP’s climate change questions (2017) aligned with the GRI Standards? 11 GRI-to-CDP Comprehensive Linkage Table (B2): How are the GRI Standards aligned with CDP’s climate change questions (2017)? 36
4 Linking GRI and CDP Introduction
GRI and CDP have worked together over the years to Close alignment with internationally recognized best practice ensure alignment in their disclosures on climate change avoids duplication of disclosure efforts. It helps improve the and energy, improving the consistency and comparability of consistency and comparability of environmental data, making environmental data, and making corporate reporting more corporate reporting more efficient and effective, and eases efficient and effective. the reporting burden for the thousands of companies that use CDP’s climate change and supply chain programs and the The GRI Standards are designed to be compatible with a GRI Standards. wide range of different reporting formats and have been developed in alignment with internationally recognized This alignment allows organizations to use the same data frameworks (including CDP’s information requests), which points in both reporting channels. The information provided are referenced within relevant Standards. CDP was an active through either channel can form part of a sustainability contributor to the revision of the GRI GHG emissions report prepared in accordance with the GRI Standards and/ disclosures, ensuring that both reporting frameworks are or to answer parts of CDP’s climate change questionnaire. closely aligned. This close alignment has been achieved because both frameworks have drawn heavily on the By using both reporting frameworks in conjunction, Greenhouse Gas Protocol Corporate Standard and Scope 3 organizations can take advantage of the synergies of the two (Value Chain) Standard, produced by the World Resources initiatives. Institute (WRI) and the World Business Council for Sustainable Development (WBCSD)1.
How to use this document
This publication provides useful cross-references between Please note that GRI 103: Management Approach is designed the GRI Standards and CDP’s 2017 climate change to be used together with the topic-specific GRI Standards information request for organizations that wish to use them (200, 300, and 400 series) to report the organization’s in conjunction. management approach for each material topic2. Therefore, in the following tables, GRI 103: Management Approach is often The document provides two tables which give an overview referenced together with the topic-specific Standards that of how the CDP climate change questions align with the GRI relate to a given CDP question. Standards, and vice versa: The GRI Standards mentioned in the tables refer to the 2016 versions of all Standards. • Table A1 (summary) and Table A2 (comprehensive) are for those organizations that have answered Please also note that many of CDP’s climate change CDP’s 2017 climate change information request and questions are structured as tables and drop-down values would like to use this data as input for preparing within CDP’s environmental reporting system. In addition, all their sustainability report in accordance with the GRI free text questions are restricted by a character limit. For the Standards. Table A1 (summary) can be found on pages sake of brevity, this document does not specify the tables, 7-8 and Table A2 (comprehensive) on pages 11-35. drop-down values and character limit requirements for each question. Therefore, organizations using this document are • Table B1 (summary) and Table B2 (comprehensive) advised to refer to CDP’s climate change guidance document are for those organizations that have prepared a for this information. CDP’s climate change guidance is sustainability report using the GRI Standards and available for download at www.cdp.net/guidance. would like to use this data to answer parts of CDP’s 2017 climate change questions. Table B1 (summary) can be found on pages 9-10 and Table B2 (comprehensive) on pages 36-59.
1 The GRI disclosures are also directly aligned with the emissions categories of ISO 14064 (direct GHG emissions, energy indirect GHG emissions, and other indirect GHG emissions). 2 The management approach disclosures in the GRI Standards enable an organization to explain how it manages the economic, environmental and social impacts related to material topics. This provides narrative information about how an organization identifies, analyzes, and responds to its actual and potential impacts.
Linking GRI and CDP 5 » How to use this document
Using this document to prepare a sustainability report in accordance with the GRI Standards All information requested in the CDP questionnaire can be included in a sustainability report prepared in accordance with the GRI Standards, if the climate change related topics (e.g., Energy, Emissions, Public Policy) have been identified as material by the reporting organization3.
Please note that the GRI Standards provide a comprehensive framework for disclosing economic, environmental, and social impacts, therefore its scope is broader than climate change. See Section 3 of GRI 101: Foundation for the full set of the criteria needed to prepare a sustainability report in accordance with the GRI Standards.
Note that the disclosures in the GRI Standards can have additional reporting requirements on how to compile the requested information, as well as accompanying reporting recommendations and/or guidance. For the sake of conciseness, not all disclosures from the GRI Standards and related reporting requirements, recommendations and/or guidance that have an equivalent CDP question are included in their entirety in either table. In these cases, extracts of these are provided. For the full set of requirements, recommendations and/or guidance for each of the disclosures featured in the tables, please consult the relevant GRI Standards.
3 For information on identifying material topics, see the Reporting Principles for defining report content and clause 2.3 in GRI 101: Foundation.
6 Linking GRI and CDP CDP-to-GRI Summary Linkage Table (A1): How are CDP’s climate change questions (2017) aligned with the GRI Standards? The following summary table is designed to show at a glance how the CDP climate change questions (2017) align with the GRI Standards. The comprehensive linkage table is set out on pages 11-35.
CDP GRI CC1. Governance GRI 102: General Disclosures: Disclosures 102-18, 102-20, and 102-35 (b)
GRI 103: Management Approach (applied together with GRI 305: Emissions): Disclosure 103-2 (c-iv) (and reporting recommendations in clauses 1.6.1 and 1.6.2) CC2. Strategy GRI 102: General Disclosures: Disclosures 102-12, 102-13 (and reporting recommendations in clause 1.5), 102-14, 102-15 (and reporting recommendations in clauses 2.2.3, 2.2.4, 2.2.9, 2.2.10 and 2.2.12), 102-29, 102-30, and 102-31
GRI 103: Management Approach (applied together with GRI 305: Emissions): General requirements for reporting the management approach in clause 1.2, Disclosures 103-1 (a) (and related ‘Guidance’), 103-2 (c-i) (and reporting recommendations in clause 1.3), and 103-2 (c-vii) (and reporting recommendations in clause 1.9)
GRI 415: Public Policy: Management approach disclosures (reporting recommendations in clauses 1.2.1 and 1.2.2) CC3. Targets and Initiatives GRI 102: General Disclosures: Disclosures 102-14 (and reporting recommendations in clauses 2.1.5 and 2.1.6) and 102-15 (and reporting recommendations in clauses 2.2.10 and 2.2.11)
GRI 103: Management Approach (applied together with GRI 302: Energy and/or GRI 305: Emissions): Disclosure 103-2 (c-iii) (and reporting recommendations in clauses 1.5.1, 1.5.3, 1.5.4 and 1.5.5)
GRI 103: Management Approach (applied together with GRI 305: Emissions): Disclosure 103 (c-vii) (and reporting recommendations in clause 1.9)
GRI 305: Emissions: Disclosures 305-3 (e) and 305-5 (a, d) CC5. Climate Change Risk GRI 102: General Disclosures: Disclosure 102-15 (and reporting recommendations in clauses 2.2.1 and 2.2.8)
GRI 201: Economic Performance: Disclosure 201-2 CC6. Climate Change Opportunities GRI 102: General Disclosures: Disclosure 102-15 (and reporting recommendations in clauses 2.2.1 and 2.2.8)
GRI 201: Economic Performance: Disclosure 201-2 CC7. Emissions Methodology GRI 305: Emissions: Disclosures 305-1 (b, d, e, g), 305-2 (c, d, e, g), and 305-5 (b, e) CC8. Emissions Data GRI 102: General Disclosures: Disclosure 102-56 (a, b-i)
GRI 103: Management Approach (applied together with GRI 305: Emissions): Disclosure 103-1 (b, c)
GRI 305: Emissions: Disclosures 305-1 (a, c, f), 305-2 (a, b, f, g), and 305-3 (c) CC9. Scope 1 Emissions Breakdown GRI 305: Emissions: Disclosure 305-1 (b) (and reporting recommendations in clause 2.2.5)
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CDP GRI CC10. Scope 2 Emissions Breakdown GRI 302: Energy: Disclosure 302-1 (reporting recommendations in clause 2.2.6)
GRI 305: Emissions: Disclosure 305-2 (reporting recommendations in clause 2.4.5) CC11. Energy GRI 302: Energy: Disclosure 302-1 (a, b, c, e, g) CC12. Emissions Performance GRI 305: Emissions: Disclosures 305-4 (a, b, c) and 305-5 (a, c, d) (and related ‘Guidance’) CC13. Emissions Trading GRI 305: Emissions: Management approach disclosures (reporting requirements in clause 1.2) CC14. Scope 3 Emissions GRI 102: General Disclosures: Disclosure 102-56 (a, b-i)
GRI 305: Emissions: Disclosures 305-3 (a, d, f, g) (and related ‘Guidance’) and 305-5 (a, c, d) (and related ‘Guidance’)
8 Linking GRI and CDP GRI-to-CDP Summary Linkage Table (B1): How are the GRI Standards aligned with CDP’s climate change questions (2017)? The following summary table is designed to show at a glance how the GRI Standards align with the CDP climate change questions (2017). The comprehensive linkage table is set out on pages 36-59.
GRI CDP GRI 102: General Disclosures Disclosures 102-12 and 102-13 CC2.3b, CC2.3c, CC2.3d Disclosure 102-14 CC2.2, CC2.2a, CC3.1, CC3.1e, CC3.1f Disclosure 102-15 CC2.1, CC2.1a, CC2.1b, CC2.1c, CC2.2, CC2.2a, CC3.1a, CC3.1b, CC3.1c, CC3.1d, CC3.1e, CC3.1f, CC5.1, CC5.1a, CC5.1b, CC5.1c, CC6.1, CC6.1a, CC6.1b, CC6.1c Disclosure 102-18 CC1.1, CC1.1a Disclosure 102-20 CC1.1a Disclosures 102-29, 102-30, and CC2.1, CC2.1a, CC2.1b, CC2.1c 102-31 Disclosure 102-35 (b) CC1.2, CC1.2a Disclosure 102-56 (a, b-i) CC8.6, CC8.6a, CC8.6b, CC8.7, CC8.7a, CC8.8, CC14.2, CC14.2a GRI 201: Economic Performance Topic-specific disclosures Disclosure 201-2 CC5.1, CC5.1a, CC5.1b, CC5.1c, CC6.1, CC6.1a, CC6.1b, CC6.1c GRI 302: Energy (applied together with GRI 103: Management Approach) Management approach disclosures Disclosure 103-2 (c-iii) (from GRI 103) CC3.1, CC3.1a, CC3.1b, CC3.1c Topic-specific disclosures Disclosure 302-1 (a, b, c, e, g) CC10.1a, CC11.2, CC11.3, CC11.3a, CC11.4, CC11.5 GRI 305: Emissions (applied together with GRI 103: Management Approach) Management approach disclosures General requirements for reporting CC1.1, CC1.1a, CC1.2, CC1.2a, CC2.1, CC2.1a, CC2.1b, CC2.1c, CC2.1d, CC2.2, the management approach in clause CC2.2a, CC2.2b, CC2.2c, CC2.2d, CC3.1, CC3.1a, CC3.1b, CC3.1c, CC3.3, CC3.3a, 1.2 (from GRI 103) CC3.3b, CC3.3c, CC3.3d, CC8.4, CC8.4a Disclosure 103-1 (from GRI 103) Disclosure 103-2 (c-i, c-iii, c-iv, c-vii) (from GRI 103) Reporting requirements in clause 1.2 CC13.1, CC13.1a, CC13.1b, CC13.2, CC13.2a (from GRI 305) Topic-specific disclosures Disclosure 305-1 CC7.1, CC7.2, CC7.2a, CC7.3, CC7.4, CC8.1, CC8.2, CC8.9, CC8.9a, CC9.1, CC9.1a, CC9.2, CC9.2a, CC9.2b, CC9.2c, CC9.2d Disclosure 305-2 CC7.1, CC7.2, CC7.2a, CC7.3, CC7.4, CC8.1, CC8.3, CC8.3a, CC10.1, CC10.1a, CC10.2, CC10.2a, CC10.2b, CC10.2c Disclosure 305-3 (a, c, d, e, f, g) CC3.1a, CC3.1b, CC3.1c, CC3.1e, CC8.9, CC8.9a, CC14.1 Disclosure 305-4 (a, b, c) CC12.2, CC12.3
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GRI CDP Disclosure 305-5 CC3.3a, CC3.3b, CC7.2, CC7.2a, CC7.3, CC12.1, CC12.1a, CC12.1b, CC14.3, CC14.3a GRI 415: Public Policy Management approach disclosures Reporting recommendations in clauses CC2.3, CC2.3a, CC2.3e, CC2.3f, CC2.3g 1.2.1 and 1.2.2 (from GRI 415)
10 Linking GRI and CDP CDP-to-GRI Comprehensive Linkage Table (A2): How are CDP’s climate change questions (2017) aligned with the GRI Standards? The table below details the links between CDP’s climate change questions (2017) and the GRI Standards, and is useful for those organizations that have answered CDP’s 2017 climate change information request and would like to use this information as input for preparing a sustainability report in accordance with the GRI Standards. The comments support and expand on the links between the two sets of information.
