CDP Technical Note - Plastics disclosure
CDP Corporate QuestionnaireContents
CDP Technical Note - Plastics disclosure ................................................................................... 1
About this Technical Note ............................................................................................................ 3
Version ........................................................................................................................................ 3
1. Introduction ............................................................................................................................. 4
2. Technical FAQs ....................................................................................................................... 5
Which plastics activities are the focus of CDP’s 2024 disclosure? ........................................... 5
Are mixed materials included in the metric for ‘total weight’ of plastic packaging or goods? ..... 5
Does CDP ask about single-use plastics?................................................................................ 6
What are the different raw material sources for plastics? ......................................................... 6
What is the difference between ‘technically recyclable’ and ‘recyclable in practice and at
scale’? ..................................................................................................................................... 6
3. End-of-life Management FAQs ................................................................................................ 7
Why does CDP use the term ‘end-of-life management’ instead of ‘disposal’ or ‘waste
management’? ......................................................................................................................... 7
What are the pathways plastics can take at end-of-life? ........................................................... 7
4. How is CDP disclosure aligned with existing plastics disclosure frameworks, standards, andguidelines? ................................................................................................................................. 9Page 2 of 19@cdp | www.cdp.net

About this Technical Note
This document introduces CDP’s approach to Plastics disclosure, including its alignment to theEllen MacArthur Foundation’s Global Commitment. The Plastics module also builds upon
additional standards and frameworks including ESRS, GRI, TNFD and WWF ReSource Tracker.

Version control table
Version

Revision Date

Revision Summary

1.0

Feb 2023

2.0

April 2023

Added definition of plastics as FAQ 1

3.0

June 2024

4.0

July 2024

Added technical FAQs on end-of-life management.
Added definitions of the updated and new activities including ‘Usage of
durable plastics goods and/or components (including mixed materials)’.
Added mapping to WWF ReSource Tracker, GRI 306: Waste, TNFD, andupdated the mapping to EMF Global Commitment.

Copyright © CDP Worldwide 2024
All rights reserved. Copyright in this document is owned by CDP Worldwide, a registered charity number
1122330 and a company limited by guarantee, registered in England number 05013650.

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1. Introduction
Plastic pollution and waste harms our ecosystems, economies, and communities. It threatens thefunction of the world’s terrestrial, ocean and freshwater ecosystems, which serve as sanctuaries
for biodiversity, vital food sources and major carbon sinks. Less than 10% of plastic gets recycled
annually, and if growth in single-use plastic production continues at current rates, by 2050, they
could comprise of approximately 5-10% global greenhouse gas emissions (UNEP, 2021)(Minderoo Foundation, 2021). However, the 'take-make-waste' model of plastic use also entails
significant losses to businesses. In just a single one-use cycle, US$80-120 billion is lost. This
represents 95% of aggregate plastic packaging value (Ellen MacArthur Foundation, 2016).
Despite the globally accepted scale of the problem and extent of its impacts, many companies
have a limited understanding and disclosure of how they contribute to the plastic crisis and their
exposure to commercial, legal, and reputational risks across their value chains.
In 2024, all disclosing companies will be able to access CDP’s plastics questions. This is because:
Companies in all sectors contribute to, or are affected by plastic waste and pollution;
The impacts of plastics are interconnected and cross-cutting; and,◥ Keeping plastics out of the environment is essential to restoring the health of our ecosystems.
◥◥

On behalf of investors, purchasing companies that are CDP supply chain members, and other data
users, CDP requests companies to report on; the substantive risks plastics pose to their business,the raw material content, reusability and recyclability of their plastic products, the end-of-life
management of plastic waste and their targets for reducing the impact of their plastics-related
activities across the entire value chain.
CDP’s Plastics module is informed by existing plastics disclosure frameworks, standards,
guidelines and incoming legislation. This provides decision makers with clear, comprehensive, andcomparable data on the production, commercialization, usage and disposal of plastics across theglobal economy.
There are several updates to the 2024 questionnaire. The Plastics qualitative questions have been
integrated and expanded to include plastics mapping across direct operations and the value chain
in module 1, risk assessment and disclosure in modules 2 and 3, and value chain engagement inmodule 5. In addition, definitions throughout the module have been updated to increase clarity andalign with existing standards, frameworks, guidance, and best practice. A new question on end-oflife management was added to module 10 to cover the entire lifecycle of plastics.
The scope of plastics activities was also expanded. The disclosure now includes thecommercialization of plastics polymers, including plastics converters and goods/products packagedin plastics. This is in addition to production. Data is also now collected on the usage of durable
plastics goods and components in addition to production and commercialization. New activities
were included such as the production of waste management and/or water management services
as well as the provision of financial products and/or services for plastics-related activities. As
strategies for reducing plastics-related impacts and increasing circularity mature, CDP will review
the data that companies are able to provide and collect feedback from our stakeholders on what ismost relevant to driving action and informing decision making.
The plastics questions will remain unscored in 2024, and therefore will not impact a company’sscore. This is in recognition that many companies are in the early stages of developing their action,accountability, and reporting on plastics.

