CDP7 and OneReport Comparison
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1 KEY Matches data requested within Related to data requested within Not found in and Comparison # Regulatory Risk Physical Risk General Risk Regulatory Physical General Section: GHG Emissions Accounting, Emissions Intensity, Energy and If "Yes" to answer all: Describe the company's process for identifying risks/opps and assessing the degree to which they could affect the business, including the financial implications Describe current and/or anticipated risks/opps Explain the way in which the risks/opps could affect your business and value chain, including the financial implications What geographical areas are affected by the risks/opps you have identified If "No" to answer all: Explain why you do not consider your company to be exposed Explain the company process for identifying risk/opps and assessing Comment on whether your views have changed in the past twelve months Summary Although the GRI framework and several research firms within have data requests related to risks and opportunities, those requests are not specific to the "yes" and "no" requests in. 7.1 Reporting Year Please state the start date and end date of the year for which you are reporting GHG emissions Direct GHG - Detailed and/or Direct, Indirect Greenhouse Gas GRI EN16 Both Data Requests seek FY emissions - but do not require a specific statement on start and end of the period requests specific start and end dates for reporting year 1 of 10
2 # Please indicate the category that describes the company, entities, or group for which Scope 1 and Scope 2 GHG emissions are reported. Please state whether any parts of your business or sources of GHG emissions are excluded from your reporting boundary. Please describe the process used by your company to calculate Scope 1 and Scope 2 GHG emissions Details of any assumptions Scope 1 (Direct) GHG Emissions 10.2 Gross emissions by Country or Region 10.3 Emissions by Business Division 10.4 Emissions by Facility 10.5 Emissions by CO2-e GHG type Explain if Scope 1 emissions are not 10.6 reported by type 11.1 Reporting Boundary Methodology Scope 1 (Direct) GHG Emissions Scope 2 (Indirect) GHG Emissions Scope 2 (Indirect) GHG Emissions Report Scope and Boundary Report Scope and Boundary Effluents, Effluents, 2 of 10 Boundary of Report GRI 3.6 Limit on Report Scope GRI 3.7 Data Measurement & Calculations GRI 3.9 Direct, Indirect Greenhouse Gas GRI EN16 Indirect GHG- Detailed Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. State any specific limitations on the scope or boundary of the report. Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Total direct and indirect greenhouse gas emissions by weight. Please provide the information requested below regarding your company's direct consumption and environmental impact of its energy use in association with its business operations. Be sure to upload supporting documentation. Please provide your company's indirect greenhouse gas (GHG) emissions from energy purchases and consumed (scope 2) for the part of your company's operations for which there is a reliable and auditable data acquisition and aggregation system. only needs Scope 1 and Scope 2 boundaries only needs Scope 1 and Scope 2 exclusions is seeking Scope 1 and Scope 2 methodologies only In addition to qualitative and quantitative data, requests methodology, assumptions, and calculation tools, etc. also requests countries and regions requests emissions by business division and/or facility requests emissions by GHG type In addition to qualitative and quantitative data, requests methodology, assumptions, and calculation tools, etc.
3 # Scope Title 2 (Indirect) Summary Section Title Indicator Summary Relationship/Comment GHG Emissions also requests countries Gross emissions by Country or Region 11.2 and regions 11.3 Emissions by Business Division requests emissions by 11.4 Emissions by Facility business division and/or by facility Explain if Scope 2 emissions are not reported Arrangements 13.1 Employee business travel 13.2 External distribution/logistics 13.3 Use/disposal of company's products Contractual Scope 3 (Other Indirect) GHG Emissions Emissions through use of Goods and Services Carbon Dioxide Emissions from Biologically Sequestered Carbon Company Supply Chain Other FEI units Emissions FEI figure Intensity ARI units Explain if Scope 3 emissions are not reported If your goods and/or services enable GHG emissions to be avoided by a third party, please provide details including the estimated avoided emissions, the anticipated timescale over which the emissions are avoided and the methodology, assumptions, emission factors (including sources), and global warming potentials (including sources) used for your estimations. Please provide the total global carbon dioxide emissions in metric tonnes CO2 from biologically sequestered carbon. Financial emissions intensity (FEI) measurement with description Activity related intensity (ARI) measurement with description 3 of 10 Up / Downstream GHG / Other Indirect Greenhouse Gas GRI EN17 As part of Scope 3 in the GHG Protocol, please indicate how your company considers GHG emissions for your company's supply chain (upstream), customers (downstream), and support services. requests explanation if Scope 2 emissions are not reported In addition to qualitative and quantitative data, requests methodology, assumptions, and calculation tools, etc. requests explanation if no Scope 3 emissions are recorded seeks avoided emissions by third party seeks emissions broken from biofuel
