CDP Supply Chain Climate Change Information Request

CDP Climate Change 2021 Questionnaire

Supported by:

Copyright © 2021 CDP Worldwide. All rights reserved.

CDP Climate Change Questionnaire Preview and Reporting Guidance 2021 - Version Control
Version number

Release/Revision date

Revision summary

1.0

Released: January 7, 2021

Publication of the 2021 questionnaire preview and reporting guidance.

1.1

Revised: April 9, 2021

• Terms added for the 2021 Investor and Supply Chain questionnaires.
• Preparing Your CDP Response: Updated case study definition.
• About CDP: Updated investor assets figure.
• C7.9a: Removed reference to C4.3b example response.
• C4.1a: Updated deadline for 2021 SBT submission to SBTi as 23:59 UTC-12 on May 15, 2021

1.2

Revised: May 18, 2021

• C4.2c column "Is this a science-based target": Clarification of requested content to indicate that the following response option does not apply in 2021: "Yes, and this target has been approved by the
Science-Based Targets initiative".

1.3

Revised: June 3, 2021

• Terms - (2021 Climate): Updated information for On-Demand scoring (see Scoring of responses to the Full Version in section 4)

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

• General
You have also selected to view the additional questions requested by CDP Supply Chain members. In the Online Response System, these questions will only be presented to organizations requested to disclose by a customer (i.e. a CDP supply chain member).
Note that you have selected to view the Climate Change - Full version.

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CDP disclosure cycle 2021
Accessing questionnaire previews, reporting guidance, and scoring methodologies
CDP’s corporate questionnaire previews, reporting guidance, and scoring methodologies for climate change, forests and water security can be accessed from the guidance for companies page of CDP's website.

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

Sector-specific questions
Companies in high-impact sectors, in addition to the general questions, will be presented with questions specific to that sector. The rationale for developing a refined questionnaire for each of these sectors is outlined in the relevant sector introduction.
The sector-specific questions allocated to companies are defined by CDP's Activity Classification System (CDP-ACS) . This system categorizes companies by focusing on the activities from which they derive revenue and associating these with the impacts to their
business from climate change, water security and deforestation.
Please note that since each questionnaire includes sector-specific questions throughout, as not all questions will be applicable to your organization, some question numbers may skip.

Full and Minimum versions of the questionnaire
All organizations completing the climate change, forests and water security questionnaires are eligible to complete the full questionnaire.
In some cases, organizations may be eligible to complete a minimum version which contains fewer questions, and no sector-specific questions or data points. Organizations are eligible to complete the minimum version in the following circumstances:
- They are disclosing to that questionnaire for the first time; OR
- They are not disclosing to that questionnaire for the first time, but have an annual revenue of less than EUR/US $250 million*
Organizations opting to complete a minimum version will only be eligible for scoring if they are submitting a response to customers (CDP Supply chain members). For more information on scoring eligibility and implications, please see our Scoring Introduction.
* CDP reserves the right to remove the option of completing a minimum version questionnaire for previous responders to a questionnaire with an annual revenue of less than EUR/US$250 million, on the basis of the organization’s potential or existing
environmental impact.

Timeline:
For the latest information on the timeline, please refer to our website.
Jan 2021

• Preview of 2021 questionnaires and reporting guidance released on CDP website (English versions).

March 2021

• Preview of 2021 questionnaires and reporting guidance released on CDP website (translated versions).

April 2021

• Online Response System (ORS) opens.
• Companies must submit their responses to investors and/or customers using the ORS to be eligible for scoring and inclusion in reports (where applicable).

July 2021

For any disclosure-related enquiries, please contact your regional CDP contact, or [email protected].

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

Introduction to CDP's climate change program and questionnaire
The 2015 Paris Agreement was a tipping point in the global approach to climate change. By agreeing to limit global temperature rises to well below 2°C, governments have committed to a transition to a low-carbon economy. This transition will create winners and
losers within and across business sectors, as the manifestation of climate-related opportunities and risks accelerates in both size and scope. Business as usual will not be a good indicator of how companies will perform.
CDP believes that improving corporate awareness through measurement and disclosure is essential to the effective management of carbon and climate change risk. We request information on climate risks and low-carbon opportunities from the world’s largest
companies on behalf of investors, customers, and policy makers.
Regulators have begun to respond to the risks, notably with the recommendations by the Task Force on Climate-related Financial Disclosures (TCFD). Established by the Financial Stability Board, the TCFD has moved the climate disclosure agenda forward by
emphasizing the link between climate-related risk and financial stability. The Task Force has recommended that both companies and investors disclose climate change information. This includes whether they are conducting scenario analysis in line with a 2-degree
pathway and then setting out how climate-related issues impact their strategy and financial planning. This amplifies the long-standing call from CDP’s investor signatories for companies to disclose comprehensive, comparable environmental data in their
mainstream reports, driving climate-related risk management further into the boardroom.

Commit to Action
The CDP Commit to Action program is the accelerator of corporate ambition and action in CDP. It adopts a systemic approach to transition high-impact companies to a net-zero climate impact through initiatives like the Science Based Targets initiative and RE100.
These and other leadership initiatives are included in the "Take Action" platform through which leading companies commit to bold climate action.
Companies that have joined the Science Based Targets initiative (SBTi), either through the standard commitment pathway or by joining the Business Ambition for 1.5°C campaign can report on that in the “Targets and performance” module of the CDP climate
change questionnaire. Companies can report their commitment to adopt a science-based emissions reduction target and track their progress against already validated targets by answering C4.1 and C4.2 sub-questions in detail. For more specific information on
each commitment and how companies can report on their progress in the relevant sections of CDP’s questionnaires, please refer to the ‘Commit to Action Technical Note’.

Climate change questionnaire structure
There are 14 modules in the general climate change questionnaire, including the Introduction and Signoff modules, plus a module presented only to organizations that are responding to a customer request from one or more CDP Supply Chain Members. The
journey through CDP’s general climate change questionnaire includes the following:

• Governance
• Risks and opportunities
• Business strategy
• Targets and performance
• Emissions methodology
• Emissions data
• Energy
• Additional metrics
• Verification
• Carbon pricing
• Engagement
Sector approach
The structure of the CDP climate change questionnaire was redesigned in 2018 in response to market needs and trends in corporate climate change reporting. Revisions included the inclusion of the TCFD recommendations, an increased emphasis on forwardlooking metrics, improved alignment with other reporting frameworks, and the integration of sector-specific questions.
For climate change, CDP has incorporated sector-specific questions for 16 high-impact sectors.
Each question number in the climate change questionnaire begins with the letter C. Questions that are unique to companies in a particular sector are labelled using a two-letter abbreviation within the question number. These abbreviations are noted below.

2021 climate change sectors:

• Agriculture: Agriculture commodities (AC); Food, beverage & tobacco (FB); Paper & forestry (PF)
• Energy: Coal (CO); Electric utilities (EU); Oil & gas (OG)
• Financial: Financial services (FS)
• Materials: Cement (CE); Capital goods (CG); Chemicals (CH); Construction (CN); Metals & mining (MM); Real estate (RE); Steel (ST)
•
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• Transport: Transport services (TS); Transport OEMs (TO)
Climate change questionnaire changes in 2021
The questionnaire is stabilized for 2021 so there are only minimal changes reflecting feedback or error correction.
Revisions and changes are indicated for every question as: “no change”, “minor change”, “modified question”, “new question”, “modified guidance”, or “additional guidance”. “Minor change” indicates wording edits and revisions to drop-down options or a simple
clarification, while a “modified question” indicates that the data requested has been revised.
Key changes include:

• Two new questions C3.1a and C3.1b on low-carbon transition plans.
• A new question C4.2c on net-zero targets.
• Removed questions SC3.1 - SC3.2a on the CDP Action Exchange.
• Modified questions: C4.1a and C4.1b on emissions targets; C8.2e on low-carbon energy sourcing.
• 10 questions with modified guidance and 2 questions with additional guidance.
A detailed document on climate change question changes from 2020 to 2021 can be found on the Guidance page of the website.

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C0 Introduction

Introduction
(C0.1) Give a general description and introduction to your organization.
Change from 2020
No change

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

(C0.2) State the start and end date of the year for which you are reporting data.
Change from 2020
No change

Response options
Please complete the following table.
Start date

End date

Indicate if you are providing emissions data for past reporting years

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Select from:
Yes
No

•
•

Select the number of past reporting years you will be providing emissions
data for

Select from:
1 year
2 years
3 years

•
•
•

(C0.3) Select the countries/areas for which you will be supplying data.
Change from 2020
No change

Response options
Please complete the following table:
Country/area
Select all that apply:
[Country/area drop-down list]

(C0.4) Select the currency used for all financial information disclosed throughout your response.
Change from 2020
No change

Response options
Please complete the following table:
Currency
Select from:
[Currency drop-down list]

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(C0.5) Select the option that describes the reporting boundary for which climate-related impacts on your business are being reported. Note that this option should align with your chosen approach for consolidating your GHG
inventory.
Change from 2020
No change

Response options
Select one of the following options:

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

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C1 Governance

Board oversight
(C1.1) Is there board-level oversight of climate-related issues within your organization?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

Response options
Select one of the following options:

• Yes
• No
(C1.1a) Identify the position(s) (do not include any names) of the individual(s) on the board with responsibility for climate-related issues.
Question dependencies
This question only appears if you select “Yes” in response to C1.1.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Position of individual(s)

Please explain

Select from:

Text field [maximum 2,400 characters]

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

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(C1.1b) Provide further details on the board’s oversight of climate-related issues.
Question dependencies
This question only appears if you select “Yes” in response to C1.1.

Change from 2020
No change

Connection to other frameworks
TCFD
Governance recommended disclosure a) Describe the board’s oversight of climate related risks and opportunities.

SDG
Goal 12: Responsible consumption and production

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Frequency with which climate-related issues are a
scheduled agenda item

Governance mechanisms into which climate-related issues are integrated

[FINANCIAL SERVICES ONLY] Scope of board-level oversight

Please explain

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

Select all that apply:
Reviewing and guiding strategy
Reviewing and guiding major plans of action
Reviewing and guiding risk management policies
Reviewing and guiding annual budgets

Select all that apply:
Climate-related risks and opportunities to our own operations
Climate-related risks and opportunities to our bank lending activities
Climate-related risks and opportunities to our investment activities
Climate-related risks and opportunities to our insurance underwriting activities

Text field [maximum 3,000 characters]

•
•
•
•

•
•
•
•
• Reviewing and guiding business plans
• Setting performance objectives
• Monitoring implementation and performance of objectives
• Overseeing major capital expenditures, acquisitions and divestitures
• Monitoring and overseeing progress against goals and targets for addressing climate-related
issues
Other, please specify

•

•
•
•
•
• Climate-related risks and opportunities to other products and services we provide to our
clients
The impact of our own operations on the climate
The impact of our bank lending activities on the climate
The impact of our investing activities on the climate

•
•
•
• The impact of our insurance underwriting activities on the climate
• The impact of other products and services on the climate

[Add Row]

(C1.1c) Why is there no board-level oversight of climate-related issues and what are your plans to change this in the future?
Question dependencies
This question only appears if you select “No” in response to C1.1.

Change from 2020
No change

Response options
Please complete the following table:
Primary reason

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

Please explain

Text field [maximum 1,000 characters]

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

Text field [maximum 2,400 characters]

•
•

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

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Change from 2020
No change

Connections to other frameworks
TCFD
Governance recommended disclosure b) Describe management’s role in assessing and managing climate related risks and opportunities.

SDG
Goal 12: Responsible consumption and production

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Name of the position(s) and/or committee(s)

[FINANCIAL SERVICES ONLY] Reporting line

Responsibility

[FINANCIAL SERVICES ONLY] Coverage of responsibility

Frequency of reporting to the board on climaterelated issues

Select from:
Chief Executive Officer (CEO)
Chief Financial Officer (CFO)
Chief Operating Officer (COO)
Chief Procurement Officer (CPO)
Chief Risks Officer (CRO)
Chief Sustainability Officer (CSO)
Chief Investment Officer (CIO) [Financial services only]

Select from:
Reports to the board directly
CEO reporting line
Risk - CRO reporting line
Finance - CFO reporting line
Investment - CIO reporting line
Operations - COO reporting line
Corporate Sustainability/CSR reporting line

Select from:
Assessing climate-related risks and opportunities
Managing climate-related risks and opportunities
Both assessing and managing climate-related risks and
opportunities
Other, please specify

Select all that apply:
Risks and opportunities related to our bank lending activities
Risks and opportunities related to our investing activities
Risks and opportunities related to our insurance underwriting
activities
Risks and opportunities related to our other products and
services
Risks and opportunities related to our own operations

Select from:
More frequently than quarterly
Quarterly
Half-yearly
Annually
Less frequently than annually
As important matters arise
Not reported to the board

•
•
•
•
•
•
•
• Chief Credit Officer (CCO) [Financial services only]
• Chief Underwriting Officer (CUO) [Financial services only]
• Other C-Suite Officer, please specify
• President
• Risk committee
• Sustainability committee
• Safety, Health, Environment and Quality committee
• Corporate responsibility committee
• Credit committee [Financial services only]
• Investment committee [Financial services only]
• Responsible Investment committee [Financial services only]
• Audit committee [Financial services only]
• Other committee, please specify
• Business unit manager
• Energy manager
• Environmental, Health, and Safety manager
• Environment/Sustainability manager
• Facility manager
• Process operation manager
• Procurement manager
• Public affairs manager
• Risk manager
• Portfolio/Fund manager [Financial services only]
• ESG Portfolio/Fund manager [Financial services only]
• Investment/credit/insurance analyst [Financial services only]
• Dedicated responsible investment analyst [Financial services

•
•
•
•
•
•
•
• Other, please specify

•
•
•
•

•
•
•
•
•

•
•
•
•
•
•
•

only]
Investor relations manager [Financial services only]
Risk analyst [Financial services only]
There is no management level responsibility for climate-related
issues
Other, please specify

•
•
•
•

[Add Row]

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(C1.2a) Describe where in the organizational structure this/these position(s) and/or committees lie, what their associated responsibilities are, and how climate-related issues are monitored (do not include the names of individuals).
Change from 2020
No change

Connection to other frameworks
TCFD
Governance recommended disclosure b) Describe management’s role in assessing and managing climate related risks and opportunities.

SDG
Goal 12: Responsible consumption and production

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

Employee incentives
(C1.3) Do you provide incentives for the management of climate-related issues, including the attainment of targets?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

Response options
Please complete the following table:
Provide incentives for the management of climate-related issues

Comment

Select from:
Yes
No, not currently but we plan to introduce them in the next two years
No, and we do not plan to introduce them in the next two years

Text field (maximum 1,000 characters)

•
•
•

(C1.3a) Provide further details on the incentives provided for the management of climate-related issues (do not include the names of individuals).
Question dependencies
This question only appears if you select “Yes” in response to C1.3.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)

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Strategy

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

Type of incentive

Activity incentivized

Comment

Select from:
Board Chair
Board/Executive board

Select from:
Monetary reward
Non-monetary award

Select all that apply:
Emissions reduction project
Emissions reduction target

Text field [maximum 2,400 characters]

•
•
• Director on board
• Corporate executive team
• Chief Executive Officer (CEO)
• Chief Financial Officer (CFO)
• Chief Operating Officer (COO)
• Chief Procurement Officer (CPO)
• Chief Risk Officer (CRO)
• Chief Sustainability Officer (CSO)
• Chief Investment Officer (CIO) [Financial services only]
• Chief Underwriting Officer (CUO) [Financial services only]
• Chief Credit Officer (CCO) [Financial services only]
• Other C-Suite Officer
• President
• Executive officer
• Management group
• Business unit manager
• Energy manager
• Environmental, health, and safety manager
• Environment/Sustainability manager
• Facilities manager
• Process operation manager
• Procurement manager
• Public affairs manager
• Risk manager
• Portfolio/Fund manager [Financial services only]
• ESG Portfolio/Fund manager [Financial services only]
• Investment analyst [Financial services only]
• Dedicated Responsible Investment staff [Financial services only]
• Investor Relations staff [Financial services only]
• Risk management staff [Financial services only]
• Buyers/purchasers
• All employees
• Other, please specify

•
•

•
•
• Energy reduction project
• Energy reduction target
• Efficiency project
• Efficiency target
• Behavior change related indicator
• Environmental criteria included in purchases
• Supply chain engagement
• Company performance against a climate-related sustainability index
• Portfolio/fund alignment to climate-related objectives [Financial services only]
• Other, please specify

[Add Row]

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C2 Risks and opportunities

Management processes
(C2.1) Does your organization have a process for identifying, assessing, and responding to climate-related risks and opportunities?
Change from 2020
No change

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

Response options
Select one of the following options:

• Yes
• No
(C2.1a) How does your organization define short-, medium- and long-term time horizons?
Change from 2020
No change

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

Response options
Please complete the following table:
Time horizon

From (years)

To (years)

Comment

Short-term

Numerical field [enter a number from 0-100 using no decimals or commas]

Numerical field [enter a number from 0-100 using no decimals or commas]

Text field [maximum 2,400 characters]

Medium-term
Long-term

(C2.1b) How does your organization define substantive financial or strategic impact on your business?
Change from 2020
No change

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

(C2.2) Describe your process(es) for identifying, assessing and responding to climate-related risks and opportunities.
Question dependencies
This question only appears if you select ”Yes” in response to C2.1.

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Change from 2020
No change

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

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Value chain stage(s) covered

Risk management process

Frequency of assessment

Time horizon(s) covered

Description of process

Select all that apply:
Direct operations
Upstream
Downstream

Select from:
Integrated into multi-disciplinary company-wide risk management process
A specific climate-related risk management process

Select from:
More than once a year
Annually
Every two years
Every three years or more
Not defined

Select all that apply:
Short-term
Medium-term
Long-term
None of the above/Not defined

Text field [maximum 7,000 characters]

•
•
•

•
•

•
•
•
•
•

•
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•
•

[Add Row]

(C2.2a) Which risk types are considered in your organization's climate-related risk assessments?
Question dependencies
This question only appears if you select "Yes" in C2.1.

Change from 2020
No change

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

Response options
Please complete the following table:

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Risk type

Relevance & inclusion

Please explain

Current regulation

Select from:
Relevant, always included

Text field [maximum 2,500 characters]

•
• Relevant, sometimes included
• Relevant, not included
• Not relevant, included
• Not relevant, explanation provided
• Not evaluated

Emerging regulation
Technology
Legal
Market
Reputation
Acute physical
Chronic physical

Questions C-FS2.2b to C-FS2.2f only apply to organizations with activities in the Financial Services sector.
(C2.2g) Why does your organization not have a process in place for identifying, assessing, and responding to climate-related risks and opportunities, and do you plan to introduce such a process in the future?
Question dependencies
This question only appears if you select “No” in response to C2.1.