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2. Technical FAQs
Which plastics activities are the focus of CDP’s 2024 disclosure?
CDP asks for information from all companies that produce, commercialize and use a variety ofplastic products across their business operations, covering the entirety of the value chain to end-oflife management.
The module includes quantitative metrics on plastic polymers, durable goods/products and durable
components and packaging, and end-of-life management.

Production/commercialization of plastic polymers (including plastic polymers)
This activity refers to the conversion of virgin and/ or recycled raw materials into resin pellets. These raw
materials may be fossil fuel-based, e.g. derived from crude oil, or renewable-based, e.g. derived fromsugar cane ethanol. ‘Production/commercialization of plastic polymers’ captures all companies involvedin processing virgin and/or recycled raw materials, polymerization, and/ or compounding of plastics,
and/or the selling of them for financial gain. As well as a distinction of source type, e.g. fossil-fuel orrenewable, there is a distinction between virgin fossil-based materials and recycled fossil-based content
materials. See glossary: https://plasticseurope.org/plastics-explained/how-plastics-are-made/.
Production/commercialization of durable plastic components (including mixed materials)
This activity refers to the conversion of polymers (e.g. resin pellets) into plastic components of products,
and the companies that sell them for financial gain. For example, a polypropylene component of a car
bumper. This category is only for components that make up other products.
Production/commercialization of durable plastic goods (including mixed materials)
This activity refers to the conversion plastic polymers (e.g. resin pellets) into plastic goods, and thecompanies that sell them for financial gain. For example, a children’s toy made from ABS plastic.
Usage of durable plastic goods and/or components (including mixed materials)
This activity refers to companies which use plastic goods and/or components to produce a final productor provide a service. These durable goods/components are themselves not sold. For example, ultra-highmolecular weight polyethylene components used in conveyor systems, nylon components used in gearsor plastic tables used for office equipment.
Production/commercialization of plastic packaging
This activity refers the conversion of polymers into plastic packaging, and/or the placing of plastic
packaging into the market (e.g. selling, distributing, marketing). This activity group does not include theproduction/commercialisation of goods that are packaged in plastic.
Production/commercialization of goods/products packaged in plastics
This activity refers to the production of goods, of any kind, that are packaged in plastics; for example, acompany that manufactures bars of soap wrapped in LDPE packaging.
Provision/ commercialization of services that use plastic packaging (e.g., food services)
This activity refers to the provision of services, of any kind, that involve the use of plastic packaging (notcompanies that manufacture plastic packaging, goods in plastic packaging, or plastic goods). An
example of this is an airline that provides food wrapped in LDPE packaging to its passengers.
Provision of waste management and/or water management services
This activity refers to the provision of services that manage plastic waste to prepare it for reuse,recycling or disposal. These services could be in-house or operated as a third-party.

Are mixed materials included in the metric for ‘total weight’ of plastic packaging or goods?
For mixed materials, companies are requested to provide data on:●●

Goods or packaging that consist of at least 50% plastic by weight.
The weight of the plastic proportion of the goods or packaging only.

