CDP Climate Change Scoring Essential Criteria 2024

Full Climate Change Essential Criteria 2024: Version
Control
VersionnumberRelease/revision date

Revision summary

1.0

14/06/2024

First version
•
•
•

1.1

08/08/2024

1.2

22/08/2024•

Correction to question numbers for Board oversight
Leadership level essential criteria.
Clarification of Additional guidance for Transition plans Alist level essential criteria.
Clarification of Risks & opportunities Awareness level
essential criteria for all sectors.
Correction to Policy engagement A-list level essential
criteria.

Introduction
To acknowledge organizations’ positive and effective actions to mitigate risks due to climatechange, water security and deforestation, CDP recognizes organizations awarded a highLeadership score via inclusion in the A List of their respective environmental issue area. In order
for an organization to achieve A List status, they must ensure several items are included within
their response, as well as pass several checks carried out by CDP after the submission of the
response. In 2024, CDP has introduced new A-list checks for each environmental issue,
reflecting the need for transformational, urgent and collaborative change in the face of everincreasing environmental concerns across the world.
Every year, CDP increases the ambition of its disclosure framework, recognizing the practices
that have been mainstreamed and, as a result, the changed criteria for what can be consideredas ‘leadership’ in terms of environmental disclosure and performance. In previous years, CDP
applied essential criteria in scoring to the A List only. In 2024, CDP is introducing an extra layerof essential criteria for Climate change across scoring levels, that must be met fororganizations responding to the full corporate questionnaire for Climate change to progress
their score to the next level. This will set a consistent baseline of reporting at each level of
CDP’s scores, ensuring that organizations include key datapoints that are critical tounderstanding how they are assessing and responding to environmental issues. It also ensuresthat high scoring companies are disclosing in the most consistent and comprehensive way, andclarifies the critical data points that organizations must disclose on to sufficiently demonstrateprogress towards environmental stewardship. With essential criteria applied across all Climatechange scoring levels, CDP ensures that critical gaps necessary for all organizations to reach asuitable disclosure baseline are filled.
Please note: in 2024, essential criteria will only be applied to organizations responding to CDP’sfull corporate questionnaire. Essential criteria do not apply to the SME questionnaire.
How to use this document
This document aims to outline the essential criteria across levels below and including the A list.
This document is ordered to reflect the order of topics that arise in the 2024 Full Corporate
Questionnaire - Climate change. For each essential criteria topic, there is a table that outlines
the following:
Essential criteria level – Essential criteria will be applied at Awareness, Management,
Leadership or A list levels. Not all topics will have criteria applied to all levels. If a criterion isapplied to Awareness level and the check is not met, this will limit an organization’s final score
to a D. Similarly, if the Awareness criteria are met and the Management level are not met, thefinal score will be limited to a C.
Question – Each essential criterion will be linked to a question or multiple questions from the2024 Full Corporate Questionnaire – Climate change. Each question will be listed in this column
Page 3 of 25@cdp | www.cdp.net

in line with each criterion. Where two or more question numbers are referenced in a cell, thisindicates that a combination of questions are assessed to meet the overall essential criteria atthat level. Question numbers that are combined with an ‘OR’ indicate that the essential criterion
can be met through data points in either question.
Scored data points – The essential criteria have been broken down into their individualcomponents based on key data points that they assess. In this column, each criterion isoutlined in detail. Organizations must meet all criteria within a level to meet the overall essential
criteria check, unless stated otherwise. An ‘AND’ indicates where multiple criteria must be met
for clarity. Some criteria may specifically link to criteria that are present within the 2024 Full
Corporate Scoring Methodology – Climate change.
For consistency, we have used common wording to identify actions or references in thisdocument. These are clarified below:

Partial disclosure: Request for only the Environmental Issue columns in a question to be complete with noadditional criteria:
Example wording used - Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.
 Request for evidence that the check is applied to the relevant environmental issue:
Example wording used - At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue’.

