Linking GRI and CDP:

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1 Linking GRI and : How are the Global Reporting Initiative Guidelines and the Carbon Disclosure Project questions aligned? GRI Research & Development Series Topics Reporting Practices Tools This document is available for free download on and

2 About GRI s Research and Development Publication Series GRI s world class research and development program supports a commitment to continuous improvement by investigating challenging issues around reporting and innovating new ways to apply the GRI Reporting Framework in conjunction with other standards. Publications in the GRI Research and Development Series are presented in three categories: Research on implications of reporting related to subjects such as biodiversity and gender Tracking of reporting practices, implementation of the GRI Reporting Framework and assessing new scenarios Guidance for using the GRI Reporting Framework in combination with other standards Copyright This document is copyright-protected by Stichting Global Reporting Initiative (GRI) and Carbon Disclosure Project (). The reproduction and distribution of this document for information and/or use in preparing a sustainability report is permitted without prior permission from GRI and. However neither this document nor any extract from it may be reproduced, stored, translated, or transferred in any form or by any means (electronic, mechanical, photocopies, recorded, or otherwise) for any other purpose without prior written permission from GRI and. Global Reporting Initiative, the Global Reporting Initiative logo, Sustainability Reporting Guidelines, and GRI are trademarks of the Global Reporting Initiative GRI & ISBN number: This document Linking GRI and : How do the Global Reporting Initiative Reporting Guidelines match with the Carbon Disclosure Project questions? falls under the Tools category GRI &

3 Acknowledgements The Global Reporting Initiative Global Reporting Initiative (GRI) is a network-based non-governmental organization that aims to drive sustainability reporting and environmental, social and governance (ESG) disclosure by all organizations. GRI produces the world s most widely used Sustainability Reporting Framework to enable this drive towards greater transparency. The Framework, incorporating the Reporting Guidelines, sets out the Principles and Indicators organizations can use to measure and report their economic, environmental, and social performance. GRI is committed to continuously improving and increasing the use of the Guidelines, which are freely available to the public. GRI was founded in the US in 1997 by CERES and the United Nations Environment Program (UNEP) and was originally based in Boston, Massachusetts. In 2002, GRI moved its central office to Amsterdam, where the Secretariat is currently located. GRI also has regional Focal Points in Australia, Brazil, China, India and the USA. The Carbon Disclosure Project The Carbon Disclosure Project is an independent notfor-profit organization holding the largest database of primary corporate climate change information in the world. Thousands of organizations from across the world s major economies measure and disclose their greenhouse gas emissions and climate change strategies through. The puts this information at the heart of financial and policy decision-making. Website: Linking GRI and Website: Research conducted by: Maaike Fleur, GRI Andrea Smith, Design Series: Tuuli Sauren, INSPIRIT International Communications Esra Suel, GRI Research and Development Series

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5 Addendum: GRI Linkages The following represents amendments to this 2011 document as a result of changes to the 2012 information request. Page 2 row amendments Q8.6b: The drop-down selections have changed in columns 1 and 2. Level of verification or assurance Relevant verification standard Relevant statement attached Select from: Not applicable; Limited assurance; Moderate assurance; Reasonable assurance; High assurance; Verification/assurance underway. Select from: AA1000 Assurance Standard; AT101; EC Directive 2003/87/EC Annex V and 2007/589/EC as amended (EU ETS compliance); ISAE 3000; ISO ; The Climate Registry; CCX; ASAE3000; Australia NGER; California Mandatory GHG Reporting Regulations; Other, please specify. Page 4 row amendments Q 5.1 and 5.1a-i: These questions are about climate change-related risks. This amendment is to point out that the set of questions (6.1 and 6.1a-i) about opportunities follow the same pattern as those about risks with the words "risk" and "risks" being substituted by the words "opportunity" and "opportunities". Page 7 GRI EN5 Energy saved due to conservation and efficiency improvements row amendments does not request data on actions to conserve energy. However, actions to reduce energy consumption may result in GHG emission reductions. Questions about actions to reduce GHG emissions have changed from 3.3 and 3.3a in 2011 to 3.3, 3.3a and 3.3b in The 2012 questions are shown overleaf: Addendum: 2012 GRI Linkages i

6 Q3.3: Did you have emissions reduction initiatives that were active within the reporting year (this can include those in the planning and implementation phases) If the answer is yes, companies are asked to complete questions 3.3a and 3.3b Q3.3a: Please identify the total number of projects at each stage of development, and for those in the implementation stages, the estimated CO2e savings Stage of development Number of projects Total estimated annual CO2e savings (only for rows marked *) Under investigation To be implemented* Implementation commenced* Implemented* Not to be implemented Q3.3b: For those initiatives implemented in the reporting year, please provide details in the table below. Activity type Description of activity Estimated annual CO2e savings Annual monetary savings (unit currency) Investment required (unit currency) Payback period Changes in total Scope 1 and Scope 2 emissions year-on-year may be due to energy-saving activities. This can be reported in answer to 's question 13.1a shown later. GRI EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. row amendment Q3.2a part iii has had the following underlined text inserted: The methodology, assumptions, emission factors and global warming potentials (if you have expressed your carbon saving figure in CO2e) used for your estimations. row amendments GRI Indicator EN6 is focused on energy. However, initiatives reported in response to EN6 may result in GHG emission reductions. The potential for products to enable emissions to be avoided can be given in answer to 's questions 3.2 and 3.2a and 4.1 in the Supply Chain module (note this module is referred to as the Supplier Module in the 2011 document). Product design initiatives that may lead to GHG emission reductions can also be reported in answer to questions 3.3, 3.3a, 3.3b. Changes in the emission figures given for certain categories of Scope 3 emissions year-on-year may be due to energy initiatives related to products. This can be reported in answer to 's question 15.3a. Information provided in addressing EN6 compilation 2.3 could be used as part of an answer to 's question 15.1 on how emissions for certain S3 categories have been calculated. Questions 15.1 and 15.3a are shown later in this document. ii Addendum: 2012 GRI Linkages

