CDP Question Changes and Map: 2017 to CDP Climate Change Questionnaire

Transcription

1 CDP Changes and Map: to 2018 CDP Climate Change naire

2 Contents 1. Introduction to 2018 question changes to question changes and new questions map CDP questionnaire copyright and licensed use The copyright to CDP s annual questionnaire/s is owned by CDP Worldwide, a registered charity number and a company limited by guarantee, registered in England number Any use of any part of the questionnaire, including the questions, must be licensed by CDP. Any unauthorized use is prohibited and CDP reserves the right to protect its copyright by all legal means necessary. Contact respond@cdp.net for details. Page 2 of 27

3 1. Introduction This document provides an overview of the relationship between questions in the CDP climate change questionnaire and the general questions in the 2018 climate change questionnaire, as well as a map of the general questions in the 2018 questionnaire. It can be used by all organizations answering the 2018 climate change questionnaire, but does not include sector-specific questions. The 2018 climate change questionnaire, including sector questions, can be viewed at In part two, each question of the questionnaire is mapped to its 2018 counterpart, where there is one. Part three shows how each 2018 question relates to the version, where there was one, and provides an overview of the nature of the revisions for each question. The last part of this document details the structure of the 2018 questionnaire, where a question links to other areas of the questionnaire, whether organizations completing the minimum version of the questionnaire are presented with that question, and if the data points are related to the TCFD Recommendations. CDP endeavors to maintain as much consistency as possible across the years. Changes to the general questions are to reflect and drive best practice, and improve both data quality and the disclosure experience. They establish a more coherent structure that aligns as much as possible with the forests and water security questionnaires. New question Modified question Minor or no change ~82% of the questions in the 2018 climate change questionnaire have either no change, minor changes, or some modifications from their counterparts. The remaining ~18% of the questions are new. te that 7 of the questions from the questionnaire have been removed. In the bar graph to the right, each module in the 2018 questionnaire is broken out and the magnitude of change is highlighted. C0 Introduction C1 Governance C3 Business strategy C4 Targets and performance C5 methodology C6 data C8 Energy C9 Additional metrics C10 Verification C11 Carbon pricing C12 Engagement C14 Signoff 0% 20% 40% 60% 80% 100% % changes by module Page 3 of 27

4 2. to 2018 question changes Indicates where to find data points in the 2018 questionnaire and the extent of the changes. Module Section 2018 Module 2018 Module 2018 Section Change label: Minor - Modified - change - Removed Introduction Introduction CC0.1 C0 Introduction Introduction C0.1 change Introduction Introduction CC0.2 C0 Introduction Reporting year C0.2 change Introduction Introduction CC0.3 C0 Introduction Country list C0.3 change Introduction Introduction CC0.4 C0 Introduction Currency C0.4 Minor change Governance Group and Individual Responsibility CC1.1 C1 Governance Board oversight C1.1 Modified question Governance Group and Individual Responsibility CC1.1a C1 Governance Board oversight C1.1a Modified question Governance Individual Performance CC1.2 C1 Governance Employee incentives C1.3 change Governance Individual Performance CC1.2a C1 Governance Employee incentives C1.3a Minor change Strategy Risk Management Approach C.1 Management processes.2 Modified question Strategy Risk Management Approach C.1a Management processes.2a Modified question Strategy Risk Management Approach C.1b Management processes.2d Modified question Strategy Risk Management Approach C.1c Management processes.2d Modified question Strategy Risk Management Approach C.1d Management processes.2e Modified question Strategy Business strategy C.2 C3 Business strategy Business strategy C3.1 Minor change Strategy Business strategy C.2a C3 Business strategy Business strategy C3.1c Minor change Strategy Business strategy C.2b C3 Business strategy Business strategy C3.1f Minor change Strategy Business strategy C.2c C11 Carbon pricing Internal price on carbon C11.3 change Strategy Business strategy C.2d C11 Carbon pricing Internal price on carbon C11.3a Modified question Strategy Engagement with Policy Makers C.3 C12 Engagement Public policy C12.3 change Strategy Engagement with Policy Makers C.3a C12 Engagement Public policy C12.3a change Strategy Engagement with Policy Makers C.3b C12 Engagement Public policy C12.3b change Strategy Engagement with Policy Makers C.3c C12 Engagement Public policy C12.3c change Strategy Engagement with Policy Makers C.3d C12 Engagement Public policy C12.3d change Strategy Engagement with Policy Makers C.3e C12 Engagement Public policy C12.3e change Strategy Engagement with Policy Makers C.3f C12 Engagement Public policy C12.3f change Strategy Engagement with Policy Makers C.3g C12 Engagement Public policy C12.3g change Targets and Initiatives Targets CC3.1 C4 Targets and performance Targets C4.1 Modified question Targets and Initiatives Targets CC3.1a C4 Targets and performance Targets C4.1a Modified question Targets and Initiatives Targets CC3.1b C4 Targets and performance Targets C4.1b Modified question Targets and Initiatives Targets CC3.1c C4 Targets and performance Targets C4.1b Modified question Targets and Initiatives Targets CC3.1d C4 Targets and performance Other climate-related targets C4.2 Modified question Targets and Initiatives Targets CC3.1e C4 Targets and performance Targets C4.1a, C4.1b Modified question Targets and Initiatives Targets CC3.1f C4 Targets and performance Targets C4.1c Modified question Targets and Initiatives Reduction Initiatives CC3.2 C4 Targets and performance Low-carbon products C4.5 change Targets and Initiatives Reduction Initiatives CC3.2a C4 Targets and performance Low-carbon products C4.5a Modified question Targets and Initiatives Reduction Initiatives CC3.3 C4 Targets and performance reduction initiatives C4.3 change Targets and Initiatives Reduction Initiatives CC3.3a C4 Targets and performance reduction initiatives C4.3a change Page 4 of 27