Change from 2020
No change

Response options
Please complete the following table:
Primary reason

Please explain

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

Text field [maximum 1,500 characters]

•
•
•
•
•
•
•

Risk disclosure
(C2.3) Have you identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business?
Change from 2020
No change

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

SDG

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Goal 13: Climate action

Response options
Select one of the following options:

• Yes
• No
(C2.3a) Provide details of risks identified with the potential to have a substantive financial or strategic impact on your business.
Question dependencies
This question only appears if you select “Yes” in response to C2.3.

Change from 2020
No change

Connection to other frameworks
TCFD
Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.
Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy and financial planning.
Please note: columns 1-7 align with the TCFD recommendations.

SDG
Goal 12: Responsible consumption and production
Goal 13: Climate action

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

Where in the value chain does the
risk driver occur?

Risk type

Primary climate-related risk driver

Primary potential financial impact

Select from:
Risk1 - Risk100

Select from:
Direct operations
Upstream
Downstream

Select from:
Current regulation
Emerging regulation
Legal
Technology
Market

See drop-down options below

See drop-down options below

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

Company- specific description

Time horizon

Text field [maximum 2,500 characters]

Select from:
Short-term
Medium-term
Long-term
Unknown

services industry risk classification

•

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•
•
•

•
•
•
•
•
• Reputation
• Acute physical
• Chronic physical

Select from:
Capital adequacy and risk-weighted
assets
Liquidity risk
Funding risk
Market risk

•

•
•
•
• Credit risk
• Reputational risk
• Policy and legal risk
• Systemic risk
• Operational risk
• Strategic risk
• Other non-financial risk
• None

•
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Likelihood

Magnitude of impact

Are you able to provide a potential
financial impact figure?

Potential financial impact figure (currency)

Potential financial impact figure - minimum (currency)

Potential financial impact figure - maximum (currency)

Select from:
Virtually certain
Very likely
Likely
More likely than not
About as likely as not
Unlikely
Very unlikely

Select from:
High
Medium-high
Medium
Medium-low
Low
Unknown

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

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

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

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

•
•
•
•
•
•
•
• Exceptionally unlikely
• Unknown

•
•
•
•
•
•

•
•
•

Explanation of financial impact figure

Cost of response to risk

Description of response and explanation of cost calculation

Comment

Text field [maximum 2,500 characters]

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

Text field [maximum 2,500 characters]

Text field [maximum 2.500 characters]

[Add Row]

Primary climate-related risk driver drop-down options (column 4)
Select one of the following options:
Current regulation
Carbon pricing mechanisms
Enhanced emissions-reporting obligations
Mandates on and regulation of existing products and services
Regulation and supervision of climate-related risk in the financial sector [Financial services only]
Other, please specify
Emerging regulation
Carbon pricing mechanisms
Enhanced emissions-reporting obligations
Mandates on and regulation of existing products and services

Market
Changing customer behavior
Uncertainty in market signals
Increased cost of raw materials
Inability to attract co-financiers and/or investors due to uncertain risks related to the climate [Financial services only]
Loss of clients due to a fund’s poor environmental performance outcomes (e.g. if a fund has suffered climate-related write-downs) [Financial services
only]
Contraction of insurance markets, leaving clients exposed and changing the risk parameters of the credit [Financial services only]
Rise in risk-based pricing of insurance policies (beyond demand elasticity) [Financial services only]
Other, please specify

Legal
Exposure to litigation
Regulation and supervision of climate-related risk in the financial sector [Financial services only]
Lending that could create or contribute to systemic risk for the economy [Financial services only]
Investing that could create or contribute to systemic risk for the economy [Financial services only]
Insurance underwriting that could create or contribute to systemic risk for the economy [Financial services only]
Other, please specify
Technology

Reputation
Shifts in consumer preferences
Stigmatization of sector
Increased stakeholder concern or negative stakeholder feedback
Lending that could create or contribute to systemic risk for the economy [Financial services only]
Investing that could create or contribute to systemic risk for the economy [Financial services only]
Insurance underwriting that could create or contribute to systemic risk for the economy [Financial services only]
Negative press coverage related to support of projects or activities with negative impacts on the climate (e.g. GHG emissions, deforestation, water
stress) [Financial services only]
Other, please specify

•
•
•
•
•

•
•
•
• Regulation and supervision of climate-related risk in the financial sector [Financial services only]
• Other, please specify
•
•
•
•
•
•

• Substitution of existing products and services with lower emissions options
• Unsuccessful investment in new technologies
• Transitioning to lower emissions technology
• Other, please specify

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Acute physical
Increased severity and frequency of extreme weather events such as cyclones and floods
Increased likelihood and severity of wildfires
Other, please specify
Chronic physical
Changes in precipitation patterns and extreme variability in weather patterns
Rising mean temperatures
Rising sea levels
Deforestation [Financial services only]
Water stress [Financial services only]
Other, please specify

•
•
•
•
•
•
•
•
•

Primary potential financial impact drop-down options (column 5)
Select one of the following options:

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• Increased direct costs
• Increased indirect (operating) costs
• Increased capital expenditures
• Increased credit risk
• Increased insurance claims liability
• Decreased revenues due to reduced demand for products and services
• Decreased revenues due to reduced production capacity
• Decreased access to capital
• Decreased asset value or asset useful life leading to write-offs, asset impairment or early retirement of existing assets
• Reduced profitability of investment portfolios [Financial services only]
• Devaluation of collateral and potential for stranded, illiquid assets [Financial services only]
• Other, please specify
(C2.3b) Why do you not consider your organization to be exposed to climate-related risks with the potential to have a substantive financial or strategic impact on your business?
Question dependencies
This question only appears if you select “No” in response to C2.3.

Change from 2020
No change

Response options
Please complete the following table:
Primary reason

Please explain

Select from:
Risks exist, but none with potential to have a substantive financial or strategic impact on business

Text field [maximum 2,500 characters]

•
• Evaluation in process
• Not yet evaluated
• Other, please specify

Opportunity disclosure
(C2.4) Have you identified any climate-related opportunities with the potential to have a substantive financial or strategic impact on your business?
Change from 2020
No change

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

SDG
Goal 13: Climate action

Response options
Select one of the following options:

• Yes
• Yes, we have identified opportunities but are unable to realize them
• No
(C2.4a) Provide details of opportunities identified with the potential to have a substantive financial or strategic impact on your business.
Question dependencies

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

Change from 2020
No change

Connection to other frameworks
TCFD
Strategy recommended disclosure a) Describe the climate related risks and opportunities the organization has identified over the short, medium, and long term.
Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.
Please note: columns 1-7 align with the TCFD recommendations.

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

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

Where in the value chain does the

Opportunity type

Primary climate-related opportunity driver

Primary potential financial impact

Company-specific description

Time horizon

Select from:

See drop-down options below

See drop-down options below

Text field [maximum 2,500 characters]

Select from:

opportunity occur?
Select from:

• Opp1 - Opp100

Select from:

• Direct operations
• Upstream
• Downstream

• Resource efficiency
• Energy source
• Products and services
• Markets
• Resilience

• Short-term
• Medium-term
• Long-term
• Unknown

Likelihood

Magnitude of impact

Are you able to provide a potential
financial impact figure?

Potential financial impact figure (currency)

Potential financial impact figure - minimum (currency)

Potential financial impact figure - maximum (currency)

Select from:

Select from:

Select from:

Numerical field [enter a number from 0 to

Numerical field [enter a number from 0 to

Numerical field [enter a number from 0 to

999,999,999,999,999 using up to 2 decimal places]

999,999,999,999,999 using up to 2 decimal places]

999,999,999,999,999 using up to 2 decimal places]

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

• High
• Medium-high
• Medium
• Medium-low
• Low
• Unknown

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

Explanation of financial impact figure

Cost to realize opportunity

Strategy to realize opportunity and explanation of cost calculation

Comment

Text field [maximum 2,500 characters]

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

Text field [maximum 2,500 characters]

Text field [maximum 2,500 characters]

[Add Row]

Primary climate-related opportunity driver drop-down options (column 4)
Select one of the following options:

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Resource efficiency
Use of more efficient modes of transport

Products and services
Development and/or expansion of low emission goods and services

Energy source
Use of lower-emission sources of energy

Markets

•
• Use of more efficient production and distribution processes
• Use of recycling
• Move to more efficient buildings
• Reduced water usage and consumption
• Other, please specify
•
• Use of supportive policy incentives
• Use of new technologies
• Participation in carbon market
• Shift toward decentralized energy generation
• Other, please specify

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

Resilience

• Participation in renewable energy programs and adoption of energy-efficiency measures
• Resource substitutes/diversification
• New products and services related to ensuring resiliency [Financial services only]
• Increased reliability, climate- resilience of investment chain [Financial services only]
• Other, please specify
Primary potential financial impact drop-down options (column 5)
Select from the following options:

• Reduced direct costs
• Reduced indirect (operating) costs
• Increased revenues resulting from increased demand for products and services
• Increased revenues through access to new and emerging markets
• Increased revenues resulting from increased production capacity
• Increased access to capital
• Increased value of fixed assets
• Increased diversification of financial assets
• Increased portfolio value due to upward revaluation of assets [Financial services only]
• Returns on investment in low-emission technology
• Other, please specify
(C2.4b) Why do you not consider your organization to have climate-related opportunities?
Question dependencies
This question only appears if you select “No” or “Yes, we have identified opportunities but are unable to realize them” in response to C2.4.

Change from 2020
No change

Response options
Please complete the following table:

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Primary reason

Please explain

Select from:
Opportunities exist, but we are unable to realize them

Text field [maximum 2,500 characters]

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

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C3 Business strategy

Business strategy
(C3.1) Have climate-related risks and opportunities influenced your organization’s strategy and/or financial planning?
Change from 2020
No change

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

SDG
Goal 13: Climate action

Response options
Select one of the following options:

• Yes, and we have developed a low-carbon transition plan
• Yes
• No
(C3.1a) Is your organization’s low-carbon transition plan a scheduled resolution item at Annual General Meetings (AGMs)?
Question dependencies
This question only appears if you select “Yes, and we have developed a low-carbon transition plan” in response to C3.1.

Change from 2020
New question

Response options
Please complete the following table:
Is your low-carbon transition plan a scheduled resolution item at AGMs?

Comment

Select from:
Yes

Text field [maximum 2,400 characters]

•
• No, and we do not intend it to become a scheduled resolution item within the next two years
• No, but we intend it to become a scheduled resolution item within the next two years
• No, we do not hold AGMs

(C3.1b) Does your organization intend to publish a low-carbon transition plan in the next two years?
Question dependencies
This question only appears if you select “Yes” in response to C3.1.

Change from 2020
New question

Response options
Please complete the following table:

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Intention to publish a low-carbon transition plan

Intention to include the transition plan as a scheduled resolution item at Annual General Meetings (AGMs)*

Comment

Select from:
Yes, in the next two years

Select from:
Yes, we intend to include it as a scheduled AGM resolution item

Text field [maximum 2,400 characters]

•
• No, we do not intend to publish a low-carbon transition plan in the next two years

•
• No, we do not intend to include it as a scheduled AGM resolution item
• No, we do not hold AGMs

*This column only appears if you select “Yes, in the next two years” in Column 1.

(C3.2) Does your organization use climate-related scenario analysis to inform its strategy?
Question dependencies
This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or "Yes" in response to C3.1.

Change from 2020
No change (2020 C3.1a)

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

SDG
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Scenario Analysis

Response options
Select one of the following options:

• Yes, qualitative
• Yes, quantitative
• Yes, qualitative and quantitative
• Yes, qualitative, but we plan to add quantitative in the next two years
• No, but we anticipate using qualitative and/or quantitative analysis in the next two years
• No, and we do not anticipate doing so in the next two years
(C3.2a) Provide details of your organization’s use of climate-related scenario analysis.
Question dependencies
This question only appears if you select “Yes, qualitative”, “Yes, quantitative”, “Yes, qualitative and quantitative” or “Yes, qualitative, but we plan to add quantitative in the next two years” in response to C3.2.

Change from 2020
Modified guidance (2020 C3.1b)

Connection to other frameworks
TCFD
Strategy recommended disclosure b) Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy, and financial planning.
Strategy recommended disclosure c) Describe the resilience of the organization’s strategy, taking into consideration different climate related scenarios, including a 2°C or lower scenario.

SDG
Goal 13: Climate action

Response options

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Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Climate-related scenarios and models applied

Details

Select all that apply:
2DS

Text field [maximum 4,000 characters]

•
• IEA 450
• Greenpeace
• DDPP
• IRENA
• RCP 2.6
• RCP 4.5
• RCP 6
• RCP 8.5
• IEA B2DS
• IEA Sustainable development scenario
• IEA NPS
• IEA CPS
• BNEF NEO
• REMIND
• MESSAGE-GLOBIOM
• Nationally determined contributions (NDCs)
• Other, please specify

[Add Row]

(C3.2b) Why does your organization not use climate-related scenario analysis to inform its strategy?
Question dependencies
This question only appears if you select “No, but we anticipate using qualitative and/or quantitative analysis in the next two years” or “No, and we do not anticipate doing so in the next two years” in response to C3.2.

Change from 2020
No change (2020 C3.1c)

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

(C3.3) Describe where and how climate-related risks and opportunities have influenced your strategy.
Question dependencies
This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or “Yes” in response to C3.1

Change from 2020
No change (2020 C3.1d)

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

SDG
Goal 12: Responsible consumption and production
Goal 13: Climate action

Response options
Please complete the following table:

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Business area

Have climate-related risks and opportunities influenced your strategy in this area?

Description of influence

Products and services

Select from:

Text field [maximum 2,400 characters]

• Yes
• No
• Evaluation in progress
• Not evaluated
Supply chain and/or value chain
Investment in R&D
Operations

(C3.4) Describe where and how climate-related risks and opportunities have influenced your financial planning.
Question dependencies
This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or “Yes” in response to C3.1.

Change from 2020
No change (2020 C3.1e)

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

Response options
Please complete the following table:
Financial planning elements that have been influenced

Description of influence

Select all that apply:
Revenues

Text field [maximum 7,000 characters]

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

(C3.4a) Provide any additional information on how climate-related risks and opportunities have influenced your strategy and financial planning (optional).
Question dependencies
This question only appears if you select “Yes, and we have developed a low-carbon transition plan” or ”Yes” in response to C3.1.

Change from 2020
No change (2020 C3.1f)

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

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Response options
This is an open text question with a limit of 7,000 characters.
Please note that when copying from another document into the ORS, formatting is not retained.

(C3.5) Why have climate-related risks and opportunities not influenced your strategy and/or financial planning?
Question dependencies
This question only appears if you select “No” in response to C3.1.

Change from 2020
No change (2020 C3.1g)

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

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C4 Targets and performance

Emissions targets
(C4.1) Did you have an emissions target that was active in the reporting year?
Change from 2020
No change

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

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production

Response options
Select one of the following options:

• Absolute target
• Intensity target
• Both absolute and intensity targets
• No target
(C4.1a) Provide details of your absolute emissions target(s) and progress made against those targets.
Question dependencies
This question only appears if you select “Absolute target” or “Both absolute and intensity targets” in response to C4.1.

Change from 2020
Modified question

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

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Climate-related targets

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

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Target reference number

Year target was set

Target coverage

Scope(s) (or Scope 3 category)

Base year

Covered emissions in base year (metric tons CO2e)

Covered emissions in base year as % of total
base year emissions in selected Scope(s) (or

Abs1-Abs100

Numerical field [enter a number between

Select from:

Select from drop-down options below

Numerical field [enter a number between

Numerical field [enter a number from 0-

Percentage field [enter a percentage from 0-100

1900- 2021]

999,999,999,999 using a maximum of 2 decimal
places and no commas]

using a maximum of 2 decimal places]

Scope 3 category)

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

1900- 2021]

Target year

Targeted reduction from base year (%)

Covered emissions in target year
(metric tons CO2e)

Covered emissions in reporting year (metric tons CO2e)

% of target achieved

[auto-calculated]

[auto-calculated]
Numerical field [enter a whole number between 2000-

Percentage field [enter a percentage from 0-100 using a maximum of 2

2100]

decimal places]

Numerical field

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

Percentage field

decimal places and no commas]

Target status in reporting year

Is this a science-based target?

Target ambition*

Please explain (including target coverage)

Select from:
New

Select from drop-down options below

Select from:
1.5°C aligned

Text field [maximum 2,400 characters]

•
• Underway
• Achieved
• Expired
• Revised
• Replaced
• Retired

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

[Add Row]
*This column only appears if you select one of the “Yes…” options in column “Is this a science-based target?”

Scope(s) (or Scope 3 category) drop-down options:
Select one of the following options:

• Scope 1
• Scope 2 (location-based)
• Scope 2 (market-based)
• Scope 1+2 (location-based)
• Scope 1+2 (market-based)
• Scope 1+2 (location-based) +3 (upstream)
• Scope 1+2 (location-based) +3 (downstream)
• Scope 1+2 (location-based) +3 (upstream & downstream)
• Scope 1+2 (market-based) +3 (upstream)
• Scope 1+2 (market-based) +3 (downstream)
• Scope 1+2 (market-based) +3 (upstream & downstream)
• Scope 3 (upstream)
• Scope 3 (downstream)
• Scope 3 (upstream & downstream)
• Scope 3: Purchased goods and services
• Scope 3: Capital goods
• Scope 3: Fuel and energy-related activities (not included in Scopes 1 or 2)
• Scope 3: Upstream transportation and distribution
• Scope 3: Waste generated in operations
•
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•
• Scope 3: Business travel
• Scope 3: Employee commuting
• Scope 3: Upstream leased assets
• Scope 3: Investments
• Scope 3: Downstream transportation and distribution
• Scope 3: Processing of sold products
• Scope 3: Use of sold products
• Scope 3: End-of-life treatment of sold products
• Scope 3: Downstream leased assets
• Scope 3: Franchises
• Other, please specify
Is this a science-based target? drop-down options:
Select one of the following options:

• Yes, and this target has been approved by the Science-Based Targets initiative
• Yes, we consider this a science-based target, but it has not been approved by the Science-Based Targets initiative
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next 2 years
• No, and we do not anticipate setting one in the next 2 years
(C4.1b) Provide details of your emissions intensity target(s) and progress made against those target(s).
Question dependencies
This question only appears if you select “Intensity target” or “Both absolute and intensity target” in response to C4.1.

Change from 2020
Modified question

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

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Climate-related targets

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

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Target reference number

Year target was set

Target coverage

Scope(s) (or Scope 3 category)

Intensity metric

Base year

Intensity figure in base year (metric tons
CO2e per unit of activity)

% of total base year emissions in
selected Scope(s) (or Scope 3 category)

Int1- Int100

Numerical field [enter a number

Select from:

Select from drop-down options

Select from drop-down options

Numerical field [enter a number

Numerical field [enter a number from 0-

Percentage field [enter a percentage

below

below

between 1900- 2021]

999,999,999,999 using a maximum of 10
decimal places and no commas]

from 0-100 using a maximum of 2
decimal places]

covered by this intensity figure

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

between 1900- 2021]

Target year

Targeted reduction from base year (%)

Intensity figure in target year (metric
tons CO2e per unit of activity)

% change anticipated in absolute Scope 1+2
emissions

% change anticipated in absolute Scope 3 emissions

Intensity figure in reporting year (metric tons CO2e per unit

Percentage field [enter a percentage from -999-999

Percentage field [enter a percentage from -999-999

Numerical field [enter a number from 0- 999,999,999,999

using a maximum of 2 decimal places]

using a maximum of 2 decimal places]

using a maximum of 10 decimal places and no commas]

of activity)

[auto-calculated]
Numerical field [enter a number between

Percentage field [enter a percentage from 0-100

2000- 2100]

using a maximum of 2 decimal places]

% of target achieved

Numerical field

Target status in reporting year

Is this a science-based target?