7 Page 8 EN7 Initiatives to reduce indirect energy consumption and reductions achieved. row amendments The text has been changed to the following: does not directly request data on actions to conserve energy. However, actions to reduce energy consumption may result in GHG emission reduction. Actions to reduce GHG emissions are covered in questions 3.3, 3.3a, and 3.3b. Changes in emissions in certain categories of Scope 3 year-on-year may be due to energy-saving actions related to the area covered in EN7 compilation 2.2. This can be reported in answer to 's question 15.3a shown later. Page 9 row amendment Q8.5 has been amended to the following: Scope 1 emissions: Uncertainty range Scope 1 emissions: Main sources of uncertainty Scope 1 emissions: Please expand on the uncertainty in your data Scope 2 emissions: Uncertainty range Scope 2 emissions: Main sources of uncertainty Scope 2 emissions: Please expand on the uncertainty in your data In columns 1 and 4, companies are asked to select from ranges of uncertainty e.g. More than 5% but less than or equal to 10% Columns 2 and 5 have the following tick box selections: Data Gaps Assumptions Extrapolation Metering/ Measurement Constraints Sampling Data Management No Sources of Uncertainty Other, please specify Addendum: 2012 GRI Linkages iii

8 Page 10 row amendments Q8.2b has had the Associates row deleted following revision of the CCRF. Q8.2c Please provide your gross global Scope 1 emission figures in metric tonnes of CO2e Total Part 1. This is now the sum of the two (not three) rows in Q8.2b. Q8.2d has been amended to the following: Boundary Gross global Scope 1 emissions (metric tonnes CO2e) Comment Associates Emissions from operationally controlled and/or other entities/activities/facilities Page 11 row amendments Q8.3b has had the Associates row deleted following revision of the CCRF. Q8.3c Please provide your gross global Scope 2 emission figures in metric tonnes of CO2e Total Part 1. This is the sum of the two rows in Q8.3b. Q8.3d has been amended to the following: Boundary Gross global Scope 2 emissions (metric tonnes CO2e) Comment Associates Emissions from operationally controlled and/or other entities/activities/facilities row amendments The reference to boxes 12 and 13 changes to boxes 11 and 12. The URL is now iv Addendum: 2012 GRI Linkages

9 Page 12 row amendments The Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard has been finalized and can be found here: This has led to the list of drop-down menu options used in column 1 being amended. Q15.1: Please provide data on sources of Scope 3 emissions that are relevant to your organization. Sources of Scope 3 emissions Emissions (in metric tonnes of CO2-e) Methodology If you cannot provide a figure for emissions, please describe them Companies are asked to select from a list of sources of S3 emissions: Purchased goods & services Capital goods Fuel- and energy-related activities (not included in Scopes 1 or 2) Upstream transportation & distribution Waste generated in operations Business travel Employee commuting Upstream leased assets Investments Downstream transportation and distribution Processing of sold products Use of sold products End-of-life treatment of sold products Downstream leased assets Franchises Other (upstream) Other (downstream) Page 13 row amendments What was question 3.3a in 2011 becomes 3.3b in 2012 with slightly different wording and columns. Q3.3b has been reproduced on earlier. This covers individual or programmatic reduction initiatives. At a corporate level, requests information on the reasons why Scope 1, 2 and 3 emissions have varied year-on-year (questions 13.1, 13.1a and 15.3 and 15.3a). Decreases due to emission reduction initiatives can be reported in response to those questions. Q13.1: How do your absolute emissions (Scope 1 and 2 combined) for the reporting year compare to the previous year? If companies specify Increased, Decreased or No change, they are presented with Q13.1a: Please complete the table. Reason Emissions value (percentage) Direction of change Comment Questions 15.3 and 15.3a are reproduced below. Addendum: 2012 GRI Linkages v