5 Module Section 2018 Module 2018 Module 2018 Section Change label: Minor - Modified - change - Removed Targets and Initiatives Reduction Initiatives CC3.3b C4 Targets and performance reduction initiatives C4.3b Minor change Targets and Initiatives Reduction Initiatives CC3.3c C4 Targets and performance reduction initiatives C4.3c change Targets and Initiatives Reduction Initiatives CC3.3d C4 Targets and performance reduction initiatives C4.3d Minor change Communications Communications CC4.1 C12.4 Engagement Communications C12.4 Modified question Climate Change Risks Climate Change Risks CC5.1 Risk disclosure.3 Modified question Climate Change Risks Climate Change Risks CC5.1a Risk disclosure.3a Modified question Climate Change Risks Climate Change Risks CC5.1b Risk disclosure.3a Modified question Climate Change Risks Climate Change Risks CC5.1c Risk disclosure.3a Modified question Climate Change Risks Climate Change Risks CC5.1d Risk disclosure.3b Modified question Climate Change Risks Climate Change Risks CC5.1e Risk disclosure.3b Modified question Climate Change Risks Climate Change Risks CC5.1f Risk disclosure.3b Modified question Climate Change Opportunities Climate Change Opportunities CC6.1 Opportunity disclosure.4 Modified question Climate Change Opportunities Climate Change Opportunities CC6.1a Opportunity disclosure.4a Modified question Climate Change Opportunities Climate Change Opportunities CC6.1b Opportunity disclosure.4a Modified question Climate Change Opportunities Climate Change Opportunities CC6.1c Opportunity disclosure.4a Modified question Climate Change Opportunities Climate Change Opportunities CC6.1d Opportunity disclosure.4b Modified question Climate Change Opportunities Climate Change Opportunities CC6.1e Opportunity disclosure.4b Modified question Climate Change Opportunities Climate Change Opportunities CC6.1f Opportunity disclosure.4b Modified question Methodology Base year C.1 C5 methodology Base year emissions C5.1 change Methodology Methodology C.2 C5 methodology methodology C5.2 change Methodology Methodology C.2a C5 methodology methodology C5.2a change Methodology Methodology C.3 Scope 1 : GHGs.1a Modified question Methodology Methodology C.4 C8 Energy Energy-related activities C8.2d Modified question Data Boundary CC8.1 C0 Introduction Reporting boundary C0.5 Minor changes Data Scope 1 and 2 Data CC8.2 C6 data Scope 1 emissions data C6.1 change Data Scope 1 and 2 Data CC8.3 C6 data Scope 2 emissions reporting C6.2 change Data Scope 1 and 2 Data CC8.3a C6 data Scope 2 emissions data C6.3 change Data Scope 1 and 2 Data CC8.4 C6 data Scope 2 emissions data C6.4 change Data Data Accuracy CC8.5 Removed Data External Verification or Assurance CC8.6 C10 Verification Verification C10.1 Modified question Data External Verification or Assurance CC8.6a C10 Verification Verification C10.1a Modified question Data External Verification or Assurance CC8.6b Removed Data External Verification or Assurance CC8.7 C10 Verification Verification C10.1 Modified question Data External Verification or Assurance CC8.7a C10 Verification Verification C10.1a Modified question Data External Verification or Assurance CC8.8 C10 Verification Other verified data C10.2, C10.2a Modified question Data Carbon Dioxide from CC8.9 C6 data Carbon dioxide emissions from C6.7 change Data Biologically Sequestered Carbon Carbon Dioxide from Biologically Sequestered Carbon CC8.9a C6 data biologically sequestered carbon Carbon dioxide emissions from biologically sequestered carbon C6.7a change Scope 1 Breakdown Scope 1 Breakdown CC9.1 Removed Scope 1 Breakdown Scope 1 Breakdown CC9.1a Scope 1 : GHGs.2 change Scope 1 Breakdown Scope 1 Breakdown CC9.2 Scope 1 : GHGs.3 Modified question Page 5 of 27

6 Module Section 2018 Module 2018 Module 2018 Section Change label: Minor - Modified - change - Removed Scope 1 Breakdown Scope 1 Breakdown CC9.2a Scope 1 : GHGs.3a change Scope 1 Breakdown Scope 1 Breakdown CC9.2b Scope 1 : GHGs.3b change Scope 1 Breakdown Scope 1 Breakdown CC9.2c Scope 1 : GHGs.1a Modified question Scope 1 Breakdown Scope 1 Breakdown CC9.2d Scope 1 : GHGs.3c change Scope 2 Breakdown Scope 2 Breakdown CC10.1 Removed Scope 2 Breakdown Scope 2 Breakdown CC10.1a Scope 2 : country.5 change Scope 2 Breakdown Scope 2 Breakdown CC10.2 Scope 2: business s.6 change Scope 2 Breakdown Scope 2 Breakdown CC10.2a Scope 2: business s.6a change Scope 2 Breakdown Scope 2 Breakdown CC10.2b Scope 2: business s.6b change Scope 2 Breakdown Scope 2 Breakdown CC10.2c Scope 2: business s.6c change Energy Energy CC11.1 C8 Energy Energy spend C8.1 change Energy Energy CC11.2 C8 Energy Energy spend C8.2a Modified question Energy Energy CC11.3 C8 Energy Energy spend C8.2c Modified question Energy Energy CC11.3a C8 Energy Energy spend C8.2c Modified question Energy Energy CC11.4 C8 Energy Energy spend C8.2f Modified question Energy Energy CC11.5 C8 Energy Energy spend C8.2a, C8.2e Modified question Performance History CC12.1 performance.9 Minor change Performance History CC12.1a performance.9a Modified question Performance History CC12.1b performance.9b change Performance Intensity CC12.2 C6 data intensities C6.10 Modified question Performance Intensity CC12.3 C6 data intensities C6.10 Modified question Trading Trading CC13.1 Removed Trading Trading CC13.1a C11 Carbon pricing Carbon pricing systems C11.1b Modified question Trading Trading CC13.1b C11 Carbon pricing Carbon pricing systems C11.1d change Trading Trading CC13.2 C11 Carbon pricing Project-based carbon credits C11.2 change Trading Trading CC13.2a C11 Carbon pricing Project-based carbon credits C11.2a change Scope 3 Scope 3 CC14.1 C6 data Scope 3 emissions data C6.5 change Scope 3 Scope 3 CC14.2 C10 Verification Verification C10.1 Modified question Scope 3 Scope 3 CC14.2a C10 Verification Verification C10.1b Modified question Scope 3 Scope 3 CC14.3 Removed Scope 3 Scope 3 CC14.3a Removed Scope 3 Scope 3 CC14.4 C12 Engagement Value chain C12.1 Minor change Scope 3 Scope 3 CC14.4a C12 Engagement Value chain C12.1b, C12.1c Modified question Scope 3 Scope 3 CC14.4b C12 Engagement Value chain C12.1a Modified question Scope 3 Scope 3 CC14.4c C12 Engagement Value chain C12.1d change Sign Off Sign Off CC15.1 C14 Signoff Signoff C14.1 Minor change Introduction SM0.0 SC0 Introduction SC0.0 change Introduction SM0.1 SC0 Introduction SC0.1 change Introduction SM0.2 SC0 Introduction SC0.2 change Introduction SM0.2a SC0 Introduction SC0.2a change Page 6 of 27