Complete disclosure: Request for complete disclosure as per criteria outlined in the 2024 Full Corporate Scoring
Methodology - Climate change:
Example wording used - Only complete row(s) where ‘Climate change’ is selected in column‘Environmental issues…’ as per the Awareness level criteria in the 2024 Full Corporate Scoring
Methodology – Climate Change are assessed.
 Request for complete disclosure as per criteria outlined in the 2024 Full Corporate Scoring
Methodology - Climate change AND a request for additional criteria:
Example wording used - Only complete row(s) where ‘Climate change’ is selected in column‘Environmental issues…’ AND all information required as per the Leadership level criteria in the2024 Full Corporate Scoring Methodology - Climate change.

Page 4 of 25@cdp | www.cdp.net

Please note that for 2024 there is not an essential criterion that assesses the presence of a
viable Net Zero target. There is an intention to include a criterion in the future, but we areholding this back until we can ensure that the criteria will be robust.

Page 5 of 25@cdp | www.cdp.net

Contents
CDP Climate Change Scoring Essential Criteria 2024 .................................................... 1
Full Climate Change Essential Criteria 2024: Version Control ........................................ 2
Introduction ................................................................................................................ 32024 Full Climate Change Essential Criteria ................................................................. 8
Risks & opportunities [General & all sectors excl. Financial services] ......................... 8
Risks & opportunities [Financial services sector] ....................................................... 9
Board oversight ..................................................................................................... 10
Incentives .............................................................................................................. 11
Requirements for clients/investees - policy frameworks [Financial services sector] . 12
Policy engagement ................................................................................................ 13
Transition plans ..................................................................................................... 13
Low carbon R&D [Coal/Electric utilities/Oil & gas/Transport OEMS/Transport
services/Cement/Steel/Metals & mining/Chemicals/Capital
Goods/Construction/Real estate sectors] ............................................................... 14
CAPEX breakdown [Coal/Oil & gas sectors] ............................................................ 14
CAPEX breakdown [Electric utilities sector] ............................................................. 15
Value chain engagement strategy [General & all sectors excl. Financial services] ..... 16
Engagement with clients and investees [Financial services sector] .......................... 16
Emissions exclusions ............................................................................................. 17
Disclosure of Scope 1 and Scope 2 emissions ........................................................ 18
Verification ............................................................................................................ 18
Disclosure of Scope 3 emissions [General & all sectors excl. Financial services] ...... 19
Disclosure of Scope 3 emissions [Financial services sector].................................... 19
Energy-related activities ......................................................................................... 20
Feedstock consumption [Chemicals sector] ............................................................ 20
Feedstock consumption [Steel sector] .................................................................... 21
Capital goods efficiency metrics [Capital goods sector] .......................................... 21
Energy-related activities [Electric utilities sector] ..................................................... 21
Page 6 of 25@cdp | www.cdp.net

Emissions targets (near-term) [General & all sectors excl. Electric utilities & Oil & gas].............................................................................................................................. 22
Emissions targets (near-term) [Electric utilities sector] ............................................ 23
Emissions targets (near-term) [Oil & gas sector]...................................................... 23
Portfolio targets [Financial services sector] ............................................................ 23
Life cycle assessment of buildings [Construction & Real estate sectors] .................. 24
Net zero carbon buildings [Real estate sector] ........................................................ 24
Net zero carbon buildings [Construction & Real estate sectors] ............................... 25
Public response ..................................................................................................... 25

Page 7 of 25@cdp | www.cdp.net

2024 Full Climate Change Essential Criteria
Risks & opportunities [General & all sectors excl. Financial services]
Essential
Criteria
Level
Awareness

Question

Scored data points

2.2.1

 The organization has a process in place for identifying,assessing, and managing environmental risks.
 The organization provides details of a process for identifying,assessing, and managing environmental risks.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue’.
 The organization has a process for identifying, assessing, andmanaging risks, which covers any of the following areas of thevalue chain: Direct operations
 Upstream value chain Downstream value chain
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.
 The organization discloses at least one risk.
 Only complete row(s) where ‘Climate change’ is selected incolumn ‘Environmental issues…’ as per the Awareness level
criteria in the 2024 Full Corporate Scoring Methodology - Climatechange are assessed.

2.2.2

Management

2.2.2

3.1.1

Page 8 of 25

OR

OR

3.1

 If no risks are identified, this is explained by either having no risks
with substantive financial or strategic effect OR evaluation ofrisks is in progress.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.