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For example: A company manufactures cosmetics containers. One container weighs 100g: 60g
PET plastic and 40g glass. The company sold 500 containers in the reporting period. It shouldreport 500x60g = 30,000g = 0.03 metric tonnes. The company also manufactures 50g cosmetics
tubes made from 30g bamboo and 20g PET plastic. Because this product is less than 50% plastic
by weight, the company is not required to report on this product.
The types of plastic reported should include fossil-based, bio-based, compostable, biodegradable,
and oxo-degradable plastic.
CDP recognizes that reporting the total weight of plastic in mixed materials products may require
estimation rather than measurement.
Does CDP ask about single-use plastics?
Packaging is the most prevalent and problematic form of single-use plastics. In line with the Ellen
MacArthur Foundation’s Global Commitment, we request metrics about packaging, rather thanabout single-use items as a specific category of plastics.
Included in CDP’s definition of plastic packaging is:••Plastic packaging in direct contact with the product, holding several units of packaging
and/or used for the transport of units of packaging (i.e., primary, secondary, and tertiary
plastic packaging).
Plastic packaging applied to or offered to accompany any products sold (for example,
plastic shopping bags or plastic cutlery accompanying food).

This would mean, for example, that a pack of disposable cutlery sold independently of food is notconsidered packaging.
What are the different raw material sources for plastics?
There are two dimensions to the raw material sources for plastics: fossil-based versus renewable,
and virgin versus recycled.
Fossil-based versus renewable
Fossil-based content refers to the polymers in a plastic product that are produced frompetrochemicals. Renewable content refers to polymers derived from sources that are continually
replenished at a rate equal to or greater than the rate of depletion, e.g. sustainably harvested
starch or cellulose. Both fossil-based and renewable plastics can be either virgin or recycled.
Virgin versus recycled
Virgin content is the plastic content that has not been previously used or subjected to processing
other than for its original production. Virgin plastic content has not been produced from postindustrial or post-consumer recycled material. In contrast, recycled plastics have been produced
from pre-consumer or post-consumer recycled material. Both virgin and recycled plastics can bederived from fossil-based sources or renewable sources.
What is the difference between ‘technically recyclable’ and ‘recyclable in practice and at
scale’?
‘Technical recyclability’ reflects the technical potential to recycle a product containing plastic, butdoes not take into account whether the collection, sorting, and recycling of the package happens inpractice, at scale, and with reasonable economics (e.g. it could work in a lab or in one (pilot) facility
but not be currently economically viable to replicate at scale). Note that some organizations refer tothis as “packaging designed for recycling”. To assess the design for recycling/technical recyclability
various guidelines, tools and testing methods are available from The Association of Plastics
Recyclers (APR), Plastic Recyclers Europe, European PET Bottle Platform, Consumer Goods
Forum Golden Design Rules, and many more. If there are minor differences between the different
guidelines, it is encouraged to use the geographically most relevant or strictest one.
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To assess whether packaging is ‘recyclable in practice and at scale’, the Ellen MacArthur
Foundation’s Global Commitment Reporting Guidelines 2024 requires the packaging to meet athreshold of 30% recycling rate in multiple regions, collectively representing at least 400 million
people. A possible alternative, especially relevant for more local players, is to check if a 30% postconsumer recycling rate is achieved in all the markets where a packaging is sold. To verify whichplastic packaging are recyclable in practice and at scale, and to calculate your organization’s
recyclability percentage, your organization can view the Recycling Rate Survey and use the
Recyclability Assessment Tool developed by the Ellen MacArthur Foundation, available here.

3. End-of-life Management FAQs
Why does CDP use the term ‘end-of-life management’ instead of ‘disposal’ or ‘waste
management’?
End-of-life management is defined as the stage of the lifecycle where goods, materials andsubstances are no longer in use and go through a management system to process them for
preparation for reuse, recycling, or disposal (adapted from European Environmental Bureau and
Pew Charitable Trusts).
Disposal or waste management is often thought of as when a consumer disposes of an item. While
end-of-life management does occur at this stage of a value chain, it also can occur throughout thevalue chain too. For example, during production or commercialization, goods, materials andsubstances can no longer be in use and reach end-of-life. It is for this reason, CDP uses the term
‘end-of-life management’, to highlight this can occur at any stage of the value chain.
It is recommended to disclose whether the waste is operational or post-consumer, and thecorresponding percentages.
What are the pathways plastics can take at end-of-life?
There are multiple pathways plastics can take at end-of-life to process and prepare them for reuse,recycling or disposal.
Preparation for reuse
This end-of-life management pathway refers to plastic that is prepared for reuse, which may
involve checking, cleaning, washing, or repairing so that it can go through another use phase,
without any other pre-processing (WRAP and Waste Framework Directive). Reuse is an
essential part of the circular economy for plastic to minimize waste and keep materials in use forlonger. As an end-of-life management pathway, it sits on top of the waste hierarchy.
Recycling
This end-of-life management pathway refers to plastic which undergoes mechanical or chemical
recycling to be reprocessed for its original or other purposes. This does not include plastic
feedstock for thermal recycling, also known as waste-to-energy or energy recovery. Recycling is an
essential part of the circular economy for plastics to minimize waste generation and keep materials
in use for longer.
Composting (industrial/home)This end-of-life management pathway refers to plastic which undergoes a process from biologicalactivity to degrade the material into organic substances. The materials from composted plastic canbe returned to the earth after use, however, it does not prevent waste from being generated in thefirst place which is a core principle of the circular economy.
Waste to Energy