Target ambition*

Please explain (including target coverage)

Select from:
New

Select from drop-down options below

Select from:
1.5°C aligned

Text field [maximum 2,400 characters]

[auto-calculated]
Percentage field

•
• Underway
• Achieved
• Expired
• Revised
• Replaced
• Retired

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

[Add Row]
*This column only appears if you select one of the “Yes…” options in column “Is this a science-based target?”

Scope(s) (or Scope 3 category) drop-down options:
Select one of the following options:

• Scope 1
• Scope 2 (location-based)
• Scope 2 (market-based)
• Scope 1+2 (location-based)
• Scope 1+2 (market-based)
• Scope 1+2 (location-based) +3 (upstream)
• Scope 1+2 (location-based) +3 (downstream)
• Scope 1+2 (location-based) +3 (upstream & downstream)
• Scope 1+2 (market-based) +3 (upstream)
• Scope 1+2 (market-based) +3 (downstream)
• Scope 1+2 (market-based) +3 (upstream & downstream)
• Scope 3 (upstream)
• Scope 3 (downstream)
• Scope 3 (upstream & downstream)
• Scope 3: Purchased goods & services
• Scope 3: Capital goods
• Scope 3: Fuel- and energy-related activities (not included in Scopes 1 or 2)
•
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•
• Scope 3: Upstream transportation & distribution
• Scope 3: Waste generated in operations
• Scope 3: Business travel
• Scope 3: Employee commuting
• Scope 3: Upstream leased assets
• Scope 3: Investments
• Scope 3: Downstream transportation and distribution
• Scope 3: Processing of sold products
• Scope 3: Use of sold products
• Scope 3: End-of-life treatment of sold products
• Scope 3: Downstream leased assets
• Scope 3: Franchises
• Other, please specify
Intensity metric drop-down options:
Select one of the following options:

• Grams CO2e per revenue passenger kilometer
• Metric tons CO2e per USD($) value-added
• Metric tons CO2e per square meter
• Metric tons CO2e per metric ton of aluminum
• Metric tons CO2e per metric ton of steel
• Metric tons CO2e per metric ton of cement
• Metric tons CO2e per metric ton of cardboard
• Grams CO2e per kilometer
• Metric tons CO2e per unit revenue
• Metric tons CO2e per unit FTE employee
• Metric tons CO2e per unit hour worked
• Metric tons CO2e per metric ton of product
• Metric tons of CO2e per liter of product
• Metric tons CO2e per unit of production
• Metric tons CO2e per unit of service provided
• Metric tons CO2e per square foot
• Metric tons CO2e per kilometer
• Metric tons CO2e per passenger kilometer
• Metric tons CO2e per megawatt hour (MWh)
• Metric tons CO2e per barrel of oil equivalent (BOE)
• Metric tons CO2e per vehicle produced
• Metric tons CO2e per metric ton of ore processed
• Metric tons CO2e per ounce of gold
• Metric tons CO2e per ounce of platinum
• Metric tons of CO2e per metric ton of aggregate
• Metric tons of CO2e per billion (currency) funds under management
• Other, please specify
Is this a science-based target? drop-down options:
Select one of the following options:

• Yes, and this target has been approved by the Science Based Targets initiative
• Yes, we consider this a science-based target, but it has not been approved by the Science Based Targets initiative
•
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•
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next 2 years
• No, and we do not anticipate setting one in the next 2 years
(C4.1c) Explain why you did not have an emissions target, and forecast how your emissions will change over the next five years.
Question dependencies
This question only appears if you select “No target” in response to C4.1.

Change from 2020
No change

Response options
Please complete the following table:

Primary reason

Five-year forecast

Please explain

Select from:

Text field [maximum 2,400 characters]

Text field [maximum 2,400 characters]

• We are planning to introduce a target in the next two years
• Important but not an immediate business priority
• Judged to be unimportant, explanation provided
• Lack of internal resources
• Insufficient data on operations
• No instruction from management
• Other, please specify
Other climate-related targets
(C4.2) Did you have any other climate-related targets that were active in the reporting year?
Change from 2020
Minor change

Connection to frameworks
TCFD
Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Climate-related targets

Response options
Select all that apply from the following options:

• Target(s) to increase low-carbon energy consumption or production
• Target(s) to reduce methane emissions
•
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• Net-zero target(s)
• Other climate-related target(s)
• No other climate-related targets
(C4.2a) Provide details of your target(s) to increase low-carbon energy consumption or production.
Question dependencies
This question only appears if you select “Target(s) to increase low-carbon energy consumption or production” in response to C4.2.

Change from 2020
Modified guidance

Connection to frameworks
TCFD
Metrics & Targets recommended disclosure a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
Metrics & Targets recommended disclosure c) Describe the targets used by the organization to manage climate related risks and opportunities and performance against targets.

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Climate-related targets

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

Year target was set

Target coverage

Target type: absolute or intensity

Target type: energy carrier

Target type: activity

Target type: energy source

Low1 – Low100

Numerical field [enter a number between 19002021]

Select from:
Company-wide

Select from:
Absolute

Select from:
Electricity

Select from:
Consumption

Select from:
Low-carbon energy source(s)

•
• Business division
• Business activity
• Site/facility
• Country/region
• Product level
• Other, please specify

Metric (target numerator if
reporting an intensity target)

Target denominator (intensity
targets only)

Base year

Select from:
kWh

Select from drop-down options
below

Numerical field [enter a number
between 1900- 2021]

•
• MWh
• Percentage

Page 33 of 104

•
• Intensity

Figure or percentage in base year

•
• Heat
• Steam
• Cooling
• All energy carriers
• Other, please specify

Target year

•
• Production

Figure or percentage in target year

•
• Renewable energy source(s) only

Figure or percentage in reporting year

% of target achieved

[auto-calculated]
Numerical field [enter a number from 0999,999,999,999 using a maximum of 10
decimal places and no commas]

Numerical field [enter a number
between 2000- 2100]

Numerical field [enter a number from 0999,999,999,999 using a maximum of 10

Numerical field [enter a number from 0999,999,999,999 using a maximum of 10

decimal places and no commas]

decimal places and no commas]

Percentage field

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Target status in reporting year

Is this target part of an emissions target?

Is this target part of an overarching initiative?

Please explain (including target coverage)

Select from:
New

Text field [maximum 2,400 characters]

Select from:
RE100

Text field [maximum 2,400 characters]

•
• Underway
• Achieved
• Expired
• Revised
• Replaced
• Retired

[Emissions reduction target ID]

•
• Science Based Targets initiative
• No, it's not part of an overarching initiative
• Other, please specify

[Add Row}

Target denominator (intensity targets only) drop-down options:
Select one of the following options:

• revenue passenger kilometer
• USD($) value-added
• square meter
• metric ton of aluminum
• metric ton of steel
• metric ton of cement
• metric ton of cardboard
• unit revenue
• unit FTE employee
• unit hour worked
• metric ton of product
• liter of product
• unit of production
• unit of service provided
• square foot
• kilometer
• passenger kilometer
• megawatt hour (MWh)
• barrel of oil equivalent (BOE)
• vehicle produced
• metric ton of ore processed
• ounce of gold
• ounce of platinum
• metric ton of aggregate
• billion (currency) funds under management
• Other, please specify
(C4.2b) Provide details of any other climate-related targets, including methane reduction targets.
Question dependencies
This question only appears if you select “Other climate-related target(s)” or “Target(s) to reduce methane emissions” in response to C4.2.

Change from 2020
Modified guidance

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

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

SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Climate-related targets

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

Year target was set

Target coverage

Target type: absolute or intensity

Target type: category

Metric (target numerator if reporting an

Target denominator (intensity targets only)

intensity target)
Oth1 – Oth100

Base year

Numerical field [enter a number between 19002021]

Select from:
Company-wide

•
• Business division
• Business activity
• Site/facility
• Country/region
• Product level
• Other, please specify

Figure or percentage in base year

Select from:
Absolute

Select from:
Energy productivity

•
• Intensity

Target year

Select from drop-down options below

Select from drop-down options below

•
• Energy consumption or efficiency
• Renewable fuel production
• Renewable fuel consumption
• Waste management
• Resource consumption or efficiency
• Low-carbon vehicles
• Low-carbon buildings
• Land use change
• Methane reduction target
• Fossil fuel reduction target
• Engagement with suppliers
• Engagement with customers
• R&D investments
• Green finance
• Other, please specify

Figure or percentage in target year

Figure or percentage in reporting year

% of target achieved

[auto-calculated]
Numerical field [enter a number between

Numerical field [enter a number from 0- 999,999,999,999

Numerical field [enter a number between

Numerical field [enter a number from 0- 999,999,999,999

Numerical field [enter a number from 0- 999,999,999,999

1900- 2021]

using a maximum of 10 decimal places and no commas]

2000- 2100]

using a maximum of 10 decimal places and no commas]

using a maximum of 10 decimal places and no commas]

Percentage field

Target status in reporting year

Is this target part of an emissions target?

Is this target part of an overarching initiative?

Please explain (including target coverage)

Select from:
New
Underway

Text field [maximum 2,400 characters
[Emissions reduction target ID]

Select from:
EP100
EV100

Text field [maximum 2,400 characters]

•
•
• Achieved
• Expired
• Revised
• Replaced
• Retired

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•
•
• Below50 – sustainable fuels
• Science Based Targets initiative
• Reduce short-lived climate pollutants
• Remove deforestation
• Low-Carbon Technology Partnerships initiative
• No, it’s not part of an overarching initiative
• Other, please specify

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[Add Row]

Metric (target numerator if reporting an intensity target) drop-down options:
Select one of the following options:
Energy productivity
GDP
USD ($) value-added

•
•
• units of revenue
• ounces of gold
• ounces of platinum
• metric tons of aggregate
• metric tons of aluminum
• metric tons of steel
• metric tons of cement
• metric tons of cardboard
• metric tons of product
• metric tons of ore processed
• square meters
• kilometers
• passenger kilometers
• revenue passenger kilometers
• liters of product
• units of production
• units of service provided
• square feet
• megawatt hours (MWh)
• barrel of oil equivalents (BOE)
• ton of oil equivalents (TOE)
• ton of coal equivalents (TCE)
• Other, please specify

Energy consumption or efficiency
kWh

•
• MWh
• GJ
• million Btu
• boe
• toe
• tce
• Gcal
• Other, please specify

Renewable fuel production
metric tons of solid biomass

•
• liters of liquid biofuel
• cubic meters of biogas
• cubic meters of hydrogen
• Other, please specify

Renewable fuel consumption
metric tons of solid biomass

•
• liters of liquid biofuel
• cubic meters of biogas
• cubic meters of hydrogen
• Percentage of total fuel consumption that is from renewable sources
• Other, please specify

Waste management
metric tons of waste diverted from landfill

•
• metric tons of waste recycled
• metric tons of waste reused
•

Page 36 of 104

Low-carbon buildings
Percentage of net zero carbon buildings
Percentage of net zero energy buildings

•
•
• Percentage of buildings with a green building certificate
• Other, please specify

Land use change

• hectares reforested
• hectares afforested
• hectares restored
• Percent of supply chain compliant with zero gross deforestation
• Other, please specify
Methane reduction target

• cubic meters of methane vented
• cubic meters of methane leaked
• cubic meters of methane flared
• Total methane emissions in m3
• Total methane emissions in CO2e
• Methane leakage rate (%)
• Other, please specify
Fossil fuel reduction target
cubic meters of natural gas consumed

•
• metric tons of coal consumed
• barrels of oil consumed
• Percentage of fossil fuels in the fuel mix
• Other, please specify

Engagement with suppliers
Percentage of suppliers disclosing their GHG emissions

•
• Percentage of suppliers setting emissions reduction targets
• Percentage of suppliers with a science-based target
• Percentage of suppliers actively engaged on climate-related issues
• Other, please specify

Engagement with customers
Percentage of customers disclosing their GHG emissions

•
• Percentage of customers setting emissions reduction targets
• Percentage of customers with a science-based target
• Percentage of customers actively engaged on climate-related issues
• Other, please specify

R&D investments
Percentage of annual revenue invested in R&D of low-carbon products/services
US$ invested in R&D of low-carbon products/services

•
•
• Percentage of R&D budget/portfolio dedicated to low-carbon products/services
• Other, please specify

Green finance
Total amount of green bonds outstanding (green bond ratio)
Percentage of green bonds
Total amount of green debt instruments outstanding (green debt ratio)

•
•
•
• Percentage of green debt instruments
• Green finance raised and facilitated (denominated in currency)
• Green investments (denominated in currency)
• Percentage of green investments
•

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• metric tons of waste generated
• Percentage of total waste generated that is recycled
• Percentage of sites operating at zero-waste to landfill
• Other, please specify

• Other, please specify

Resource consumption or efficiency
Percentage of paper from recycled or certified sustainable sources
metric tons of paper consumed
Percentage of plastic form recycled sources

•
•
•
• metric tons of plastic consumed
• Percentage of packaging from recycled or certified sustainable sources
• metric tons of packaging consumed
• Other, please specify

Low-carbon vehicles
Percentage of low-carbon vehicles in company fleet

•
• Percentage of low-carbon vehicles sold
• Percentage of company fleet using biofuel
• Percentage of battery electric vehicles in company fleet
• Percentage of conventional hybrids in company fleet
• Percentage of plug-in hybrids in company fleet
• Percentage of fuel cell electric vehicles in company fleet
• Percentage of company facilities with electric vehicle infrastructure
• Other, please specify

Target denominator (intensity targets only) drop-down options:
Select one of the following options:

• KWh
• MWh
• GJ
• Btu
• boe
• toe
• tce
• Gcal
• revenue passenger kilometer
• USD($) value-added
• square meter
• metric ton of aluminum
• metric ton of steel
• metric ton of cement
• metric ton of cardboard
• unit revenue
• unit FTE employee
• unit hour worked
• metric ton of product
• liter of product
• unit of production
• unit of service provided
• square foot
• kilometer
• passenger kilometer
• megawatt hour (MWh)
• barrel of oil equivalent (BOE)
• vehicle produced
•
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• metric ton of ore processed
• ounce of gold
• ounce of platinum
• metric ton of aggregate
• billion (currency) funds under management
• hectare
• metric ton of waste
• liter of fuel
• year
• total amount of bonds outstanding at the end of the reporting period
• total amount of debt outstanding at the end of the reporting period
• Other, please specify
(C4.2c) Provide details of your net-zero target(s).
Question dependencies
This question only appears if you select “Net-zero target(s)” in response to C4.2.

Change from 2020
New question

Response options
Please complete the following table:

Target reference number

Target coverage

Absolute/intensity emission target(s) linked to
this net-zero target

Target year for achieving net zero

Is this a science-based target?

Please explain (including target coverage)

Select from:
NZ1NZ100

Select from:
Company-wide
Business division

Select all that apply:
Abs1-Abs100
Int1-Int100

Numerical field [enter a number between 2000- 2100]

Select from drop-down options below

Text field [maximum 2,400 characters]

•
•
• Business activity
• Site/facility
• Country/region
• Product-level
• Other, please specify

•
•
• Not applicable

[Add Row]

Is this a science-based target? drop-down options:

• Yes, and this target has been approved by the Science-Based Targets initiative
• Yes, and we have committed to seek validation of this target by the Science Based Targets initiative in the next 2 years
• Yes, but we have not committed to seek validation of this target by the Science Based Targets initiative in the next 2 years
• No, but we are reporting another target that is science-based
• No, but we anticipate setting one in the next 2 years
• No, and we do not anticipate setting one in the next 2 years
Emissions reduction initiatives
(C4.3) Did you have emissions reduction initiatives that were active within the reporting year? Note that this can include those in the planning and/or implementation phases.
Change from 2020
No change

Connection to other frameworks

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SDG
Goal 7: Affordable and clean energy
Goal 13: Climate action

Response options
Select one of the following options:

• Yes
• No
(C4.3a) Identify the total number of initiatives at each stage of development, and for those in the implementation stages, the estimated CO 2e savings.
Question dependencies
This question only appears if you select “Yes” in response to C4.3.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 13: Climate action

Response options
Please complete the following table:

Stage of development

Number of initiatives

Total estimated annual CO 2e savings in metric tons CO2e (only for rows marked *)

Under investigation

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

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

To be implemented*
Implementation commenced*
Implemented*
Not to be implemented

(C4.3b) Provide details on the initiatives implemented in the reporting year in the table below.
Question dependencies
This question only appears if you select “Yes” in response to C4.3.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 13: Climate action

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

Page 39 of 104

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Initiative category

Initiative type

Estimated annual CO2e

Scope(s)

Voluntary/ Mandatory

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

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

Payback period

Estimated lifetime of the
initiative

Comment

Select all that apply:
Scope 1

Select from:
Voluntary

Numerical field [enter a
number from 0-

Numerical field [enter a
number from 0-

Select from:
<1 year

Select from:
<1 year

Text field [maximum 1,500
characters]

999,999,999,999,999 using
no decimal places, and no
commas]

999,999,999,999,999 using
no decimal places, and no
commas]

savings (metric tons CO2e)

Select from:
Energy efficiency in

•

Select from drop-down
options below

buildings
Energy efficiency in
production processes
Waste reduction and

•
•

material circularity
Fugitive emissions
reductions

•

• Low-carbon energy
consumption
Low-carbon energy
generation

Numerical field [enter a
number from 0999,999,999,999 using a
maximum of 2 decimal places
and no commas]

•
• Scope 2 (location-based)
• Scope 2 (market-based)
• Scope 3

•
• Mandatory

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

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

•

• Non-energy industrial
process emissions
reductions
Company policy or

•

behavioral change
Transportation
Other, please specify

•
•

[Add Row]

Initiative type drop-down options:
Select one of the following options

Page 40 of 104

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Energy efficiency in buildings
Insulation
Maintenance program

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

Energy efficiency in production processes
Waste heat recovery
Cooling technology

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

Waste reduction and material circularity

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

Fugitive emissions reductions

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

Low-carbon energy consumption
Solid biofuels
Liquid biofuels

•
•
• Biogas
• Geothermal
• Hydropower
• Solar heating and cooling
• Solar PV
• Solar CSP
• Nuclear
• Wind
• Tidal
• Wave
• Fossil fuel plant fitted with CCS
• Low-carbon electricity mix
• Other, please specify

Low-carbon energy generation
Solid biofuels

•
• Liquid biofuels
• Biogas
• Geothermal
• Hydropower
• Nuclear
• Solar heating and cooling
• Solar PV
• Solar CSP
• Wind
• Tidal
• Wave
• Fossil fuel plant fitted with CCS
• Other, please specify

Non-energy industrial process emissions reductions
Process equipment replacement

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

Company policy or behavioral change
Supplier engagement
Customer engagement

•
•
• Site consolidation/closure
• Change in procurement practices
• Resource efficiency
• Waste management
• Other, please specify

Transportation
Business travel policy

•
• Teleworking
• Employee commuting
• Company fleet vehicle replacement
• Company fleet vehicle efficiency
• Other, please specify

(C4.3c) What methods do you use to drive investment in emissions reduction activities?
Question dependencies
This question only appears if you select “Yes” in response to C4.3.