3.6.1

 The organization discloses at least one opportunity.
 Only complete row(s) where ‘Climate change’ is selected incolumn ‘Environmental issues…’ as per the Awareness level
criteria in the 2024 Full Corporate Scoring Methodology - Climatechange are assessed.

OR

OR

3.6

 If no opportunities are identified, this is explained by either having
no opportunities with substantive financial or strategic effect OR
evaluation of opportunities is in progress.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.

@cdp | www.cdp.net

Leadership

A-list5.3.1

 If an organization discloses an environmental risk or opportunity,
the influence on its strategy is disclosed.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

OR

OR

5.3.2

 If an organization discloses an environmental risk or opportunity,
the influence on its financial planning is disclosed.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No Essential Criteria applied

Not applicable

Risks & opportunities [Financial services sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

2.2.1

 The organization has a process in place for identifying,assessing, and managing environmental risks.
 The organization provides details of a process for identifying,assessing, and managing environmental risks.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue’.
 The organization has a process in place for identifying,assessing, and managing environmental risks related to theirportfolio activities.
 The organization provides details of a process for identifying,assessing, and managing environmental risks related to theirportfolio activities.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue’.
 The organization has a process for identifying, assessing, andmanaging risks, which covers either of the following areas of thevalue chain: Direct operations
 Upstream value chain
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.
 The organization discloses at least one risk.
 Only complete row(s) where ‘Climate change’ is selected incolumn ‘Environmental issues…’ as per the Awareness level
criteria in the 2024 Full Corporate Scoring Methodology - Climatechange are assessed.

2.2.2

2.2.5
2.2.6

Management

2.2.2

3.1.1

OR

Page 9 of 25

OR@cdp | www.cdp.net

Leadership

A-list3.1

 If no risks are identified, this is explained by either having no risks
with substantive financial or strategic effect OR evaluation ofrisks is in progress.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.

3.6.1

 The organization discloses at least one opportunity.
 Only complete row(s) where ‘Climate change’ is selected incolumn ‘Environmental issues…’ as per the Awareness level
criteria in the 2024 Full Corporate Scoring Methodology - Climatechange are assessed.

OR

OR

3.6

 If no opportunities are identified, this is explained by either having
no opportunities with substantive financial or strategic effect OR
evaluation of opportunities is in progress.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.

2.2.6
AND
1.10

 The organization discloses a process for identifying, assessing,and managing environmental risks related to portfolio activities
in question 2.2.6 for at least one row per portfolio where ‘Yes’
selected in column 'Activity undertaken' in question 1.10.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.

5.3.1

 If an organization discloses an environmental risk or opportunity,
the influence on its strategy is disclosed.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

OR

OR

5.3.2

 If an organization discloses an environmental risk or opportunity,
the influence on its financial planning is disclosed.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

Not applicable

Board oversight
Essential
Criteria
Level
Page 10 of 25

Question

Scored data points@cdp | www.cdp.net

AwarenessManagement

Leadership

4.1
AND
4.1.2

 If the organization has a board of directors or equivalent
governing body as disclosed in question 4.1, the organization
discloses a board-level position with accountability forenvironmental issues in question 4.1.2.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed in question 4.1.2.

OR

OR

4.1
AND
4.3

 If the organization does not have a board of directors orequivalent governing body as disclosed in question 4.1, theorganization discloses management-level responsibility forenvironmental issues in question 4.3.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed in question 4.3.
 If the organization has a board of directors or equivalent
governing body as disclosed in question 4.1, the organization
discloses the frequency with which environmental issues are ascheduled agenda item at board meetings and the governancemechanisms into which environmental issues are integrated inquestion 4.1.2.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed in question 4.1.2.

4.1
AND
4.1.2

OR

OR

4.1

 If the organization does not have a board of directors orequivalent governing body, this criterion is not relevant.
 If the organization has a board of directors or equivalent
governing body as disclosed in question 4.1, the organization
discloses board-level competency on climate change and aknown mechanism in place to maintain this competency inquestion 4.2.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed in question 4.2.

4.1
AND
4.2

OR

OR

4.1
Not applicable If the organization does not have a board of directors orequivalent governing body, this criterion is not relevant.
 No essential criteria applied.

Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

A-listIncentives

Page 11 of 25@cdp | www.cdp.net

Leadership4.5.1

A-list4.5.1

 Monetary incentives for the management of environmental
issues are provided for one or more of the C-suite or above
positions outlined in the Management level criteria in the 2024
Full Corporate Climate Change Scoring methodology.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.
 The organization discloses the performance metrics, as outlinedin the Leadership level criteria in the 2024 Full Corporate Climate
Change Scoring methodology, relevant to the incentives
disclosed.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issue’ are assessed.

Requirements for clients/investees - policy frameworks [Financial services sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

4.7
AND
1.10

 The organization has a policy framework that includes exclusion
policies OR both policies with environmental client/investee
requirements and exclusion policies in question 4.7 for at least
one portfolio where ‘Yes’ is selected in column 'Activity
undertaken' in question 1.10.
 At least one row disclosed where any option excluding ‘Other,please specify’ is selected in column ‘Type of exclusion policy’.

4.7.2
Leadership

A-listPage 12 of 25

4.7
AND
1.10

 The organization has a policy framework that includes both
policies with environmental client/investee requirements andexclusion policies in question 4.7 for at least one portfolio where‘Yes’ is selected in column 'Activity undertaken' in question 1.10.

4.7.1

 The organization discloses an environmental requirement thatclients/investees must meet.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issues covered’ are assessed.

4.7.2

 The organization discloses a climate-related exclusion policy inat least one row.
 Only row(s) where any option excluding ‘Other, please specify’ isselected in column ‘Type of exclusion policy’ are assessed.
 The organization discloses all requested details about theirclimate-related exclusion policies for at least one portfolio.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change AND
where any option excluding ‘Other, please specify’ is selected incolumn ‘Type of exclusion policy’ are assessed.

4.7.2@cdp | www.cdp.net

Policy engagement
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

4.11

 The organization discloses information on public policy
engagement.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

A-list4.11

 All public policy engagement activities are assessed tounderstand impact on the environment.
 If activities have been assessed and are seen to have a direct orindirect influence OR activities have been assessed and none
have an influence on policy, law or regulation that may have an
impact on the environment, the organization attaches their public
commitment or position statement to conduct their activities inline with the goals of the Paris Agreement.

Transition plans
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership5.2

 The organization has a 1.5°C aligned transition plan OR plans todevelop a climate transition plan within two years.
 The organization has a transition plan with the following
components:
 1.5°C aligned
 Publicly available
 Either has a feedback mechanism in place to trackprogress OR plans to implement a mechanism within thenext two years. If feedback mechanisms are notapplicable as the organization does not haveshareholders, this criterion is considered met.
 Board-level oversight: Oversees and guides thedevelopment of the transition plan AND/OR monitors theimplementation of the transition plan. If the organization
does not have a board of directors or equivalent
governing body as outlined in question 4.1, this criterion
is not relevant.

A-list
5.2

4.1.2
OR
4.1

Page 13 of 25@cdp | www.cdp.net

4.3.1
Additional
guidance

 Management-level responsibility: Develops a transition
plan AND/OR implements a transition plan.
 Only complete row(s) as per the Disclosure level criteria inthe 2024 Full Corporate Scoring Methodology - Climatechange are assessed for A-list level in question 5.2.
 Only row(s) where 'Climate change' is selected in column'Environmental issue' are assessed for A-list level inquestion 4.1.2.
 Only row(s) where 'Climate change' is selected in column'Environmental issue' are assessed for A-list level inquestion 4.3.1.

Low carbon R&D [Coal/Electric utilities/Oil & gas/Transport OEMS/Transport
services/Cement/Steel/Metals & mining/Chemicals/Capital Goods/Construction/Real
estate sectors]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership5.5

 The organization discloses low-carbon research anddevelopment.

5.5.1 OR
5.5.2 OR5.5.3 OR5.5.4 OR5.5.5 OR5.5.6 OR5.5.7 OR
5.5.8
Additional
guidance The organization discloses all requested details of this lowcarbon research and development in at least one row.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

A-listNot applicable Please note, organizations will be assessed on the question
relevant to their sector (5.5.1 / 5.5.2 / 5.5.3 / 5.5.4 / 5.5.5 / 5.5.6 /5.5.7 / 5.5.8).
 No essential criteria applied.