10 Q15.3: Are you able to compare your Scope 3 emissions for the reporting year with those for the previous year for any sources? If so, companies are presented with Q15.3a: Please complete the table. Sources of Scope 3 emissions Reason for change Emissions value (percentage) Direction of change Comment The drop-down list of options for column 1 headed Sources of Scope 3 emissions is the same as for column 1 of Q15.1. row amendments The section has been amended and the new text is given below: GRI does not invite reporting on anticipated reductions of GHG emissions. However, does request estimates of expected emission reductions in answer to Q3.3a. GRI does also not invite reporting on monetary savings, investment costs or payback period under this Indicator. Please see EN30. requests that organizations state whether emission reduction activities are voluntary or mandatory in the column Description of activity in the table that forms question 3.3b. Please note that question 3.3b only applies to initiatives that were implemented in the reporting year. In Q13.1a, companies are asked to the quantify the factors that have caused their Scope 1 and Scope 2 emissions to change between the current reporting period and the previous one. Emission reduction actions identified in EN18 may be one of the factors. Question 15.3a covers the factors that have caused different categories of Scope 3 emissions to vary year-onyear. Again emission reduction actions identified in EN18 may be one of those factors. Page 13 row amendments questions 3.3 and 3.3a have been replaced by questions 3.3, 3.3a and 3.3b. Question 3.2a part iii has had the following underlined text inserted: The methodology, assumptions, emission factors and global warming potentials (if you have expressed your carbon saving figure in CO2e) used for your estimations. The Supplier Module is now known as the Supply Chain Module. 's question 15.3a covers the factors that have caused different categories of Scope 3 emissions to vary year-on-year. Emission reduction actions identified in EN16 may be one of those factors. Therefore Q15.3a reproduced earlier should also be viewed. row amendments The section has been amended and the new text is given below: GRI Indicator EN26 covers more issues than GHG emissions: only requests data related to GHG emissions. Anticipated emission reduction is not included in the GRI Guidelines, only those that have already occurred. does request estimates of expected emission reductions in answer to Q3.3a. s questions 3.2 and 3.2a and 3.3, 3.3a, and 3.3b would capture reduced GHG emissions that result from changes to the product designed to reduce emissions in the use and end-of-life phases. GRI Indicator EN18 Initiatives to reduce greenhouse gas emission and reductions achieved includes in the Relevance section Tracking and reducing greenhouse gas emissions can improve the overall life cycle vi Addendum: 2012 GRI Linkages

11 performance of products and services, and serve as part of a comprehensive design-for-environment program. Information about the methodology used to calculate emissions associated with phases in the lifecycle of products (EN26 compilation 2.3) could feed into answers to 's question on Scope 3 emission methodologies in Q15.1. 's question 15.3a covers the factors that have caused different categories of Scope 3 emissions to vary year-on-year. Emission reduction actions identified in EN16 may be one of those factors. Page 16 row amendments Please see the new version of s Q15.1 given above. row amendments This section has had text added to it and now reads: categorizes emissions according to the GHG Protocol Corporate Accounting and Reporting Standard ( standards/corporate-standard). This groups emissions into scopes. Please see the standard for information on how to classify emissions into scopes 1, 2 and 3. Transport-related emissions may fall into scopes 1 or 3 depending on if the vehicles are leased, the type of lease and the organizational boundary selected by the reporting company. See GHG Protocol Corporate Accounting and Reporting Standard appendix F for the treatment of leased assets. Please also see revised questions 8.2 on Scope 1 emissions and 15.1 on Scope 3 emissions reproduced earlier. If vehicles powered by purchased electricity are used, the associated emissions would fall into Scope 2 or Scope 3 again depending on whether the vehicles are leased, the type of lease and organizational boundary selected. See the document on leased assets for more information. If the emissions fall under Scope 2, they should be reported under Q8.3 which mirrors the Scope 1 question 8.2. Emission mitigation actions that could fall under compilation 2.4 could be reported in answer to 's questions 3.3, 3.3a, and 3.3b. At a corporate level, requests information on the reasons why Scope 1, 2 and 3 emissions have varied year-on-year (questions 13.1, 13.1a and 15.3 and 15.3a). Decreases due to emission reduction initiatives can be reported in response to those questions. Page 17 row amendments What was question 3.3a in 2011 becomes 3.3b in 2012 with slightly different wording and columns. Q3.3b has been reproduced earlier. This covers individual or programmatic reduction initiatives. row amendments The reference to questions 3.3 and 3.3a should now include 3.3, 3.3a, and 3.3b. Addendum: 2012 GRI Linkages vii

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13 Introduction Over 3,000 organizations in some 60 countries around the world now measure and disclose their greenhouse gas emissions and climate change strategies through, and close to 1,900 organizations published a GRI based report in Both the Global Reporting Initiative s Reporting Framework and the Carbon Disclosure Project s questionnaire invite reporting on climate change. The GRI Guidelines cover a wide range of sustainability topics including carbon-related information. GRI and have agreed to collaborate in the development of Sector Supplements and feedback on each other s guidelines/questionnaires. This will lead to the organizations seeking opportunities to align their questions so as to lead to more and better quality reporting and has provided GRI Working Group members with guidance for drafting sector reporting indicators. The coordination between the and GRI results in How do GRI and compare? The linkage table on the following pages includes the relevant GRI Guidelines Profile Disclosures and Performance Indicators (plus Indicator Protocol Compilation section) and relevant questions from Investor and Supply Chain 2011 programs. These programs have a common core module of questions, which this document covers. Supply Chain has an additional module of questions - the Supplier Module - and this document also covers that module. 's sector specific modules and GRI s Sector Supplements are not covered by this document. The following table shows where overlap exists Disclosures and Performance Indicators and s questions. This will enable reporters to use or adapt the same data in both reporting processes. Explanation of Scopes can be found in the GHG Protocol Corporate Accounting and Reporting Standard org/standards/corporatestandard. The second version is published in relation with the launch of the G3.1 version of the GRI Guidelines and the Investor and Supply Chain 2011 questions. Linking GRI and 1 GRI Research and Development Series