Change from 2020
No change

Connection to other frameworks
SDG

Page 41 of 104

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Goal 7: Affordable and clean energy
Goal 13: Climate action

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

Comment

Select from:
Compliance with regulatory requirements/standards
Dedicated budget for energy efficiency

Text field [maximum 2,400 characters]

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

[Add Row]

(C4.3d) Why did you not have any emissions reduction initiatives active during the reporting year?
Question dependencies
This question only appears if you select “No” in response to C4.3.

Change from 2020
No change

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

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

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry
Low-carbon products
(C4.5) Do you classify any of your existing goods and/or services as low-carbon products or do they enable a third party to avoid GHG emissions?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options

Page 42 of 104

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Select one of the following options:

• Yes
• No
(C4.5a) Provide details of your products and/or services that you classify as low-carbon products or that enable a third party to avoid GHG emissions.
Question dependencies
This question only appears if you select “Yes” in response to C4.5.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Products

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

Description of product/ Group of
products

Are these low-carbon product(s) or
do they enable avoided emissions?

Taxonomy, project, or methodology
used to classify product(s) as lowcarbon or to calculate avoided

% revenue from low-carbon product(s) in
the reporting year

[FINANCIAL SERVICES ONLY] % of total
portfolio value

[FINANCIAL SERVICES ONLY]
Asset classes/product types

Comment

emissions

Page 43 of 104

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Select from:
Product

•
• Group of products
• Company-wide

Text field [maximum 2,400
characters]

Select from:
Low-carbon product

•
• Avoided emissions
• Low-carbon product and
avoided emissions

Select from:
Low-Carbon Investment (LCI)

•

Registry Taxonomy
Climate Bonds Taxonomy
The EU Taxonomy for

•
•

environmentally sustainable economic
activities
Addressing the Avoided Emissions
Challenge- Chemicals sector

•

• Evaluating the carbon-reducing

impacts of ICT
Estimating and Reporting the
Comparative Emissions Impacts of

•

Products (WRI)
Green Bond Principles (ICMA)
ISO 14040/44 Standards [Financial

•
•

services only]
Other, please specify

•

Numerical field [enter a number from 0100 using a maximum of 2 decimal places

Numerical field [enter a number from 0100 using a maximum of 2 decimal places

Select from:

and no commas]

and no commas]

Investing
Fixed Income
Listed Equity

Text field [maximum 2,400
characters]

•
•
• Private Equity
• Real estate/Property
• Infrastructure
• Commodities
• Forestry
• Hedge funds
• Mutual funds
• Fund of hedge funds
• Derivatives
• Other, please specify

Bank lending
Corporate Loans
Commercial Loans
Retail Loans

•
•
•
• Commercial Mortgages
• Residential Mortgages
• Corporate Real Estate
• Asset Financing
• Project Finance
• Other, please specify

Insurance underwriting
Property & Casualty
Life
Health

•
•
•
• Marine
• Reinsurance
• Other, please specify

[Add Row]

Page 44 of 104

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C5 Emissions methodology

Base year emissions
(C5.1) Provide your base year and base year emissions (Scopes 1 and 2).
Change from 2020
No change

Response options
Please complete the following table:
Scope

Base year start

Base year end

Base year emissions (metric tons CO2e)

Comment

Scope 1

Use the calendar button or enter dates manually in the format
DD/MM/YYYY

Use the calendar button or enter dates manually in the format
DD/MM/YYYY

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

Text field [maximum 2,400 characters]

Scope 2 (location-based)
Scope 2 (market-based)

Emissions methodology
(C5.2) Select the name of the standard, protocol, or methodology you have used to collect activity data and calculate emissions.
Change from 2020
No change

Response options
Select all that apply from the following options:

• ABI Energia Linee Guida
• Act on the Rational Use of Energy
• American Petroleum Institute Compendium of Greenhouse Gas Emissions Methodologies for the Oil and Natural Gas Industry, 2009
• Australia - National Greenhouse and Energy Reporting Act
• Bilan Carbone
• Brazil GHG Protocol Programme
• Canadian Association of Petroleum Producers, Calculating Greenhouse Gas Emissions, 2003
• China Corporate Energy Conservation and GHG Management Programme
• Defra Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance, 2019
• ENCORD: Construction CO2e Measurement Protocol
• Energy Information Administration 1605(b)
• Environment Canada, Sulphur hexafluoride (SF6) Emission Estimation and Reporting Protocol for Electric Utilities
• Environment Canada, Aluminum Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Base Metals Smelting/Refining, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Cement Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Primary Iron and Steel Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Lime Production, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Primary Magnesium Production and Casting, Guidance Manual for Estimating Greenhouse Gas Emissions
• Environment Canada, Metal Mining, Guidance Manual for Estimating Greenhouse Gas Emissions
• EPRA (European Public Real Estate Association) guidelines, 2011
• EPRA (European Public Real Estate Association) Sustainability Best Practice recommendations Guidelines, 2017
•
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• European Union Emission Trading System (EU ETS): The Monitoring and Reporting Regulation (MMR) – General guidance for installations
• European Union Emissions Trading System (EU ETS): The Monitoring and Reporting Regulation (MMR) – General guidance for aircraft operators
• French methodology for greenhouse gas emissions assessments by companies V4 (ADEME 2016)
• Hong Kong Environmental Protection Department, Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings, 2010
• ICLEI Local Government GHG Protocol
• IEA CO2 Emissions from Fuel Combustion
• India GHG Inventory Programme
• International Wine Industry Greenhouse Gas Protocol and Accounting Tool
• IPCC Guidelines for National Greenhouse Gas Inventories, 2006
• IPIECA's Petroleum Industry Guidelines for reporting GHG emissions, 2003
• IPIECA’s Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011
• ISO 14064-1
• Japan Ministry of the Environment, Law Concerning the Promotion of the Measures to Cope with Global Warming, Superseded by Revision of the Act on Promotion of Global Warming Countermeasures (2005 Amendment)
• Korea GHG and Energy Target Management System Operating Guidelines
• New Zealand - Guidance for Voluntary, Corporate Greenhouse Gas Reporting
• Philippine Greenhouse Gas Accounting and Reporting Programme (PhilGARP)
• Programa GEI Mexico
• Recommendations for reporting significant indirect emissions under Article 173-IV (ADEME 2018)
• Regional Greenhouse Gas Initiative (RGGI) Model Rule
• Smart Freight Centre: GLEC Framework for Logistics Emissions Methodologies
• Taiwan - GHG Reduction Act
• Thailand Greenhouse Gas Management Organization: The National Guideline Carbon Footprint for organization
• The Climate Registry: Electric Power Sector (EPS) Protocol
• The Climate Registry: General Reporting Protocol
• The Climate Registry: Local Government Operations (LGO) Protocol
• The Climate Registry: Oil & Gas Protocol
• The Cool Farm Tool
• The GHG Indicator: UNEP Guidelines for Calculating Greenhouse Gas Emissions for Businesses and Non-Commercial Organizations
• The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)
• The Greenhouse Gas Protocol Agricultural Guidance: Interpreting the Corporate Accounting and Reporting Standard for the Agricultural Sector
• The Greenhouse Gas Protocol: Public Sector Standard
• The Greenhouse Gas Protocol: Scope 2 Guidance
• The Tokyo Cap-and Trade Program
• Toitū carbonreduce programme
• Toitū carbonzero programme
• US EPA Center for Corporate Climate Leadership: Direct Fugitive Emissions from Refrigeration, Air Conditioning, Fire Suppression, and Industrial Gases
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Events and Conferences
• US EPA Center for Corporate Climate Leadership: Indirect Emissions From Purchased Electricity
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Stationary Combustion Sources
• US EPA Center for Corporate Climate Leadership: Direct Emissions from Mobile Combustion Sources
• US EPA Mandatory Greenhouse Gas Reporting Rule
• US EPA Emissions & Generation Resource Integrated Database (eGRID)
• VfU (Verein fur Umweltmanagement) Indicators Standard
• WBCSD: The Cement CO2 and Energy Protocol
• World Steel Association CO2 emissions data collection guidelines
• Other, please specify
(C5.2a) Provide details of the standard, protocol, or methodology you have used to collect activity data and calculate emissions.
Question dependencies
This question only appears if you select “Other, please specify” in response to C5.2.

Change from 2020
No change

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

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C6 Emissions data

Scope 1 emissions data
(C6.1) What were your organization’s gross global Scope 1 emissions in metric tons CO 2e?
Change from 2020
No change

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

SDG
Goal 13: Climate action

Response options
Please complete the following table:
Year

Gross global Scope 1 emissions (metric tons CO 2e)

Start date

End date

Comment

Reporting year

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

[This cell is not seen in ORS]

[This cell is not seen in ORS]

Text field [maximum 2,400 characters]

Past year 1 [Only ‘appears’ if 1 year or 2 years or 3 years is selected in

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Text field [maximum 2,400 characters]

column 4 of C0.2]

places and no commas]

Past year 2 [Only ‘appears’ if 2 years or 3 years is selected in column 4 of

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Text field [maximum 2,400 characters]

C0.2]

places and no commas]

Past year 3 [Only ‘appears’ if 3 years is selected in column 4 of C0.2]

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Text field [maximum 2,400 characters]

places and no commas]

Scope 2 emissions reporting
(C6.2) Describe your organization's approach to reporting Scope 2 emissions.
Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options
Please complete the following table:

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Scope 2, location-based

Scope 2, market-based

Comment

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

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

Text field [maximum 2,400 characters]

•
•

•
•

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

•

Scope 2 emissions data
(C6.3) What were your organization's gross global Scope 2 emissions in metric tons CO2e?
Change from 2020
No change

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

Response options
Please complete the following table:
Year

Scope 2, location-based

Scope 2, market-based (if applicable)

Start date

End date

Comment

Reporting year

Numerical field [enter a range of 0-99,999,999,999 using a

Numerical field [enter a range of 0-99,999,999,999 using a

[This cell is not seen in ORS]

[This cell is not seen in ORS]

Text field [maximum 2,400 characters]

maximum of 3 decimal places and no commas]

maximum of 3 decimal places and no commas]

Past year 1 [Only ‘appears’ if 1 year or 2 years or 3 years

Numerical field [enter a range of 0-99,999,999,999 using a

Numerical field [enter a range of 0-99,999,999,999 using a

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Text field [maximum 2,400 characters]

is selected in column 4 of C0.2]

maximum of 3 decimal places and no commas]

maximum of 3 decimal places and no commas]

Past year 2 [Only ‘appears’ if 2 years or 3 years is
selected in column 4 of C0.2]

Numerical field [enter a range of 0-99,999,999,999 using a
maximum of 3 decimal places and no commas]

Numerical field [enter a range of 0-99,999,999,999 using a
maximum of 3 decimal places and no commas]

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Text field [maximum 2,400 characters]

Past year 3 [Only ‘appears’ if 3 years is selected in
column 4 of C0.2]

Numerical field [enter a range of 0-99,999,999,999 using a
maximum of 3 decimal places and no commas]

Numerical field [enter a range of 0-99,999,999,999 using a
maximum of 3 decimal places and no commas]

From: [DD/MM/YYYY]

To: [DD/MM/YYYY]

Text field [maximum 2,400 characters]

Exclusions
(C6.4) Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(C6.4a) Provide details of the sources of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure.
Question dependencies
This question only appears if you select “Yes” in response to C6.4.

Change from 2020
Modified guidance

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

Relevance of Scope 1 emissions from this source

Relevance of location-based Scope 2 emissions from this source

Relevance of market-based Scope 2 emissions from this source
(if applicable)

Explain why this source is excluded

Text field [maximum 2,400 characters]

Select from:
No emissions excluded

Select from:
No emissions excluded

Select from:
No emissions excluded

Text field [maximum 2,400 characters]

•
• No emissions from this source
• Emissions are not relevant
• Emissions are relevant but not yet calculated
• Emissions are relevant and calculated, but not disclosed
• Emissions excluded due to recent acquisition
• Emissions are not evaluated

•
• No emissions from this source
• Emissions are not relevant
• Emissions are relevant but not yet calculated
• Emissions are relevant and calculated, but not disclosed
• Emissions excluded due to a recent acquisition
• Emissions are not evaluated

•
• No emissions from this source
• Emissions are not relevant
• Emissions are relevant but not yet calculated
• Emissions are relevant and calculated, but not disclosed
• Emissions excluded due to a recent acquisition
• Emissions are not evaluated

[Add Row]

Scope 3 emissions data
(C6.5) Account for your organization’s gross global Scope 3 emissions, disclosing and explaining any exclusions.
Change from 2020
No change

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

SDG
Goal 12: Responsible consumption and production
Goal 13: Climate action

2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Scope 3

Response options
Please complete the following table:

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Scope 3 category

Evaluation status

Metric tons CO2e

Emissions calculation methodology

Percentage of emissions calculated using data obtained
from suppliers or value chain partners

Please explain

Purchased goods and services

Select from:
Relevant, calculated
Relevant, not yet calculated
Not relevant, calculated

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

Text field [maximum 2,400 characters]

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

Text field [maximum 2,400 characters]

•
•
•
• Not relevant, explanation provided
• Not evaluated

Capital goods
Fuel-and-energy-related activities (not included in
Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments [row hidden for FS sector companies, data
point requested in C-FS14.1a]
Other (upstream)
Other (downstream)

Question C6.6 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Capital goods
• Construction
• Food, beverage & tobacco
• Paper & forestry
• Real Estate
Biogenic carbon data
(C6.7) Are carbon dioxide emissions from biogenic carbon relevant to your organization?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy

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Response options
Select one of the following options:

• Yes
• No
(C6.7a) Provide the emissions from biogenic carbon relevant to your organization in metric tons CO 2.
Question dependencies
This question only appears if you select “Yes” in response to C6.7.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy

Response options
Please complete the following table:
CO2 emissions from biogenic carbon (metric tons CO 2)

Comment

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

Text field [maximum 2,400 characters]

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

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry
Emissions intensities
(C6.10) Describe your gross global combined Scope 1 and 2 emissions for the reporting year in metric tons CO 2e per unit currency total revenue and provide any additional intensity metrics that are appropriate to your business
operations.
Change from 2020
Modified guidance

Connection to other frameworks
SDG
Goal 13: Climate action

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

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Intensity figure

Metric numerator (Gross global

Metric denominator

Metric denominator: Unit total

Scope 2 figure used

% change from previous year

Direction of change

Reason for change

Select from:

Numerical field [enter a number from 0-

Select from:

Numerical field [enter a number from

Select from:

Text field [maximum 2,400

combined Scope 1 and 2 emissions,
metric tons CO2e)
Numerical field [enter a number from 0-

Numerical field [enter a number from 0-

999,999,999,999 using a maximum of 10
decimal places and no commas]

999,999,999,999 using a maximum of 2
decimal places and no commas]

• unit total revenue
• barrel of oil equivalent (BOE)
• billion (currency) funds under
management
full time equivalent (FTE)
employee
kilometer

999,999,999,999,999 using a maximum
of 2 decimal places and no commas]

• Location-based
• Market-based

0-999 using a maximum of 2 decimal
places]

• Increased
• Decreased
• No change

characters]

•

•
• liter of product
• megawatt hour generated

(MWh)
megawatt hour transmitted

•

(MWh)
metric ton of product
ounce of gold

•
•
• ounce of platinum
• passenger kilometer
• room night produced
• square foot
• square meter
• metric ton of aggregate
• metric ton of aluminum
• metric ton of coal
• metric ton of ore processed
• metric ton of steel
• unit hour worked
• unit of production
• unit of service provided
• vehicle produced
• Other, please specify
[Add Row]

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C7 Emissions breakdown

Scope 1 breakdown: GHGs
(C7.1) Does your organization break down its Scope 1 emissions by greenhouse gas type?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
• Don’t know
(C7.1a) Break down your total gross global Scope 1 emissions by greenhouse gas type and provide the source of each used global warming potential (GWP).
Question dependencies
This question only appears if you select “Yes” in response to C7.1.

Change from 2020
No change

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

Scope 1 emissions (metric tons in CO 2e)

GWP Reference

Select from:

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

Select from:

• CO2
• CH4
• N2O
• HFCs
• PFCs
• SF6
• NF3
• Other, please specify

• IPCC Fifth Assessment Report (AR5 – 100 year)
• IPCC Fourth Assessment Report (AR4 - 100 year)
• IPCC Third Assessment Report (TAR - 100 year)
• IPCC Second Assessment Report (SAR - 100 year)
• IPCC Fourth Assessment Report (AR4 - 50 year)
• IPCC Third Assessment Report (TAR - 50 year)
• IPCC Second Assessment Report (SAR - 50 year)
• IPCC Fifth Assessment Report (AR5 – 20 year)
• IPCC Fourth Assessment Report (AR4 - 20 year)
• IPCC Third Assessment Report (TAR - 20 year)
• IPCC Second Assessment Report (SAR - 20 year)
• Other, please specify

[Add Row]

Scope 1 breakdown: country
(C7.2) Break down your total gross global Scope 1 emissions by country/region.
Change from 2020
No change

Connection to other frameworks
SDG

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Goal 12: Responsible consumption and production
Goal 13: Climate action

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

Scope 1 emissions (metric tons CO 2e)

Select from a drop-down list of countries and regions. Please see the Technical Note “Country and Regions” for details around the available regions and their constituent countries.

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

[Add Row]

Scope 1 breakdown: business breakdown
(C7.3) Indicate which gross global Scope 1 emissions breakdowns you are able to provide.
Change from 2020
No change

Response options
Select all that apply from the following options:

• By business division
• By facility
• By activity
(C7.3a) Break down your total gross global Scope 1 emissions by business division.
Question dependencies
This question only appears if you select “By business division” in response to C7.3.

Change from 2020
No change

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

Scope 1 emissions (metric tons CO 2e)

Text field [maximum 500 characters]

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

[Add Row]

(C7.3b) Break down your total gross global Scope 1 emissions by business facility.
Question dependencies
This question only appears if you select “By facility” in response to C7.3.

Change from 2020
No change

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

Scope 1 emissions (metric tons CO 2e)

Latitude

Longitude

Text field [maximum 500 characters]

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 3 decimal

Enter the latitude of your facility here using numbers between 90.000000 and -

Enter the longitude of your facility using numbers between 180.000000 and -

places and no commas]

90.000000, e.g. 51.524810

180.000000, e.g. -0.106958

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[Add Row]

(C7.3c) Break down your total gross global Scope 1 emissions by business activity.
Question dependencies
This question only appears if you select “By activity” in response to C7.3.