CAPEX breakdown [Coal/Oil & gas sectors]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Page 14 of 25@cdp | www.cdp.net

Leadership

5.6

Oil & gas sector
 The organization is not involved in any explorations of new oil or
natural gas fields.
Coal sector
 The organization is not involved in the development or expansionof any new coal mines.

A-listNot applicable Only complete row(s) as per the Awareness level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

CAPEX breakdown [Electric utilities sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership5.7

 The organization discloses current OR planned (in the next 5
years) CAPEX in low-carbon sources (as defined in theManagement level criteria in the 2024 Full Corporate Scoring
Methodology - Climate change) that sum to greater than 0%.
 Please note, low-carbon sources include the following primary
power generation sources in question 5.7:
 Sustainable biomass
 Nuclear Geothermal Hydropower Wind Solar Marine Other renewable Fossil-fuel plants fitted with CCS
 The organization discloses current OR planned (in the next 5
years) CAPEX in low-carbon sources (as defined in theManagement level criteria in the 2024 Full Corporate Scoring
Methodology - Climate change) that sum to greater than or equal
to 90% of total CAPEX.

Additional
guidance

A-list5.7

Additional
guidance

Page 15 of 25

 Please note, low-carbon sources include the following primary
power generation sources in question 5.7:
 Sustainable biomass
 Nuclear Geothermal Hydropower@cdp | www.cdp.net







Wind
Solar
MarineOther renewable
Fossil-fuel plants fitted with CCS

Value chain engagement strategy [General & all sectors excl. Financial services]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

Not applicable No essential criteria applied.

A-list5.11

 The organization discloses that they undertake engagement with
suppliers.
 Only row(s) where ‘Climate change’ is selected in column‘Environmental issues covered’ are assessed.

Engagement with clients and investees [Financial services sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

Not applicable No essential criteria applied.

A-listThe organization discloses the following engagement with clientsand investees per relevant portfolio disclosed in question 1.10:
1.10
AND
5.11
AND
5.11.3

OR

Banking (Bank) OR Insurance underwriting (Insurance company)
 If the financial institution undertakes either Banking (Bank) OR
Insurance underwriting (Insurance company) activities as
disclosed in question 1.10, organizations disclose engagementwith clients in question 5.11.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue covered by the engagement
strategy’ in question 5.11.3.
OR
Investing (Asset owner)

1.10

Page 16 of 25@cdp | www.cdp.net

AND
5.11
AND
5.11.4

 If the financial institution undertakes Investing (Asset owner)
activities as disclosed in question 1.10, organizations disclose
engagement with investees in question 5.11.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue covered by the engagement
strategy’ in question 5.11.4.

OR

OR

1.10
AND
5.11
AND
5.11.3AND
5.11.4

Additional
guidance

Investing (Asset manager) If the financial institution undertakes Investing (Asset manager)
activities as disclosed in question 1.10, organizations disclose
engagement with clients AND investees in question 5.11.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue covered by the engagement
strategy’ in question 5.11.3.
 At least one row disclosed where ‘Climate change’ is selected incolumn ‘Environmental issue covered by the engagement
strategy’ in question 5.11.4.
 Please note, if organizations disclose multiple portfolios inquestion 1.10, the relevant criteria must be met per portfolio.

Emissions exclusions
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

Not applicable No essential criteria applied.

A-list7.4

 No exclusions are present within the selected reporting
boundary.

OR

OR

7.4.1

 The organization must meet the following: If Scope 1 emissions exclusions have been disclosed inquestion 7.4.1, these emissions are either excluded
because they have been identified as not relevant fromthis source OR excluded due to a recent acquisition or
merger.
 If Scope 2 emissions exclusions have been disclosed inquestion 7.4.1, these emissions are either excluded
because they have been identified as not relevant fromthis source OR excluded due to a recent acquisition or
merger.

Page 17 of 25@cdp | www.cdp.net

Additional
guidance Please note, where exclusions have been disclosed for both Scope
1 and Scope 2 emissions in question 7.4.1, the listed criteria must
be met for both emissions categories.
 Please note, the following options must not have been selected inany row in 7.4.1:
 ‘Emissions are relevant but not yet calculated’ ‘Emissions are relevant and calculated, but not disclosed’ ‘Emissions are not evaluated’

Disclosure of Scope 1 and Scope 2 emissions
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

7.6

 The organization discloses Scope 1 emissions figures for thereporting year.