14 Linkage T able GRI 3. Report parameters Assurance 3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). Q8.6: Companies are asked to respond to this question by selecting one of the options from the list below, which will be available as a drop down menu in the Online Response System (ORS). No emissions data provided Q8.6a: Companies are asked to identify what proporoptions: More than 0% but less than or equal to 20% More than 20% but less than or equal to 40% More than 40% but less than or equal to 60% More than 60% but less than or equal to 80% More than 80% but less than or equal to 90% More than 90% but less than or equal to 100% Q8.6b: Select from: Limited assurance Moderate assurance Reasonable assurance Companies can add multiple rows. Relevant standard Select from: AA1000 Assurance Standard AT101 EC Directive 2003/87/EC Annex V and 2007/589/EC as amended ISAE 3000 ISO Other, please specify Relevant standard attached Use this text box to identify the attachment and then attach the statement at the bottom of the page in the ORS. If The same pattern of questions is repeated for Scope 2 (questions 8.7, 8.7a, 8.7b) and Scope 3 (questions 15.2, 15.2a, 15.2b). GRI invites reporting on all topics related to sustainable development. This includes narrative information on climate change issues as well as the social and economic issues covered by GRI. GRI asks companies to: Explain the relationship between the reporting organization and the assurance provider(s). This is not covered GRI &

15 GRI 4. Governance, Commitments, and Engagement Governance 4.9 mental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. - Q1.1: Where is the highest level of direct responsibility for climate change within your company? Companies are asked to respond to this question by selecting one of the options from the list below. Individual/Sub-set of the Board or other committee appointed by the Board; No individual or committee with overall responsibility for climate change. Q1.1a: Please identify the position of the individual or name of the committee with this responsibility Q2.1 :Please select the option that best describes your risk management procedures with regard to climate change risks and opportunities Integrated into multi-disciplinary company wide risk management processes There are no documented processes for assessing and managing risk and opportunities from climate change Q2.1a: Please provide further details Q2.2: Is climate change integrated into your business strategy? If a company answers: Yes, it is asked: Q2.1a: Please provide further details asks companies to state where the highest level of direct responsibility is. This question does not have a parallel within GRI s Indicarelated issues. However, the GRI disclosure is much broader, extending into other environmental, economic and social issues. Linking GRI and See also GRI Indicator EC2 compilation 2.1 below and the related comments. asks in 2.2 if climate change is integrated into the company s business strategy. If a company answers Yes, it is asked to give details. - is linked to the risks and opportunities and emissions reduction targets (requested in subsequent sections of the information request). 3 GRI Research and Development Series

16 GRI EC2 Financial Implications and other risks and opportunities for the organization s activities due to climate change. 2.1 Report whether the organization s senior governance body considered climate change and the risks and opportunities it presents to the organization. Regulatory risks (e.g., the cost of activities and systems to comply with new regulations); Opportunities to provide new technologies, products, or services to address challenges related to climate change; and Potential competitive advantages created for the organization by regulatory or other technology changes linked to climate change. the tools used to quantify. Q5.1: business operations, revenue or expenditure? Tick all that apply If a company selects Risks driven by regulation, the following question is presented: Q5.1a: Please describe your risks driven by changes in regulation ID Risk Driver Description Potential Impact Timeframe Direct/Indirect Likelihood Magnitude of Impact Companies are able to enter multiple risks. The ID column is a facility to help companies in identifying the risk or opportunity described in this initial question with further information given on that risk/opportunity in the subsequent question. The Risk driver column is a - umn is a drop-down list of potential impacts on the company. The timeframe column is a drop-down list of ranges of years. The Direct/ The last two columns are also drop-down lists of options. Q5.1b: risk and (iii) the costs associated with these actions This pattern of questions is repeated for Risks driven by changes in physical climate parameters and Risks driven by changes in other Companies that do not tick the Risks driven by regulation box at question 5.1 are asked: Q5.1g: Please explain why you do not consider your company to be exposed to risks driven by changes in regulation that have the potential to generate a substantive change in your business operations, revenue or expenditure. The same pattern is followed if companies do not tick Risks driven by changes in physical climate parameters or Risks driven by changes in other climate-related developments for the reporting company. requests data on risks and opportunities that have the potential to generate a substantive change in your business operations, revenue or expenditure. In, companies that state that they are not exposed to particular risks/opportunities are asked to explain their reasoning. could form part of an answer to s 2.1a. GRI Indicator EC2 compilation 2.1 covers similar ground to s 1.1. s 1.1 asks where the highest level of direct responsibility lies. has considered climate change. asks in 2.2 if climate change is integrated into the company s business strategy. If a company answers Yes, it is asked to give details. - is linked to the risks and opportunities and emissions reduction targets (requested in subsequent sections of the information request). information on whether the organization s senior governance body considered climate change and the risks and opportunities it presents to the organization. 4