CDP Questions GRI Standards Comments Management CC1. Governance Group and Individual Responsibility CC1.1 GRI 102: GENERAL DISCLOSURES The information requested by CC1.1 Where is the highest level of direct and CC1.1a can be reported with responsibility for climate change within Disclosure 102-18 Disclosures 102-18 and 102-20, your organization? Governance structure and Disclosure 103-2 (c-iv) together with GRI 305: Emissions. However, a. Governance structure of the [drop down menu selection] Disclosures 102-18 and 102-20 have a organization, including committees broader scope than the corresponding of the highest governance body. CC1.1a CDP questions, referring to economic, Please identify the position of the b. Committees responsible for environmental and social topics more individual or name of the committee decision-making on economic, generally. with this responsibility environmental, and social topics.
[free text question] Disclosure 102-20 Executive-level responsibility for economic, environmental, and social topics a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics. b. Whether post holders report directly to the highest governance body.
GRI 103: MANAGEMENT APPROACH (applied together with GRI 305: Emissions)
Disclosure 103-2 (c-iv) The management approach and its components
Disclosure 103-2 (c-iv) [on responsibilities] and related reporting recommendations in clause 1.6.1 [on who is assigned responsibility for managing the topic].
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CDP Questions GRI Standards Comments Individual Performance CC1.2 GRI 102: GENERAL DISCLOSURES The information requested by CC1.2 Do you provide incentives for the and CC1.2a can be reported with management of climate change issues, Disclosure 102-35 (b) Disclosure 102-35 (b), and Disclosure including the attainment of targets? Remuneration policies 103-2 (c-iv) together with GRI 305: Emissions. However, Disclosure 102- b. How performance criteria in the [drop down menu selection] 35 (b) has a broader scope than the remuneration policies relate to the corresponding CDP questions, referring highest governance body’s and senior CC1.2a to economic, environmental and social executives’ objectives for economic, Please provide further details on the topics more generally. environmental, and social topics. incentives provided for the management of climate change issues GRI 103: MANAGEMENT APPROACH (applied together with [table question] GRI 305: Emissions)
Disclosure 103-2 (c-iv) The management approach and its components
Disclosure 103-2 (c-iv) [on responsibilities] and related reporting recommendations in clauses: • 1.6.1 [on who is assigned responsibility for managing the topic] • 1.6.2 [on whether the responsibility is linked to performance assessments or incentive mechanisms] CC2. Strategy Risk Management Approach CC2.1 GRI 102: GENERAL DISCLOSURES The information requested by CC2.1 Please select the option that best – CC2.1c can be reported with describes your risk management Disclosure 102-15 Disclosures 102-15, 102-29, 102-30 procedures with regard to climate Key impacts, risks, and and 102-31, and Disclosures 103-1 (a) change risks and opportunities opportunities and 103-2 (c-vii) together with GRI 305: Emissions. However, Disclosures 102- a. A description of key impacts, risks, [drop down menu selection] 15, 102-29, 102-30 and 102-31 have a and opportunities. broader scope than the corresponding CC2.1a CDP questions, referring to economic, Reporting recommendations in clauses: Please provide further details on your environmental and social topics and risk management procedures with • 2.2.3 [on the approach to their impacts more generally. regard to climate change risks and prioritizing challenges and opportunities opportunities] • 2.2.9 [on prioritization of key [table question] economic, environmental, and social topics as risks and opportunities] CC2.1b Please describe how your risk and • 2.2.12 [on governance mechanisms opportunity identification processes are to manage risks and opportunities] applied at both company and asset level
[free text question]
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CC2.1c Disclosure 102-29 How do you prioritize the risks and Identifying and managing economic, opportunities identified? environmental, and social impacts a. Highest governance body’s role in [free text question] identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes. b. Whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.
Disclosure 102-30 Effectiveness of risk management processes a. Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics.
Disclosure 102-31 Review of economic, environmental, and social topics a. Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.
GRI 103: MANAGEMENT APPROACH (applied together with GRI 305: Emissions)
Disclosure 103-1 (a) Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
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See also ‘Guidance for Disclosure 103-1-a’ Extract: The explanation of why the topic is material can include: • a description of the process, such as due diligence, that the organization used to identify the impacts related to the topic.
Disclosure 103-2 (c-vii) The management approach and its components
Disclosure 103-2 (c-vii) [on specific actions] and related reporting recommendations in clause 1.9. CC2.1d GRI 103: MANAGEMENT Please explain why you do not have a APPROACH (applied together with process in place for assessing and GRI 305: Emissions) managing risks and opportunities from climate change, and whether you plan to General requirements for reporting introduce such a process in the future the management approach
[table question] Reporting requirements in clause 1.2 [if there is no management approach for a material topic]. Business Strategy CC2.2 GRI 102: GENERAL DISCLOSURES The information requested by CC2.2 Is climate change integrated into your and CC2.2a can be reported with business strategy? Disclosure 102-14 Disclosures 102-14 and 102-15. Statement from senior decision- However, Disclosures 102-14 and [drop down menu selection] maker 102-15 have a broader scope than the corresponding CDP questions, referring a. A statement from the most senior CC2.2a to economic, environmental and social decision-maker of the organization Please describe the process of how topics more generally. (such as CEO, chair, or equivalent climate change is integrated into your senior position) about the relevance business strategy and any outcomes of GRI does not include specific of sustainability to the organization this process requirements on the disclosure of an and its strategy for addressing internal price on carbon. However, sustainability. [free text question] organizations can report this as part of their management approach disclosures Disclosure 102-15 CC2.2c for emissions (see GRI 305: Emissions Key impacts, risks, and Does your company use an internal and GRI 103: Management Approach). opportunities price on carbon? a. A description of key impacts, risks, [drop down menu selection] and opportunities.
CC2.2d Reporting recommendations in clauses: Please provide details and examples • 2.2.3 [on the approach to of how your company uses an internal prioritizing challenges and price on carbon opportunities] [free text question] • 2.2.4 [on conclusions about progress and performance]
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• 2.2.9 [on prioritization of key economic, environmental, and social topics as risks and opportunities] • 2.2.10 [on targets, performance against targets, and lessons learned]
GRI 103: MANAGEMENT APPROACH (applied together with GRI 305: Emissions)
Disclosure 103-2 (c-i, c-vii) The management approach and its components
Disclosure 103-2 (c-i) [on policies] and related reporting recommendations in clause 1.3.
Disclosure 103-2 (c-vii) [on specific actions] and related reporting recommendations in clause 1.9. CC2.2b GRI 103: MANAGEMENT GRI reporters that have identified Please explain why climate change is not APPROACH (applied together with Emissions as a material topic, but who integrated into your business strategy GRI 305: Emissions) do not have an approach to manage the impact(s) of emissions, are required [free text question] General requirements for reporting to describe any plans to implement a the management approach management approach or the reasons for not having a management approach. Reporting requirements in clause 1.2 [if there is no management approach for a material topic]. Engagement with Policy Makers CC2.3 GRI 102: GENERAL DISCLOSURES The information requested by CC2.3 Do you engage in activities that could – CC2.3g can be reported with either directly or indirectly influence Disclosure 102-12 Disclosures 102-12, 102-13 and the public policy on climate change through External initiatives management approach disclosures any of the following? from GRI 415: Public Policy. However, a. A list of externally-developed Disclosures 102-12, 102-13 and the economic, environmental and [tick-box selection] management approach disclosures have social charters, principles, or other a broader scope than the corresponding initiatives to which the organization CC2.3a CDP questions, referring to economic, subscribes, or which it endorses. On what issues have you been engaging environmental and social topics more directly with policy makers? generally. Disclosure 102-13 Membership of associations [table question] a. A list of the main memberships of CC2.3b industry or other associations, and Are you on the Board of any trade national or international advocacy associations or provide funding beyond organizations. membership? Reporting recommendations in clause [drop down menu selection] 1.5 [on which memberships to include].
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CC2.3c GRI 415: PUBLIC POLICY Please enter the details of those trade associations that are likely to take a 1. Management approach disclosures position on climate change legislation (from GRI 415: Public Policy)
[table question] Reporting recommendations in clauses: • 1.2.1 [on significant issues related CC2.3d to public policy development and Do you publicly disclose a list of all the lobbying] research organizations that you fund? • 1.2.2 [on its stance on these issues] [drop down menu selection]
C2.3e Please provide details of the other engagement activities that you undertake
[free text question]
CC2.3f What processes do you have in place to ensure that all of your direct and indirect activities that influence policy are consistent with your overall climate change strategy?
[free text question]
CC2.3g Please explain why you do not engage with policy makers
[free text question] CC3. Targets and Initiatives Targets CC3.1 GRI 102: GENERAL DISCLOSURES The information requested by CC3.1- Did you have an emissions reduction CC3.1c, CC3.1e and CC3.1f can be or renewable energy consumption Disclosure 102-14 reported with Disclosures 102-14, 102- or production target that was active Statement from senior decision- 15 and Disclosure 103-2 (c-iii) together (ongoing or reached completion) in the maker with GRI 305: Emissions. However, these reporting year? disclosures have a broader scope than a. A statement from the most senior the corresponding CDP questions, decision-maker of the organization [drop down menu selection] referring to economic, environmental (such as CEO, chair, or equivalent and social topics more generally. senior position) about the relevance CC3.1a of sustainability to the organization Please provide details of your absolute Some CDP questions are more specific: and its strategy for addressing target e.g., CC3.1 asks responders to provide sustainability. details on intensity targets. In other [table question] cases, the GRI Standards recommend organizations to provide further contextual information: e.g., the range of entities included in the goals and targets, and their location.
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CC3.1b Reporting recommendations in clauses: The GRI Standards do not specifically Please provide details of your intensity require an explanation of why an • 2.1.5 [on views on performance target organization does not have a target or with respect to targets] a forecast of emissions for the next five [table question] • 2.1.6 [on the organization’s main years (as in CC3.1f). challenges, targets, and goals] CC3.1c Please also indicate what change in Disclosure 102-15 absolute emissions this intensity target Key impacts, risks, and opportunities reflects a. A description of key impacts, risks, and opportunities. [table question] Reporting recommendations in clauses: CC3.1d Please provide details of your renewable • 2.2.10 [on targets, performance energy consumption and/or production against targets, and lessons learned] target in your direct operations • 2.2.11 [on targets, medium-term objectives and goals related to key [table question] risks and opportunities]
CC3.1e GRI 103: MANAGEMENT For all of your targets, please provide APPROACH (applied together with details on the progress made in the GRI 302: Energy and GRI 305: Emissions) reporting year Disclosure 103-2 (c-iii) [table question] The management approach and its components CC3.1f Please explain: (i) why you do not have Disclosure 103-2 (c-iii) [on goals a target; and (ii) forecast how your and targets] and related reporting emissions will change over the next five recommendations in clauses: years • 1.5.1 [on the baseline and context [free text question] for goals and targets] • 1.5.3 [on the expected result] • 1.5.4 [on the expected timeline for achieving each goal and target] • 1.5.5 [on whether goals and targets are mandatory or voluntary]
GRI 305: EMISSIONS
Disclosure 305-3 (e) Other indirect (Scope 3) GHG emissions e. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
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CDP Questions GRI Standards Comments Emissions Reduction Initiatives CC3.2 No direct linkage. The GRI Standards do not require Do you classify any of your existing specific information on low carbon goods and/or services as low carbon products. However, this can be related products or do they enable a third party to Disclosure 302-5, which focuses on to avoid GHG emissions? the reductions in energy requirements of products and services. [drop down menu selection]
CC3.2a Please provide details of your products and/or services that you classify as low carbon products or that enable a third party to avoid GHG emissions
[table question] CC3.3 GRI 103: MANAGEMENT Some CDP questions are more specific Did you have emissions reduction APPROACH (applied together with than the corresponding disclosures initiatives that were active within the GRI 305: Emissions) in the GRI Standards: e.g., CC3.3a reporting year (this can include those asks responders to identify the total in the planning and/or implementation Disclosure 103-2 (c-vii) number of projects at each stage of phases) The management approach and its development, and, for those in the components implementation stages, the estimated [drop down menu selection] CO2e savings. Disclosure 103-2 (c-vii) [on specific CC3.3a actions] and related reporting Please identify the total number of recommendations in clause 1.9. projects at each stage of development, and for those in the implementation GRI 305: EMISSIONS stages, the estimated CO2e savings Disclosure 305-5 (a, d) [table question] Reduction of GHG emissions a. GHG emissions reduced as a direct CC3.3b result of reduction initiatives, in For those initiatives implemented in the metric tons of CO equivalent. reporting year, please provide details in 2 the table below d. Scopes in which reductions took place; whether direct (Scope 1), [table question] energy indirect (Scope 2), and/or other indirect (Scope 3). CC3.3c What methods do you use to drive investment in emissions reduction activities?