7.7

 The organization discloses Scope 2 emissions figures for thereporting year.
 No essential criteria applied.

A-listNot applicable

Verification
Please note, there is a pre-requisite criterion to the Verification essential criteria. For further details please
see the 'Disclosure of Scope 3 emissions' essential criteria below.
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

7.9.1

 The organization has third-party verification of 95% of Scope 1
emissions.
 The organization has third-party verification of 95% of Scope 2
emissions.
 The organization has third-party verification of Scope 3 data inplace for at least one category.
 Please note, to be eligible for inclusion in the above Leadershiplevel Essential Criteria, Scope 1, Scope 2 and Scope 3 verification
or assurance statements must follow best practice as outlined in
the Management level criteria in the 2024 Full Corporate Scoring
Methodology - Climate change.

7.9.2
7.9.3
Additional
guidance

Page 18 of 25@cdp | www.cdp.net

A-list

7.9.1
7.9.2
7.9.3
Additional
guidance The organization has third-party verification of 100% of Scope 1
emissions.
 The organization has third-party verification of 100% of Scope 2
emissions.
 The organization has third-party verification of at least 70% of atleast one Scope 3 category emissions.
 Please note, to be eligible for inclusion in the above A-list level
Essential Criteria, Scope 1, Scope 2 and Scope 3 verification or
assurance statements must follow best practice as outlined in theManagement level criteria in the 2024 Full Corporate Scoring
Methodology - Climate change.

Disclosure of Scope 3 emissions [General & all sectors excl. Financial services]
Please note, this is a pre-requisite criterion for the Verification essential criteria.
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

7.5
AND
7.8
7.8

A-listNot applicable The organization provides base year emissions in question 7.5
for all Scope 3 categories that are either relevant and calculated
OR not relevant and calculated in question 7.8.
 The organization provides emissions calculations from at least
one of the Scope 3 categories (including for the relevant sector)
outlined in the Management level criteria in the 2024 Full
Corporate Scoring Methodology - Climate change.
 No essential criteria applied.

Disclosure of Scope 3 emissions [Financial services sector]
Please note, this is a pre-requisite criterion for the Verification essential criteria.
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership12.1.1

 The organization discloses all requested details of how theymeasure the impact of their portfolio on the climate.
 Only complete row(s) as per the Awareness level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

OR

OR

Page 19 of 25@cdp | www.cdp.net

A-list12.1.3 The organization discloses all requested details of othermetrics used to track environmental impact of theirportfolio.
 Only complete row(s) where ‘Climate change’ is selected incolumn ‘Environmental issues…’ as per the Awareness level
criteria in the 2024 Full Corporate Scoring Methodology - Climatechange are assessed.

Not applicable No essential criteria applied.

Energy-related activities
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

Not applicable No essential criteria applied.

A-list7.30
AND
7.30.7

 If the organization consumes fuel (excluding feedstock) as
disclosed in question 7.30, all requested details of thisconsumption are disclosed in at least one row in question 7.30.7.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 If the organization generates electricity, heat, steam, or coolingas disclosed in question 7.30, all requested details of thisgeneration are disclosed in at least one row in question 7.30.9.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

7.30
AND
7.30.9Feedstock consumption [Chemicals sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

7.31
AND
7.31.1

 If the organization consumes fuels as feedstocks in question
7.31, all requested details on its consumption of feedstocks forchemical production activities are disclosed in at least one row inquestion 7.31.1.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

Page 20 of 25@cdp | www.cdp.net

A-listNot applicable No essential criteria applied.

Feedstock consumption [Steel sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

7.32

A-listNot applicable The organization discloses all requested details on its
consumption of feedstocks for steel production activities in atleast one row.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

Capital goods efficiency metrics [Capital goods sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership7.34

 The organization measures the efficiency of its products orservices.
 The organization discloses all requested details of the metrics
used to measure the efficiency of products or services.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

7.34.1A-listNot applicable

Energy-related activities [Electric utilities sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Page 21 of 25@cdp | www.cdp.net