4 # Emissions Intensity Section: Risks and ARI figure Do emissions for the reporting year vary 17.1 significantly compared to previous years? Emissions History Estimate the percentage by which emissions vary compared with the previous reporting year Has any of the information reported in been externally verified/assured in whole or in part State the scope/boundary of emissions included within the verification/assurance exercise State what level of assurance has been given 18.3 Provide a copy of the verification/assurance 18.4 statement Specify the standard against which the 18.5 information has been verified If not, please state whether you have plans for GHG emissions to be verified/assured in 18.6 future 19.1 Uncertainty in data gathering How do the uncertainties affect the 19.2 accuracy of the reported data Data Accuracy Provide the name of the scheme External Verification/Assur ance Does your company report GHG emissions under any mandatory or voluntary scheme that requires an accuracy assessment? Provide accuracy assessment for GHG emissions reported under that scheme for the last report The total cost of electricity, heat, steam and cooling purchased by your company. Related requests in (see above numbers 10.1, 11.1, 13.1 for relationship) Assurance Related request in GHG Verification Assurances Practices GRI 3.13 Environmental Report Energy Energy Use Finance 4 of 10 Please indicate if your GHG inventory is verified, either externally or internally. Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the CPD7 requests the scope and sustainability report, explain the boundary of scope and basis of any external verification/assurance for assurance provided. Also explain the emissions alone relationship between the reporting organization and the assurance provider(s). Please explain the level of verification/quality assurance of the data, and how this is expected to change in future years: Use of electricity and heating by kwh/year asks for a comparison and archives the last three reporting years' data for estimation requests the level of assurance for Environmental Reports; seeks only for emissions seeks energy cost and has kwh/year
5 # Title Summary Section Title Energy Indicator Use of electricity Summary and heating by Relationship/Comment seeks energy cost and Energy Use Finance kwh/year has kwh/year Breakdown costs by individual energy type Energy and Fuel Requirements and Costs EU Emissions Trading Scheme Total cost of fuel for mobile and stationary combustion Breakdown costs by individual energy type Company's total consumption of purchased energy in MWh Total consumption of fuels for stationary combustion by fuel type Break down total consumption of fuels for stationary combustion by fuel type What is the total amount of energy generated in MWh from stationary combustion? What is the total amount of renewable energy, excluding biomass, that is selfgenerated by your company? What percentage of energy reported in response to question 20.5 is exported/sold by your company to the grid or third parties? What percentage of renewable energy reported in response to question 20.6 is exported/sold by your company to the grid or third parties? Does your company operate or have ownership of facilities covered by the EU Emissions Trading Scheme? If yes: give details of the allowances allocated for free each year of Phase II for facilities which you operate or own If yes: give details of the total allowances purchased through national auctioning processes for the period 1 Jan 2008 to 31 Dec 2008 for facilities that you operate or own If yes: give details of the total CO2 emissions for 1 Jan to 31 Dec 2008 for facilities which you operate or own. Energy Fossil Fuel Energy Energy Organizational Profile 5 of 10 Energy Consumption Premises / Energy Consumption Renewable Energy Development / GHG Reductions Renewable Energy Dev / Renewable Rev CO2 Trading Please indicate your company's fossil fuel consumption for the most recent financial year. Total energy consumption in MWh: Renewable Energy Development / Generation of renewable energy Currency unit / Types / Details Please provide in the table below the estimated volume of your company's CO2 emissions covered under the EU trading scheme, and permits allocated under the EU national allocation plan. seeks energy cost and has kwh/year specifically requests MWh measurement requests MWh CPD7 requests percentage CPD7 requests EU EMT allowances by facility and total allowances
6 # Emissions Trading Please provide details of any emissions trading schemes, other than the EU ETS, in which your company already participates or is likely to participate within the next two years. What is your overall strategy for complying with any schemes in which you are required or have elected to participate, including the EU ETS? Have you purchased any project-based carbon credits? If yes to 22.3: Provide details including the type of unit, volume and vintage purchased and the standard/scheme against which the credits have been verified, issued and retired (where applicable) Have you been involved in the origination of project-based carbon credits? If yes to 22.5: Please provide details including: Your role in the project(s), The locations and technologies involved, The standard/scheme under which the projects are being/have been developed, Whether emissions reductions have been validated or verified, The annual volumes of generated/projected carbon credits, Retirement method if used for own compliance or offsetting. Are you involved in the trading of allowances under the EU ETS and/or project-based carbon credits as a separate business activity, or in direct support of a business activity such as investment fund management or the provision of offsetting services? If yes to 22.7: Please provide details of the role performed. Does your company have a GHG emissions and/or energy reduction plan in place? 6 of 10 Please indicate whether or not your Climate company has programs and/or Strategy / targets to reduce energy use. Upload Carbon Neutral details as appropriate