[table question]
CC3.3d If you do not have any emissions reduction initiatives, please explain why not
[free text question]
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CDP Questions GRI Standards Comments CC5. Climate Change Risk CC5.1 GRI 102: GENERAL DISCLOSURES The information requested by CC5.1 – Have you identified any inherent climate CC5.1c can be reported with change risks that have the potential Disclosure 102-15 Disclosures 102-15 and 201-2. However, to generate a substantive change in Key impacts, risks, and Disclosure 102-15 has a broader scope your business operations, revenue or opportunities than the corresponding CDP questions, expenditure? referring to economic, environmental a. A description of key impacts, risks, and social topics more generally. and opportunities. [tick-box selection] Reporting recommendations in clauses: CC5.1a Please describe your inherent risks • 2.2.1 [on its significant economic, driven by changes in regulation environmental and social impacts, and associated challenges and [table question] opportunities] • 2.2.8 [on the most important CC5.1b risks and opportunities for Please describe your inherent risks that the organization arising from are driven by change in physical climate sustainability trends] parameters GRI 201: ECONOMIC [table question] PERFORMANCE CC5.1c Disclosure 201-2 Please describe your inherent risks that Financial implications and other risks are driven by changes in other climate- and opportunities due to climate related developments change [table question] a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity.
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CDP Questions GRI Standards Comments CC5.1d No direct linkage. If CDP responders state that they are Please explain why you do not consider not exposed to a particular risk type, your company to be exposed to CDP requests an explanation as to why inherent risks driven by changes in not in CC5.1d – CC5.1f. regulation that have the potential to generate a substantive change in your business operations, revenue or expenditure
[free text question]
CC5.1e Please explain why you do not consider your company to be exposed to inherent risks driven by physical climate parameters that have the potential to generate a substantive change in your business operations, revenue or expenditure
[free text question]
CC5.1f Please explain why you do not consider your company to be exposed to inherent risks driven by changes in other climate- related developments that have the potential to generate a substantive change in your business operations, revenue or expenditure
[free text question]
CC6. Climate Change Opportunities CC6.1 GRI 102: GENERAL DISCLOSURES The information requested by CC6.1 Have you identified any inherent climate – CC6.1.c can be reported with change opportunities that have the Disclosure 102-15 Disclosures 102-15 and 201-2. However, potential to generate a substantive Key impacts, risks, and Disclosure 102-15 has a broader scope change in your business operations, opportunities than the corresponding CDP questions, revenue or expenditure? referring to economic, environmental a. A description of key impacts, risks, and social topics more generally. and opportunities. [tick-box selection] Reporting recommendations in clauses: CC6.1a Please describe your inherent • 2.2.1 [on its significant economic, opportunities that are driven by changes environmental and social impacts, in regulation and associated challenges and opportunities] [table question] • 2.2.8 [on the most important risks and opportunities for the organization arising from sustainability trends]
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CC6.1b GRI 201: ECONOMIC Please describe the inherent PERFORMANCE opportunities that are driven by changes in physical climate parameters Disclosure 201-2 Financial implications and other risks [table question] and opportunities due to climate change CC6.1c a. Risks and opportunities posed Please describe the inherent by climate change that have the opportunities that are driven by changes potential to generate substantive in other climate-related developments changes in operations, revenue, or expenditure, including: [table question] i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity. CC6.1d No direct linkage. If CDP responders state that they are Please explain why you do not not exposed to a particular opportunity consider your company to be exposed type, CDP requests an explanation as to to inherent opportunities driven by why not in CC6.1d – CC6.1f. changes in regulation that have the potential to generate a substantive change in your business operations, revenue or expenditure
[free text question]
CC6.1e Please explain why you do not consider your company to be exposed to inherent opportunities driven by physical climate parameters that have the potential to generate a substantive change in your business operations, revenue or expenditure
[free text question]
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CC6.1f Please explain why you do not consider your company to be exposed to inherent opportunities driven by changes in other climate-related developments that have the potential to generate a substantive change in your business operations, revenue or expenditure
[free text question] Emissions CC7. Emissions Methodology Base Year CC7.1 GRI 305: EMISSIONS In addition to the base year and the Please provide your base year and base base year emissions, Disclosures 305-1 year emissions (Scopes 1 and 2) Disclosure 305-1 (d) (d) and 305-2 (d) require the rationale Direct (Scope 1) GHG emissions for choosing the base year and the [table question] context for any significant changes in d. Base year for the calculation, if emissions that triggered recalculations of applicable, including: base year emissions. i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
Disclosure 305-2 (d) Energy indirect (Scope 2) GHG emissions d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. Methodology CC7.2 GRI 305: EMISSIONS CDP asks responders to select the Please give the name of the standard, applicable methodology or protocol or methodology you have used Disclosure 305-1 (g) methodologies in CC7.2. Assumptions to collect activity data and calculate Direct (Scope 1) GHG emissions and sources of uncertainty should be Scope 1 and Scope 2 emissions reported in CC8.5. g. Standards, methodologies, assumptions, and/or calculation tools [drop down menu selection] used. Continues on next page » Continues on next page »
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CC7.2a Disclosure 305-2 (g) If you have selected “Other” in CC7.2 Energy indirect (Scope 2) GHG please provide details of the standard, emissions protocol or methodology you have used g. Standards, methodologies, to collect activity data and calculate assumptions, and/or calculation tools Scope 1 and Scope 2 emissions used. [free text question] Disclosure 305-5 (e) Reduction of GHG emissions e. Standards, methodologies, assumptions, and/or calculation tools used. CC7.3 GRI 305: EMISSIONS Disclosures 305-1 (e) and 305-2 (e) Please give the source for the global require either a reference to the global warming potentials you have used Disclosure 305-1 (b, e) warming potential source or the global Direct (Scope 1) GHG emissions warming potential rates. [table question] b. Gases included in the calculation; Disclosures 305-1 (b), 305-2 (c) and whether CO , CH , N O, HFCs, 2 4 2 305-5 (b) require disclosure of the gases PFCs, SF , NF , or all. 6 3 included in the calculation, if available. e. Source of the emission factors and the global warming potential (GWP) CC7.3 requests a breakdown of the rates used, or a reference to the global warming potential source by gas. GWP source.
Disclosure 305-2 (c, e) Energy indirect (Scope 2) GHG emissions c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
Disclosure 305-5 (b) Reduction of GHG emissions b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. CC7.4 GRI 305: EMISSIONS Disclosures 305-1 (e) and 305-2 (e) Please give the emissions factors require the source of the emissions you have applied and their origin; Disclosure 305-1 (e) factors used. alternatively, please attach an Excel Direct (Scope 1) GHG emissions spreadsheet with this data at the e. Source of the emission factors and bottom of this page the global warming potential (GWP) rates used, or a reference to the [table question] GWP source. Continues on next page » Continues on next page »
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Disclosure 305-2 (e) In addition to the source of the Energy indirect (Scope 2) GHG emissions factors used, CC7.4 also emissions requests the actual emissions factors, the fuel/material/energy to which the e. Source of the emission factors and emissions factors apply, and the unit of the global warming potential (GWP) measurement. rates used, or a reference to the GWP source. CC8. Emissions Data Boundary CC8.1 GRI 305: EMISSIONS Both GRI and CDP recommend Please select the boundary you are using selecting a consistent consolidation for your Scope 1 and 2 greenhouse gas Disclosure 305-1 (f) approach for emissions, for both Scope inventory Direct (Scope 1) GHG emissions 1 and 2 (see clause 2.2.3 in GRI 305: Emissions). f. Consolidation approach for emissions; [drop down menu selection] whether equity share, financial control, or operational control.
Disclosure 305-2 (f) Energy indirect (Scope 2) GHG emissions f. Consolidation approach for emissions; whether equity share, financial control, or operational control. Scope 1 and 2 Emissions Data CC8.2 GRI 305: EMISSIONS Disclosure 305-1 requires that the gross Please provide your gross global Scope 1 Scope 1 GHG emissions exclude any emissions figures in metric tonnes CO2e Disclosure 305-1 (a) GHG trades (see clause 2.1.1). Direct (Scope 1) GHG emissions [number field] In its guidance document, CDP also a. Gross direct (Scope 1) GHG indicates that gross emissions should emissions in metric tons of CO 2 be reported before any reductions for equivalent. offsets are made. CC8.3 GRI 305: EMISSIONS Disclosure 305-2 requires organizations Please describe your approach to to report the standards, methodologies, reporting Scope 2 emissions Disclosure 305-2 (a, b, g) assumptions, and/or calculation tools Energy indirect (Scope 2) GHG used for calculating Scope 2 emissions. [drop down menu] emissions Disclosure 305-2 requires that the gross a. Gross location-based energy indirect CC8.3a Scope 2 GHG emissions exclude any (Scope 2) GHG emissions in metric Please provide your gross global Scope 2 GHG trades (see clause 2.3.1). tons of CO2 equivalent. emissions figures in metric tonnes CO2e b. If applicable, gross market-based CDP allows companies to reflect their [table question] energy indirect (Scope 2) GHG purchase of low-carbon electricity in emissions in metric tons of CO2 their Scope 2 figure, provided that equivalent. the purchase has been tracked by appropriate instruments, and that the g. Standards, methodologies, production and consumption of the elec- assumptions, and/or calculation tools tricity has taken place within the same used. grid region. CDP’s approach to Scope 2 accounting is available in the technical note “Accounting of Scope 2 emissions”, available at www.cdp.net/guidance.
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CDP Questions GRI Standards Comments CC8.4 GRI 103: MANAGEMENT For each source of Scope 1 and Scope Are there any sources (e.g. facilities, APPROACH (applied together with 2 emissions that are within the selected specific GHGs, activities, geographies, GRI 305: Emissions) reporting boundary but which are not etc.) of Scope 1 and Scope 2 emissions included in the disclosure, CDP requests that are within your selected reporting Disclosure 103-1 (b, c) an explanation of why the source is boundary which are not included in Explanation of the material topic excluded. your disclosure? and its Boundary b. The Boundary for the material topic, [drop down menu selection] which includes a description of: i. where the impacts occur; CC8.4a ii. the organization’s involvement Please provide details of the sources with the impacts. For example, of Scope 1 and Scope 2 emissions that whether the organization has are within your selected reporting caused or contributed to the boundary which are not included in impacts, or is directly linked to your disclosure the impacts through its business relationships. [table question] c. Any specific limitation regarding the topic Boundary Data Accuracy CC8.5 No direct linkage. The GRI standards do not specifically Please estimate the level of uncertainty require reporting the level of of the total gross global Scope 1 and 2 uncertainty for Scope 1 and Scope emissions figures that you have supplied 2 emissions figures (as in CC8.5). and specify the sources of uncertainty However, this information can be in your data gathering, handling and reported with Disclosures 305-1 calculations ( g) and 305-2 (g), which require organizations to report the standards, [table question] methodologies, assumptions and/or calculation tools used for Scope 1 and Scope 2 emissions respectively. External Verification or Assurance CC8.6 GRI 102: GENERAL DISCLOSURES GRI requires organizations to provide Please indicate the verification/ information about external assurance assurance status that applies to your Disclosure 102-56 (a, b-i) for the sustainability report under reported Scope 1 emissions External assurance Disclosure 102-56. However, this information is not presented per a. A description of the organization’s [drop down menu selection] disclosure (e.g., Disclosures 305-1 and policy and current practice with 305-2 on Scope 1 and Scope 2 GHG regard to seeking external assurance CC8.6a emissions). for the report. Please provide further details of the verification/assurance undertaken for CDP requests information on third- your Scope 1 emissions, and attach the party verification/assurance only. In relevant statements addition, it requests further details of the verification/ assurance undertaken, [table question] such as the proportion of reported Scope 1 and 2 emissions verified. It also requests that responders attach a copy of the verification statement to their response.