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This end-of-life management pathway refers to plastic that is burned as fuel to generate electricity.
It is also known as thermal recycling. This pathway does not contribute to a circular economy forplastics and should be aimed to be reduced.

Landfill
This end-of-life management pathway refers to plastic that is placed in landfill as a means ofdisposal. This pathway does not contribute to a circular economy for plastics and should be aimed
to be reduced.
Incineration
This end-of-life management pathway refers to plastic that is burned as a means of disposal, anddoes not generate electricity. The incineration of plastics and release toxins and GHG emissions.
This pathway does not contribute to a circular economy for plastics and should be aimed to be
reduced.
Mismanaged Waste
This end-of-life management pathway refers to plastic that are either littered or inadequately
disposed. This includes disposal in dumps or open, uncontrolled landfills, where it is not fully
contained. Plastic waste is also considered mismanaged when it may be released into theenvironment during collection or distribution (Jambeck et al., 2015 and IUCN The Marine Plastic
Footprint). This pathway contributes significantly to plastic pollution of the environment and should
be aimed to be eliminated.
Leakage
This end-of-life management pathway refers to the accumulation of plastics in the naturalenvironment, either as macroplastics or microplastics (Plastic Footprint Network). This pathway
contributes significantly to plastic pollution of the environment and should be aimed to beeliminated.

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4. How is CDP disclosure aligned with existing plastics disclosure frameworks, standards, and guidelines?
The plastics module was informed by the Ellen MacArthur Foundation’s Global Commitment, ESRS E5, WWF ReSource Tracker, and GRI 306: Waste and
TNFD. It is aligned with CDP's approach to disclosure on Climate Change, Forests, and Water Security.
The table below maps CDP’s Plastics Module with the information that companies are required to provide as part of framework alignment. Mapping ESRS to
CDP’s full 2024 questionnaire has been done separately.
CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Ellen MacArthur
Foundation: Global
Commitment(10.1) Do you have plastics-related
targets, and if so what type?

WWF ReSource Tracker

GRI 306: Waste

Question level alignment:

Question level alignment:

ReSource members are asked
for their company goals
relevant to the three
ReSource: Plastic Goals:

TNFD requires general target
setting in Strategy B and
Metrics and Targets C

1) Eliminate
Unnecessary Plastic
2) Shift to Sustainable
Inputs3) Increase Plastic
Recycling &Composting
Column 3: Target Metric
Plastic Polymers●●

Reduce the total weight ofvirgin content in plastic
polymers produced and/or
soldIncrease the proportion of
post-consumer recycledcontent in plastic polymers
produced and/or soldPage 9 of 19●

Decreasing virginplastic use●

Increasing the shareof post-consumer
recycled (PCR)
content

TNFD

306-2aThe reporting organization
shall report the following
information:● Actions, including
circularity measures,
taken to prevent
waste generation in
the organization’s
own activities andupstream and@cdp | www.cdp.net

CDP Questionnaire 2024: Plastics
ModulePresented to all companies●●

Ellen MacArthur
Foundation: Global
Commitment

WWF ReSource Tracker

GRI 306: Waste

downstream in its
value chain, and to
manage significant
impacts from waste
generated

Reduce or eliminate the useof hazardous substances
Reduce the use of polymers
with properties that mayhinder their reusability,
recyclability and disposal