17 GRI EN3 Direct energy consumption by primary energy source. 2.1 Direct energy sources purchased. Identify primary energy sources purchased by the reporting organization for its own consumption. This includes: Direct non-renewable energy sources including: Coal; Natural gas; and natural gas (LNG), butane, propane, ethane, etc. Direct renewable energy sources including: Biofuels; Ethanol; and Hydrogen. Note: Biomass is excluded from direct renewable energy sources for the purpose of reporting to the WRI/WBCSD GHG Protocol. For alignment with the WRI/WBCSD GHG Protocol, direct CO2 emissions from the combustion of biomass should be reported separately. 2.2 Direct energy sources produced. Identify the amount of primary energy the reporting organization acquires by producing, extracting, harvesting, collecting, or converting it from other forms of energy in joules or multiples. This can include the same energy sources listed under Direct energy sources sold Identify the amount of primary energy exported outside the reporting boundary in joules or multiples. 2.4 Calculate total energy consumption in joules or multiples such as gigajoules (one billion joules or 10 9 joules) using the following equation: Total direct energy consumption = direct primary energy purchased + direct primary energy produced- direct primary energy sold 2.5 Report total direct energy consumption in joules or multiples by renewable primary source. 2.6 Report total direct energy consumption in joules or multiples by non-renewable primary source. Q12.2: Please state how much fuel, electricity, heat, steam and cooling in MWh your organization has consumed during the reporting year Q12.3: Linking GRI and Fuels Drop-down menu of options with an Other, please specify option. MWh Companies can add multiple rows. - tion The amount that has been consumed in Joules or multiples of Joules is requested in GRI Indicator EN3 compilation 2.5 and 2.6. This would correspond with the entry of data in column 2 of the table in question Although GRI invites reporting of this information in Joules and in MWh these units can be easily converted. does not request the individual data points covered by GRI Indicator EN3 compilation 2.2 and 2.3. However, does ask for a total been purchased by the reporting organization for its own use and fuels that it has produced itself and used itself. Although requests that emissions from the combustion of biomass are reported separately to the scopes (in accordance with the GHG Protocol Corporate Reporting and Accounting Standard), biomass combusted as fuel can be included in answering 12.2 and GRI Research and Development Series

18 GRI EN4 Indirect energy consumption by primary source. 2.1 Identify the amount of intermediate energy purchased and consumed from sources external to the reporting organization in joules or multiples, such as gigajoules (one billion joules, or 10 9 joules). This includes: Intermediate energy purchased and consumed from non-renewable energy sources as listed under EN3, including: Electricity; Heating and Cooling; Steam; Nuclear energy; and Other forms of imported energy. Intermediate energy purchased and consumed from renewable energy sources including: Solar; Wind; Geothermal; Hydro energy; Biomass based intermediate energy; and Hydrogen based intermediate energy. 2.2 Identify the amount of primary fuels consumed to produce intermediate energy based on the total amount of energy purchased from external suppliers (EN3- Energy Purchased). To estimate the fuels consumed to produce purchased energy, use either: Fuel consumption data acquired from the electricity provider if these data are available; Default data for electricity and heat; or 2.3 Using data from 2.1, report: The total amount of indirect energy used by indirect non-renewable sources and indirect renewable sources in terms of intermediate energy; and The corresponding primary energy consumed in its production. Note: The sum of primary energy sources (expressed in joules) used to generate intermediate energy will, depending on the primary converting and transporting energy. Q12.2: Please state how much fuel, electricity, heat, steam and cooling in MWh your organization has consumed during the reporting year GRI Indicator EN4 is in units of Joules or multiples of Joules. requests data in MWh. These units can be easily converted. s 12.1 and GRI s EN4 both include renewable and non-renewable energy sources and both focus on energy purchased for own consumption and exclude self-generated energy. GRI invites reporting on the amount of indirect energy consumption by primary source. does not request this data. 6 The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting 2011 GRI &

19 GRI. duced production capacity or outsourcing should not be included in this Indicator Report the total amount of energy saved in joules or multiples, such as gigajoules (one billion joules or 10 9 joules). Take into consideration energy saved due to: Process redesign; Changes in personnel behavior. does not request data on actions to conserve energy. However, actions to reduce energy consumption may result in GHG emission - sion reductions can be reported here. Questions 3.3 and 3.3a are shown later in this document. GRI EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. 2.1 Report existing initiatives to reduce the energy requirements of major products/product groups or services. consumption patterns or normalization factors (e.g., 10% less energy use per average working day, assuming operation for 8 hours with changing processor load). Refer to available industry standards (e.g., fuel consumption of cars for 100 km at 90 km/h). Q3.2: Does the use of your goods and/or services directly enable GHG emissions to be avoided by a third party? Linking GRI and If yes, Q3.2a: Please provide details (see guidance) The guidance document says: In responding to this question, please provide details on the following points: i. How the emissions are/were avoided; ii. An estimate of the amount of emissions that are/were avoided over time, e.g. x metric tonnes CO2e per year with a 2007 baseline; x metric tonnes per year over a period of 10 years ( ); iii. The methodology, assumptions, emission factors and global warming potentials used for your estimations; iv. Whether you are considering generating CERs or ERUs within the framework of CDM or JI (UNFCCC). Also, in the Supplier Module which companies in Supply Chain program are asked to complete: Supplier Module 4.1. Please list measures (completed or planned) to reduce GHG emissions in the lifecycle of groups of products or individual products, including an estimate of the possible reductions for each initiative. GRI Indicator EN6 is focused on energy requirement reductions. However, these can be adapted to express the potential to avoid emissions. 7 GRI Research and Development Series

20 GRI EN7 Initiatives to reduce indirect energy consumption and reductions achieved. 2.1 For this Indicator, exclude indirect energy use associated with the purchase of intermediate energy sources as reported in EN Identify relevant upstream/downstream indirect energy use in the following four areas: Use of energy-intensive materials; Subcontracted production; Business-related travel; and Employee commuting. 2.3 Report initiatives to reduce indirect energy use. 2.4 Report quantitatively the extent to which indirect energy use has been reduced during the reporting period for the four areas listed in Indicate underlying assumptions and methodologies used to calculate other indirect energy use and indicate the source of information. does not directly request data on actions to conserve energy. However, actions to reduce energy consumption may also result in GHG emission reduction. Actions to reduce GHG emissions are covered in questions 3.3 and 3.3a. GRI Indicator EN7 compilation 2.5 requests information about the methodology used to calculate indirect energy use. This may form part of the answer to s 15.1 on Scope 3 emissions and the methodology used to calculate them GRI &