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CDP Questions GRI Standards Comments » Continues from previous page » Continues from previous page » Continues from previous page b. If the report has been externally If “No third party verification or assurance For Scope 2, CDP asks the company to assured: – regulatory CEMS required” selected in specify whether the verification pertains i. A reference to the external CC8.6: to the company’s location-based Scope assurance report, statements, or 2 emissions figure or the market-based opinions. If not included in the CC8.6b Scope 2 emissions figure. assurance report accompanying Please provide further details of the the sustainability report, a regulatory regime to which you are In addition, CDP allows responders that description of what has and complying that specifies the use of do not have third-party verification or what has not been assured and Continuous Emissions Monitoring assurance in place but are required to on what basis, including the Systems (CEMS) gather data using Continuous Emissions assurance standards used, the Monitoring Systems (CEMS) as part of level of assurance obtained, and [table question] a regulatory regime to report this in any limitations of the assurance questions CC8.6 and CC8.6b. process; CC8.7 Please indicate the verification/ In the GRI Standards, when reporting assurance status that applies to your the management approach for reported Scope 2 emissions emissions, the reporting organization can also explain whether it is subject to [drop down menu selection] any country, regional, or industry-level emissions regulations and policies. CC8.7a Please provide further details of the verification/assurance undertaken for your Scope 2 emissions, and attach the relevant statements
[table question]
CC8.8 Please identify if any data points have been verified as part of the third party verification work undertaken, other than the verification of emissions figures reported in CC8.6, CC8.7 and CC14.2
[table question] Carbon Dioxide Emissions from Biologically Sequestered Carbon CC8.9 GRI 305: EMISSIONS In CC8.9 CDP invites disclosure Are carbon dioxide emissions from of carbon dioxide emissions from biologically sequestered carbon relevant Disclosure 305-1 (c) biologically sequestered carbon from to your organization? Direct (Scope 1) GHG emissions sources deemed relevant by the responder, whether direct or indirect. c. Biogenic CO emissions in metric [drop down menu selection] 2 tons of CO equivalent. 2 For GRI, organizations are required CC8.9a to report carbon dioxide emissions Disclosure 305-3 (c) Please provide the emissions from from biologically sequestered carbon Other indirect (Scope 3) GHG biologically sequestered carbon relevant separately from the gross GHG emissions to your organization in metric tonnes emissions for Scopes 1 and 3 (see CO2 c. Biogenic CO2 emissions in metric clauses 2.1.2 and 2.5.3 in GRI 305: tons of CO2 equivalent. Emissions). [number field] In the GRI Standards, carbon dioxide emissions from biologically sequestered carbon are referred to as ‘biogenic CO2 emissions’.
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CDP Questions GRI Standards Comments CC9. Scope 1 Emissions Breakdown CC9.1 GRI 305: EMISSIONS CDP requests a breakdown of Scope 1 Do you have Scope 1 emissions sources emissions by country/region and invites in more than one country? Disclosure 305-1 (b) further disaggregation by business Direct (Scope 1) GHG emissions division, facility, GHG type and activity. [drop down menu selection] b. Gases included in the calculation; For GRI, Disclosure 305-1 requires whether CO , CH , N O, HFCs, CC9.1a 2 4 2 organizations to report which gases PFCs, SF , NF , or all. Please break down your total gross 6 3 have been included in the calculation of global Scope 1 emissions by country/ the gross Scope 1 emissions. Reporting recommendations in clause region 2.2.5 [on breakdowns of direct (Scope Organizations are recommended 1) GHG emissions]. [table question] to disaggregate Scope 1 emissions data where this aids transparency or CC9.2 comparability over time, such as by Please indicate which other Scope 1 business unit or facility, or country. emissions breakdowns you are able to provide (tick all that apply)
[tick-box question]
CC9.2a By business division
[table question]
CC9.2b By facility
[table question]
CC9.2c By GHG type
[table question]
CC9.2d By activity
[table question] CC10. Scope 2 Emissions Breakdown CC10.1 GRI 302: ENERGY CDP requests a breakdown by country/ Do you have Scope 2 emissions sources region of Scope 2 emissions and in more than one country? Disclosure 302-1 purchased and consumed electricity, Energy consumption within the heat, steam or cooling, including [drop down menu selection] organization low-carbon. It then invites further disaggregation of Scope 2 emissions by CC10.1a Reporting recommendations in clause business division, facility and activity. Please break down your total gross 2.2.6 [on breakdowns of energy global Scope 2 emissions and energy consumption data]. The GRI Standards recommend consumption by country/region organizations to disaggregate energy consumption data and Scope 2 emissions [table question] data where this aids transparency or comparability over time, such as by business unit or facility, or country.
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CC10.2 GRI 305: EMISSIONS CDP asks responders to specify Please indicate which other Scope 2 whether their breakdown pertains to emissions breakdowns you are able to Disclosure 305-2 the market-based Scope 2 figure or their provide (tick all that apply) Energy indirect (Scope 2) GHG location-based Scope 2 figure. emissions [tick-box selection] Reporting recommendations in clause CC10.2a 2.4.5 [on breakdowns of energy indirect By business division (Scope 2) GHG emissions].
[table question]
CC10.2b By facility
[table question]
CC10.2c By activity
[table question] CC11. Energy CC11.1 See “Comments”. The total operating costs (or What percentage of your total ‘operational spend’) are reported operational spend in the reporting year with Disclosure 201-1 from GRI 201: was on energy? Economic Performance.
[drop down menu selection] In addition, organizations are required to describe the resources for managing each material topic, if applicable, under Disclosure 103-2 (c-v) from GRI 103: Management Approach. CC11.2 GRI 302: ENERGY Both GRI and CDP require data on Please state how much heat, steam and fuel consumed and electricity, heat(ing), cooling in MWh your organization has Disclosure 302-1 (a, b, c, e, g) cooling and steam purchased and purchased and consumed during the Energy consumption within the consumed. reporting year organization When reporting self-generated energy a. Total fuel consumption within the [table question] consumption in both GRI and CDP, organization from non-renewable organizations are required to avoid the sources, in joules or multiples, and CC11.3 double-counting of fuel consumption. including fuel types used. Please state how much fuel in MWh For example, if an organization your organization has consumed (for b. Total fuel consumption within generates electricity from coal and then energy purposes) during the reporting the organization from renewable consumes the generated electricity, the year sources, in joules or multiples, and energy consumption is only counted including fuel types used. once, under fuel consumption. [number field] Continues on next page » Continues on next page » Continues on next page »
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CC11.3a c. In joules, watt-hours or multiples, For GRI, organizations are also required Please complete the table by breaking the total: to report electricity, heating, cooling and down the total “Fuel” figure entered i. electricity consumption steam sold as separate figures. In CDP, above by fuel type ii. heating consumption if an organization sells self-generated iii. cooling consumption electricity, heat, cooling or steam to [table question] iv. steam consumption other organizations, the organization does not account or report this energy e. Total energy consumption within the CC11.4 as consumed, but it accounts for the organization, in joules or multiples. Please provide details of the electricity, emissions generated for its production heat, steam or cooling amounts that g. Source of the conversion factors (e.g., by burning natural gas) in the were accounted at a low carbon used. Scope 1 figure and the energy content emission factor in the market-based of natural gas as consumed fuel. Scope 2 figure you provided in CC8.3a For GRI, it is required to break down [table question] fuel consumption by renewable and non- renewable sources, in addition to CC11.5 by fuel type. Please report how much electricity you produce in MWh, and how much GRI requires energy data to be reported electricity you consume in MWh in joules or multiples. CDP requests data to be reported in MWh. [table question] In CDP, organizations are requested to provide details of electricity, heat, steam or cooling amounts that were accounted at a low-carbon emission factor in the Scope 2 figure provided in CC8.3a, including the basis for applying a low-carbon emission factor, and the MWh associated with the low-carbon electricity, heat, steam or cooling.
Further, in CDP, organizations are also requested to report further details and breakdowns: total electricity consumed that is purchased, total electricity produced, total renewable electricity produced, and consumed renewable electricity that is produced by the company.
GRI requires further details such as the standards, methodologies, assumptions, and/or calculation tools used for calculating energy consumption within the organization under Disclosure 302-1 (f).
GRI 302: Energy includes additional disclosures on energy consumption outside of the organization (Disclosure 302-2), energy intensity (Disclosure 302-3) and reduction of energy consumption (Disclosure 302-4).
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CDP Questions GRI Standards Comments CC12. Emissions Performance Emissions History CC12.1 GRI 305: EMISSIONS Disclosure 305-5 requires organizations How do your gross global emissions to report the amount of GHG emissions (Scope 1 and 2 combined) for the Disclosure 305-5 (a, c, d) reductions achieved as a direct result reporting year compare to the previous Reduction of GHG emissions of initiatives to reduce emissions. year? Reductions in emissions that result a. GHG emissions reduced as a direct from reduced production capacity result of reduction initiatives, in [drop down menu selection] or outsourcing are not included in metric tons of CO equivalent. 2 Disclosure 305-5 (see clause 2.9.1). CC12.1a Organizations are required to report, See also ‘Guidance for Disclosure 305-5’ Please identify the reasons for any separately, reductions for Scope 1, Extract: The organization can report change in your gross global emissions Scope 2 and/or Scope 3 if reporting two reductions disaggregated by initiatives or (Scope 1 and 2 combined) and for each or more Scope types. groups of initiatives. of them specify how your emissions compare to the previous year c. Base year or baseline, including the CDP requests organizations to indicate rationale for choosing it. whether the emissions performance [table question] calculations in CC12.1 and CC12.1a d. Scopes in which reductions took are based on a location-based Scope place; whether direct (Scope 1), 2 emissions figure or a market-based CC12.1b energy indirect (Scope 2), and/or Is your emissions performance Scope 2 emissions figure. GRI requires other indirect (Scope 3). calculations in CC12.1 and CC12.1a organizations to indicate the Scopes based on a location-based Scope 2 in which reductions took place when emissions figure or a market-based reporting the reduction of GHG Scope 2 emissions figure? emissions in Disclosure 305-5 (either 1, 2 and/or 3). [drop down menu selection] In CDP, organizations are asked to identify the reasons for any change in the gross global emissions (Scope 1 and 2 combined) and provide the change in emissions attributed to the reason as a percentage of the Scope 1 and 2 combined emissions. In addition to emissions reduction activities, reasons reported in CDP may also include divestments, acquisitions, change in boundary, etc. Changes include reduction, increase or constancy in the amount of emissions compared to the previous year. For GRI, organizations are not required to identify the reasons for changes in gross global emissions, but can report reduction of emissions by initiative (e.g., process redesign, fuel switching).
While in CDP comparisons are made against the previous year, with the GRI Standards organizations have flexibility in selecting the base year or baseline and are then required to report the rationale for choosing it.
GRI recommends presenting information for the current reporting period and at least two previous periods, including for Disclosures 305-1 and 305-2 (see clause 2.7.1 in GRI 101: Foundation).
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CDP Questions GRI Standards Comments Emissions Intensity CC12.2 GRI 305: EMISSIONS For GRI, organizations are required Please describe your gross global to report at least one GHG emissions combined Scope 1 and 2 emissions for Disclosure 305-4 (a, b, c) ratio. The ratio can be for either the reporting year in metric tonnes GHG emissions intensity Scope 1, Scope 2, or Scope 3 GHG CO per unit currency total revenue emissions, or a combination of both 2e a. GHG emissions intensity ratio for Scope 1 and 2. The selection of the the organization. [table question] most appropriate ratio denominator is b. Organization-specific metric (the left to the discretion of the organization CC12.3 denominator) chosen to calculate (for examples of organization-specific Please provide an additional intensity the ratio. metrics, see ‘Guidance for Disclosure 305- (normalized) metric that is appropriate 4’). GRI also requires disclosure of the c. Types of GHG emissions included in to your business operations gases included in the calculation of the the intensity ratio; whether direct intensity ratio under Disclosure 305-4 (Scope 1), energy indirect (Scope 2), [table question] (d). and/or other indirect (Scope 3). In CDP, organizations need to provide the emissions intensity ratios for Scope 1 and 2 combined per unit currency total revenue, and for an additional intensity (normalized) metric appropriate to their business operations.