Leadership

7.46
Additional
guidance

A-list7.46
Additional
guidance The organization discloses that low-carbon generation sources
account for greater than 25% of gross electricity generation.
 Please note, low-carbon sources include the following power
generation technologies in question 7.46:
 Sustainable biomass
 Nuclear Geothermal Hydropower Wind Solar Marine Other renewable Fossil-fuel plants fitted with CCS
 The organization discloses that low-carbon generation accountfor greater than 55% of gross electricity generation.
 Please note, low-carbon sources include the following power
generation technologies in question 7.46:
 Sustainable biomass
 Nuclear Geothermal Hydropower Wind Solar Marine Other renewable Fossil-fuel plants fitted with CCS

Emissions targets (near-term) [General & all sectors excl. Electric utilities & Oil & gas]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership7.53.1

 The organization discloses a near-term emissions target that iseither validated by the Science Based Targets Initiative OR meetsthe following criteria:
 Organization-wide coverage
 Covers 95% of Scope 1 and 2 base year emissions
 Within 5-10 years of the year target was set
 The organization discloses an organization-wide Scope 1 and 2
emissions reduction target that either is validated by the Science
Based Targets Initiative OR that is fully aligned with a 1.5⁰C
scenario (at least a 4.2% absolute annual emissions reduction
between base year and target year).

OR
7.53.2A-list

7.53.1
OR
7.53.2

Page 22 of 25@cdp | www.cdp.net

Emissions targets (near-term) [Electric utilities sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership7.53.1

 The organization discloses a near-term emissions target that iseither validated by the Science Based Targets Initiative OR meetsthe following criteria:
 Organization-wide coverage
 Covers 95% of Scope 1 base year emissions
 Within 5-10 years of the year target was set
 The organization discloses an organization-wide Scope 1
emissions reduction target that either is validated by the Science
Based Targets Initiative OR that is fully aligned with a 1.5⁰C
scenario (at least a 4.2% absolute annual emissions reduction
between base year and target year).

OR
7.53.2A-list

7.53.1
OR
7.53.2Emissions targets (near-term) [Oil & gas sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership7.53.1

 The organization discloses a near-term emissions target that iseither validated by the Science Based Targets Initiative OR meetsthe following criteria:
 Organization-wide coverage
 Covers 95% of Scope 1 and 2 base year emissions
 Within 5-10 years of the year target was set
 The organization discloses near-term Scope 1, Scope 2 andScope 3 emissions targets that are aligned with best practice as
outlined on either the Science Based Targets Initiative Route OR
the 1.5⁰C aligned CDP Route in the Leadership level criteria in the2024 Full Corporate Scoring Methodology - Climate change.

OR
7.53.2A-list

7.53.1
OR
7.53.2

Portfolio targets [Financial services sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Page 23 of 25@cdp | www.cdp.net

Leadership7.53.4

 The organization discloses all requested details on their portfolio
target(s) in at least one row.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.

A-listNot applicable No essential criteria applied.

Life cycle assessment of buildings [Construction & Real estate sectors]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership7.72

 The organization discloses assessment of life cycle emissions of
new construction or major renovation projects.
 The organization discloses all requested details on how the life
cycle emissions of new construction or major renovation projects
are assessed.
 Only complete row(s) as per the Awareness level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

7.72.1A-listNot applicableNet zero carbon buildings [Real estate sector]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership7.76

 The organization manages net zero carbon buildings.

7.76.1

 The organization discloses all requested details of the net zerocarbon buildings under management in at least one row.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

A-listPage 24 of 25

Not applicable@cdp | www.cdp.net

Net zero carbon buildings [Construction & Real estate sectors]
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

7.77

 The organization has completed construction or majorrenovations on net zero carbon projects in the last 3 years.
 The organization discloses all requested details of the new
construction or major renovations projects completed in the last
3 years that were designed as net zero carbon in at least one row.
 Only complete row(s) as per the Disclosure level criteria in the2024 Full Corporate Scoring Methodology - Climate change areassessed.
 No essential criteria applied.

7.77.1A-listNot applicablePublic response
Essential
Criteria
Level
Awareness

Question

Scored data points

Not applicable No essential criteria applied.

Management

Not applicable No essential criteria applied.

Leadership

Not applicable

A-listNot applicable The organization must submit a public response to the Full
Corporate Questionnaire - Climate change.
 No essential criteria applied.

Page 25 of 25@cdp | www.cdp.net