7 Module Section Allocating Your to Your Customers Allocating Your to Your Customers Allocating Your to Your Customers Allocating Your to Your Customers Allocating Your to Your Customers Allocating Your to Your Customers 2018 Module SM1.1 SC1 SM1.2 SC1 SM1.3 SC1 SM1.4 SC1 SM1.4a SC1 SM1.4b SC Module 2018 Section 2018 Allocating your emissions to your customers Allocating your emissions to your customers Allocating your emissions to your customers Allocating your emissions to your customers Allocating your emissions to your customers Allocating your emissions to your customers SC1.1 SC1.2 SC1.3 SC1.4 SC1.4a SC1.4b 2018 Change label: Minor - Modified - change - Removed change change change change change change Collaborative Opportunities SM2.1 S Collaborative S.1 Modified question Collaborative Opportunities SM2.2 S Collaborative S.2 change Collaborative Opportunities SM2.2a S Collaborative S.2a Modified question Product (Goods and Services) Level Data Product (Goods and Services) Level Data Product (Goods and Services) Level Data Product (Goods and Services) Level Data Product (Goods and Services) Level Data Product (Goods and Services) Level Data Product (Goods and Services) Level Data Product (Goods and Services) Level Data SM3.1 SC4 SM3.1a SC4 SM3.2 SC4 SM3.2a SC4 SM3.2b SC4 SM3.2c SC4 SM3.2d SC4 SM3.2e SC4 Product (goods and services) level data Product (goods and services) level data Product (goods and services) level data Product (goods and services) level data Product (goods and services) level data Product (goods and services) level data Product (goods and services) level data Product (goods and services) level data SC4.1 SC4.1a SC4.2 SC4.2a SC4.2b SC4.2c SC4.2d SC4.2e change change change change change change change change Action Exchange SM4.1 SC3 Action Exchange SC3.1 change Action Exchange SM4.1a SC3 Action Exchange SC3.1a change Action Exchange SM4.1b SC3 Action Exchange SC3.1b change Action Exchange SM4.1c SC3 Action Exchange SC3.1c change Action Exchange SM4.2 SC3 Action Exchange SC3.2 change Action Exchange SM4.2a SC3 Action Exchange SC3.2a change Page 7 of 27

8 to question changes and new questions Indicates where 2018 questions are modified questions or new questions, and explains these changes text Revisions from C0 Introduction C0.1 Give a general description and introduction to your organization. CC0.1 change ( CC0.1) N/A C0.2 State the start and end date of the year for which you are reporting data. CC0.2 change ( CC0.2) N/A C0.3 Select the countries for which you will be supplying data. CC0.3 change ( CC0.3) N/A Rationale for revisions C0.4 Select the currency used for all financial information disclosed throughout your response. C0.5 Select the option that describes the reporting boundary for which climaterelated impacts on your business are being reported. te that this value should align with your consolidation approach to your Scope 1 and Scope 2 greenhouse gas inventory. CC0.4 CC8.1 Minor change ( CC0.4) Minor change ( CC8.1) simplification simplification C0 Governance Board oversight C1.1 Is there board-level oversight of climate-related issues within your organization? C1.1a Identify the position(s) of the individual(s) on the board with responsibility for climate-related issues. CC1.1 CC1.1a Modified question ( CC1.1) Modified response options Modified question ( CC1.1a) Open text response field replaced by table: - C1 requests position of individual - is open text simplification TCFD inspired simplification C1.1b Provide further details on the board s oversight of climate-related issues. New question C1.1c Why is there no board-level oversight of climate-related issues and what are your plans to change this in the future? New question TCFD inspired Below board-level responsibility C1.2 Below board-level, provide the highest-level management position(s) or committee(s) with responsibility for climate-related issues. New question C1.2a Describe where in the organizational structure this/these position(s) and/or committees lie, what their associated responsibilities are, and how climaterelated issues are monitored. New question Employee incentives Page 8 of 27