In addition, CDP requests, for each of the intensity ratios provided, the percentage change from the previous year, the direction of change from the previous year, and the reason for change.
For GRI, organizations can report an intensity figure for their Scope 3 emissions, whereas CDP requests intensity figures for Scope 1 and 2 emissions only. CC13. Emissions Trading CC13.1 GRI 305: EMISSIONS GRI does not include specific Do you participate in any emissions requirements on the disclosure of trading schemes? 1. Management approach disclosures emissions trading schemes or project- (from GRI 305: Emissions) based carbon credits or credit purchase. [drop down menu selection] However, organizations can report this Reporting requirements in clause 1.2 as part of their management approach CC13.1a [on explaining whether offsets were disclosures for emissions (see GRI 305: Please complete the following table for used to meet the GHG emissions Emissions and GRI 103: Management each of the emission trading schemes in targets]. Approach). which you participate
[table question]
CC13.1b What is your strategy for complying with the schemes in which you participate or anticipate participating?
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CC13.2 Has your organization originated any project-based carbon credits or purchased any within the reporting period?
[drop down menu selection]
CC13.2a Please provide details on the project- based carbon credits originated or purchased by your organization in the reporting period
[table question] CC14. Scope 3 Emissions CC14.1 GRI 305: EMISSIONS For GRI, organizations are required to Please account for your organization’s report the gross Scope 3 emissions Scope 3 emissions, disclosing and Disclosure 305-3 (a, d, f, g) and indicate the Scope 3 emissions explaining any exclusions Other indirect (Scope 3) GHG categories and activities included in emissions the calculation. Organizations can [table question] disaggregate data by the categories and a. Gross other indirect (Scope 3) GHG activities documented in the WRI and emissions in metric tons of CO 2 WBCSD ‘GHG Protocol Corporate equivalent. Value Chain (Scope 3) Accounting and d. Other indirect (Scope 3) GHG Reporting Standard’. emissions categories and activities included in the calculation. Disclosure 305-3 requires that the gross Scope 3 GHG emissions exclude any See also ‘Guidance for Disclosure 305-3’ GHG trades and energy indirect (Scope Extract: For each of these categories and 2) GHG emissions from this disclosure activities, the organization can provide a (see clauses 2.5.1 and 2.5.2). figure in CO2 equivalent or explain why certain data are not included. GRI requires further details for Scope 3 emissions, such as the chosen base f. Source of the emission factors and year, the rationale for choosing the base the global warming potential (GWP) year, emissions in the base year, and the rates used, or a reference to the context for any significant changes in GWP source. emissions that triggered recalculations of g. Standards, methodologies, base year emissions (Disclosure 305-3 assumptions, and/or calculation tools (e)). used. CDP requests a disaggregation of data by the categories and activities documented in the WRI and WBCSD ‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’. CDP also requests further details on the percentage of Scope 3 emissions calculated using data obtained from suppliers or other value chain partners in its table (column 5).
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GRI also requires disclosure of the gases included in the calculation of the intensity ratio under Disclosure 305-3 (b).
CDP responders may report the gases included in the calculation under the “Emissions calculation methodology” column in CC14.1. CC14.2 GRI 102: GENERAL DISCLOSURES GRI requires organizations to Please indicate the verification/ provide information about external assurance status that applies to your Disclosure 102-56 (a, b-i) assurance for the sustainability report reported Scope 3 emissions External assurance under Disclosure 102-56. However, this information does not have to a. A description of the organization’s [drop down menu selection] be presented per disclosure (e.g., policy and current practice with Disclosure 305-3 on Scope 3 GHG regard to seeking external assurance CC14.2a emissions). for the report. Please provide further details of the verification/assurance undertaken, and b. If the report has been externally CDP requests information on third- attach the relevant statements assured: party verification/assurance only. In i. A reference to the external addition, it requests further details of [table question] assurance report, statements, or the third-party verification/assurance opinions. If not included in the undertaken, such as the proportion of assurance report accompanying reported Scope 3 emissions verified, and the sustainability report, a it also requests that responders attach description of what has and a copy of the verification statement to what has not been assured and their response. on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; CC14.3 GRI 305: EMISSIONS Disclosure 305-5 requires organizations Are you able to compare your Scope to report the amount of GHG 3 emissions for the reporting year with Disclosure 305-5 (a, c, d) emissions reductions achieved as a those for the previous year for any Reduction of GHG emissions direct result of initiatives to reduce sources? emissions. Reductions in emissions a. GHG emissions reduced as a direct that result from reduced production result of reduction initiatives, in [drop down menu selection] capacity or outsourcing are not included metric tons of CO equivalent. 2 in Disclosure 305-5. Organizations CC14.3a are required to report, separately, See also ‘Guidance for Disclosure 305-5’ Please identify the reasons for any reductions for Scope 1, Scope 2 and/or Extract: The organization can report change in your Scope 3 emissions and Scope 3 if reporting two or more Scope reductions disaggregated by initiatives or for each of them specify how your types. groups of initiatives. emissions compare to the previous year c. Base year or baseline, including the GRI also requires disclosure of the gases [table question] rationale for choosing it. included in the calculation, and the standards, methodologies, assumptions, d. Scopes in which reductions took and/or calculation tools used, under place; whether direct (Scope 1), Disclosures 305-5 (b) and 305-5 (e), energy indirect (Scope 2), and/or respectively. other indirect (Scope 3). Continues on next page »
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In CC14.3a, organizations are asked to identify the reasons for any change in the Scope 3 emissions and how they compare to the previous year as percentage change. In addition to emissions reduction activities, reasons reported in CDP may also include divestments, acquisitions, change in boundary, etc. Changes include reduction, increase or constancy in the amount of emissions compared to the previous year. For GRI, organizations are not required to identify the reasons for changes in gross global emissions, but can report reduction of emissions by initiative (e.g., process redesign, fuel switching).
While in CDP comparisons are made against the previous year, with the GRI Standards organizations have flexibility in selecting the base year or baseline and are then required to report the rationale for choosing it.
GRI recommends presenting information for the current reporting period and at least two previous periods, including for Disclosure 305-3 (see clause 2.7.1 in GRI 101: Foundation). CC14.4 See “Comments”. GRI does not include specific Do you engage with any of the elements requirements on the disclosure of of your value chain on GHG emissions engagement with value chain elements and climate change strategies? on GHG emissions and climate change strategies. However, organizations can [tick-box selection] report this as part of their management approach for emissions and/or supplier CC14.4a environmental assessment (see GRI 103: Please give details of methods of Management Approach together with GRI engagement, your strategy for 305: Emissions and/or GRI 308: Supplier prioritizing engagements and measures Environmental Assessment). of success
[free text question]
CC14.4b To give a sense of scale of this engagement, please give the number of suppliers with whom you are engaging and the proportion of your total spend that they represent
[table question]
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CC14.4c Please explain why you do not engage with any elements of your value chain on GHG emissions and climate change strategies, and any plans you have to develop an engagement strategy in the future
[free text question]
Linking GRI and CDP 35 GRI-to-CDP Comprehensive Linkage Table (B2): How are the GRI Standards aligned with CDP’s climate change questions (2017)? The table below details the links between the GRI Standards and CDP’s climate change questions (2017), and is useful for those organizations that have prepared a sustainability report in accordance with the GRI Standards and would like to use this information to answer parts of CDP’s 2017 climate change questions. The comments support and expand on the links between the two sets of information.
GRI Standards CDP Questions Comments GRI 102: General Disclosures Disclosure 102-12 CC2.3b Disclosures 102-12 and 102-13 have a External initiatives Are you on the Board of any trade broader scope than the corresponding associations or provide funding beyond CDP questions, referring to economic, a. A list of externally-developed membership? environmental and social topics more economic, environmental and generally. Disclosure 102-13 requires social charters, principles, or other [drop down menu selection] reporting the list of main memberships initiatives to which the organization of industry or other associations, and subscribes, or which it endorses. CC2.3c national or international advocacy Please enter the details of those trade organizations. Disclosure 102-13 associations that are likely to take a Membership of associations position on climate change legislation a. A list of the main memberships of industry or other associations, and [table question] national or international advocacy organizations. CC2.3d Do you publicly disclose a list of all the Reporting recommendations in clause research organizations that you fund? 1.5 [on which memberships to include]. [drop down menu selection] Disclosure 102-14 CC2.2 Disclosure 102-14 has a broader scope Statement from senior decision- Is climate change integrated into your than climate change only, referring to maker business strategy? economic, environmental and social topics more generally. a. A statement from the most senior [drop down menu selection] decision-maker of the organization (such as CEO, chair, or equivalent CC2.2a senior position) about the relevance Please describe the process of how of sustainability to the organization climate change is integrated into your and its strategy for addressing business strategy and any outcomes of sustainability. this process Reporting recommendations in clauses: [free text question] • 2.1.5 [on views on performance with respect to targets] CC3.1 Did you have an emissions reduction • 2.1.6 [on the organization’s main or renewable energy consumption or challenges, targets, and goals] production target that was active (ongoing or reached completion) in the reporting year?