21 GRI EN16 Total direct and indirect green-house gas emissions by weight. dard used, and indicate the methodology associated with the data with reference to the following categories: Direct measurement (e.g., continuous online analyzers, etc.); Calculation based on default data; and - Q7.2: Please give the name of the standard, protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions Companies select from a drop-down menu of published methodologies that includes the option of Other. If companies select this option, they are asked question 7.2a. Q7.2a: If you have selected Other, please provide details below Q7.3: Please give the source for the global warming potentials you have used Gas Drop-down menu of options with Other, please specify option. Companies can add multiple rows. Reference Drop-down menu of options with Other, please specify option. Q7.4: Please give the emissions factors you have applied and their origin; alternatively, please attach an Excel spreadsheet with this data Fuel/Material/Energy Emission Factor Unit Reference Drop-down menu of options with Other, please specify option Companies can add multiple rows. Q8.5: the sources of uncertainty in your data gathering, handling and calculations. Drop-down menu of options with Other, please specify option Scope Uncertainty range Main sources of uncertainty Please expand on the uncertainty in your data Companies are asked to select from ranges of uncertainty e.g. More than 5% but less than or equal to 10% Companies are asked to tick all of the following that apply: Data Gaps Sampling Assumptions Published Emissions Factors Extrapolation Data Management Metering/ No Sources of uncertainty Measurement Constraints Other, please specify Linking GRI and requests information on methodology in two places. Questions 7.2 to 7.4 in relation to Scope 1 and Scope 2 and question 15.1 in relation to Scope 3. GRI does not refer to the same level of detail (i.e. GWPs, emission factors) as. However, companies may report these if they wish. Some aspects of the information requested by GRI could be used in responding to the questions on uncertainty GRI Research and Development Series

22 GRI EN16 continued. 2.2 Identify direct emissions of greenhouse gases from all sources owned or controlled by the reporting organization, including: Generation of electricity, heat, or steam (as reported in EN3); Physical or chemical processing; Transportation of materials, products, and waste; Venting; and Fugitive emissions. Emissions from combustion processes and sources will correspond to the direct primary energy from non-renewable and renewable sources as reported in EN3. Note that the direct CO2 emissions from the combustion of biomass shall not be included but reported separately under GHG Protocol Corporate Standard (revised edition). The options for reporting Scope 1 emis sions are: If a company selected Financial control; Operational control; Equity share; or Other in response to Q8.1, Q8.2a is presented: Q8.2a: If a company selected Climate Change Reporting Framework (CCRF) in response to Question 8.1, the following questions are presented: Q8.2b: Boundary Gross Global Scope 1 emissions (metric tonnes CO2e) Comment Parent company and subsidiaries under control of the parent Joint ventures Associates Q8.2c: Gross global Scope 1 emissions (metric tonnes CO2e) Part 1 Total This is the sum of the three rows in Q8.2b. Comment Q8.2d: Gross global Scope 1 emissions (metric tonnes CO2e) Other operationally controlled entities, activities or facilities Comment of organizational boundary in 8.1 (Q8.1: Please select the boundary you are using for your Scope 1 and 2 greenhouse gas inventory) where the three boundary options from the GHG Protocol Corporate Reporting and Accounting Standard are given plus a fourth option, ( from the Climate Disclosure Standards specify GRI &

23 GRI EN16 continued. 2.3 Identify indirect emissions of greenhouse gases resulting from the generation of purchased electricity, heat, or steam (this corresponds with energy consumption reported under EN4). Other indirect emissions (e.g., from organizational travel) are not included since they are accounted for in EN17. Indirect emissions Emissions that result from the activities of the reporting organization but are generated at sources owned or controlled by another organization. In the context of this Indicator, indirect emissions refer to greenhouse gas emissions from the generation of electricity, heat, or steam that is imported and consumed by the reporting organization. equivalent. 2 The options for reporting Scope 2 emissions are: If a company selected Financial control; Operational control; Equity share; or Other in response to Q8.1, Q8.3a is presented: Q8.3a: If a company selected Climate Change Reporting Framework (CCRF) in response to Question 8.1, the following questions are presented: Q8.3b: Boundary Gross Global Scope 1 emissions (metric tonnes CO2e Comment Parent company and subsidiaries under control of the parent Joint ventures Associates Q8.3c: Gross global Scope 2 emissions (metric tonnes CO2e) Part 1 Total Comment This is the sum of the three rows in Q8.3b. Q8.3d: Gross global Scope 2 emissions (metric tonnes CO2e) Other operationally controlled entities, activities or facilities Comment Linking GRI and has two question options for providing data on indirect emissions from the purchase of electricity, heat, steam and cooling. (Note: selection of organizational boundary in Q8.1 (Q8.1: Please select the boundary you are using for your Scope 1 and 2 greenhouse gas inventory) where the three boundary options from the GHG Protocol Corporate Reporting and Accounting Standard are given plus a fourth requests that organizations report Scope 2 emissions from purchased electricity according to criteria described in boxes 12 and 13 in its guidance document ( Organizations can report does not ask for direct and indirect emissions to be summed. 11 GRI Research and Development Series