9 text C1.3 Do you provide incentives for the management of climate-related issues, including the attainment of targets? Revisions from Rationale for revisions CC1.2 change ( CC1.2) N/A C1.3a Provide further details on the incentives provided for the management of climate-related issues. Time horizons.1 Describe what your organization considers to be short-, medium- and longterm horizons. Management processes.2 Select the option that best describes how your organization's processes for identifying, assessing, and managing climate-related issues are integrated into your overall risk management..2a.2b Select the options that best describe your organization's frequency and time horizon for identifying and assessing climate-related risks. Provide further details on your organization s process(es) for identifying and assessing climate-related risks. CC1.2a C.1 C.1a Minor change ( CC1.2a) Modified response options: C1 Modified column headers: C3 simplification New question Modified question ( C.1) Modified response wording Modified question ( C.1a) Columns removed:, C3 New question.2c Which of the following risk types are considered in your organization's climate-related risk assessments? New question.2d.2e Describe your process(es) for managing climate-related risks and. Why does your organization not have a process in place for identifying, assessing, and managing climate-related risks and, and do you plan to introduce such a process in the future? Risk disclosure.3 Have you identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business?.3a Provide details of risks identified with the potential to have a substantive financial or strategic impact on your business. C.1b, C.1c C.1d CC5.1 CC5.1a, CC5.1b, CC5.1c Modified question ( C.1b, C.1c) Merged data points: C.1b and C.1c () Modified question ( C.1d) Columns removed: Modified headers: C1, C3 Modified question ( CC5.1) Modified response options Modified question ( CC5.1a, CC5.1b, CC5.1c) Merged data points: CC5.1a, CC5.1b, and CC5.1c Modified headers: C3, C5, C6,, C10, C11 New columns: C1,, C4, C13 simplification (columns 1-7) Page 9 of 27

10 2018.3b 2018 text 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? Opportunity disclosure.4 Have you identified any climate-related with the potential to have a substantive financial or strategic impact on your business?.4a Provide details of identified with the potential to have a substantive financial or strategic impact on your business. CC5.1d, CC5.1e, CC5.1f CC6.1 CC6.1a, CC6.1b, CC6.1c Revisions from Modified question ( CC5.1d, CC5.1e, CC5.1f) Merged data points: CC5.1d, CC5.1e, and CC5.1f Open text response field replaced by table: - C1 provides drop-down for primary reason - is open text Modified question ( CC6.1) Modified response options Modified question ( CC6.1a, CC6.1b, CC6.1c) Merged data points: CC6.1a, CC6.1b, and CC6.1c Modified headers: C3, C5, C6,, C10, C11, C12, C13 New columns: C1,, C4, C14 Rationale for revisions simplification (columns 1-7).4b Why do you not consider your organization to have climate-related? Business impact assessment.5 Describe where and how the identified risks and have impacted your business. Financial planning assessment.6 Describe where and how the identified risks and have factored into your financial planning process. CC6.1d, CC6.1e, CC6.1f Modified question ( CC6.1d, CC6.1e, CC6.1f) Merged data points: CC6.1d, CC6.1e, and CC6.1f Open text response field replaced by table: - C1 provides drop-down for primary reason - is open text New question New question C3 Business strategy Business strategy C3.1 Are climate-related issues integrated into your business strategy? C.2 Minor Change ( C.2) C3.1a Does your organization use climate-related scenario analysis to inform your business strategy? New question Page 10 of 27

11 2018 C3.1c C3.1d 2018 text Explain how climate-related issues are integrated into your business objectives and strategy. Provide details of your organization s use of climate-related scenario analysis. C.2a Revisions from Rationale for revisions Minor Change ( C.2a) New question C3.1f C3.1g Why are climate-related issues not integrated into your business objectives and strategy? Why does your organization not use climate-related scenario analysis to inform your business strategy? C.2b Minor Change ( C.2b) New question C4 Targets and performance Targets C4.1 Did you have an emissions target that was active in the reporting year? CC3.1 Modified question ( CC3.1) Modified response options C4.1a Provide details of your absolute emissions target(s) and progress made against those targets. CC3.1a, CC3.1e Modified question ( CC3.1a, CC3.1e) Merged data points: CC3.1a and CC3.1e New columns:, C11 (modified C3 from CC3.1e ), C12 Columns removed: (CC3.1e ) C4.1b C4.1c Provide details of your emissions intensity target(s) and progress made against those target(s). Explain why you do not have an emissions target and forecast how your emissions will change over the next five years. Other climate-related targets C4.2 Provide details of other key climate-related targets not already reported in question C4.1/a/b. CC3.1b, CC3.1c, CC3.1e CC3.1f CC3.1d Modified question ( CC3.1b, CC3.1c, CC3.1e) Merged data points: CC3.1b, CC3.1c and CC3.1e New columns:, C11 (modified C3 from CC3.1e ), C14 (C3 CC3.1c ), C15 (C5 CC3.1c ) Modified question ( CC3.1f) Open text response field replaced by table: - C1 provides drop-down for primary reason - is open text for five-year forecast - C3 is open text field Modified question ( CC3.1d) Columns removed: C1,, C4, C5, () Page 11 of 27

12 text reduction initiatives C4.3 Did you have emissions reduction initiatives that were active within the reporting year? te that this can include those in the planning and/or implementation phases. Revisions from New columns: C1 (Adapted & ),, C3, C5,, C8, C10, C11 CC3.3 change ( CC3.3) N/A Rationale for revisions C4.3a C4.3b C4.3c Identify the total number of projects at each stage of development, and for those in the implementation stages, the estimated CO2e savings. Provide details on the initiatives implemented in the reporting year in the table below. What methods do you use to drive investment in emissions reduction activities? CC3.3a change ( CC3.3a) N/A CC3.3b Minor change ( CC3.3b) simplification CC3.3c change ( CC3.3c) N/A C4.3d Why did you not have any emissions reduction initiatives active during the reporting year? C4.4 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? C4.5a Please provide details of your products and/or services that you classify as low-carbon products or that enable a third party to avoid GHG emissions. CC3.3d Minor change ( CC3.3d) simplification N/A N/A CC3.2 change ( CC3.2) N/A CC3.2a Modified question ( CC3.2a) N/A C5 methodology Base year emissions C5.1 Provide your base year and base year emissions (Scopes 1 and 2). C.1 change ( C.1) N/A methodology C5.2 Select the name of the standard, protocol, or methodology you have used to C.2 change ( C.2) N/A collect activity data and calculate Scope 1 and Scope 2 emissions. C5.2a Provide details of the standard, protocol, or methodology you have used to C.2a change ( C.2a) N/A collect activity data and calculate Scope 1 and Scope 2 emissions. C6 data Scope 1 emissions data C6.1 What were your organization s gross global Scope 1 emissions in metric tons CC8.2 change ( CC8.2) N/A CO2e? Scope 2 emissions data C6.2 Describe your organization's approach to reporting Scope 2 emissions. CC8.3 change ( CC8.3) N/A Scope 2 emissions data C6.3 What were your organization's gross global Scope 2 emissions in metric tons CO2e? CC8.3a change ( CC8.3a) N/A Page 12 of 27