[drop down menu selection]
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CC3.1e For all of your targets, please provide details on the progress made in the reporting year
[table question]
CC3.1f Please explain: (i) why you do not have a target; and (ii) forecast how your emissions will change over the next five years
[free text question] Disclosure 102-15 CC2.1 Disclosure 102-15 has a broader scope Key impacts, risks, and Please select the option that best than climate change only, referring to opportunities describes your risk management economic, environmental and social procedures with regard to climate topics more generally. a. A description of key impacts, risks, change risks and opportunities and opportunities. The information requested by CC3.1a [drop down menu selection] – CC3.1e can also be reported in more Reporting recommendations in clauses: detail under the management approach • 2.2.1 [on its significant economic, CC2.1a for emissions (see GRI 305: Emissions environmental and social impacts, Please provide further details on your and GRI 103: Management Approach). and associated challenges and risk management procedures with In Disclosure 102-15, targets can be opportunities] regard to climate change risks and highlighted and presented in connection opportunities with the long-term prospects of the • 2.2.3 [on the approach to prioritizing challenges and organization. [table question] opportunities] Information on risks (CC5.1, CC5.1a – • 2.2.4 [on conclusions about progress CC2.1b CC5.1c) can be reported in more detail and performance] Please describe how your risk and in Disclosure 201-2. • 2.2.8 [on the most important opportunity identification processes are risks and opportunities for applied at both company and asset level Information on opportunities the organization arising from (CC6.1,CC6.1a – CC6.1c) can be sustainability trends] [free text question] reported in more detail in Disclosure 201-2. • 2.2.9 [on prioritization of key CC2.1c economic, environmental, and social How do you prioritize the risks and topics as risks and opportunities] opportunities identified? • 2.2.10 [on targets, performance against targets, and lessons learned] [free text question]
• 2.2.11 [on targets, medium-term CC2.2 objectives and goals related to key Is climate change integrated into your risks and opportunities] business strategy? • 2.2.12 [on governance mechanisms to manage risks and opportunities] [drop down menu selection]
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CC2.2a Please describe the process of how climate change is integrated into your business strategy and any outcomes of this process
[free text question]
CC3.1a – CC3.1f on climate change targets;
CC5.1, CC5.1a – CC5.1c on climate change risks;
CC6.1, CC6.1a – CC6.1c on climate change opportunities. Disclosure 102-18 CC1.1 Disclosure 102-18 has a broad scope, Governance structure Where is the highest level of direct referring to economic, environmental responsibility for climate change within and social topics more generally. a. Governance structure of the your organization? Committees responsible for decision- organization, including committees making on climate change are reported of the highest governance body. [drop down menu selection] under Disclosure 102-18. b. Committees responsible for decision-making on economic, CC1.1a environmental, and social topics. Please identify the position of the individual or name of the committee with this responsibility
[free text question] Disclosure 102-20 CC1.1a Disclosure 102-20 has a broad scope, Executive-level responsibility for Please identify the position of the referring to economic, environmental economic, environmental, and social individual or name of the committee and social topics more generally. topics with this responsibility Executive-level position(s) with responsibility for climate change related a. Whether the organization has [free text question] topics are reported under Disclosure appointed an executive-level position 102-20. or positions with responsibility for economic, environmental, and social In addition, Disclosure 102-20 requires topics. organizations to report whether post- b. Whether post holders report holders report directly to the highest directly to the highest governance governance body. body. Disclosure 102-29 CC2.1 Disclosures 102-29 – 102-31 have a Identifying and managing economic, Please select the option that best broad scope, referring to economic, environmental, and social impacts describes your risk management environmental and social topics more procedures with regard to climate generally. a. Highest governance body’s role in change risks and opportunities identifying and managing economic, The role of the highest governance body environmental, and social topics [drop down menu selection] in the identification and management and their impacts, risks, and of climate change related impacts, risks opportunities – including its role in and opportunities is reported under the implementation of due diligence Disclosure 102-29. processes. Continues on next page » Continues on next page » Continues on next page »
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GRI Standards CDP Questions Comments » Continues from previous page » Continues from previous page » Continues from previous page b. Whether stakeholder consultation CC2.1a In addition, Disclosure 102-29 also is used to support the highest Please provide further details on your requires disclosure of whether governance body’s identification risk management procedures with stakeholder consultation is used. and management of economic, regard to climate change risks and environmental, and social topics opportunities The role of the highest governance and their impacts, risks, and body in reviewing the effectiveness of opportunities. [table question] the organization’s risk management processes related to climate change is Disclosure 102-30 CC2.1b reported under Disclosure 102-30. Effectiveness of risk management Please describe how your risk and processes opportunity identification processes are The frequency of the highest governance applied at both company and asset level body’s review of climate change related a. Highest governance body’s role in impacts, risks and opportunities is reviewing the effectiveness of the [free text question] reported under Disclosure 102-31. organization’s risk management processes for economic, CC2.1c environmental, and social topics. How do you prioritize the risks and opportunities identified? Disclosure 102-31 Review of economic, environmental, [free text question] and social topics a. Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities. Disclosure 102-35 (b) CC1.2 Disclosure 102-35 has a broad scope, Remuneration policies Do you provide incentives for the referring to economic, environmental management of climate change issues, and social topics more generally. b. How performance criteria in the including the attainment of targets? How performance criteria in the remuneration policies relate to the remuneration policy relate to the highest governance body’s and senior [drop down menu selection] climate change related objectives of the executives’ objectives for economic, highest governance body and senior environmental, and social topics. CC1.2a executives is reported under Disclosure Please provide further details on the 102-35 (b). incentives provided for the management of climate change issues
[table question] Disclosure 102-56 (a, b-i) CC8.6 GRI requires organizations to provide External assurance Please indicate the verification/ information about external assurance assurance status that applies to your for the sustainability report under a. A description of the organization’s reported Scope 1 emissions Disclosure 102-56. However, this policy and current practice with information is not presented per regard to seeking external assurance [drop down menu selection] disclosure (e.g., Disclosures 305-1, 305-2 for the report. and 305-3 on Scope 1, Scope 2 and CC8.6a Scope 3 GHG emissions). Please provide further details of the verification/assurance undertaken for your Scope 1 emissions, and attach the relevant statements
[table question]
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b. If the report has been externally If “No third party verification or assurance CDP requests information on third- assured: – regulatory CEMS required” selected in party verification/assurance only. In i. A reference to the external CC8.6: addition, it requests further details of assurance report, statements, or the verification/ assurance undertaken, opinions. If not included in the CC8.6b such as the proportion of reported assurance report accompanying Please provide further details of the Scope 1, 2 and 3 emissions verified. It the sustainability report, a regulatory regime to which you are also requests that responders attach a description of what has and complying that specifies the use of copy of the verification statement to what has not been assured and Continuous Emissions Monitoring their response. on what basis, including the Systems (CEMS) assurance standards used, the In addition, CDP allows responders that level of assurance obtained, and [table question] do not have third-party verification or any limitations of the assurance assurance in place but are required to process; CC8.7 gather data using Continuous Emissions Please indicate the verification/ Monitoring Systems (CEMS) as part of assurance status that applies to your a regulatory regime to report this in reported Scope 2 emissions questions CC8.6 and CC8.6b.
[drop down menu selection] In the GRI Standards, when reporting the management approach for CC8.7a emissions, the reporting organization Please provide further details of the can also explain whether it is subject to verification/assurance undertaken for any country, regional, or industry-level your Scope 2 emissions, and attach the emissions regulations and policies. relevant statements
[table question]
CC8.8 Please identify if any data points have been verified as part of the third party verification work undertaken, other than the verification of emissions figures reported in CC8.6, CC8.7 and CC14.2
[table question]
CC14.2 Please indicate the verification/ assurance status that applies to your reported Scope 3 emissions
[drop down menu selection]
CC14.2a Please provide further details of the verification/assurance undertaken, and attach the relevant statements
[table question]
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GRI Standards CDP Questions Comments GRI 201: Economic Performance Topic-specific disclosures Disclosure 201-2 CC5.1 In questions CC5.1d–CC5.1f, CDP Financial implications and other risks Have you identified any inherent climate also asks why organizations do not and opportunities due to climate change risks that have the potential consider themselves to be exposed to change to generate a substantive change in the different risk types, and in CC6.1d– your business operations, revenue or CC6.1f it asks why they do not consider a. Risks and opportunities posed expenditure? themselves to be exposed to the by climate change that have the different opportunity types. potential to generate substantive [tick-box selection] changes in operations, revenue, or expenditure, including: CC5.1a i. a description of the risk or Please describe your inherent risks opportunity and its classification driven by changes in regulation as either physical, regulatory, or other; [table question] ii. a description of the impact associated with the risk or CC5.1b opportunity; Please describe your inherent risks that iii. the financial implications of the are driven by change in physical climate risk or opportunity before action parameters is taken; iv. the methods used to manage the [table question] risk or opportunity; v. the costs of actions taken to CC5.1c manage the risk or opportunity. Please describe your inherent risks that are driven by changes in other climate- related developments
[table question]
CC6.1 Have you identified any inherent climate change opportunities that have the potential to generate a substantive change in your business operations, revenue or expenditure?
[tick-box selection]
CC6.1a Please describe your inherent opportunities that are driven by changes in regulation
[table question]
CC6.1b Please describe the inherent opportunities that are driven by changes in physical climate parameters
[table question]
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CC6.1c Please describe the inherent opportunities that are driven by changes in other climate-related developments
[table question] GRI 302: Energy (applied together with GRI 103: Management Approach) Management approach disclosures Disclosure 103-2 (c-iii) CC3.1 Some CDP questions are more The management approach and its Did you have an emissions reduction specific: e.g., CC3.1b asks responders components or renewable energy consumption to provide details on intensity targets. or production target that was active In other cases, Disclosure 103-2 (c-iii) Disclosure 103-2 (c-iii) [on goals and (ongoing or reached completion) in the recommends organizations to provide targets] reporting year? further contextual information: e.g., the range and location of entities included in Reporting recommendations in clauses: [drop down menu selection] the goals and targets. • 1.5.1 [on the baseline and context CC3.1a for goals and targets] Please provide details of your absolute • 1.5.3 [on the expected result] target • 1.5.4 [on the expected timeline for [table question] achieving each goal and target] • 1.5.5 [on whether goals and targets CC3.1b are mandatory or voluntary] Please provide details of your intensity target
[table question]
CC3.1c Please also indicate what change in absolute emissions this intensity target reflects
[table question] Topic-specific disclosures Disclosure 302-1 CC11.3 Both GRI and CDP require data on Energy consumption within the Please state how much fuel in MWh fuel consumed and electricity, heat(ing), organization your organization has consumed (for cooling and steam purchased and energy purposes) during the reporting consumed. a. Total fuel consumption within the year organization from non-renewable When reporting self-generated energy sources, in joules or multiples, and [number field] consumption in both GRI and CDP, including fuel types used. organizations do not double-count CC11.3a fuel consumption. For example, if an Please complete the table by breaking organization generates electricity from down the total “Fuel” figure entered coal and then consumes the generated above by fuel type electricity, the energy consumption is counted only once, under fuel [table question] consumption.
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For GRI, it is required to break down fuel consumption by renewable and non-renewable sources, in addition to by fuel type.
GRI requires energy data to be reported in joules or multiples. CDP requests data to be reported in MWh. b. Total fuel consumption within CC11.3 the organization from renewable Please state how much fuel in MWh your sources, in joules or multiples, and organization has consumed (for energy including fuel types used. purposes) during the reporting year
[number field]
CC11.3a Please complete the table by breaking down the total “Fuel” figure entered above by fuel type
[table question]
CC11.4 Please provide details of the electricity, heat, steam or cooling amounts that were accounted at a low carbon emission factor in the market-based Scope 2 figure you provided in CC8.3a
[table question] c. In joules, watt-hours or multiples, CC11.2 the total: Please state how much heat, steam and i. electricity consumption cooling in MWh your organization has ii. heating consumption purchased and consumed during the iii. cooling consumption reporting year iv. steam consumption [table question]
CC11.5 Please report how much electricity you produce in MWh, and how much electricity you consume in MWh
[table question] d. In joules, watt-hours or multiples, See “Comments”. For GRI, organizations are also required the total: to report electricity, heat(ing), cooling i. electricity sold and steam sold as separate figures. ii. heating sold In CDP, if an organization sells self- iii. cooling sold generated electricity, heat, cooling iv. steam sold or steam to other organizations, the organization does not account or report this energy as consumed, but it accounts for the emissions generated for its production (e.g., by burning natural gas) in the Scope 1 figure and the energy content of natural gas as consumed fuel.
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GRI Standards CDP Questions Comments e. Total energy consumption within the CC11.2 GRI requires a total energy consumption organization, in joules or multiples. Please state how much heat, steam and figure. CDP requests disaggregated data cooling in MWh your organization has by fuel, electricity, steam and cooling. purchased and consumed during the GRI requires energy data to be reported reporting year in joules or multiples. CDP requests data to be reported in MWh. [table question]
CC11.3 Please state how much fuel in MWh your organization has consumed (for energy purposes) during the reporting year
[number field]
CC11.5 Please report how much electricity you produce in MWh, and how much electricity you consume in MWh
[table question] f. Standards, methodologies, No direct linkage. assumptions, and/or calculation tools used. g. Source of the conversion factors CC11.4 In CDP, organizations are requested used. Please provide details of the electricity, to provide details of electricity, heat, heat, steam or cooling amounts that steam or cooling amounts that were were accounted at a low carbon accounted at a low-carbon emission emission factor in the market-based factor in the Scope 2 figure provided in Scope 2 figure you provided in CC8.3a CC8.3a, including the basis for applying a low-carbon emission factor, and the [table question] MWh associated with the low-carbon electricity, heat, steam or cooling. Reporting recommendations in clause CC10.1a CDP requests a breakdown by country/ 2.2.6 [on breakdowns of energy Please break down your total gross region of purchased and consumed consumption data]. global Scope 2 emissions and energy electricity, heat, steam or cooling, consumption by country/region including low-carbon.
[table question] For GRI, organizations are recommended to disaggregate energy consumption data where this aids transparency or comparability over time, such as by business unit or facility, or country.
Further, in CDP, responders are asked to specify whether their breakdown pertains to the market-based Scope 2 figure or their location-based Scope 2 figure.