7 # Please explain why and answer question if possible Do you have an emissions and/or energy 23.3 reduction target 23.4 What is the baseline year for the target? What is the emissions and/or energy 23.5 reduction target(s) What are the sources or activities to which 23.6 the target applies? Please indicate whether or not your Climate Title Summary Disclosure Section Title on Strategy Indicator company has / Summary programs and/or Relationship/Comment targets to reduce energy use. Upload Carbon Neutral details as appropriate Reduction Plans Over what period/timescale does the target extend? What activities are you undertaking or planning to undertake to reduce your emissions What benchmarks or key performance indicators do you use to assess progress against the emission/energy reduction goals you have set? What emissions reductions, energy savings and associated cost savings have been achieved to date as a result of the plan and/or the activities described in 23.9? Please state the methodology and data sources you have used for calculating these reductions and savings. What investment has been required to achieve the emissions reductions and energy savings targets or to carry out the activities listed in response to question 23.8 above and over what period was that investment made? Energy Emissions Reduction Targets / GHG Reduction Target Cope C02 Pressure Energy Consumption Premises GHG Reduction Target Greenhouse Gas Reductions GRI EN18 Please provide data in the following table and where possible indicate your company's reduction targets and explain the trend and performance against the target. / What is your company's LIVE target for reducing GHG emissions, and how will this target be achieved (including sources of emissions covered, baseline, timescale, etc.)? Please upload relevant documentation. Please indicate which activities is currently undertaking to cope with pressures to reduce direct CO2e emissions, and rate the respective priority or extent of the pursued activities. Please also comment on the most important activities pursues in Additional Comments Please explain trend against target: Costs or savings associated with achieving target and Performance Indicators / Environmental / Environmental Performance Indicators / / Greenhouse Gas Reductions GRI EN18 CPD7 seeks process of assessment seeks reduction # as well as methodology used for calculating savings and reductions also seeks period of investment 7 of 10
8 # Planning What investment will be required to achieve the future targets set out in your reduction plan or to carry out the activities listed in response to question 23.8 above and over what period do you expect payback of that investment? Please estimate your company s future Scope 1 and Scope 2 emissions for the next five years for each of the main territories or regions in which you operate or provide a qualitative explanation for expected changes that could impact future GHG emissions. Please estimate your company s future energy use for the next five years for each of the main territories or regions in which you operate or provide a qualitative explanation for expected changes that could impact future GHG emissions. Please explain the methodology used for your estimations and any assumptions made. How do you factor the cost of future emissions into capital expenditures and what impact have those estimated costs had on your investment decisions? Does a Board Committee or other executive body have overall responsibility for climate change? If no to 25.1: Please state how overall responsibility for climate change is managed and indicate the highest level within your company Governance Energy Use Reduction Low Carbon Solutions / Manager Oversight Please indicate whether or not your company has programs and/or targets to reduce energy use. Upload details as appropriate Please indicate below the most senior corporate manager responsible for implementing policies in Environmental Issues Responsibility 8 of 10
9 # Responsibility Individual Performance Communications Which Board Committee or executive body has overall responsibility for climate change What is the mechanism by which the Board or other executive body reviews the company's progress and status regarding climate change Do you provide incentives for individual management of climate change issues including attainment of GHG targets? Are those incentives linked to monetary rewards? Who is entitled to benefit from those incentives? Do you publish information about the risks and opportunities presented to your company by climate change, details of your emissions and plans to reduce emissions? If so, please indicate which of the following apply and provide details and/or a link to the documents or a copy of the relevant excerpt: The company's Annual Report Voluntary communications such as CSR reporting Governance / Strategy and Analysis Manager Oversight / Environmental System Low Carbon Solutions Climate Change Assess / Company Reports Please indicate below the most senior corporate manager responsible for implementing policies in the indicated areas: Environmental Issues / Does your company have a person/team responsible for the identification of low carbon solutions for customers? Please indicate whether your company has implemented an Environmental System (EMS). Is there an incentive program at your company to reward the development of such low carbon solutions? Please indicate if your company has assessed the risks and/or opportunities (e.g., financial, regulatory, physical) faced as a result of climate change. Attach relevant Web addresses and/or documents. / Do you publish the following reports? If so, please upload. Include recent documentation which has not been previously provided. Environmental Report, Other Reports, etc... seeks target manager seeks published information regarding climate change (risks, targets, emissions for which releases can be used) 9 of 10
10 # 28.1 Public Policy Do you engage with policymakers on possible responses to climate change including taxation, regulation and carbon trading? If so, please provide details. CO2 Regulatory Actions / Promote Climate Awareness Please indicate whether your company is currently undertaking activities to deal with regulatory uncertainty. If it is, please indicate which activities are pursued and rate the respective priority or extent of the pursued activities. Please comment on the most important activities your company pursues in Additional Comments. We engage in the policymaking process to contribute to the decision making Yes No Not known seeks contact with policymakers on specific climate change topics 10 of 10
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