13 text 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? Revisions from Rationale for revisions CC8.4 change ( CC8.4) N/A 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. CC8.4a change ( CC8.4a) N/A Scope 3 emissions data C6.5 Account for your organization s Scope 3 emissions, disclosing and explaining any exclusions. Biologically sequestered carbon C6.7 Are carbon dioxide emissions from biologically sequestered carbon relevant to your organization? CC14.1 change ( CC14.1) N/A CC8.9 change ( CC8.9) N/A C6.7a Provide the emissions from biologically sequestered carbon relevant to your organization in metric tons CO2. CC8.9a change ( CC8.9a) N/A C6.8 C6.8 only applies to organizations with activities in the following sectors: Agricultural commodities Food, beverage & tobacco Paper & forestry C6.9 C6.9 only applies to organizations with activities in the following sectors: Agricultural commodities Food, beverage & tobacco Paper & forestry N/A N/A N/A N/A intensities C6.10 Describe your gross global combined Scope 1 and 2 emissions for the reporting year in metric tons CO2e per unit currency total revenue and provide any additional intensity metrics that are appropriate to your business operations. Scope 1 : GHGs.1 Does your organization have greenhouse gas emissions other than carbon dioxide?.1a Break down your total gross global Scope 1 emissions by greenhouse gas type providing the used global warming potential (GWP), and the source of each GWP. CC12.2, CC12.3 C.3, CC9.2c Modified question ( CC12.2, CC12.3) Merged data points: CC12.2 and CC12.3 New columns: C3 (C3 CC12.3 ) Modified headers: New question Modified question ( C.3, CC9.2c) Merged data points: C.3 and CC9.2c New columns: ( CC9.2c ) Modified headers: C1,, C3 Scope 1 : country.2 Break down your total gross global Scope 1 emissions by country/region. CC9.1a change ( CC9.1a) N/A Page 13 of 27

14 text Scope 1: business s.3 Indicate which gross global Scope 1 emissions s you are able to provide. CC9.2 Revisions from Modified question ( CC9.2) Rationale for revisions.3a Break down your total gross global Scope 1 emissions by business division. CC9.2a change ( CC9.2a) N/A.3b Break down your total gross global Scope 1 emissions by business facility. CC9.2b change ( CC9.2b) N/A.3c Break down your total gross global Scope 1 emissions by business activity. CC9.2d change ( CC9.2d) N/A Scope 2 : country.5 Break down your total gross global Scope 2 emissions by country/region. CC10.1a change ( CC10.1a) N/A Scope 2: business s.6 Indicate which gross global Scope 2 emissions s you are able to CC10.2 change ( CC10.2) N/A provide..6a Break down your total gross global Scope 2 emissions by business division. CC10.2a change ( CC10.2a) N/A.6b Break down your total gross global Scope 2 emissions by business facility. CC10.2b change ( CC10.2b) N/A.6c Break down your total gross global Scope 2 emissions by business activity. CC10.2c change ( CC10.2c) N/A C-CE7.7/C- CH7.7/C- CO7.7/C- EU7.7/C- MM7.7/C- OG7.7/C- ST7.7/C- TO7.7/C- TS7.7 C-CE7.7/C-CH7.7/C-CO7.7/C-EU7.7/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 Electric utilities Metals & mining Oil & gas Steel Transport OEMS Transport services N/A N/A.8.8 only applies to organizations with activities in the following sectors: Chemicals Transport manufacturers performance.9 How do your gross global emissions (Scope 1 and 2 combined) for the reporting year compare to those of the previous reporting year?.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..9b C8 Energy Energy spend Are your emissions performance calculations in.9 and.9a based on a location-based Scope 2 emissions figure or a market-based Scope 2 emissions figure? CC12.1 CC12.1a N/A N/A Minor change ( CC12.1) Modified response options Modified question ( CC12.1a) Modified headers: C5 New columns: Modified response options: C1 CC12.1b change ( CC12.1b) N/A simplification Page 14 of 27

15 text C8.1 What percentage of your total operational spend in the reporting year was on energy? Revisions from Rationale for revisions CC11.1 change ( CC11.1) N/A Energy-related activities C8.2 Select which energy-related activities your organization has undertaken. New question C8.2a Report your organization s energy consumption totals (excluding feedstocks) in MWh. CC11.2, C11.5 Modified question ( CC11.2, CC11.5) Merged data points: CC11.2 and CC11.5 New columns:, C3 Modified headers: C1, C4 Data user request simplification C8.2b Select the applications of your organization s consumption of fuel. New question C8.2c State how much fuel in MWh your organization has consumed (excluding feedstocks) by fuel type. CC11.3, CC11.3a Modified question ( CC11.3, CC11.3a) Merged data points: CC11.3 and CC11.3a New columns: C3, C4, C5, C6, Modified headers: C8.2d List the average emission factors of the fuels reported in C8.2c. C.4 Modified question ( C.4) New columns: C5 Modified headers: C1,, C4 Modified response options: C3 simplification C8.2e Provide details on the electricity, heat, steam, and cooling your organization has generated and consumed in the reporting year. CC11.5 Modified question ( CC11.5) Modified to consider multiple energy carriers Columns removed: C1,, C3, C6 New columns: C1,, C3 Modified headers: C4, C5 Data user request C8.2f Provide details on the electricity, heat, steam, and/or cooling amounts that were accounted for at a low-carbon emission factor in the market-based Scope 2 figure reported in C6.3. CC11.4 Modified question ( CC11.4) New columns: C9 Additional metrics Other climate-related metrics C9.1 Provide any additional climate-related metrics relevant to your business. New question C10 Verification C10.1 Indicate the verification/assurance status that applies to your reported emissions. CC8.6, CC8.7, CC14.2 Modified question ( CC8.6, CC8.7, CC14.2) Merged data points: CC8.6, CC8.7, CC14.2 Page 15 of 27

