CDP (formerly Carbon Disclosure Project)

Module 10: plastics-related disclosure - plastics mapping, impacts and reduction activities (not scored in the initial integration year).

• mapping of plastics use/production
• plastics reduction activities and targets

• plastics impacts not mapped

Module 11: biodiversity-related disclosure - biodiversity dependencies/impacts, action plans, targets and engagement.

• biodiversity dependencies and impacts assessment
• biodiversity action plans and targets

• biodiversity impacts not assessed

Module 12: sector-specific disclosure for financial services - financed/facilitated emissions, portfolio impacts and climate-related portfolio risk.

• financed/portfolio emissions where applicable
• portfolio climate-risk assessment

• financed emissions not disclosed by a financial institution

Module 6: the consolidation approach used for environmental performance data (e.g. operational/financial control, equity share) consistent across issues.

• stated consolidation approach for emissions and other environmental data

• inconsistent or undefined consolidation approach

Module 7: climate-change performance - Scope 1, 2 and 3 greenhouse gas emissions, energy consumption, emissions reduction targets, internal carbon pricing and verification.

• Scope 1, 2 and 3 GHG inventory with methodology and base year
• emissions reduction targets and progress
• energy consumption data
• third-party verification/assurance of emissions

• Scope 3 omitted without justification
• no base year or methodology
• targets not science-based or not tracked
• emissions unverified

Module 8: forests-related performance - forest-risk commodity footprint, deforestation/conversion commitments, traceability and certification.

• identification of forest-risk commodities in the value chain
• deforestation/conversion-free commitments and targets
• traceability and certification data

• forest-risk commodities not identified
• no deforestation commitment

Module 9: water-security performance - water dependencies and impacts, water risk assessment, withdrawals/discharges and water targets.

• water risk assessment across the value chain
• water withdrawal/discharge data
• water-related targets

• water risks not assessed
• no water data or targets

CDP Full Corporate Questionnaire Module 1: organisational details, reporting boundary, reporting period and the environmental issues (climate change, forests, water security, plastics, biodiversity) relevant to the organisation.

• defined reporting boundary and period consistent with financial reporting
• identification of which CDP environmental issues apply

• reporting boundary inconsistent with financial statements
• relevant environmental issues omitted

Module 13 (integrated): additional disclosures, verification statements and sign-off by an authorised person.

• third-party verification/assurance statements
• sign-off by an authorised senior person

• no verification of disclosed data
• no authorised sign-off

Module 2 (integrated): the processes used to identify, assess and manage environmental dependencies, impacts, risks and opportunities across the value chain.

• documented process to identify and assess environmental dependencies/impacts/risks/opportunities
• value-chain mapping
• integration with enterprise risk management

• no defined environmental risk-identification process
• value chain not considered

Module 3 (integrated): disclosure of the substantive environmental risks and opportunities and their current and anticipated financial effects.

• disclosed substantive risks and opportunities with financial effects
• quantification where possible

• financial effects of risks/opportunities not disclosed

Module 4 (integrated): board oversight and management responsibility for environmental issues, and incentives for managing environmental performance.

• evidence of board-level oversight of environmental issues
• defined management responsibilities
• environment-linked incentives

• no board oversight of environmental issues
• management responsibility undefined

Module 5 (integrated): integration of environmental issues into business strategy and financial planning, climate transition plan, and scenario analysis.

• environmental issues integrated into strategy and financial planning
• climate transition plan
• climate-related scenario analysis

• no transition plan
• scenario analysis not performed