Change from 2020
No change

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

Scope 1 emissions (metric tons CO 2e)

Text field [maximum 500 characters]

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

[Add Row]

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

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry
• Coal
• Electric utilities
• Oil and gas
• Cement
• Chemical
• Metals and mining
• Steel
• Transport OEMs
• Transport services
Scope 2 breakdown: country
(C7.5) Break down your total gross global Scope 2 emissions by country/region.
Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

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

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Country/Region

Scope 2, location-based (metric tons CO 2e)

Scope 2, market-based (metric tons CO 2e)

Purchased and consumed electricity, heat, steam or
cooling (MWh)

Purchased and consumed low-carbon electricity, heat,
steam or cooling accounted for in Scope 2 market-based
approach (MWh)

Select from a drop-down list of countries and regions. Please see the
Technical Note “Country and Regions”, for details around the available
regions and their constituent countries.

Numerical field [enter a number from 0-99,999,999,999
using a maximum of 3 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999
using a maximum of 3 decimal places and no commas]

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

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

[Add Row]

Scope 2 breakdown: business breakdowns
(C7.6) Indicate which gross global Scope 2 emissions breakdowns you are able to provide.
Change from 2020
No change

Response options
Select all that apply from the following options:

• By business division
• By facility
• By activity
(C7.6a) Break down your total gross global Scope 2 emissions by business division.
Question dependencies
This question only appears if you select “By business division” in response to C7.6.

Change from 2020
No change

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

Scope 2, location-based (metric tons CO 2e)

Scope 2, market-based (metric tons CO 2e)

Text field [500 maximum characters]

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

(C7.6b) Break down your total gross global Scope 2 emissions by business facility.
Question dependencies
This question only appears if you select “By facility” in response to C7.6.

Change from 2020
No change

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

Scope 2, location-based (metric tons CO 2e)

Scope 2, market-based (metric tons CO 2e)

Text field [maximum 500 characters]

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

(C7.6c) Break down your total gross global Scope 2 emissions by business activity.
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Question dependencies
This question only appears if you select “By activity” in response to C7.6.

Change from 2020
No change

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

Scope 2, location-based (metric tons CO 2e)

Scope 2, market-based (metric tons CO 2e)

Text field [maximum 500 characters]

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 3 decimal places and no commas]

[Add Row]

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

• Cement
• Chemicals
• Coal
• Metals & mining
• Oil & gas
• Steel
• Transport OEMS
• Transport services
Question C7.8 only applies to organizations with activities in the following sectors:

• Chemicals
• Transport manufacturers
Emissions performance
(C7.9) How do your gross global emissions (Scope 1 and 2 combined) for the reporting year compare to those of the previous reporting year?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

Response options
Select one of the following options:

• Increased
• Decreased
• Remained the same overall
• This is our first year of reporting, so we cannot compare to last year
• We don’t have any emissions data
(C7.9a) Identify the reasons for any change in your gross global emissions (Scope 1 and 2 combined), and for each of them specify how your emissions compare to the previous year.

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

Change from 2020
Modified guidance

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy

Response options
Please complete the following table:
Reason

Change in emissions (metric tons CO2e)

Direction of change

Emissions value (percentage)

Please explain calculation

Change in renewable energy consumption

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

Select from:
Increased

Numerical field [enter a number from 0-999 using a maximum of 4 decimal
places and no commas]

Text field [maximum 2,400 characters]

•
• Decreased
• No change

Other emissions reduction activities
Divestment
Acquisitions
Mergers
Change in output
Change in methodology
Change in boundary
Change in physical operating conditions
Unidentified
Other

(C7.9b) Are your emissions performance calculations in C7.9 and C7.9a based on a location-based Scope 2 emissions figure or a market-based Scope 2 emissions figure?
Question dependencies
This question only appears if you select “Increased”, “Decreased” or “Remained the same overall” in response to C7.9.

Change from 2020
No change

Response options
Select one of the following options:

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

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C8 Energy

Energy spend
(C8.1) What percentage of your total operational spend in the reporting year was on energy?
Change from 2020
No change

Response options
Select one of the following options:

• 0%
• More than 0% but less than or equal to 5%
• More than 5% but less than or equal to 10%
• More than 10% but less than or equal to 15%
• More than 15% but less than or equal to 20%
• More than 20% but less than or equal to 25%
• More than 25% but less than or equal to 30%
• More than 30% but less than or equal to 35%
• More than 35% but less than or equal to 40%
• More than 40% but less than or equal to 45%
• More than 45% but less than or equal to 50%
• More than 50% but less than or equal to 55%
• More than 55% but less than or equal to 60%
• More than 60% but less than or equal to 65%
• More than 65% but less than or equal to 70%
• More than 70% but less than or equal to 75%
• More than 75% but less than or equal to 80%
• More than 80% but less than or equal to 85%
• More than 85% but less than or equal to 90%
• More than 90% but less than or equal to 95%
• More than 95% but less than or equal to 100%
• Don’t know
Energy-related activities
(C8.2) Select which energy-related activities your organization has undertaken.
Question dependencies
The energy-related activities that you select in response to C8.2 determine which energy breakdowns you will be prompted to respond to in the proceeding questions. Please note, if your response to C8.2 is amended, data in dependent questions may be erased.

Change from 2020
No change

Response options
Please complete the following table:

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Activity

Indicate whether your organization undertook this energy-related activity in the reporting year

Consumption of fuel (excluding feedstocks)

Select from:

• Yes
• No
Consumption of purchased or acquired electricity
Consumption of purchased or acquired heat
Consumption of purchased or acquired steam
Consumption of purchased or acquired cooling
Generation of electricity, heat, steam, or cooling

(C8.2a) Report your organization’s energy consumption totals (excluding feedstocks) in MWh.
Question dependencies
This question only appears if you select “Yes” to any of the activities listed in C8.2. A row will appear in this table for each energy-related activity selected in C8.2. The "Total energy consumption" row will always appear.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

Response options
Please complete the following table:
Activity

Heating value

MWh from renewable sources

MWh from non-renewable sources

Total (renewable + non-renewable) MWh

Consumption of fuel (excluding feedstock)

Select from:

Numerical field [enter a number from 0 to 9,999,999,999 using up to
2 decimal places and no commas]

Numerical field [enter a number from 0 to 9,999,999,999 using up to
2 decimal places and no commas]

Numerical field [enter a number from 0 to 9,999,999,999 using up to
2 decimal places and no commas]

• LHV (lower heating value)
• HHV (higher heating value)
• Unable to confirm heating value
Consumption of purchased or acquired electricity

N/A

Consumption of purchased or acquired heat

N/A

Consumption of purchased or acquired steam

N/A

Consumption of purchased or acquired cooling

N/A

Consumption of self-generated non-fuel renewable
energy

N/A

Total energy consumption

N/A

N/A

(C8.2b) Select the applications of your organization’s consumption of fuel.
Question dependencies
This question only appears if you select "Yes" to “Consumption of fuel” in response to C8.2. Each option that you select in this table will appear as an additional column in C8.2c.

Change from 2020
No change

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Response options
Please complete the following table:
Fuel application

Indicate whether your organization undertakes this fuel application

Consumption of fuel for the generation of electricity

Select from:

• Yes
• No
Consumption of fuel for the generation of heat
Consumption of fuel for the generation of steam
Consumption of fuel for the generation of cooling
Consumption of fuel for co-generation or tri-generation

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

Change from 2020
Modified guidance

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 13: Climate action

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

Heating value

Total MWh consumed by the
organization

MWh consumed for self-generation of
electricity

Select from:
Acetylene; Agricultural Waste; Alternative Kiln Fuel (Wastes); Animal Fat; Animal/Bone Meal; Anthracite Coal; Asphalt; Aviation Gasoline; Bagasse; Bamboo; Basic Oxygen Furnace Gas (LD Gas);
Biodiesel; Biodiesel Tallow; Biodiesel Waste Cooking Oil; Bioethanol; Biogas; Biogasoline; Biomass Municipal Waste; Biomethane; Bitumen; Bituminous Coal; Black Liquor; Blast Furnace Gas; Brown
Coal Briquettes (BKB); Burning Oil; Butane; Butylene; Charcoal; Coal; Coal Tar; Coke; Coke Oven Gas; Coking Coal; Compressed Natural Gas (CNG); Condensate; Crude Oil; Crude Oil Extra

Select from:
LHV
HHV
Unable to confirm heating

Numerical field [enter a number from
0 to 9,999,999,999 using up to 2
decimal places and no commas]

Numerical field [enter a number from
0 to 9,999,999,999 using up to 2
decimal places and no commas]

Heavy; Crude Oil Heavy; Crude Oil Light; Diesel; Distillate Oil; Dried Sewage Sludge; Ethane; Ethylene; Fuel Gas; Fuel Oil Number 1; Fuel Oil Number 2; Fuel Oil Number 4; Fuel Oil Number 5; Fuel
Oil Number 6; Gas Coke; Gas Oil; Gas Works Gas; GCI Coal; General Municipal Waste; Grass; Hardwood; Heavy Gas Oil; Hydrogen; Industrial Wastes; Isobutane; Isobutylene; Jet Gasoline; Jet
Kerosene; Kerosene; Landfill Gas; Light Distillate; Lignite Coal; Liquefied Natural Gas (LNG); Liquefied Petroleum Gas (LPG); Liquid Biofuel; Lubricants; Marine Fuel Oil; Marine Gas Oil; Metallurgical

•
•
•

value

Coal; Methane; Motor Gasoline; Naphtha; Natural Gas; Natural Gas Liquids (NGL); Natural Gasoline; Non-Biomass Municipal Waste; Non-Biomass Waste; Oil Sands; Oil Shale; Orimulsion; Other
Petroleum Gas; Paraffin Waxes; Patent Fuel; PCI Coal; Peat; Pentanes Plus; Petrochemical Feedstocks; Petrol; Petroleum Coke; Petroleum Products; Pitch; Plastics; Primary Solid Biomass;
Propane Gas; Propane Liquid; Propylene; Refinery Feedstocks; Refinery Gas; Refinery Oil; Residual Fuel Oil; Road Oil; SBP; Shale Oil; Sludge Gas; Softwood; Solid Biomass Waste; Special
Naphtha; Still Gas; Straw; Subbituminous Coal; Sulphite Lyes; Tar; Tar Sands; Thermal Coal; Thermal Coal Commercial; Thermal Coal Domestic; Thermal Coal Industrial; Tires; Town Gas;
Unfinished Oils; Vegetable Oil; Waste Oils; Waste Paper and Card; Waste Plastics; Waste Tires; White Spirit; Wood; Wood Chips; Wood Logs; Wood Pellets; Wood Waste; Other, please specify

MWh consumed for self-generation of heat

MWh consumed for self-generation of steam

MWh consumed for self-generation of cooling

MWh consumed self-cogeneration or self-trigeneration

Numerical field [enter a number from 0 to 9,999,999,999 using up to 2
decimal places and no commas]

Numerical field [enter a number from 0 to 9,999,999,999 using up to 2
decimal places and no commas]

Numerical field [enter a number from 0 to 9,999,999,999 using up to 2
decimal places and no commas]

Numerical field [enter a number from 0 to 9,999,999,999 using up to 2
decimal places and no commas]

Emission factor

Unit

Emission factor source

Comment

Numerical field [enter a number from 0 to 999,999 using up to 5 decimal places and no commas]

Select from:
metric tons CO2e per m3

Text field [maximum 2,400 characters]

Text field [maximum 2,400 characters]

•
• metric tons CO2 per m3
• metric tons CO2e per liter

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•
• metric tons CO2 per liter
• metric tons CO2e per barrel
• metric tons CO2 per barrel
• metric tons CO2e per Mg
• metric tons CO2 per Mg
• metric tons CO2e per metric ton
• metric tons CO2 per metric ton
• metric tons CO2e per short ton
• metric tons CO2 per short ton
• metric tons CO2e per MWh
• metric tons CO2 per MWh
• metric tons CO2e per GJ
• metric tons CO2 per GJ
• metric tons CO2e per million Btu
• metric tons CO2 per million Btu
• metric tons CO2e per boe
• metric tons CO2 per boe
• metric tons CO2e per toe
• metric tons CO2 per toe
• metric tons CO2e per tce
• metric tons CO2 per tce
• metric tons CO2e per Gcal
• metric tons CO2 per Gcal
• kg CO2e per m3
• kg CO2 per m3
• kg CO2e per liter
• kg CO2 per liter
• kg CO2e per barrel
• kg CO2 per barrel
• kg CO2e per gallon
• kg CO2 per gallon
• kg CO2e per Mg
• kg CO2 per Mg
• kg CO2e per metric ton
• kg CO2 per metric ton
• kg CO2e per short ton
• kg CO2 per short ton
• kg CO2e per kWh
• kg CO2 per kWh
• kg CO2e per MWh
• kg CO2 per MWh
• kg CO2e per GJ
• kg CO2 per GJ
• kg CO2e per million Btu
• kg CO2 per million Btu
• kg CO2e per boe
• kg CO2 per boe
• kg CO2e per toe
• kg CO2 per toe
• kg CO2e per tce
• kg CO2 per tce
• kg CO2e per Gcal
• kg CO2 per Gcal
• lb CO2e per 1000 cubic ft3
• lb CO2 per 1000 cubic ft3
• lb CO2e per gallon
•
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•
• lb CO2 per gallon
• lb CO2e per barrel
• lb CO2 per barrel
• lb CO2e per short ton
• lb CO2 per short ton
• lb CO2e per MWh
• lb CO2 per MWh
• lb CO2e per GJ
• lb CO2 per GJ
• lb CO2e per million Btu
• lb CO2 per million Btu
• lb CO2e per boe
• lb CO2 per boe
• lb CO2e per toe
• lb CO2 per toe
• lb CO2e per tce
• lb CO2 per tce
• lb CO2e per Gcal
• lb CO2 per Gcal
[Add Row]

(C8.2d) Provide details on the electricity, heat, steam, and cooling your organization has generated and consumed in the reporting year.
Question Dependencies
This question only appears if you select “Generation of electricity, heat, steam, or cooling” in response to C8.2.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

Response options
Please complete the following table:
Energy Carrier

Total Gross generation (MWh)

Generation that is consumed by the organization (MWh)

Gross generation from renewable sources (MWh)

Generation from renewable sources that is consumed by the
organization (MWh)

Electricity

Numerical field [enter a number from 0 to 999,999,999 using up

Numerical field [enter a number from 0 to 999,999,999 using up to

Numerical field [enter a number from 0 to 999,999,999 using up to

Numerical field [enter a number from 0 to 999,999,999 using up to

to 2 decimal places and no commas]

2 decimal places and no commas]

2 decimal places and no commas]

2 decimal places and no commas]

Heat
Steam
Cooling

(C8.2e) Provide details on the electricity, heat, steam, and/or cooling amounts that were accounted for at a zero emission factor in the market-based Scope 2 figure reported in C6.3.
Question dependencies
This question only appears if you select “We are reporting a Scope 2, market-based figure” in response to C6.2.

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Change from 2020
Modified question

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy
Goal 12: Responsible consumption and production
Goal 13: Climate action

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

Low-carbon technology type

Country/area of consumption of low-carbon
electricity, heat, steam or cooling

MWh consumed accounted for at a zero emission factor

Comment

Select from:
None (no purchases of low-carbon electricity, heat, steam or cooling)
Power purchase agreement (PPA) with on-site/off-site generator owned by a third
party with no grid transfers (direct line)

Select from:
Solar
Wind
Hydropower

Select from:
[Country/area drop-down list]

Numerical field [enter a number from 0 to 999,999,999,999 using up to 2
decimal places and no commas]

Text field [maximum 2,400 characters]

•
•

• Power purchase agreement (PPA) with a grid-connected generator with energy

attribute certificates
Power purchase agreement (PPA) with a grid-connected generator without energy

•

attribute certificates
Green electricity products (e.g. green tariffs) from an energy supplier, supported by
energy attribute certificates
Green electricity products (e.g. green tariffs) from an energy supplier, not

•
•

supported by energy attribute certificates
Standard product offering by an energy supplier supported by energy attribute
certificates

•
•
•
• Nuclear
• Biomass
• Marine
• Geothermal
• Fossil-fuel plants fitted with CCS
• Low-carbon energy mix
• Other, please specify

•

• Unbundled energy attribute certificates, Guarantees of Origin
• Unbundled energy attribute certificates, Renewable Energy Certificates (RECs)
• Unbundled energy attribute certificates, International REC Standard (I-RECs)
• Unbundled energy attribute certificates, other - please specify
• Heat/steam/cooling supply agreement
• Other, please specify
[Add Row]

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C9 Additional metrics

Other climate-related metrics
(C9.1) Provide any additional climate-related metrics relevant to your business.
Change from 2020
No change

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

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

Description

Metric value

Metric numerator

Metric denominator (intensity metric
only)

% change from previous year

Direction of change

Please explain

Select from:

Numerical field [enter a number from 0 to

Text field [maximum 50 characters]

Text field [maximum 50 characters]

Numerical field [enter a number from 0 to 999

Select from:

Text field [maximum 2,400 characters]

• Waste
• Energy usage
• Land use
• Other, please specify

99,999,999,999 using up to 2 decimal places]

using up to 2 decimal places]

• Increased
• Decreased
• No change

[Add Row]

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C10 Verification

Verification
(C10.1) Indicate the verification/assurance status that applies to your reported emissions.
Change from 2020
No change

Response options
Please complete the following table:
Scope

Verification/assurance status

Scope 1

Select from:

• No emissions data provided
• No third-party verification or assurance
• Third-party verification or assurance process in place
Scope 2 (location-based or market-based)

Select from:
No emissions data provided

•
• No third-party verification or assurance
• Third-party verification or assurance process in place

Scope 3

Select from:

• No emissions data provided
• No third-party verification or assurance
• Third-party verification or assurance process in place
(C10.1a) Provide further details of the verification/assurance undertaken for your Scope 1 emissions and attach the relevant statements.
Question dependencies
This question only appears if you select “Third-party verification or assurance process in place” for Scope 1 emissions in response to C10.1.

Change from 2020
No change

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Verification or assurance cycle in

Status in the current reporting year

Type of verification or assurance

Attach the statement

Page/section reference

Relevant standard

Proportion of reported emissions verified (%)

Select from:

Select from:

Attach your document here

Text field [maximum 500 characters]

Select from drop-down options below

Numerical field [enter a number from 0-100 using

place
Select from:

• Annual process
• Biennial process
• Triennial process

• No verification or assurance of current reporting

year
Underway but not complete for current reporting

•

year – first year it has taken place

• Underway but not complete for reporting year –
previous statement of process attached

• Complete

• Not applicable
• Limited assurance
• Moderate assurance
• Reasonable assurance
• High assurance
• Third party verification/assurance

no decimals or commas]

underway

[Add Row]

Relevant standard drop-down options:

• AA1000AS
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
•
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• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Carbon Competitiveness Incentive Regulation (CCIR)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Certified emissions measurement and reduction scheme (CEMARS)
• Chicago Climate Exchange (CCX) verification standard
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO2 Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• The Climate Registry's General Verification Protocol
• Tokyo cap-and-trade guideline for verification
• Verification as part of Carbon Trust standard certification
• Other, please specify
(C10.1b) Provide further details of the verification/assurance undertaken for your Scope 2 emissions and attach the relevant statements.
Question dependencies
This question only appears if you select “Third-party verification or assurance process in place” for Scope 2 emissions in response to C10.1.