16 2018 C10.1a 2018 text Provide further details of the verification/assurance undertaken for your Scope 1 and/or Scope 2 emissions and attach the relevant statements. CC8.6a, CC8.7a Revisions from Modified response options: Drop-down replaced by Scope-specific drop-downs embedded in table Modified question ( CC8.6a, CC8.7a) Merged data points: CC8.6a, CC8.7a New columns: C1 Modified headers: C8 Rationale for revisions simplification C10.1b Provide further details of the verification/assurance undertaken for your Scope 3 emissions and attach the relevant statements. CC14.2a Modified question ( CC14.2a) Columns removed: C3, New columns: C1 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? CC8.8 Modified question ( CC8.8) Modified response options: table replaced by drop-down options simplification C10.2a Which data points within your CDP disclosure have been verified, and which verification standards were used? CC8.8 Modified question ( CC8.8) Columns removed: New columns: C1,, C4 Modified headers: C11 Carbon pricing Carbon pricing systems C11.1 Are any of your operations or activities regulated by a carbon pricing system New question (i.e. ETS, Cap & Trade or Carbon Tax)? C11.1a Select the carbon pricing regulation(s) which impacts your operations. New question C11.1b Complete the following table for each of the emissions trading systems in which you participate. CC13.1a Modified question ( CC13.1a) New columns: C11.1c Complete the following table for each of the tax systems in which you participate. C11.1d What is your strategy for complying with the systems in which you participate or anticipate participating? Project-based carbon credits C11.2 Has your organization originated or purchased any project-based carbon credits within the reporting period? C11.2a Provide details of the project-based carbon credits originated or purchased by your organization in the reporting period. New question CC13.1b change ( CC13.1b) N/A CC13.2 change ( CC13.2) N/A CC13.2a change ( CC13.2a) N/A Page 16 of 27

17 text Internal price on carbon Revisions from C11.3 Does your organization use an internal price on carbon? C.2c change ( C.2c) N/A C11.3a Provide details of how your organization uses an internal price on carbon. C.2d Modified question ( C.2d) Modified response options Open text response field replaced by table: - C1 request objective for implementing an internal carbon price - delves in to GHG Scope emissions - C3 interrogates how a carbon price is applied - C4 investigates actual price used - C5 text field regarding variance in price used - C6 asks about type of internal price of carbon - text field for impact and implication C12 Engagement Value chain C12.1 Do you engage with your value chain on climate-related issues? CC14.4 Minor change ( CC14.4) Rationale for revisions simplification C12.1a Provide details of your climate-related supplier strategy. CC14.4b Modified question ( CC14.4b) C12.1b C12.1c Give details of your climate-related strategy with your customers. Give details of your climate-related strategy with other partners in the value chain. CC14.4a CC14.4a New columns:, C5, C6, C8 Modified headers: C3, C4, Modified question ( CC14.4a) Open text response field replaced by table: - C1 breaks down by category - asks about type of - C3 investigates the size of - C4 links with the percentage of Scope 3 emissions as reported in question C6.5 - C5 text field provides space to describe the rationale for selecting group of customers and scope of - C6 text field provides space to describe impact of, and how success is measured Modified question ( CC14.4a) simplification Page 17 of 27

18 text C12.1d Why do you not engage with any elements of your value chain on climaterelated issues, and what are your plans to do so in the future? C12.2 C12.2 only applies to organizations with activities in the following sectors: Agricultural commodities Food, beverage & tobacco Paper & forestry Revisions from Rationale for revisions CC14.4c change ( CC14.4c) N/A N/A N/A Public policy C12.3 Do you engage in activities that could either directly or indirectly influence C.3 change ( C.3) N/A public policy on climate-related issues through any of the following? C12.3a On what issues have you been engaging directly with policy makers? C.3a change ( C.3a) N/A C12.3b Are you on the board of any trade associations or do you provide funding C.3b change ( C.3b) N/A beyond membership? C12.3c Enter the details of those trade associations that are likely to take a position C.3c change ( C.3c) N/A on climate change legislation. C12.3d Do you publicly disclose a list of all research organizations that you fund? C.3d change ( C.3d) N/A C12.3e Provide details of the other activities that you undertake. C.3e change ( C.3e) N/A C12.3f What processes do you have in place to ensure that all of your direct and C.3f change ( C.3f) N/A indirect activities that influence policy are consistent with your overall climate change strategy? C12.3g Why do you not engage with policy makers on climate-related issues? C.3g change ( C.3g) N/A 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). CC4.1 Modified question ( CC4.1) Columns removed: C3, C5 New columns: C4 Modified response options: C1 TCFD inspired C13 Other land management impacts Module C13 only applies to organizations with activities in the following sectors: Agricultural commodities Food, beverage & tobacco Paper & forestry N/A N/A C14 Signoff C14.1 Provide details for the person that has signed off (approved) your CDP climate change response. CC15.1 Minor change ( CC15.1) Columns removed: C1 Modified response options: simplification : Introduction SC0.0 If you would like to do so, please provide a separate introduction to this SM0.0 change N/A module. SC0.1 What is your company s annual revenue for the stated reporting period? SM0.1 change N/A SC0.2 Do you have an ISIN for your company that you would be willing to share SM0.2 change N/A with CDP? Page 18 of 27