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GRI Standards CDP Questions Comments GRI 305: Emissions (applied together with GRI 103: Management Approach) Management approach disclosures General requirements for reporting CC2.1d the management approach Please explain why you do not have a process in place for assessing and Reporting requirements in clause 1.2 [if managing risks and opportunities from there is no management approach for a climate change, and whether you plan to material topic]. introduce such a process in the future
[table question]
CC2.2b Please explain why climate change is not integrated into your business strategy
[free text question] Disclosure 103-1 (a) CC2.1 Explanation of the material topic Please select the option that best and its Boundary describes your risk management procedures with regard to climate a. An explanation of why the topic is change risks and opportunities material. [drop down menu selection] See also ‘Guidance for Disclosure 103-1-a’ Extract: The explanation of why the CC2.1a topic is material can include: Please provide further details on your • a description of the process, such as risk management procedures with due diligence, that the organization regard to climate change risks and used to identify the impacts related opportunities to the topic. [table question]
CC2.1b Please describe how your risk and opportunity identification processes are applied at both company and asset level
[free text question] Disclosure 103-1 (b, c) CC8.4 For each source of Scope 1 and Scope Explanation of the material topic Are there any sources (e.g. facilities, 2 emissions that are within the selected and its Boundary specific GHGs, activities, geographies, reporting boundary but which are not etc.) of Scope 1 and Scope 2 emissions included in the disclosure, CDP requests b. The Boundary for the material topic, that are within your selected reporting an explanation of why the source is which includes a description of: boundary which are not included in your excluded. i. where the impacts occur; disclosure? ii. the organization’s involvement with the impacts. For example, [drop down menu selection] whether the organization has caused or contributed to the CC8.4a impacts, or is directly linked to Please provide details of the sources the impacts through its business of Scope 1 and Scope 2 emissions that relationships. are within your selected reporting c. Any specific limitation regarding the boundary which are not included in your topic Boundary. disclosure
[table question]
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GRI Standards CDP Questions Comments Disclosure 103-2 (c-i) CC2.2 The management approach and its Is climate change integrated into your components business strategy?
Disclosure 103-2 (c-i) [on policies] and [drop down menu selection] related reporting recommendations in clause 1.3. CC2.2a Please describe the process of how climate change is integrated into your business strategy and any outcomes of this process
[free text question]
CC2.2c Does your company use an internal price on carbon?
[drop down menu selection]
CC2.2d Please provide details and examples of how your company uses an internal price on carbon
[free text question] Disclosure 103-2 (c-iii) CC3.1 Some CDP questions are more The management approach and its Did you have an emissions reduction specific: e.g., CC3.1b asks responders components or renewable energy consumption to provide details on intensity targets. or production target that was active In other cases, Disclosure 103-2 (c-iii) Disclosure 103-2 (c-iii) [on goals and (ongoing or reached completion) in the recommends organizations to provide targets] reporting year? further contextual information: e.g., the range and location of entities included in Reporting recommendations in clauses: [drop down menu selection] the goals and targets. • 1.5.1 [on the baseline and context CC3.1a for goals and targets] Please provide details of your absolute • 1.5.3 [on the expected result] target • 1.5.4 [on the expected timeline for [table question] achieving each goal and target] • 1.5.5 [on whether goals and targets CC3.1b are mandatory or voluntary] Please provide details of your intensity target
[table question]
CC3.1c Please also indicate what change in absolute emissions this intensity target reflects
[table question]
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GRI Standards CDP Questions Comments Disclosure 103-2 (c-iv) CC1.1 The management approach and its Where is the highest level of direct components responsibility for climate change within your organization? Disclosure 103-2 (c-iv) [on responsibilities] [drop down menu selection]
Reporting recommendations in clauses: CC1.1a Please identify the position of the • 1.6.1 [on who is assigned individual or name of the committee responsibility for managing the topic] with this responsibility • 1.6.2 [on whether the responsibility is linked to performance assessments [free text question] or incentive mechanisms] CC1.2 Do you provide incentives for the management of climate change issues, including the attainment of targets?
[drop down menu selection]
CC1.2a Please provide further details on the incentives provided for the management of climate change issues
[table question] Disclosure 103-2 (c-vii) CC2.1 The management approach and its Please select the option that best components describes your risk management procedures with regard to climate Disclosure 103-2 (c-vii) [on specific change risks and opportunities actions] and related reporting recommendations in clause 1.9. [drop down menu selection]
CC2.1a Please provide further details on your risk management procedures with regard to climate change risks and opportunities
[table question]
CC2.1c How do you prioritize the risks and opportunities identified?
[free text question]
CC2.2c Does your company use an internal price on carbon?
[drop down menu selection]
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CC2.2d Please provide details and examples of how your company uses an internal price on carbon
[free text question]
CC3.3 Did you have emissions reduction initiatives that were active within the reporting year (this can include those in the planning and/or implementation phases)
[drop down menu selection]
CC3.3a Please identify the total number of projects at each stage of development, and for those in the implementation stages, the estimated CO2e savings
[table question]
CC3.3b For those initiatives implemented in the reporting year, please provide details in the table below
[table question]
CC3.3c What methods do you use to drive investment in emissions reduction activities?
[table question]
CC3.3d If you do not have any emissions reduction initiatives, please explain why not
[free text question] 1. Management approach disclosures CC13.1 (from GRI 305: Emissions) Do you participate in any emissions trading schemes? Reporting requirements in clause 1.2 [on explaining whether offsets were [drop down menu selection] used to meet the GHG emissions targets]. CC13.1a Please complete the following table for each of the emission trading schemes in which you participate
[table question]
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CC13.1b What is your strategy for complying with the schemes in which you participate or anticipate participating?
[free text question]
CC13.2 Has your organization originated any project-based carbon credits or purchased any within the reporting period?
[drop down menu selection]
CC13.2a Please provide details on the project- based carbon credits originated or purchased by your organization in the reporting period
[table question] Topic-specific disclosures Disclosure 305-1 CC8.2 Disclosure 305-1 (a) requires that the Direct (Scope 1) GHG emissions Please provide your gross global Scope 1 gross Scope 1 GHG emissions exclude emissions figures in metric tonnes CO any GHG trades (see clause 2.1.1). a. Gross direct (Scope 1) GHG 2e emissions in metric tons of CO 2 [number field] In its guidance document, CDP also equivalent. indicates that gross emissions should be reported before any reductions for offsets are made. b. Gases included in the calculation; CC7.3 whether CO2, CH4, N2O, HFCs, Please give the source for the global PFCs, SF6, NF3, or all. warming potentials you have used
[table question]
CC9.2 Please indicate which other Scope 1 emissions breakdowns you are able to provide (tick all that apply)
[tick-box question]
CC9.2c Please break down your total gross global Scope 1 emissions by GHG type
[table question]
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GRI Standards CDP Questions Comments c. Biogenic CO2 emissions in metric CC8.9 In CC8.9 CDP invites disclosure tons of CO2 equivalent. Are carbon dioxide emissions from of carbon dioxide emissions from biologically sequestered carbon relevant biologically sequestered carbon from to your organization? sources deemed relevant by the responder, whether direct or indirect. [drop down menu selection] For GRI, organizations are required CC8.9a to report carbon dioxide emissions Please provide the emissions from from biologically sequestered carbon biologically sequestered carbon relevant separately from the gross direct (Scope to your organization in metric tonnes 1) GHG emissions (see clause 2.1.2 in CO2 GRI 305: Emissions).
[number field] In the GRI Standards, carbon dioxide emissions from biologically sequestered carbon are referred to as ‘biogenic CO2 emissions’. d. Base year for the calculation, if CC7.1 In addition to the base year and the applicable, including: Please provide your base year and base base year emissions, Disclosure 305-1 i. the rationale for choosing it; year emissions (Scopes 1 and 2) (d) requires the rationale for choosing ii. emissions in the base year; the base year and the context for any iii. the context for any significant [table question] significant changes in emissions that changes in emissions that triggered recalculations of base year triggered recalculations of base emissions. year emissions. e. Source of the emission factors and CC7.3 Disclosure 305-1 (e) requires either the global warming potential (GWP) Please give the source for the global a reference to the global warming rates used, or a reference to the warming potentials you have used potential source or the global warming GWP source. potential rates. [table question] CC7.3 requests a breakdown of the CC7.4 global warming potential source by gas. Please give the emissions factors you have applied and their origin; In addition to the source of the alternatively, please attach an Excel emissions factors used, CC7.4 also spreadsheet with this data at the requests the actual emissions factors, bottom of this page the fuel/material/energy to which the emissions factors apply, and the unit of [table question] measurement. f. Consolidation approach for CC8.1 Both GRI and CDP recommend emissions; whether equity share, Please select the boundary you are using selecting a consistent consolidation financial control, or operational for your Scope 1 and 2 greenhouse gas approach for emissions, for both Scope control. inventory 1 and 2.
[drop down menu selection] g. Standards, methodologies, CC7.2 assumptions, and/or calculation tools Please give the name of the standard, used. protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions
[drop down menu selection]
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CC7.2a If you have selected “Other” in CC7.2 please provide details of the standard, protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions
[free text question] Reporting recommendations in clause CC9.1 CDP requests a breakdown of Scope 1 2.2.5 [on breakdowns of direct (Scope Do you have Scope 1 emissions sources emissions by country/region and invites 1) GHG emissions]. in more than one country? further disaggregation by business division, facility, GHG type and activity. [drop down menu selection] For GRI, organizations are CC9.1a recommended to disaggregate Scope Please break down your total gross global 1 emissions data where this aids Scope 1 emissions by country/region transparency or comparability over time, such as by business unit or facility, or [table question] country.
CC9.2 CDP also invites a breakdown of Scope Please indicate which other Scope 1 1 emissions by GHG type (CC9.2c). emissions breakdowns you are able to For GRI, Disclosure 305-1 (b) requires provide (tick all that apply) organizations to report which gases have been included in the calculation of [tick-box question] the gross Scope 1 emissions.
CC9.2a By business division
[table question]
CC9.2b By facility
[table question]
CC9.2d By activity
[table question] Disclosure 305-2 CC8.3a Disclosure 305-2 requires that the gross Energy indirect (Scope 2) GHG Please provide your gross global Scope 2 Scope 2 GHG emissions exclude any emissions emissions figures in metric tonnes CO2e GHG trades (see clause 2.3.1). a. Gross location-based energy indirect [table question] CDP allows companies to reflect their (Scope 2) GHG emissions in metric purchase of low-carbon electricity in tons of CO equivalent. 2 their Scope 2 figure, provided that b. If applicable, gross market-based the purchase has been tracked by energy indirect (Scope 2) GHG appropriate instruments, and that the emissions in metric tons of CO2 production and consumption of the equivalent. electricity has taken place within the same grid region. CDP’s approach to Scope 2 accounting is available in the technical note “Accounting of Scope 2 emissions”, available at www.cdp.net/ guidance.
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GRI Standards CDP Questions Comments c. If available, the gases included in the CC7.3 In CDP, gases included in the calculation calculation; whether CO2, CH4, Please give the source for the global of emissions and emissions reductions N2O, HFCs, PFCs, SF6, NF3, or all. warming potentials you have used are covered in the methodologies for calculating emissions, CC7.2, CC7.2a [table question] and CC7.3. d. Base year for the calculation, if CC7.1 In addition to the base year and the applicable, including: Please provide your base year and base base year emissions, Disclosure 305-2 i. the rationale for choosing it; year emissions (Scopes 1 and 2) (d) requires the rationale for choosing ii. emissions in the base year; the base year and the context for any iii. the context for any significant [table question] significant changes in emissions that changes in emissions that triggered recalculations of base year triggered recalculations of base emissions. year emissions. e. Source of the emission factors and CC7.3 Disclosure 305-2 (e) requires either the global warming potential (GWP) Please give the source for the global a reference to the global warming rates used, or a reference to the warming potentials you have used potential source or the global warming GWP source. potential rates. [table question] CC7.3 requests a breakdown of the CC7.4 global warming potential source by gas. Please give the emissions factors you have applied and their origin; Disclosure 305-2 (e) requires the source alternatively, please attach an Excel of the emissions factors used. spreadsheet with this data at the bottom of this page In addition to the source of the emissions factors used, CC7.4 also [table question] requests the actual emissions factors, the fuel/material/energy to which the emissions factors apply, and the unit of measurement. f. Consolidation approach for CC8.1 Both GRI and CDP recommend emissions; whether equity share, Please select the boundary you are using selecting a consistent consolidation financial control, or operational for your Scope 1 and 2 greenhouse gas approach for emissions, for both Scope control. inventory 1 and 2.