Change from 2020
No change

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

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Scope 2 approach

Verification or assurance cycle in

Status in the current reporting year

Type of verification or assurance

Attach the statement

Page/ section reference

Relevant standard

Select from:
No verification or assurance of current

Select from:
Not applicable

Attach your document here

Text field [maximum 500
characters]

Select from drop-down options
below

place
Select from:
Scope 2 location-based

•
• Scope 2 market-based

Select from:
Annual process

•
• Biennial process
• Triennial process

Proportion of reported emissions verified
(%)

•

reporting year
Underway but not complete for current

•

reporting year – first year it has taken
place
Underway but not complete for reporting

•

year – previous statement of process

•
• Limited assurance
• Moderate assurance
• Reasonable assurance
• High assurance
• Third party verification/assurance

Numerical field [enter a number from 0100 using no decimals or commas]

underway

attached
Complete

•
[Add Row]

Relevant standard drop-down options:

• AA1000AS
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Carbon Competitiveness Incentive Regulation (CCIR)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Certified emissions measurement and reduction scheme (CEMARS)
• Chicago Climate Exchange (CCX) verification standard
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting
• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO2 Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• The Climate Registry’s General Verification Protocol
• Tokyo cap-and-trade guideline for verification
• Verification as part of Carbon Trust standard certification
• Other, please specify
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(C10.1c) Provide further details of the verification/assurance undertaken for your Scope 3 emissions and attach the relevant statements.
Question dependencies
This question only appears if you select “Third-party verification or assurance process in place” for Scope 3 emissions in response to C10.1.

Change from 2020
No change

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Scope 3 category

Verification or assurance cycle in
place

Status in the current reporting year

Type of verification or assurance

Attach the statement

Page/ section reference

Relevant standard

Proportion of reported emissions
verified (%)

Select from:

Select from:

Select from:

Select from:

Attach your document here

Text field [maximum 500

Select from drop-down options

Numerical field [enter a number from 0-

characters]

below

100 using no decimals or commas]

• Scope 3 (upstream)
• Scope 3 (downstream)
• Scope 3 (upstream & downstream)
• Scope 3: Purchased goods and

• Annual process
• Biennial process
• Triennial process

services

• No verification or assurance of current
reporting year

• Underway but not complete for current
reporting year – first year it has taken
place

• Scope 3: Capital goods
• Scope 3: Fuel and energy-related

• Underway but not complete for

activities (not included in Scopes 1 or

reporting year – previous statement of
process attached

2)

• Complete

• Scope 3: Upstream transportation

• Not applicable
• Limited assurance
• Moderate assurance
• Reasonable assurance
• High assurance
• Third party

verification/assurance underway

and distribution

• Scope 3: Waste generated in
operations

• Scope 3: Business travel
• Scope 3: Employee commuting
• Scope 3: Upstream leased assets
• Scope 3: Investments
• Scope 3: Downstream transportation
and distribution

• Scope 3: Processing of sold
products

• Scope 3: Use of sold products
• Scope 3: End-of-life treatment of
sold products

• Scope 3: Downstream leased assets
• Scope 3: Franchises
[Add Row]

Relevant standard drop-down options:

• AA1000AS
• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)
• Airport Carbon Accreditation (ACA) des Airports Council International Europe
• Alberta Carbon Competitiveness Incentive Regulation (CCIR)
• ASAE3000
• Attestation standards established by AICPA (AT105)
• Australian National GHG emission regulation (NGER)
• California Mandatory GHG Reporting Regulations (CARB)
• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025
• Certified emissions measurement and reduction scheme (CEMARS)
• Chicago Climate Exchange (CCX) verification standard
• Compagnie Nationale des Commissaires aux Comptes (CNCC)
• Corporate GHG verification guidelines from ERT
• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting
•
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• Earthcheck Certification
• ERM GHG Performance Data Assurance Methodology
• European Union Emissions Trading System (EU ETS)
• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit
• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues
• ISAE3000
• ISAE 3410
• ISO14064-3
• Japan voluntary emissions trading scheme (JVETS) guideline for verification
• Korean GHG and energy target management system
• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C
• RevR6 procedure for assurance of sustainability report
• Saitama Prefecture Target-Setting Emissions Trading Program
• SGS Sustainability Report Assurance
• Spanish Institute of Registered Auditors (ICJCE)
• Standard 3810N Assurance engagements relating to sustainability reports of the Royal Netherlands Institute of Registered Accountants
• State of Israel Ministry of Environmental Protection, Verification of GHG and emissions reduction in Israel Guidance Document
• Swiss Climate CO2 Label for Businesses
• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol
• The Climate Registry's General Verification Protocol
• Tokyo cap-and-trade guideline for verification
• Verification as part of Carbon Trust standard certification
• Other, please specify
Other verified data
(C10.2) Do you verify any climate-related information reported in your CDP disclosure other than the emissions figures reported in C6.1, C6.3, and C6.5?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• In progress
• No, but we are actively considering verifying within the next two years
• No, we are waiting for more mature verification standards and/or processes
• No, we do not verify any other climate-related information reported in our CDP disclosure
(C10.2a) Which data points within your CDP disclosure have been verified, and which verification standards were used?
Question dependencies
This question only appears if you select “Yes” in response to C10.2.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy

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

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Disclosure module verification relates to

Data verified

Verification standard

Please explain

Select from:
C0. Introduction

Select from:
Year on year change in emissions (Scope 1)

Text field [maximum 1,500 characters]

Text field [maximum 1,500 characters]

•
• C1. Governance
• C2. Risks and opportunities
• C3. Business Strategy
• C4. Targets and performance
• C5. Emissions performance
• C6. Emissions data
• C7. Emissions breakdown
• C8. Energy
• C9. Additional metrics
• C11. Carbon pricing
• C12. Engagement
• C13. Other land management impacts
• C14. Portfolio impact
• C15. Signoff
• SC. Supply chain module

•
• Year on year change in emissions (Scope 2)
• Year on year change in emissions (Scope 1 and 2)
• Year on year change in emissions (Scope 3)
• Year on year emissions intensity figure
• Financial or other base year data points used to set a science-based target
• Progress against emissions reduction target
• Change in Scope 1 emissions against a base year (not target related)
• Change in Scope 2 emissions against a base year (not target related)
• Change in Scope 3 emissions against a base year (not target related)
• Product footprint verification
• Emissions reduction activities
• Renewable energy products
• Energy consumption
• Don’t know
• Other, please specify

[Add Row]

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C11 Carbon pricing

Carbon pricing systems
(C11.1) Are any of your operations or activities regulated by a carbon pricing system (i.e. ETS, Cap & Trade or Carbon Tax)?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options
Select one of the following options:

• Yes
• No, but we anticipate being regulated in the next three years
• No, and we do not anticipate being regulated in the next three years
(C11.1a) Select the carbon pricing regulation(s) which impacts your operations.
Question dependencies
This question only appears if you select “Yes” in response to C11.1.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options
Select all that apply from the following options:

• Alberta Carbon Competitiveness Incentive Regulation (CCIR) – ETS
• Argentina carbon tax
• Australia ERF Safeguard Mechanism - ETS
• BC carbon tax
• BC GGIRCA - ETS
• Beijing pilot ETS
• California CaT – ETS
• Canada federal fuel charge
• Canada federal Output Based Pricing System (OBPS) - ETS
• Chile carbon tax
• China national ETS
• Chongqing pilot ETS
• Colombia carbon tax
• Denmark carbon tax
• Estonia carbon tax
• EU ETS
• Finland carbon tax
•
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• France carbon tax
• Fujian pilot ETS
• Guangdong pilot ETS
• Hubei pilot ETS
• Iceland carbon tax
• Ireland carbon tax
• Japan carbon tax
• Kazakhstan ETS
• Korea ETS
• Latvia carbon tax
• Liechtenstein carbon tax
• Massachusetts state ETS
• Mexico carbon tax
• New Zealand ETS
• Newfoundland and Labrador PSS - ETS
• Nova Scotia CaT - ETS
• Norway carbon tax
• Newfoundland and Labrador carbon tax
• Poland carbon tax
• Portugal carbon tax
• Prince Edward Island carbon tax
• Québec CaT - ETS
• RGGI - ETS
• Saitama ETS
• Saskatchewan OBPS - ETS
• Shanghai pilot ETS
• Shenzhen pilot ETS
• Singapore carbon tax
• Slovenia carbon tax
• South Africa carbon tax
• Spain carbon tax
• Sweden carbon tax
• Switzerland carbon tax
• Switzerland ETS
• Tianjin pilot ETS
• Tokyo CaT - ETS
• UK carbon price floor
• Ukraine carbon tax
• Washington CAR - ETS
• Other carbon tax, please specify
• Other ETS, please specify
(C11.1b) Complete the following table for each of the emissions trading schemes you are regulated by.
Question dependencies
This question only appears if you select an emissions trading option in response to C11.1a.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options

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Please complete the following table.
System name

% of Scope 1 emissions covered by the ETS

% of Scope 2 emissions covered by the ETS

Period start date

Period end date

Fixed table rows are populated by

Numerical field [enter a number from 0-100 using a

Numerical field [enter a number from 0-100 using a

Enter the start date that applies to the data in the row. Use the calendar button

Enter the finish date that applies to the data in the row. Use the calendar

selection in C11.1a

maximum of 2 decimal places and no commas]

maximum of 2 decimal places and no commas]

or enter dates manually in the format DD/MM/YYYY. Please note that the

button or enter dates manually in the format DD/MM/YYYY. Please note that

period reported should overlap with the reporting year.

the period reported should overlap with the reporting year.

Allowances allocated

Allowances purchased

Verified Scope 1 emissions in metric tons CO 2e

Verified Scope 2 emissions in metric tons CO 2e

Details of ownership

Comment

Numerical field [enter a number from 0-99,999,999,999
using a maximum of 2 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999
using a maximum of 2 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999
using a maximum of 2 decimal places and no commas]

Numerical field [enter a number from 0-99,999,999,999
using a maximum of 2 decimal places and no commas]

Select from:
Facilities we own and operate

Text field [maximum 2,400 characters]

•
• Facilities we own but do not operate
• Facilities we operate but do not own
• Other, please specify

(C11.1c) Complete the following table for each of the tax systems you are regulated by.
Question dependencies
This question only appears if you select a carbon tax system in response to C11.1a.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options
Please complete the following table
Tax system

Period start date

Period end date

% of total Scope 1 emissions covered by tax

Total cost of tax paid

Comment

Fixed table rows are populated by

Enter the start date that applies to the data in the row. Use the

Enter the finish date that applies to the data in the row. Use the

Numerical field [enter a number from 0-100

Numerical field [enter a number from 0-

Text field [maximum 2,400

selection in C11.1a

calendar button or enter dates manually in the format

calendar button or enter dates manually in the format

using a maximum of 2 decimal places and no

999,999,999,999 using a maximum of 2 decimal

characters]

DD/MM/YYYY. Please note that the period reported should
overlap with the reporting year.

DD/MM/YYYY. Please note that the period reported should
overlap with the reporting year.

commas]

places and no commas]

(C11.1d) What is your strategy for complying with the systems you are regulated by or anticipate being regulated by?
Question dependencies
This question only appears if you select “Yes” or “No, but we anticipate being regulated in the next three years” in response to C11.1

Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

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

Project-based carbon credits

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(C11.2) Has your organization originated or purchased any project-based carbon credits within the reporting period?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

Response options
Select one of the following options:

• Yes
• No
(C11.2a) Provide details of the project-based carbon credits originated or purchased by your organization in the reporting period.
Question dependencies
This question only appears if you select “Yes” in response to C11.2.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 13: Climate action

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

Project type

Project identification

Verified to which standard

Select from:

Select from:

Text field [maximum 2,400 characters]

Select from:

• Credit origination
• Credit purchase

Page 76 of 104

• Agriculture
• Biomass energy
• Cement
• CO2 usage
• Coal mine/bed CH 4
• Energy distribution
• Energy efficiency: households
• Energy efficiency: industry
• Energy efficiency: own generation
• Energy efficiency: service
• Energy efficiency: supply side
• Forests
• Fossil fuel switch
• Fugitive
• Geothermal
• HFCs
• Hydro
• Landfill gas
• Methane avoidance
• NO
• PFCs and SF6
• Solar
• Tidal
• Transport
• Wind
• Other, please specify

• CDM (Clean Development Mechanism)
• JI (Joint Implementation)
• Gold Standard
• VCS (Verified Carbon Standard)
• VER+ (TÜV SÜD standard)
• CAR (The Climate Action Reserve)
• ACR (American Carbon Registry)
• CCBS (developed by the Climate, Community and Biodiversity Alliance, CCBA)
• Plan Vivo
• Emissions Reduction Fund of the Australian Government
• Not yet verified
• Other, please specify

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Number of credits (metric tons CO 2e)

Number of credits (metric tons CO 2e): Risk adjusted volume

Credits cancelled

Purpose, e.g. compliance

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no

Numerical field [enter a number from 0-99,999,999,999 using a maximum of 2 decimal places and no

Select from:

Select from:

commas]

commas]

• Yes
• No
• Not relevant

• Compliance
• Voluntary Offsetting
• Not applicable
• Other, please specify

[Add Row]

Internal price on carbon
(C11.3) Does your organization use an internal price on carbon?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No, but we anticipate doing so in the next two years
• No, and we don’t anticipate doing so in the next two years
(C11.3a) Provide details of how your organization uses an internal price on carbon.
Question dependencies
This question only appears if you select “Yes” in response to C11.3.

Change from 2020
No change

Connection to other frameworks
2018 RobecoSAM Corporate Sustainability Assessment (DJSI)
Internal carbon pricing

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Objective for implementing an internal

GHG Scope

Application

Actual price(s) used (Currency /metric ton)

Variance of price(s) used

Type of internal carbon price

Impact & implication

Select all that apply:

Corporate structure that price is applied to (i.e.

Numerical field [enter a number from 0-99,999,999,999

Text field [maximum 2,400 characters]

Select all that apply:

Text field [maximum 2,400 characters]

business units, corporate divisions, facilities)

using a maximum of 2 decimal places and no commas]

carbon price
Select all that apply:

• Navigate GHG regulations
• Stakeholder expectations
• Change internal behavior
• Drive energy efficiency
• Drive low-carbon investment
• Stress test investments
• Identify and seize low-carbon

• Scope 1
• Scope 2
• Scope 3

Text field [maximum 1,000 characters]

• Shadow price
• Internal fee
• Internal trading
• Implicit price
• Offsets
• Other, please specify

opportunities
Supplier engagement

•
• Other, please specify
[Add Row]

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C12 Engagement

Value chain engagement
(C12.1) Do you engage with your value chain on climate-related issues?
Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

Response options
Select all that apply from the following options:

• Yes, our suppliers
• Yes, our customers
• Yes, our investee companies [Financial services only]
• Yes, other partners in the value chain
• No, we do not engage
(C12.1a) Provide details of your climate-related supplier engagement strategy.
Question dependencies
This question only appears if you select “Yes, our suppliers” in response to C12.1.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

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

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Type of engagement

Select from:

• Compliance & onboarding
• Information collection

(understanding supplier behavior)

Details of engagement

Rationale for the coverage of your

Impact of engagement, including

emissions as reported in C6.5

engagement

measures of success

Comment

Percentage field [enter a percentage

Percentage field [enter a percentage

Percentage field [enter a percentage

Text field [maximum 2,400

Text field [maximum 2,400

Text field [maximum 2,400

from 0-100 using a maximum of 2

from 0-100 using a maximum of 2

from 0-100 using a maximum of 2

characters]

characters]

characters]

decimal places]

decimal places]

decimal places]

• Included climate change in supplier
selection / management mechanism

•

•

• Other, please specify

% of supplier-related Scope 3

indirect)

Compliance & onboarding

• Code of conduct featuring climate

(changing markets)

% total procurement spend (direct and

Select all that apply:

• Engagement & incentivization
(changing supplier behavior)
Innovation & collaboration

% of suppliers by number

change KPIs
Climate change is integrated into
supplier evaluation processes

•

Other, please specify
Information collection
(understanding supplier behavior)

• Collect climate change and carbon
information at least annually from
suppliers
Other, please specify

•

Engagement & incentivization
(changing supplier behavior)
Run an engagement campaign to

•

educate suppliers about climate
change
Climate change performance is

•

featured in supplier awards scheme

• Offer financial incentives for

suppliers who reduce your operational
emissions (Scopes 1 & 2)
Offer financial incentives for

•

suppliers who reduce your downstream
emissions (Scopes 3)
Offer financial incentives for

•

suppliers who reduce your upstream
emissions (Scopes 3)
Other, please specify

•

Innovation & collaboration (changing
markets)
Run a campaign to encourage

•

innovation to reduce climate impacts
on products and services

• Other, please specify
[Add Row]

(C12.1b) Give details of your climate-related engagement strategy with your customers.
Question dependencies
This question only appears if you select “Yes, our customers” in response to C12.1.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

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

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Type of engagement

Select from:

Details of engagement

Select from drop-down options below.

• Education/information sharing
• Collaboration & innovation
• Compliance & onboarding [Financial services

% of customers by number

% customer-related Scope 3 emissions as

[FINANCIAL SERVICES ONLY]

Please explain the rationale for

Impact of engagement, including

reported in C6.5

Portfolio coverage (total or
outstanding)

selecting this group of customers and
scope of engagement

measures of success

Percentage field [enter a percentage from 0-100

Percentage field [enter a percentage from 0-100

Select from:

Text field [maximum 2,400 characters]

Text field [maximum 2,400 characters]

using a maximum of 2 decimal places]

using a maximum of 2 decimal places]

only]
Information collection (understanding

•

• All of the portfolio
• Majority of the portfolio
• Minority of the portfolio
• Unknown

customer behavior) [Financial services only]
Engagement & incentivization (changing

•

customer behavior) [Financial services only]

• Other, please specify
[Add Row]

Details of engagement drop-down options:
Education/ information sharing
Select one of the following options:

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

• Run a campaign to encourage innovation to reduce climate change impacts
• Other, please specify
Compliance & onboarding [Financial services only]
Select one of the following options:

• Climate change considerations are integrated into customer screening processes
• Included climate change considerations in customer management mechanism
• Other, please specify
Information collection (understanding customer behavior) [Financial services only]
Select one of the following options:

• Collect climate change and carbon information from new customers as part of initial due diligence
• Collect climate change and carbon information at least annually from long-term customers
• Other, please specify
Engagement & incentivization (changing customer behavior) [Financial services only]
Select one of the following options:

• Run an engagement campaign to educate customers about climate change
• Engage with customers on measuring exposure to climate-related risk
• Encourage better climate-related disclosure practices
• Offer financial incentives for customers who reduce your downstream emissions (Scope 3) and/or exposure to carbon-related assets
• Other, please specify
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(C12.1d) Give details of your climate-related engagement strategy with other partners in the value chain.
Question dependencies
This question only appears if you select “Yes, other partners in the value chain” in response to C12.1.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

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

(C12.1e) Why do you not engage with any elements of your value chain on climate-related issues, and what are your plans to do so in the future?
Question dependencies
This question only appears if you select “No, we do not engage” in response to C12.1.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

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

Question C12.2 only applies to organizations with activities in the following sectors:

• Agricultural commodities
• Food, beverage & tobacco
• Paper & forestry
Public policy engagement
(C12.3) Do you engage in activities that could either directly or indirectly influence public policy on climate-related issues through any of the following?
Change from 2020
No change

Response options
Select all that apply from the following options:

• Direct engagement with policy makers
• Trade associations
• Funding research organizations
• Other
• No
(C12.3a) On what issues have you been engaging directly with policy makers?