19 text Revisions from SC0.2a Please use the table below to share your ISIN. SM0.2a change N/A : Allocating your emissions to your customers SC1.1 Allocate your emissions to your customers listed below according to the SM1.1 change N/A goods or services you have sold them in this reporting period. SC1.2 Where published information has been used in completing SC1.1, please SM1.2 change N/A provide a reference(s). SC1.3 What are the challenges in allocating emissions to different customers, and SM1.3 change N/A what would help you to overcome these challenges? SC1.4 Do you plan to develop your capabilities to allocate emissions to your SM1.4 change N/A customers in the future? SC1.4a Describe how you plan to develop your capabilities. SM1.4a change N/A SC1.4b Explain why you do not plan to develop capabilities to allocate emissions to SM1.4b change N/A your customers. : Collaborative S.1 Please propose any mutually beneficial climate-related projects you could SM2.1 Modified question collaborate on with specific CDP supply chain members. S.2 S.2a Have requests or initiatives by CDP supply chain members prompted your organization to undertake organizational-level emissions reduction initiatives? Specify the requesting member(s) that have driven organizational-level emissions reduction initiatives, and provide information on the initiatives. New columns:, Modified headers: C1, C4 SM2.2 change N/A SM2.2a Modified question New columns: C3, C4 Modified headers: C1, C5, C6, : Action Exchange SC3.1 Do you want to enroll in the CDP Action Exchange initiative? SM4.1 change N/A SC3.1a Identify which member(s), if any, have motivated you to take part in Action SM4.1a change N/A Exchange this year. SC3.1b Select the types of emissions reduction activities that your company would SM4.1b change N/A like support in analyzing or implementing in the next reporting year. SC3.1c As part of Action Exchange, would you like facility level analysis? SM4.1c change N/A SC3.2 Is your company a participating supplier in CDP s Action SM4.2 change N/A Exchange initiative? SC3.2a Describe how your organization actively considered emissions reduction SM4.2a change N/A projects as a result of Action Exchange. If you do not have any emissions reduction activities resulting from Action Exchange at any stage of implementation, please explain why not in the second column. : Product (Goods and Services) Level Data SC4.1 Are you providing product level data for your organization s goods or services, and, if so, what functionality will you be using? SC4.1a Give the overall percentage of total emissions, for all Scopes, that are covered by these products. SC4.2 Describe the goods/services for which you want to provide data using the following template and attach it to the response. SM3.1 change N/A SM3.1a change N/A SM3.2 change N/A Rationale for revisions Page 19 of 27

20 2018 SC4.2a 2018 text Revisions from Rationale for revisions SM3.2a change N/A Complete the following table for the goods/services for which you want to provide data. SC4.2b Complete the following table with data for lifecycle stages of your goods SM3.2b change N/A and/or services. SC4.2c Please detail emissions reduction initiatives completed or planned for this SM3.2c change N/A product. SC4.2d Have any of the initiatives described in SC4.2c been driven by requesting SM3.2d change N/A CDP supply chain members? SC4.2e Explain which initiatives have been driven by requesting members. SM3.2e change N/A Page 20 of 27

21 map Indicates the structure of the general questions in the current questionnaire. Module Linked Minimum Module Section 2018 question text questions tier TCFD C0 Introduction Introduction C0.1 Please give a general description and introduction to your organization. N/A C0 Introduction Reporting Year C0.2 Please state the start and end date of the year for which you are reporting data. N/A C0 Introduction Country list C0.3 Please select the countries for which you will be supplying data. N/A C0 Introduction Currency C0.4 Please select the currency in which you would like to submit your response. N/A C0 Introduction Reporting boundary C0.5 Indicate the category that describes the reporting boundary for which climate-related impacts on your business are being reported. te that this category should align with your approach to your Scope 1 and Scope 2 greenhouse gas inventory. N/A C1 Governance Board oversight C1.1 Is there board-level oversight of climate-related issues within your organization? C1.1a; C1.1b; C1.1c C1 Governance Board oversight C1.1a Identify the position(s) of the individual(s) on the board with responsibility for climate-related issues. C1.1 C1 Governance Board oversight C1.1b Provide further details on the board s oversight of climate-related issues. C1.1 C1 Governance Board oversight C1.1c Why is there no board-level oversight of climate-related issues and what are your plans to change this in the future? C1.1 C1 Governance Below board-level Below board-level, provide the highest-level management position(s) or committee(s) with C1.2 responsibility responsibility for climate-related issues. C1.2a C1 Governance Below board-level Describe where in the organizational structure this/these position(s) and/or committees lie, what C1.2a responsibility their associated responsibilities are, and how climate-related issues are monitored. C1.2 C1 Governance Employee incentives C1.3 Do you provide incentives for the management of climate-related issues, including the attainment of targets? C1.3a C1 Governance Employee incentives C1.3a Provide further details on the incentives provided for the management of climate-related issues. C1.3 Time horizons.1 Describe what your organization considers to be short-, medium- and long-term horizons. N/A Management processes Management processes Management processes Management processes Management processes Management processes.2.2a.2b.2c.2d.2e Risk disclosure.3 Risk disclosure.3a Select the option that best describes how your organization's processes for identifying, assessing, and managing climate-related issues are integrated into your overall risk management. Select the options that best describe your organization's frequency and time horizon for identifying and assessing climate-related risks. Provide further details on your organization s process(es) for identifying and assessing climaterelated risks. Which of the following risk types are considered in your organization's climate-related risk assessments? Describe your process(es) for managing climate-related risks and. Why does your organization not have a process in place for identifying, assessing, and managing climate-related risks and, and do you plan to introduce such a process in the future? Have you identified any inherent climate-related risks with the potential to have a substantive financial or strategic impact on your business? Provide details of risks identified with the potential to have a substantive financial or strategic impact on your business..2a;.2b;.2c;.2d;.2e a;.3b.3 Page 21 of 27