[drop down menu selection] g. Standards, methodologies, CC7.2 assumptions, and/or calculation tools Please give the name of the standard, used. protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions
[drop down menu selection]
CC7.2a If you have selected “Other” in CC7.2 please provide details of the standard, protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions
[free text question]
CC8.3 Please describe your approach to reporting Scope 2 emissions
[drop down menu]
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GRI Standards CDP Questions Comments Reporting recommendations in clause CC10.1 CDP requests a breakdown by country/ 2.4.5 [on breakdowns of energy indirect Do you have Scope 2 emissions sources region of Scope 2 emissions. It then (Scope 2) GHG emissions]. in more than one country? invites further disaggregation of Scope 2 emissions by business division, facility [drop down menu selection] and activity.
CC10.1a For GRI, organizations are Please break down your total gross recommended to disaggregate Scope global Scope 2 emissions and energy 2 emissions data where this aids consumption by country/region transparency or comparability over time, such as by business unit or facility, or [table question] country.
CC10.2 In CDP, respondents are asked to Please indicate which other Scope 2 specify whether their breakdown emissions breakdowns you are able to pertains to the market-based Scope 2 provide (tick all that apply) figure or their location-based Scope 2 figure. [tick-box selection]
CC10.2a By business division
[table question]
CC10.2b By facility
[table question]
CC10.2c By activity
[table question] Disclosure 305-3 CC14.1 For GRI, organizations are required to Other indirect (Scope 3) GHG Please account for your organization’s report the Scope 3 emissions categories emissions Scope 3 emissions, disclosing and and activities included in the calculation explaining any exclusions of the gross Scope 3 emissions under a. Gross other indirect (Scope 3) GHG Disclosure 305-3 (d). Organizations can emissions in metric tons of CO 2 [table question] disaggregate data by the categories and equivalent. activities documented in the WRI and WBCSD ‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’.
CDP requests a disaggregation of data by the categories and activities documented in the WRI and WBCSD ‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’.
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CDP requests further details on whether each Scope 3 category is relevant and/ or calculated, the emissions calculation methodology, and the percentage of Scope 3 emissions calculated using primary data.
CDP responders may report the gases included in the calculation under the “Emissions calculation methodology” column in CC14.1. b. If available, the gases included in the No direct linkage. calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric CC8.9 In CC8.9 CDP invites disclosure tons of CO2 equivalent. Are carbon dioxide emissions from of carbon dioxide emissions from biologically sequestered carbon relevant biologically sequestered carbon from to your organization? sources deemed relevant by the responder, whether direct or indirect. [drop down menu selection] For GRI, organizations are required CC8.9a to report carbon dioxide emissions Please provide the emissions from from biologically sequestered carbon biologically sequestered carbon relevant separately from the gross other indirect to your organization in metric tonnes (Scope 3) GHG emissions (see clause CO2 2.5.3 in GRI 305: Emissions).
[number field] In the GRI Standards, carbon dioxide emissions from biologically sequestered carbon are referred to as ‘biogenic CO2 emissions’. d. Other indirect (Scope 3) GHG CC14.1 emissions categories and activities Please account for your organization’s included in the calculation. Scope 3 emissions, disclosing and explaining any exclusions See also ‘Guidance for Disclosure 305-3’ Extract: For each of these categories and [table question] activities, the organization can provide a figure in CO2 equivalent or explain why certain data are not included. e. Base year for the calculation, if CC3.1a In CDP, CC3.1a-c and CC3.1e ask applicable, including: Please provide details of your absolute organizations to report the base year i. the rationale for choosing it; target for targets (both absolute and intensity), ii. emissions in the base year; and the calculation of said emissions. iii. the context for any significant [table question] changes in emissions that CDP does not request organizations to triggered recalculations of base CC3.1b report the rationale for choosing the year emissions. Please provide details of your intensity base year. target Calculations of base year are also dealt [table question] with in CC7 and CC8, and recalculations in CC12.
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CC3.1c Please also indicate what change in absolute emissions this intensity target reflects
[table question]
CC3.1e For all of your targets, please provide details on the progress made in the reporting year
[table question] f. Source of the emission factors and CC14.1 In its table, CDP specifically asks the global warming potential (GWP) Please account for your organization’s organizations to report the emissions rates used, or a reference to the Scope 3 emissions, disclosing and calculation methodology (column 4), GWP source. explaining any exclusions including GWP values used.
[table question] g. Standards, methodologies, CC14.1 In its table, CDP specifically asks assumptions, and/or calculation tools Please account for your organization’s organizations to report the emissions used. Scope 3 emissions, disclosing and calculation methodology (column 4), and explaining any exclusions the percentage of Scope 3 emissions calculated using data obtained from [table question] suppliers or other value chain partners (column 5). Disclosure 305-4 CC12.2 For GRI, organizations are required GHG emissions intensity Please describe your gross global to report at least one GHG emissions combined Scope 1 and 2 emissions for ratio. The ratio can be for either a. GHG emissions intensity ratio for the reporting year in metric tonnes Scope 1, Scope 2, or Scope 3 GHG the organization. CO2e per unit currency total revenue emissions, or a combination of both b. Organization-specific metric (the Scope 1 and 2. The selection of the denominator) chosen to calculate [table question] most appropriate ratio denominator is the ratio. left to the discretion of the organization (for examples of organization-specific c. Types of GHG emissions included in CC12.3 Please provide an additional intensity metrics, see ‘Guidance for Disclosure the intensity ratio; whether direct (normalized) metric that is appropriate 305-4’) . (Scope 1), energy indirect (Scope 2), to your business operations and/or other indirect (Scope 3). In CDP, organizations need to provide [table question] the emissions intensity (normalized) ratios for Scope 1 and 2 combined per unit currency total revenue, and for an additional intensity metric appropriate to their business operations.
In addition, CDP requests, for each of the intensity ratios provided, the percentage of change from the previous year, the direction of change from the previous year, and the reason for change.
CDP does not request the reporting of an intensity figure for Scope 3 emissions.
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GRI Standards CDP Questions Comments d. Gases included in the calculation; No direct linkage. whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. Disclosure 305-5 CC3.3a Disclosure 305-5 requires organizations Reduction of GHG emissions Please identify the total number of to report the amount of GHG projects at each stage of development, emissions reductions achieved as a a. GHG emissions reduced as a direct and for those in the implementation direct result of initiatives to reduce result of reduction initiatives, in stages, the estimated CO savings emissions. Reductions in emissions metric tons of CO equivalent. 2e 2 that result from reduced production [table question] capacity or outsourcing are not included See also ‘Guidance for Disclosure 305-5’ in Disclosure 305-5. Organizations Extract: The organization can report CC3.3b are required to report, separately, reductions disaggregated by initiatives or For those initiatives implemented in the reductions for Scope 1, Scope 2 and/or groups of initiatives. reporting year, please provide details in Scope 3 if reporting more Scope types. the table below In CDP, organizations are asked to [table question] identify the reasons for any change in the gross global emissions (Scope 1 and CC12.1 2 combined) and Scope 3 emissions How do your gross global emissions and provide the change in emissions (Scope 1 and 2 combined) for the attributed to the reason as a percentage reporting year compare to the previous of the Scope 1 and 2 combined, and year? Scope 3 emissions. In addition to emissions reduction activities, reasons [drop down menu selection] reported in CDP may also include divestments, acquisitions, change CC12.1a in boundary, etc. Changes include Please identify the reasons for any reduction, increase or constancy in the change in your gross global emissions amount of emissions compared to the (Scope 1 and 2 combined) and for each previous year. of them specify how your emissions compare to the previous year
[table question]
CC14.3 Are you able to compare your Scope 3 emissions for the reporting year with those for the previous year for any sources?
[drop down menu selection]
CC14.3a Please identify the reasons for any change in your Scope 3 emissions and for each of them specify how your emissions compare to the previous year
[table question] b. Gases included in the calculation; CC7.3 In CDP, gases included in the calculation whether CO2, CH4, N2O, HFCs, Please give the source for the global of emissions and emissions reductions PFCs, SF6, NF3, or all warming potentials you have used are covered in the methodologies for calculating emissions, CC7.2, CC7.2a [table question] and CC7.3.
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GRI Standards CDP Questions Comments c. Base year or baseline, including the CC12.1 While in CDP comparisons are made rationale for choosing it. How do your gross global emissions against the previous year, with the GRI (Scope 1 and 2 combined) for the Standards organizations have flexibility reporting year compare to the previous in selecting the base year or baseline year? and are then required to report the rationale for choosing it. [drop down menu selection] GRI recommends presenting information CC12.1a for the current reporting period and at Please identify the reasons for any least two previous periods, including for change in your gross global emissions Disclosures 305-1 and 305-2 (see clause (Scope 1 and 2 combined) and for each 2.7.1 in GRI 101: Foundation). of them specify how your emissions compare to the previous year
[table question]
CC14.3 Are you able to compare your Scope 3 emissions for the reporting year with those for the previous year for any sources?
[drop down menu selection]
CC14.3a Please identify the reasons for any change in your Scope 3 emissions and for each of them specify how your emissions compare to the previous year
[table question] d. Scopes in which reductions took CC3.3b CDP requests organizations to indicate place; whether direct (Scope 1), For those initiatives implemented in the whether the emissions performance energy indirect (Scope 2), and/or reporting year, please provide details in calculations in CC12.1 and CC12.1a other indirect (Scope 3). the table below are based on a location-based Scope 2 emissions figure or a market-based [table question] Scope 2 emissions figure. GRI requires organizations to indicate the Scopes CC12.1 in which reductions took place when How do your gross global emissions reporting the reduction of GHG (Scope 1 and 2 combined) for the emissions in Disclosure 305-5 (either 1, reporting year compare to the previous 2 and/or 3). year?
[drop down menu selection]
CC12.1a Please 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
[table question]
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CC12.1b Is your emissions performance calculations in CC12.1 and CC12.1a based on a location-based Scope 2 emissions figure or a market-based Scope 2 emissions figure?
[drop down menu selection]
CC14.3 Are you able to compare your Scope 3 emissions for the reporting year with those for the previous year for any sources?
[drop down menu selection]
CC14.3a Please identify the reasons for any change in your Scope 3 emissions and for each of them specify how your emissions compare to the previous year
[table question] e. Standards, methodologies, CC7.2 assumptions, and/or calculation tools Please give the name of the standard, used. protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions
[drop down menu selection]
CC7.2a If you have selected “Other” in CC7.2 please provide details of the standard, protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions
[free text question] GRI 415: Public Policy Management approach disclosures 1. Management approach disclosures CC2.3 Organizations can report on public (from GRI 415: Public Policy) Do you engage in activities that could policy related to any economic, either directly or indirectly influence environmental and social topics, Reporting recommendations in clauses: public policy on climate change through including climate change with GRI any of the following? 415: Public Policy. Therefore, these • 1.2.1 [on significant issues related management approach disclosures have to public policy development and [tick-box selection] a broader scope than the corresponding lobbying] CDP questions. • 1.2.2 [on its stance on these issues]
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CC2.3a On what issues have you been engaging directly with policy makers?
[table question]
CC2.3e Please provide details of the other engagement activities that you undertake
[free text question]
CC2.3f What processes do you have in place to ensure that all of your direct and indirect activities that influence policy are consistent with your overall climate change strategy?
[free text question]
CC2.3g Please explain why you do not engage with policy makers
[free text question]
Linking GRI and CDP 59 Legal Liability The reproduction and distribution of this document for information and/or use in preparing a sustainability report While the GRI Board of Directors and the Global is permitted without prior permission from CDP or GRI. Sustainability Standards Board (GSSB) encourage use of However, neither this document nor any extract from it the GRI Sustainability Reporting Standards (GRI Standards) may be reproduced, stored, translated, or transferred in any and related Interpretations by all organizations, the form or by any means (electronic, mechanical, photocopied, preparation and publication of reports based fully or recorded, or otherwise) for any other purpose without prior partially on the GRI Standards and related Interpretations written permission from CDP or GRI. are the full responsibility of those producing them. Neither the GRI Board of Directors, GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility Trademark Notice for any consequences or damages resulting directly or The CDP, the CDP logo, Global Reporting Initiative, GRI indirectly from the use of the GRI Standards and related and logo, GSSB and logo, and GRI Sustainability Reporting Interpretations in the preparation of reports, or the Standards (GRI Standards) are trademarks of CDP and use of reports based on the GRI Standards and related Stichting Global Reporting Initiative respectively. Interpretations. Contact Copyright If you have any questions or feedback on this This document is copyright-protected by CDP Worldwide document, please contact [email protected] or (CDP) and Stichting Global Reporting Initiative (GRI). [email protected].
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