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

Change from 2020
No change

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

Corporate position

Details of engagement

Proposed legislative solution

Select from:

Select from:

Text field [maximum 2,400 characters]

Text field [maximum 2,400 characters]

• Mandatory carbon reporting
• Cap and trade
• Carbon tax
• Energy efficiency
• Clean energy generation
• Adaptation or resilience
• Climate finance
• Regulation of methane emissions
• Other, please specify

• Support
• Support with minor exceptions
• Support with major exceptions
• Neutral
• Oppose
• Undecided

[Add Row]

(C12.3b) Are you on the board of any trade associations or do you provide funding beyond membership?
Question dependencies
This question only appears if you select “Trade associations” in response to C12.3.

Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(C12.3c) Enter the details of those trade associations that are likely to take a position on climate change legislation.
Question dependencies
This question only appears if you select “Yes” in response to C12.3b.

Change from 2020
No change

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

Is your position on climate change consistent with theirs?

Please explain the trade association’s position

How have you influenced, or are you attempting to influence their position?

Text field [maximum 1,000 characters]

Select from:

Text field [maximum 2,400 characters]

Text field [maximum 2,400 characters]

• Consistent
• Inconsistent
• Mixed
• Unknown
[Add Row]

(C12.3d) Do you publicly disclose a list of all research organizations that you fund?
Question dependencies

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This question only appears if you select “Funding research organizations” in response to C12.3.

Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(C12.3e) Provide details of the other engagement activities that you undertake.
Question dependencies
This question only appears if you select “Other” in response to C12.3.

Change from 2020
No change

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

(C12.3f) 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?
Question dependencies
This question only appears if you select “Direct engagement with policy makers”, “Trade associations”, “Funding research organizations” and/or “Other” in response to C12.3.

Change from 2020
No change

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

(C12.3g) Why do you not engage with policy makers on climate-related issues?
Question dependencies
This question only appears if you select “No” in response to C12.3.

Change from 2020
No change

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

Communications
(C12.4) Have you published information about your organization’s response to climate change and GHG emissions performance for this reporting year in places other than in your CDP response? If so, please attach the
publication(s).
Change from 2020
No change

Connection to other frameworks
Goal 12: Responsible consumption and production

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

Status

Attach the document

Page/Section reference

Content elements

Comment

Select from:
In mainstream reports

Select from:
Complete

Attach your document here.

Text field [maximum 500 characters]

Select all that apply:
Governance

Text field [maximum 2,400 characters]

•
• In mainstream reports, in line with the CDSB framework (as amended to
incorporate the TCFD recommendations)

• In mainstream reports, incorporating the TCFD recommendations
• In other regulatory filings
• In voluntary communications
• In voluntary sustainability report
• No publications with information about our response to climate-related

•
• Underway – previous year attached
• Underway – this is our first year

•
• Strategy
• Risks & Opportunities
• Emissions figures
• Emission targets
• Other metrics
• Other, please specify

issues and GHG emissions performance

• Other, please specify
[Add Row]

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

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

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

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C15 Signoff

Further information
(C-FI) Use this field to provide any additional information or context that you feel is relevant to your organization's response. Please note that this field is optional and is not scored.
Change from 2020
No change

Response options
This is an open text question with a limit of 9,999 characters.
Please note that when copying from another document into the ORS, formatting is not retained.

Signoff
(C15.1) Provide details for the person that has signed off (approved) your CDP climate change response.
Change from 2020
No change

Response options
Please complete the following table:
Job title

Corresponding job category

Text field [maximum 200 characters]

Select from:
Board chair

•
• Board/Executive board
• Director on board
• Chief Executive Officer (CEO)
• Chief Financial Officer (CFO)
• Chief Operating Officer (COO)
• Chief Procurement Officer (CPO)
• Chief Risk Officer (CRO)
• Chief Sustainability Officer (CSO)
• Other C-Suite Officer
• President
• Business unit manager
• Energy manager
• Environmental, health and safety manager
• Environment/Sustainability manager
• Facilities manager
• Process operation manager
• Procurement manager
• Public affairs manager
• Risk manager
• Other, please specify

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SC Supply chain

Supply chain introduction
(SC0.0) If you would like to do so, please provide a separate introduction to this module.
Change from 2020
No change

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

(SC0.1) What is your company’s annual revenue for the stated reporting period?
Change from 2020
Modified guidance

Response options
Please complete the following table:
Annual revenue
Numerical field [enter a number from 0-999,999,999,999,999 using a maximum of 2 decimal places]

(SC0.2) Do you have an ISIN for your company that you would be willing to share with CDP?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(SC0.2a) Please use the table below to share your ISIN.
Question dependencies
This question only appears if you select “Yes” in response to SC0.2.

Change from 2020
No change

Response options
Please complete the following table:
ISIN country code (2 letters)

ISIN numeric identifier and single check digit (10 numbers overall)

Text field [maximum 2 characters]

Text field [maximum 10 characters using no decimal places]

Allocating your emissions to your customers
(SC1.1) Allocate your emissions to your customers listed below according to the goods or services you have sold them in this reporting period.

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Change from 2020
No change

Connection to other frameworks
SDG
Goal 12: Responsible consumption and production

Response options
Please note that this table (for SC1.1) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be
viewable at all.
Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the "Add Row" button at the bottom of the table.
Requesting member

Scope of emissions

Allocation level

Allocation level detail

Emissions in metric tons of CO 2e

Uncertainty (± %)

Select from:
[Drop-down menu of requesting members]

Select from:
Scope 1

Select from:
Company wide

Text field [maximum 500 characters]

Numerical field [enter a number from 0-999,999,999,999 using a
maximum of 4 decimal places]

Percentage field [enter a percentage from 0-999,999 using a
maximum of 4 decimal places]

•
• Scope 2
• Scope 3

•
• Business unit (subsidiary company)
• Facility
• Commodity

Major sources of emissions

Verified*

Allocation method

Text field [maximum 2,500 characters]

Select from:

Select from drop-down options below

Please explain how you have identified the GHG source, including major
limitations to this process and assumptions made
Text field [maximum 5,000 characters]

• Yes
• No
[Add Row]
*Has the allocation of emissions to your customers been externally verified?

Description of allocation method drop-down options (column 7)
Select one of the following options:

• Allocation not necessary due to type of primary data available
• Allocation not necessary as secondary data used
• Allocation based on mass of products purchased
• Allocation based on the volume of products purchased
• Allocation based on the energy content of products purchased
• Allocation based on the chemical content of products purchased

• Allocation based on the number of units purchased
• Allocation based on area
• Allocation based on another physical factor
• Allocation based on the market value of products purchased
• Other, please specify

(SC1.2) Where published information has been used in completing SC1.1, please provide a reference(s).
Change from 2020
No change

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

(SC1.3) What are the challenges in allocating emissions to different customers, and what would help you to overcome these challenges?
Change from 2020
No change

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

Please explain what would help you overcome these challenges

Select from:

Text field [maximum 2,500 characters]

• Diversity of product lines makes accurately accounting for each product/product line cost ineffective
• Customer base is too large and diverse to accurately track emissions to the customer level
• Managing the different emission factors of diverse and numerous geographies makes calculating total footprint difficult
• Doing so would require we disclose business sensitive/proprietary information
• We face no challenges
• Other, please specify
[Add Row]

(SC1.4) Do you plan to develop your capabilities to allocate emissions to your customers in the future?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(SC1.4a) Describe how you plan to develop your capabilities.
Question dependencies
This question only appears if you select “Yes” in response to SC1.4.

Change from 2020
No change

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

(SC1.4b) Explain why you do not plan to develop capabilities to allocate emissions to your customers.
Question dependencies
This question only appears if you select “No” in response to SC1.4.

Change from 2020
No change

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

Collaborative opportunities
(SC2.1) Please propose any mutually beneficial climate-related projects you could collaborate on with specific CDP Supply Chain members.
Change from 2020
No change

Connection to other frameworks

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SDG
Goal 7: Affordable and clean energy

Response options
Please note that this table (for SC2.1) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be
viewable at all.
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Requesting member

Group type of project

Type of project

Emissions targeted

Estimated timeframe for carbon
reductions to be realized

Estimated lifetime CO2e savings

Estimated payback

Details of proposal

Select from:

Select from:

Select from drop-down options

Select from:

Select from:

Numerical field [enter a range of 0-

Select from:

Text field [maximum 5,000

[Drop-down menu of requesting
members]

• Reduce Logistics Emissions
• Change to provision of goods

below

• Actions to reduce customers’

operational emissions (customer scope

and services

1 & 2)

• New product or service
• Relationship sustainability

• Actions that would reduce our own

• Change to supplier operations
• Other, please specify

supply chain emissions (our own scope
3)

assessment

operational emissions (our scope 1 & 2)

• 0-1 year
• 1-3 years
• 3-5 years
• Other, please specify

999,999,999,999 using a maximum of 2
decimal places]

• Actions that would reduce our own

• Cost/saving neutral
• 0-1 year
• 1-3 years
• 3-5 years
• Other, please specify

characters]

• Actions that would reduce both our
own and our customers’ emissions

• Other, please specify
[Add Row]

Type of project drop-down options (column 3)
Select one of the following options:
Reduce Logistics Emissions
Consolidated logistics

•
• Changing transportation mode (switch from aviation to rail)
• Route optimization
• Changed timing of logistics
• Other, please specify

Change to provision of goods and services
Reduced packaging weight

•
• More online/virtual provision of services
• Other, please specify

New product or service

• New product or service that reduces customers operational emissions
• New product or service that reduces customers products/services operational emissions
• New product or service that has a lower upstream emissions footprint
• Other, please specify

Relationship sustainability assessment
Assessing products or services life-cycle footprint to identify efficiencies

•
• Sustainability audit of existing relationship
• Aligning goals to feed into customers targets and ambitions
• Other, please specify

Change to supplier operations

• Implementation of energy reduction projects
• Increased levels of purchased renewable energy
• Undertaking life-cycle assessment
• Other, please specify

Other

• Other, please specify

(SC2.2) Have requests or initiatives by CDP Supply Chain members prompted your organization to undertake organizational-level emissions reduction initiatives?
Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(SC2.2a) Specify the requesting member(s) that have driven organizational-level emissions reduction initiatives, and provide information on the initiatives.
Question dependencies

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This question only appears if you select “Yes” in response to SC2.2.

Change from 2020
No change

Connection to other frameworks
SDG
Goal 7: Affordable and clean energy

Response options
Please note that this table (for SC2.2a) is designed so that only the customers that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be
viewable at all.
Please complete the following table. The table is displayed over several rows for readability. You are able to add rows by using the “Add Row” button at the bottom of the table.
Requesting member

Initiative ID

Group type of project

Type of project

Select from:
[Drop-down menu of requesting members]

Select from:
[Drop-down menu of ID’s]

Select from:
Reduce Logistics Emissions

Select from drop-down options below

Description of the reduction initiative

Text field [maximum 2,500 characters]

•
• Change to provision of goods and services
• New product or service
• Relationship sustainability assessment
• Change to supplier operations
• Other, please specify

Emissions reduction for the reporting year in metric tons of CO 2e

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

Did you identify this opportunity as part of the CDP supply

Would you be happy for CDP supply chain members to

chain Action Exchange?

highlight this work in their external communication?

Select from:

Select from:

• Yes
• No

• Yes
• No

[Add Row]

Type of project drop-down options (column 4)
Select from:
Reduce Logistics Emissions

• Consolidated logistics
• Changing transportation mode (switch from aviation to rail)
• Route optimization
• Changed timing of logistics
• Other, please specify

Change to provision of goods and services
Reduced packaging weight

•
• More online/virtual provision of services
• Other, please specify

New product or service

• New product or service that reduces customers operational emissions
• New product or service that reduces customers products/services operational emissions
• New product or service that has a lower upstream emissions footprint
• Other, please specify

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Relationship sustainability assessment

• Assessing products or services life-cycle footprint to identify efficiencies
• Sustainability audit of existing relationship
• Aligning goals to feed into customers targets and ambitions
• Other, please specify

Change to supplier operations

• Implementation of energy reduction projects
• Increased levels of purchased renewable energy
• Undertaking life-cycle assessment
• Other, please specify

Other

• Other, please specify

@cdp | www.cdp.net

Action Exchange
Questions SC3.1 - SC3.2a on the CDP Action Exchange have been removed for the 2021 disclosure cycle.

Product (goods and services) level data
(SC4.1) Are you providing product level data for your organization’s goods or services?
Change from 2020
No change

Response options
Select one of the following options:

• Yes, I will provide data
• No, I am not providing data
(SC4.1a) Give the overall percentage of total emissions, for all Scopes, that are covered by these products.
Question dependencies
This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Change from 2020
No change

Response options
Percentage field [enter a percentage from 0-100 using a maximum of 2 decimal places]

(SC4.2a) Complete the following table for the goods/services for which you want to provide data.
Question dependencies
This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Change from 2020
No change

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

Description of good/ service

Type of product

SKU (Stock Keeping Unit)

Text field [maximum 2,400 characters]

Text field [maximum 2,400 characters]

Select from:
Final

Text field [maximum 50 characters]

•
• Intermediate

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Total emissions in kg CO 2e per unit

± % change from previous figure supplied

Date of previous figure supplied

Explanation of change

Methods used to estimate lifecycle emissions

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

Percentage field [enter a percentage from -1000 - 1000 using a
maximum of 10 decimal places]

Use the calendar button or enter dates manually in the
format DD/MM/YYYY.

Text field [maximum 2,400 characters]

Select from:
Bilan Carbone

•
• French Product Environmental Footprint
• Greenhouse Gas Accounting Sector Guidance for
Pharmaceutical Products and Medical Devices

• GHG Protocol Product Accounting & Reporting Standard
• ISO 14040 & 14044
• ISO 14025
• EU Product Environmental Footprint (EUPEF)
• PAS 2050
• WBCSD Life Cycle Metrics for Chemical Products
• Other, please specify
[Add Row]

(SC4.2b) Complete the following table with data for lifecycle stages of your goods and/or services.
Question dependencies
This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Change from 2020
No change

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

Please select the scope

Please select the lifecycle stage

Emissions at the lifecycle stage in kg CO 2e per unit

Is this stage under your ownership or control?

Text field [maximum 2,400 characters]

Select from:

Select from:

Numerical field [enter a range of 0-999,999,999,999 using a maximum of 10 decimal places]

Select from:

• Scope 1
• Scope 2
• Scope 3
• Scope 1 & 2
• Scope 1, 2 & 3
• Other, please specify

• Assembly
• Consumer use
• Cradle to gate
• Cradle to grave
• Distribution
• End of life/final disposal
• Energy/fuel
• Manufacturing
• Material acquisition
• Operation of premises
• Packaging
• Pre-processing processing
• Production
• Recycling
• Storage
• Transportation
• Waste
• Other, please specify

• Yes
• No

Type of data used

Data quality

If you are verifying/assuring this product emissions data, please tell us how

Select from:

Text field [maximum 2,500 characters]

Text field [maximum 5,000 characters]

• Primary
• Secondary
• Primary & secondary
[Add Row]

(SC4.2c) Please detail emissions reduction initiatives completed or planned for this product.

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Question dependencies
This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Change from 2020
No change

Response options
Please complete the following table. You are able to add rows by using the “Add Row” button at the bottom of the table.
Name of good/service

Initiative ID

Description of initiative

Completed or planned

Emissions reductions in kg CO 2e per unit

Text field [maximum 2,500 characters]

Select from:

Text field [maximum 2,500 characters]

Select from:

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

• Completed
• Ongoing
• Planned

[Drop-down of ID’s]

[Add Row]

(SC4.2d) Have any of the initiatives described in SC4.2c been driven by requesting CDP Supply Chain members?
Question dependencies
This question only appears if you select “Yes, I will provide data” in response to SC4.1.

Change from 2020
No change

Response options
Select one of the following options:

• Yes
• No
(SC4.2e) Explain which initiatives have been driven by requesting members.
Question dependencies
This question only appears if you select “Yes” in response to SC4.2d.

Change from 2020
No change

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

Please note that this table (for SC4.2e) is designed so that only the customer that you select in column 1 (“Requesting member”) will be able to see the data relevant to them. If you enter an answer without selecting a requesting member, your answer will not be
viewable at all.

Requesting member

Name of good/service

Initiative ID

Select from:

Text field [maximum 2,500 characters]

Select from:

[Drop-down menu of requesting members]

[Drop-down of ID’s]

[Add Row]

Terms for responding to Investors (2021 Climate Change)

These terms apply if you are submitting a response to the CDP Climate Change Questionnaire 2021 to Investors. If you are also submitting a response to Supply Chain Members the Terms for responding to Supply Chain Members (2021 Climate

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Change), below, will also apply.

1.DEFINITIONS

Billing Company: means the organization determined in accordance with the table at the end of these terms.
CDP: means CDP Worldwide, a charitable company registered with the Charity Commission of England and Wales (registered charity no. 1122330 and a company number 05013650). References to “ we”, “our” and “us” in these terms are references to CDP and
the Billing Company.
Deadline: means 28 July 2021.
Fee: means the fee set out in the table at the end of these terms, which is exclusive of any applicable taxes.
Full Version: means the version of the Questionnaire which contains all questions that are applicable to you.
Minimum Version: means the version of the Questionnaire which contains a subset of the questions included in the Full Version.
Personal Data: means data which relates to an individual who can be identified from the data, such as a person’s name and job title.
Questionnaire: means the Full Version and the Minimum Version of the CDP Climate Change Questionnaire 2021.
Responding Company: means the company responding to the Questionnaire. References to “ you” and “your” in these terms are references to the Responding Company.

2.PARTIES

The parties to these terms shall be CDP, the Billing Company (where the Billing Company is not CDP) and the Responding Company.