22 Module Module Section 2018 question text Risk disclosure.3b Opportunity disclosure.4 Opportunity disclosure.4a 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? Have you identified any climate-related with the potential to have a substantive financial or strategic impact on your business? Provide details of identified with the potential to have a substantive financial or strategic impact on your business. Linked questions Minimum tier.3 TCFD.4a;.4b.4 Opportunity disclosure.4b Why do you not consider your organization to have climate-related?.4 Business impact assessment Business impact assessment.5 Describe where and how the identified risks and have impacted your business. N/A.6 Describe where and how the identified risks and have factored into your financial planning process. N/A C3 C3 C3 C3 C3 C3 Business strategy Business strategy Business strategy Business strategy Business strategy Business strategy Business strategy C3.1 Are climate-related issues integrated into your business strategy? Business strategy C3.1a Does your organization use climate-related scenario analysis to inform your business strategy? Business strategy C3.1c Explain how climate-related issues are integrated into your business objectives and strategy. Business strategy C3.1d Provide details of your organization s use of climate-related scenario analysis. Business strategy C3.1f Why are climate-related issues not integrated into your business objectives and strategy? Business strategy C3.1g Why does your organization not use climate-related scenario analysis to inform your business strategy? C3.1a; C3.1c; C3.1d; C3.1f; C3.1g C3.1, C3.1d, C3.1g C3.1 C3.1, C3.1a, C3.1g C3.1 C3.1, C3.1a, C3.1d C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets and performance Targets C4.1 Did you have an emissions target that was active in the reporting year? C4.1a; C4.1b; C4.1c Targets C4.1a Provide details of your absolute emissions target(s) and progress made against those targets. C4.1 Targets C4.1b Provide details of your emissions intensity target(s) and progress made against those target(s). Targets Other climate-related targets reduction initiatives reduction initiatives reduction initiatives reduction initiatives reduction initiatives C4.1c Explain why you do not have emissions target and forecast how your emissions will change over the next five years. C4.2 Provide details of other key climate-related targets not already reported in question C4.1/a/b. N/A C4.3 C4.3a C4.3b C4.3c C4.3d Low-carbon products C4.5 Low-carbon products C4.5a Did you have emissions reduction initiatives that were active within the reporting year? te that this can include those in the planning and/or implementation phases. Identify the total number of projects at each stage of development, and for those in the implementation stages, the estimated CO2e savings. Provide details on the initiatives implemented in the reporting year in the table below. What methods do you use to drive investment in emissions reduction activities? Why did you not have any emissions reduction initiatives active during the reporting year? 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? Please provide details of your products and/or services that you classify as lowcarbon products or that enable a third party to avoid GHG emissions. C4.1 C4.1 C4.3a; C4.3b; C4.3c; C4.3d C4.3 C4.3 C4.3 C4.3 C4.5a C4.5 Page 22 of 27

23 Module Module Section 2018 question text Linked questions Minimum tier TCFD C5 C5 C5 methodology methodology methodology Base year emissions C5.1 Provide your base year and base year emissions (Scopes 1 and 2). N/A methodology methodology C5.2 C5.2a Select the name of the standard, protocol, or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions. Provide details of the standard, protocol, or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions. C5.2a C5.2 C6 C6 C6 C6 C6 C6 C6 C6 data data data data data data data data Scope 1 emissions data Scope 2 emissions reporting Scope 2 emissions data Scope 2 emissions data Scope 2 emissions data Scope 3 emissions data Biologically sequestered carbon Biologically sequestered carbon C6.1 What were your organization s gross global Scope 1 emissions in metric tons CO2e? N/A C6.2 Describe your organization s approach to reporting Scope 2 emissions. N/A C6.3 What were your organization s gross global Scope 2 emissions in metric tons CO2e? N/A C6.4 C6.4a 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? 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. C6.4a C6.4 C6.5 Account for your organization s Scope 3 emissions, disclosing and explaining any exclusions. N/A C6.7 C6.7a C6 data intensities C6.8 Are carbon dioxide emissions from biologically sequestered carbon relevant to your organization? Provide the emissions from biologically sequestered carbon relevant to your organization in metric tons CO2. Describe your gross global combined Scope 1 and 2 emissions for the reporting year in metric tons CO2e per unit currency total revenue and provide any additional intensity metrics that are appropriate to your business operations. C6.7a C6.7 N/A Scope 1 : GHGs Scope 1 : GHGs Scope 1 : country Scope 1: business s Scope 1: business s Scope 1: business s Scope 1: business s Scope 2 : country Scope 2: business s Scope 2: business s Scope 2: business s.1 Does your organization have greenhouse gas emissions other than carbon dioxide?.1a.1a Break down your total gross global Scope 1 emissions by greenhouse gas type, provide the used global warming potential (GWP), and the source of each GWP..1.2 Break down your total gross global Scope 1 emissions by country/region. N/A.3 Indicate which gross global Scope 1 emissions s you are able to provide..3a;.3b;.3c.3a Break down your total gross global Scope 1 emissions by business division..3.3b.3c Break down your total gross global Scope 1 emissions by business facility. Break down your total gross global Scope 1 emissions by business activity..5 Break down your total gross global Scope 2 emissions by country/region. N/A.6 Indicate which gross global Scope 2 emissions s you are able to provide a;.6b;.6c.6a Break down your total gross global Scope 2 emissions by business division..6.6b Break down your total gross global Scope 2 emissions by business facility..6 Page 23 of 27