24 GRI EN17 Other relevant indirect green-house gas emissions by weight. 2.1 Identify the greenhouse gas emissions resulting from indirect energy use. Exclude indirect emissions from imported electricity, heat, or steam, as these are covered by EN Additionally, identify which of the reporting organization s activities cause indirect emissions and assess their amounts (e.g., employee commuting, business travel, etc). When deciding on the relevance of these activities, consider whether emissions of the activity: Are large compared to other activities generating direct emissions or energy related indirect emissions (as reported in EN16); Are judged to be critical by stakeholders; Could be substantially reduced through actions taken by the reporting organization. 2 equivalent. Q15.1: Please provide data on sources of Scope 3 emissions that are relevant to your organization. describe the emissions. This table has been created within the online data entry system that companies responding to are asked to use. Column 1, headed Sources of Scope 3 emissions, has a drop-down menu based on the Scope 3 sub-categories listed in the Greenhouse Gas Protocol Corporate ValueChain (Scope 3) Accounting and Reporting Standard (Draft, November 2010) from the World Resources Institute & World Business Council for Sustainable Development(see This drop-down menu is shown below. has also added an Other category to capture emissions that a company considers are Scope other categories being added. Purchased goods & services Capital goods Fuel- and energy-related activities (not included in Scopes 1 or 2) Transportation & distribution Waste generated in operations Business travel Employee commuting Leased assets (upstream, not included in Scope 1 or 2) Investments (not included in Scope 1 or 2) Transportation and distribution of sold products Processing of sold products Use of sold products End of life treatment of sold products Leased assets (downstream, not included in Scope 1 or 2) Franchises (not included in Scope 1 or 2) Supplier emissions Other, please specify Total Scope 3 not requested by, but relevant sub-categories are in question s question 15.1 might also cover some activities reported in response to GRI s EN29 (see page 16) GRI &

25 GRI EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. 2.1 Identify emissions reductions from all sources owned or controlled by the reporting organization as reported under EN16 and resulting from indirect energy use and activities of the reporting organization as reported under EN17. Distinguish between mandatory and voluntary emissions reductions. 2.2 Report initiatives to reduce greenhouse gas emissions, include the areas where the initiatives were implemented. 2.3 Report quantitatively the extent greenhouse gas emissions reductions achieved during the reporting period as a direct result of the initiative(s) in tonnes of CO2 equivalent. Q3.3: Did you have emissions reduction initiatives that were active within the reporting year (this can include those in the planning and implementation phases) If so, Q3.3a: Please provide details in the table below: Activity type Description of activity Annual monetary savings (unit currency) Investment required (unit currency) Payback period GRI does not invite reporting on anticipated reductions of GHG emissions. However, in addition to requesting information on initiatives that have become operational within the reporting year (e.g. installation of new equipment, or instigation of new operational practices) also requests data on commitments that have been made in the reporting year (e.g. investments made which are yet to become fully operational). GRI does also not invite reporting on monetary savings, investment costs or payback period under this Indicator. Please see EN30. requests that organizations state whether emission reduction activities are voluntary or mandatory in the column Description of activity. Linking GRI and 13 GRI Research and Development Series

26 GRI EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. 2.1 In this Indicator, the following impacts are excluded since they are covered in other Environmental Indicators: Reclaiming of products (EN27); and Impacts on biodiversity (EN12). environmental impacts of products/service groups in relation to: Materials use (e.g., use of non-renewable, energy-intensive, toxic materials); Water use (e.g., volumes used during production and/or use); Emissions (e.g., GHG, toxic, ozone-depleting emissions); Noise; and Waste (e.g., non-reclaimable, toxic materials/compounds). 2.3 Report quantitatively the extent to which environmental impacts of products and services have been mitigated during the reporting consumption patterns or normalization factors (e.g., 10% less water use per 5 kg of laundry). Questions 3.3 and 3.3a (see preceding page) can be used to report activities to reduce indirect emissions. Q3.2: Does the use of your goods and/or services directly enable GHG emissions to be avoided by a third party? If yes, 3.2a Please provide details (see guidance) The guidance document says: In responding to this question, please provide details on the following points: i. How the emissions are/were avoided; ii. An estimate of the amount of emissions that are/were avoided over time, e.g. x metric tonnes CO2e per year with a 2007 baseline; x metric tonnes per year over a period of 10 years ( ); iii. The methodology, assumptions, emission factors and global warming potentials used for your estimations; iv. Whether you are considering generating CERs or ERUs within the framework of CDM or JI (UNFCCC). Also, in the Supplier Module which companies in s Supply Chain and Public Procurement programs are asked to complete: Supplier Module 4.1. Please list measures (completed or planned) to reduce GHG emissions in the lifecycle of groups of products or individual products, including an estimate of the possible reductions for each initiative. GRI Indicator EN26 covers more issues than GHG emissions: only requests data related to GHG emissions. Anticipated emission reduction is not included in the GRI Guidelines, only those that have already occurred. in addition to requesting information on initiatives that have become operational within the reporting year also requests data on commitments that have been made in the reporting year. s questions 3.2 and 3.2a and 3.3 and 3.3a would capture reduced GHG emissions that result from changes to the product designed to reduce emissions in the use and end-of-life phases. GRI Indicator EN18 Initiatives to reduce greenhouse gas emission and reductions achieved includes in the Relevance section Tracking and reducing greenhouse gas emissions can improve the overall life cycle performance of products and services, and serve as part of a comprehensive design-for-environment program GRI &