3.THESE TERMS

These are the terms that apply when you submit a response to our Questionnaire to Investors. If you do not agree to these terms, please contact us at [email protected] to discuss them with us.

4.RESPONDING TO OUR QUESTIONNAIRE

General. When responding to our Questionnaire, you will be given a choice as to whether your response can be made public or whether your response is non-public. We strongly encourage you to make your response public.
Deadline for responding. You must submit your response to us using our online response system by the Deadline for your response to be eligible for scoring. If you submit your response after the Deadline but on or before 30 September 2021 (the date our online
response system will close in 2021) it will not be scored and may not be included in any report, data product or other analysis.

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Public responses. If you agree that your response can be made public, we may use and make it available as soon as it is received by CDP for all purposes that we decide (whether for a fee or otherwise), including, for example, making your response available on
our website, to our investor signatories and other third parties and scoring your response.
Non-public responses. If your response is non-public, we may use it only as follows:
(a) make it available as soon as it is received by CDP to our investor signatories from time to time (as listed on our website) either directly or through Bloomberg terminals, for any use within their organizations but not for publication unless any data from your
response has been anonymized or aggregated in such manner that it has the effect of being anonymized;
(b) make it available as soon as it is received by CDP to our group companies, companies we license to operate using the CDP name and brand (for example, CDP North America, Inc and CDP Europe AISBL), our country partners, research partners, report
writers and scoring partners (each from time to time):
(i) to score your response; and
(ii) for any other use within their organizations but not for publication unless any data from your response has been anonymized or aggregated in such manner that it has the effect of being anonymized;
(c) as soon as your response is received by CDP, list your company on our website or otherwise make it known that your company has responded to our Questionnaire.
Amending your response. You may reopen a response you have submitted before the Deadline (28 July 2021). To do so you must notify us that you wish to reopen your response by 14 July 2021 and you must resubmit it by the Deadline for it to be eligible for
scoring. If you choose not to submit your reopened response before the ORS closes for submissions (on 30 September 2021), your original submission will be stored within the disclosure system but no further processing will be undertaken, meaning that we will
not use it and it will no longer be made available to our investor signatories or other third parties.
From 15 July 2021, amendments to submitted responses can only be made by our staff and at our discretion and we may charge a fee for making them. Most such amendments to your response will be made from 4 October 2021 at the earliest. Please note that
the final date for requesting an amendment is 30 November 2021 and any changes you request to your submitted response from 15 July 2021 may not be reflected in any score, report, data product or other analysis or use of your response. Please email
[email protected] for more information about amending your response.
Scoring of responses to the Full Version (of the Questionnaire). If you submit your response to the Full Version in English using our online response system:
(a) by the Deadline, your response will be scored;
(b) after the Deadline but on or before 11 August 2021 you can request an ‘On-Demand’ score for a fee. Only a limited number of On-Demand scores are available in 2021 so your request may not be granted. Please contact your local CDP office for more information about On-Demand scoring.

Please contact your local CDP office for information about scoring if you intend to submit your response in a language other than English.
Scoring of responses to the Minimum Version (of the Questionnaire). Responses to the Minimum Version will only be scored in certain circumstances. Please contact your local CDP office for further information.
Publication and use of scores. If you are responding to a CDP Climate Change Questionnaire for the first time you may choose for your score to be “private” but in all other cases CDP may publish your score, and use and make it available for all purposes that
we decide (whether for a fee or otherwise), regardless of whether your response is public or non-public. If you choose for your score to be “private”, unless you achieve an A grade in which case we may make your score public, we may only make it available to our
group companies, companies we license to operate using the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time), in each case for any use within their organizations but not for publication.
Note that if you also submit your response to Supply Chain Members it will also be available to any Supply Chain Member that has asked you to respond to the Questionnaire. For further details please see the Terms for responding to Supply Chain Members
(2021 Climate Change).

5.FEE

Fee. We are a not-for-profit organization and charge certain companies an annual administrative fee to enable us to maintain the disclosure system. Unless you are exempt from paying the Fee, as set out below, if you are listed, incorporated or headquartered in a
country/region that is listed in the next paragraph, you are required to pay the Fee plus any applicable taxes. The Fee is payable once regardless of how many responses (climate change, forests and water security) you submit in 2021. Please note that we may
charge an additional fee if you want to amend your response after the Deadline or if you submit your response after the Deadline and you would like it to be scored.
Countries/regions where the Fee applies. A Responding Company will be required to pay the Fee if it is listed, incorporated or headquartered in any one of the following countries/regions:
Algeria, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Bahamas, Bahrain, Barbados, Belarus, Belgium, Belize, Bermuda, Bolivia, Brazil, British Virgin Islands, Canada, Cayman Islands, Channel Islands, Chile, Colombia, Costa Rica, Cote d’Ivoire,

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Cuba, Democratic Republic of Congo, Denmark, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Finland, France, Gabon, Georgia, Germany, Grenada, Guatemala, Guernsey, Guyana, Haiti, Honduras, Hong Kong, Iceland, India, Indonesia, Iran
(Islamic Republic of), Ireland, Israel, Italy, Japan, Jamaica, Kazakhstan, Kenya, Kuwait, Luxembourg, Malaysia, Mexico, Mongolia, Netherlands, New Zealand, Nicaragua, Nigeria, Norway, Oman, Pakistan, Panama, Paraguay, Peru, Philippines, Portugal, Qatar,
Russian Federation, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Saudi Arabia, Singapore, South Africa, South Korea, Spain, Suriname, Sweden, Switzerland, Taiwan, Thailand, Trinidad and Tobago, Turkey, Tuvalu, United Arab Emirates,
the UK, the USA, Uruguay, Venezuela, Vietnam or Yemen.
Exemptions from the Fee. A Responding Company is exempt from paying the Fee if:
(a) it falls within one of CDP’s investor samples and it has not submitted a response to CDP in the last three years; or
(b) it is responding only to CDP’s supply chain request.
Please note we will decide in our absolute discretion as to whether the Fee is payable or not and we will notify you before you submit your response. A full list of companies in our investor samples is available on our website.
Payment of the Fee. You must pay the Fee by credit or debit card or request an invoice via CDP’s online corporate dashboard, which must be paid within such time as set out in the invoice. Please note that you will not be able to submit your response unless you
have paid the Fee, you have requested an invoice or you are exempt from paying the Fee.

6.RIGHTS IN THE RESPONSES

Ownership. All intellectual property rights in your response will be owned by you or your licensors.
License. You grant to us, or shall procure for us, a perpetual, irrevocable, non-exclusive, assignable, sub-licensable, royalty-free and global license to use your response and any copyright and data base rights in your response for the uses set out in these terms.

7.IMPORTANT REPRESENTATIONS

You confirm that:
(a) the person submitting the response to us is authorized by you to submit the response;
(b) you have obtained all necessary consents and permissions to submit the response to us; and
(c) the response that you submit:
(i) does not infringe the rights of any third party (including privacy, publicity or intellectual property rights);
(ii) does not defame any third party; and
(iii) does not include any Personal Data.

8.LIABILITY

We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors; for fraud or fraudulent
misrepresentation.

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We are not liable for business losses. Subject to these terms, CDP and the Billing Company have no liability to you in any circumstances for any loss of revenue, loss of profit, loss of business, business interruption, loss of business opportunity, loss of goodwill,
loss of reputation, loss of, damage to or corruption of data or software or any indirect or consequential loss or damage.
Exclusion of liability. Subject to these terms, CDP and the Billing Company have no liability to you in any circumstances arising from the content or submission of your response to us, our use of your response or your score and/or the use of your response or
your score by any third parties.
Limitation of liability. Subject to these terms, CDP and the Billing Company’s total liability to you in all circumstances shall be limited to an amount equivalent to the Fee or to £785 if you are not required to pay the Fee.

9.GENERAL

We may transfer our rights to someone else. We may transfer our rights and obligations under these terms to another organization.
Nobody else has any rights under these terms. These terms are between you and us. No other person shall have any rights to enforce any of its terms.
Entire agreement. These terms constitute the entire agreement between you and us unless you also choose to share your response with supply chain members, in which case you will also be subject to our Terms for responding to Supply Chain Members (2021
Climate Change).
Variation. CDP (acting on its own behalf and the Billing Company’s behalf, if applicable) reserves the right to change these terms at any time. Such changes shall be effective immediately or such other time as CDP elects. In the event of any materially adverse
changes, you may request to withdraw your response within 30 days of us notifying you of the change.
If a court finds part of these terms illegal, the rest will continue in force. Each of the paragraphs of these terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and
effect.
Governing law and jurisdiction. These terms are governed by English law and you and us both agree to the exclusive jurisdiction of the English courts to resolve any dispute or claim arising out of or in connection with these terms or their subject matter or
formation.
Language. If these terms are translated into any language other than English, the English language version will prevail.

10.AMOUNT OF FEE

Location of Responding Company

Fee (exclusive of any applicable taxes)

Brazil

BRL 4,000

India

INR 67,000

Japan

JPY 97,500

UK

GBP 785

Europe (excluding UK)

EUR 925

Rest of the world

USD 975

11.BILLING COMPANY

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Billing Company

Location of Responding Company

CDP Worldwide

Algeria, Australia, Bahamas, Bahrain, Belarus, Bermuda, British Virgin Islands, Cayman Islands, Channel Islands, Cote d’Ivoire, Democratic Republic of Congo, Egypt, Gabon, Hong Kong, Indonesia, Iran (Islamic Republic of), Ireland, Israel, Georgia, Guernsey,
Kazakhstan, Kenya, Kuwait, Malaysia, Mongolia, New Zealand, Nigeria, Oman, Pakistan, Philippines, Qatar, Russian Federation, Saudi Arabia, Singapore, South Africa, South Korea, Taiwan, Thailand, Turkey, Tuvalu, United Arab Emirates, United Kingdom,
Vietnam, Yemen

CDP Worldwide (Europe) gGmbH

Austria, Belgium, Denmark, Finland, France, Germany, Iceland, Italy, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland

CDP North America, Inc

Canada, USA

Carbon Disclosure Project (Latin America)

Antigua and Barbuda, Argentina, Aruba, Bahamas, Barbados, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominica, Dominican Republic, Ecuador, El Salvador, Grenada, Guatemala, Guyana, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama,
Paraguay, Peru, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago, Uruguay, Venezuela

CDP Operations India Private Limited

India

一般社団法人
CDP Worldwide-Japan

Japan

If the Responding Company is located in a territory that is not listed in the table above, the Billing Company shall be CDP Worldwide.

Terms for responding to Supply Chain Members (2021 Climate Change)

These terms apply if you are submitting a response to the CDP Climate Change Questionnaire 2021 to Supply Chain Members. If you are also submitting a response to Investors the Terms for responding to Investors (2021 Climate Change),
above, will also apply.

1.DEFINITIONS

CDP: means CDP Worldwide, a charitable company registered with the Charity Commission of England and Wales (registered charity no. 1122330 and a company number 05013650). References to “ we”, “our” and “us” in these terms are references to CDP.
Deadline: means 28 July 2021.
Full Version: means the version of the Questionnaire which contains all questions that are applicable to you.
Minimum Version: means the version of the Questionnaire which contains a subset of the questions included in the Full Version.
Personal Data: means data which relates to an individual who can be identified from the data, such as a person’s name and job title.
Questionnaire: means the Full Version and the Minimum Version of the CDP Climate Change Questionnaire 2021.
Responding Company: means the company responding to the Questionnaire. References to “ you” and “your” in these terms are references to the Responding Company.
Supply Chain Member: means an organization that is requesting data from its suppliers.

2.PARTIES

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The parties to these terms shall be CDP and the Responding Company.

3.THESE TERMS

These are the terms that apply when you submit a response to our Questionnaire to Supply Chain Members. If you do not agree to these terms, please contact us at [email protected] to discuss them with us.

4.RESPONDING TO OUR QUESTIONNAIRE

General. When responding to our Questionnaire, you will be given a choice as to whether your response can be made public or whether your response is non-public. We strongly encourage you to make your response public, but in either case, we will not divulge
the relationship between you and any Supply Chain Member that has asked you to respond other than to our group companies, companies we license to operate using the CDP name and brand (for example, CDP North America, Inc and CDP Europe AISBL), our
country partners, research partners, report writers and scoring partners (each from time to time), all of which are obliged to keep such relationship confidential.
Deadline for responding. You must submit your response to us using our online response system by the Deadline for your response to be eligible for scoring. If you submit your response after the Deadline but on or before 30 September 2021 (the date our online
response system will close in 2021) it will not be scored and may not be included in any report, data product or other analysis.
Public responses. If you agree that your response can be made public, we may use and make it available as soon as it is received by CDP for all purposes that we decide (whether for a fee or otherwise), including, for example, making your response available on
our website, to our investor signatories and other third parties and scoring your response. Note that information you submit within the Supply Chain module (2021 Climate Change) will be treated as non-public (see below for details).
Non-public responses. If your response is non-public, we may use it only as follows:
(a) make it available as soon as it is received by CDP to any Supply Chain Member that has asked you to respond to the Questionnaire for any use within their organization but not for publication unless any data from your response has been anonymized or
aggregated in such manner that it has the effect of being anonymized;
(b) make it available as soon as it is received by CDP to our group companies, companies we license to use the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time):
(i) to score your response; and
(ii) for any other use within their organizations but not for publication unless any data from your response has been anonymized or aggregated in such manner that it has the effect of being anonymized;
Supply Chain module (2021 Climate Change). Information you submit in response to the Supply Chain module (2021 Climate Change) (questions SC0, SC1, SC2 and SC4 of the Questionnaire) will be treated as non-public even if you choose to make your
response public. Questions SC1.1, SC2.1, SC2.2a and SC4.2e ask you to select a Supply Chain Member using a drop-down menu in our online response system, and only the Supply Chain Member you select for each row will have access to the information in it.
For all other questions in the Supply Chain module (2021 Climate Change) the information you submit will be accessible to any Supply Chain Member that has asked you to respond to the Questionnaire. All information you submit in the Supply Chain module (2021
Climate Change) will be accessible to CDP and to our group companies, companies we license to operate using the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time), all of which are obliged
to keep such information confidential.
Amending your response. You may reopen a response you have submitted before the Deadline (28 July 2021). To do so you must notify us that you wish to reopen your response by 14 July 2021 and you must resubmit it by the Deadline for it to be eligible for
scoring. If you choose not to submit your reopened response before the ORS closes for submissions (on 30 September 2021), your original submission will be stored within the disclosure system but no further processing will be undertaken, meaning that we will
not use it and it will no longer be made available to our investor signatories or other third parties.
From 15 July 2021, amendments to submitted responses can only be made by our staff and at our discretion and we may charge a fee for making them. Most such amendments to your response will be made from 4 October 2021 at the earliest. Please note that
the final date for requesting an amendment is 30 November 2021 and any changes you request to your submitted response from 15 July 2021 may not be reflected in any score, report, data product or other analysis or use of your response. Please email
[email protected] for more information about amending your response.
Scoring of responses to the Full Version (of the Questionnaire). If you submit your response to the Full Version in English using our online response system:

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(a) by the Deadline, your response will be scored;
(b) after the Deadline but on or before 11 August 2021 you can request an ‘On-Demand’ score for a fee. Only a limited number of On-Demand scores are available in 2021 so your request may not be granted. Please contact your local CDP office for more information about On-Demand scoring.

Please contact your local CDP office for information about scoring if you intend to submit your response in a language other than English.
Scoring of responses to the Minimum Version (of the Questionnaire). Responses to the Minimum Version will only be scored in certain circumstances. Please contact your local CDP office for further information.
Publication of scores. Unless you achieve an A grade, in which case we may make your score public, we may only make your score available to any Supply Chain Member that has asked you to respond to the Questionnaire, our group companies, companies we
license to operate using the CDP name and brand, our country partners, research partners, report writers and scoring partners (each from time to time), in each case for any use within their organizations but not for publication.

5.RIGHTS IN THE RESPONSES

Ownership. All intellectual property rights in your response will be owned by you or your licensors.
License. You grant to us, or shall procure for us, a perpetual, irrevocable, non-exclusive, assignable, sub-licensable, royalty-free and global license to use your response and any copyright and data base rights in your response for the uses set out in these terms.

6.IMPORTANT REPRESENTATIONS

You confirm that:
(a) the person submitting the response to us is authorized by you to submit the response;
(b) you have obtained all necessary consents and permissions to submit the response to us; and
(c) the response that you submit:
(i) does not infringe the rights of any third party (including privacy, publicity or intellectual property rights);
(ii) does not defame any third party; and
(iii) does not include any Personal Data.

7.LIABILITY

We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors; for fraud or fraudulent
misrepresentation.
We are not liable for business losses. Subject to these terms, CDP has no liability to you in any circumstances for any loss of revenue, loss of profit, loss of business, business interruption, loss of business opportunity, loss of goodwill, loss of reputation, loss of,
damage to or corruption of data or software or any indirect or consequential loss or damage.

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Exclusion of liability. Subject to these terms, CDP has no liability to you in any circumstances arising from the content or submission of your response to us, our use of your response or your score and/or the use of your response or your score by any third
parties.
Limitation of liability. Subject to these terms, CDP’s total liability to you in all circumstances shall be limited to £785.

8.GENERAL

We may transfer our rights to someone else. We may transfer our rights and obligations under these terms to another organization.
Nobody else has any rights under these terms. These terms are between you and us. No other person shall have any rights to enforce any of its terms.
Entire agreement. These terms constitute the entire agreement between you and us, unless you also choose to share your response with investors in which case you will also be subject to our Terms for responding to Investors (2021 Climate Change).
Variation. CDP reserves the right to change these terms at any time. Such changes shall be effective immediately or such other time as CDP elects. In the event of any materially adverse changes, you may request to withdraw your response within 30 days of us
notifying you of the change.
If a court finds part of these terms illegal, the rest will continue in force. Each of the paragraphs of these terms operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and
effect.
Governing law and jurisdiction. These terms are governed by English law and you and us both agree to the exclusive jurisdiction of the English courts to resolve any dispute or claim arising out of or in connection with these terms or their subject matter or
formation.
Language. If these terms are translated into any language other than English, the English language version will prevail.

About CDP
CDP is an international non-profit that drives companies and governments to reduce their greenhouse gas emissions, safeguard water resources and protect forests.
Voted number one climate research provider by investors and working with institutional investors with assets of US$110 trillion, we leverage investor and buyer power to motivate companies to disclose and manage their environmental impacts.
Please visit www.cdp.net or follow us @CDP to find out more.
What is the legal status of CDP?
CDP Worldwide (CDP) is a UK Registered Charity no. 1122330 and a company limited by guarantee registered in England and Wales no. 05013650. The charity has subsidiaries in China, Brazil, Japan and India over which it exercises control through ownership or
board representation. In the US, CDP North America, Inc. is an independently incorporated affiliate which has United States IRS 501(c)(3) charitable status, and in Germany CDP Europe Services is also an independently incorporated affiliate with charitable status.

© 2021 CDP Worldwide

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