27 GRI and regulations. 2.1 Identify administrative or judicial sanctions for failure to comply with environmental laws and regulations, including: International declarations/conventions/treaties, and national, sub-national, regional, and local regulations. Include non-compliances related to spills as disclosed under EN23 that meet the criteria for EN28; Voluntary environmental agreements with regulating authorities that are considered binding and developed as a substitute for implementing new regulations. In certain jurisdictions, such agreements are referred to as covenants ; and Cases brought against the organization through the use of international dispute mechanisms or national dispute mechanisms supervised by government authorities. Number of non-monetary sanctions; and Cases brought through dispute resolution mechanisms. - Q5.1: business operations, revenue or expenditure? Tick all that apply. If a company selects Risks driven by regulation, the following question is presented: Q5.1a: Please describe your risks driven by changes in regulation ID Risk Driver Description Potential Impact Timeframe Direct/Indirect Likelihood Magnitude of Impact If a company does not select Risks driven by regulation, the following question is presented: Q5.1g: Please explain why you do not consider your company to be exposed to risks driven by changes in regulation that have the potential to generate a substantive change in your business operations, revenue or expenditure If a company selects Risks driven by changes in other climate-related developments, the following question is presented: Q5.1e: Please describe your risks that are driven by changes in other climate-related developments (same table as above) Linking GRI and ID Risk Driver Description Potential Impact Timeframe Direct/Indirect Likelihood Magnitude of Impact The consequences of non-compliance with regulation should be considered in answering the set of questions on regulatory risk. This would include monetary and non-monetary sanctions. If a company has faced sanctions for non-compliance in the past, then it could be that there is an on-going and continued risk of noncompliance. The impact of consequences of non-compliance with other non-regulatory arrangements that may have been entered into voluntarily would fall under Risks driven by changes in other climate-related developments which are covered by 5.1 and 5.1e. 15 GRI Research and Development Series

28 GRI tions, and transporting members of the workforce. - Energy use (e.g., oil, kerosene, fuel, electricity); Emissions (e.g., greenhouse gas emissions, ozone-depleting substances, NOx, SOx, and other air emissions); Noise; and Spills (e.g., spills of chemicals, oils, and fuels). organization s workforce. Where quantitative data is not stated in the report, disclose the reason. 2.4 Report how the environmental impacts of transporting products, members of the organization s workforce, and other goods and materials are mitigated. The options for reporting Scope 1 emissions are: If a company selected Financial control; Operational control; Equity share; or Other in response to Q8.1, Q8.2a is presented: Q8.2a: If a company selected Climate Change Reporting Framework (CCRF) in response to Question 8.1, the following questions are presented: Q8.2b: Q8.2c: Q8.2d: Q15.1: Please provide data on sources of Scope 3 emissions that are relevant to your organization. describe the emissions. The column 1 drop down lists contains the following transport-related categories: Transportation and Distribution Business Travel Transportation and Distribution of Sold Products Employee Commuting categorizes emissions according to the GHG Protocol Corporate Accounting and Reporting Standard ( standards/corporate-standard). This groups emissions into scopes. Please see the standard for information on how to classify emissions into scopes 1, 2 and 3. Transport-related emissions may fall into scopes 1 or 3 depending on the organizational boundary selected by the reporting company. See GHG Protocol Corporate Accounting and Reporting Standard appendix F for the treatment of leased assets Please also see earlier comments on 8.2 and 15.1 on pages 10 and 12 respectively. The tables associated with question 8.2b, c, and d are not repeated here but can be seen on page GRI &

29 GRI EN30 Total environmental protection expenditures and investments by type. Guidance Document on Environmental Management Accounting document: Costs of non-product output; and Fines for non-compliance with environmental regulation. 2.2 Identify waste disposal, emissions treatment, and remediation costs based on expenditures related to the following items: Treatment and disposal of waste; Depreciation of related equipment, maintenance, and operating material and services, and related personnel costs; Insurance for environmental liability; and Clean-up costs, including costs for remediation of spills as reported in EN Identify prevention and environmental management costs based on expenditures related to the following items: Personnel employed for education and training; External services for environmental management; Personnel for general environmental management activities; Research and development; Extra expenditures to install cleaner technologies (e.g., additional cost beyond standard technologies); Extra expenditures on green purchases; and Other environmental management costs. 2.4 Report total environmental protection expenditures broken down by: Waste disposal, emissions treatment, and remediation costs; and Prevention and environmental management costs. Q3.3: Did you have emissions reduction initiatives that were active within the reporting year (this can include those in the planning and implementation phases) If so, Q3.3a: Please provide details in the table below: Activity type Description of activity Annual monetary savings (unit currency) Investment required (unit currency) Payback period Linking GRI and GRI invites companies to report the amount that has been spent or invested. additionally requests monetary savings. Some of the information that is reported in response to GRI Indicator EN30 may fall within the scope of s question 3.3 and 3.3a e.g.: Action to treat emissions, any required investment, any resulting monetary savings; 17 GRI Research and Development Series

30 GRI Research & Development Series Topics Reporting Practices Tools Global Reporting Initiative PO Box EA Amsterdam The Netherlands Tel: +31 (0) Fax: +31 (0) Carbon Disclosure Project 40 Bowling Green Lane London, EC1R 0NE United Kingdom Tel: +44 (0) This document is available for free download on and