Column 3: Target Metric
Plastic Packaging● Reduce the total weight ofplastic packaging used
and/or produced● Eliminate problematic andunnecessary plastic
packaging● Eliminate single-use plastic
packaging● Reduce the total weight ofvirgin content in plastic
packaging● Increase the proportion of
post-consumer recycledcontent in plastic packaging● Increase the proportion ofrenewable content from
responsibly managed
sources in plastic packaging● Increase the proportion ofplastic packaging that isrecyclable in practice and at
scale● Increase the proportion ofplastic packaging that is
reusable

Page 10 of 19

●
●

●

●

●

306-2aDecreasing virginplastic use
The elimination ofproblematic andunnecessary
packaging
Increasing the shareof post-consumer
recycled (PCR)
content
Ensuring 100% of
plastic packaging isreusable, recyclable
or compostable(RRC)
Moving from single
use towards reusemodels

The reporting organization
shall report the following
information:● Actions, including
circularity measures,
taken to prevent
waste generation in
the organization’s
own activities andupstream anddownstream in its
value chain, and to
manage significant
impacts from waste
generated@cdp | www.cdp.net

TNFD

CDP Questionnaire 2024: Plastics
ModulePresented to all companies

●
●

●
●
●
●
●

●

●

WWF ReSource Tracker

GRI 306: Waste

Increase the proportion ofplastic packaging that iscompostable
Reduce or eliminate the useof hazardous substances

Column 3: Target Metric Plastic
goods/products●

Ellen MacArthur
Foundation: Global
Commitment

Eliminate single-use plastic
products
Reduce the total weight ofplastics in ourgoods/products
Increase the proportion ofplastic goods/products which
are reusable
Eliminate problematic andunnecessary plastics within
our goods/products
Reduce the total weight ofvirgin content in plastic
goods/products
Increase the proportion of
post-consumer recycledcontent in plastic
goods/products
Increase the proportion ofrenewable content from
responsibly managed
sources in plastic
goods/products
Increase the proportion of
our goods/products that arerecyclable in practice and at
scale

Page 11 of 19

No equivalent. The scope of
the Global Commitment islimited to plastic packaging
and does not include plastic
goods / products.

306-2aThe reporting organization
shall report the following
information:● Actions, including
circularity measures,
taken to prevent
waste generation in
the organization’s
own activities andupstream anddownstream in its
value chain, and to
manage significant
impacts from waste
generated@cdp | www.cdp.net

TNFD

CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Ellen MacArthur
Foundation: Global
Commitment

WWF ReSource Tracker

Increase the proportion of
our goods/products that arecompostable
Column 3: Target Metric
Microplastics

GRI 306: Waste●●●

306-2aThe reporting organization
shall report the following
information:● Actions, including
circularity measures,
taken to prevent
waste generation in
the organization’s
own activities andupstream anddownstream in its
value chain, and to
manage significant
impacts from waste
generated306-2aEliminate the use of primary
microplastics and plastic
particles
Reduce the potential releaseof microplastics and plastic
particles

Column 3: Target MetricEnd-of-life management● Increase the proportion ofrecyclable plastic waste that
we collect, sort, and recycle● Increase the proportion ofrecyclable plastic waste thatis collected, sorted, andrecycled● Increase the proportion ofplastic waste which isprepared for reuse orcomposted● Reduce the proportion ofplastic waste which is sent tolandfill and/or incinerated

Page 12 of 19

The reporting organization
shall report the following
information:● Actions, including
circularity measures,
taken to prevent
waste generation in
the organization’s
own activities andupstream anddownstream in its
value chain, and to
manage significant
impacts from waste
generated@cdp | www.cdp.net

TNFD

CDP Questionnaire 2024: Plastics
ModulePresented to all companies●

Ellen MacArthur
Foundation: Global
Commitment

WWF ReSource Tracker

Reduce the proportion ofplastic waste which is
mismanaged306-2aColumn 3: Target Metric
Extended Producer Responsibility(EPR)● Ensure compliance with EPR
policies and schemes● Adhere to eco-design
requirements

The reportingorganization shall report
the following information:● Actions, including
circularity measures,
taken to prevent
waste generation in
the organization’s
own activities andupstream anddownstream in its
value chain, and to
manage significant
impacts from waste
generated(10.2) Indicate whether yourorganization engages in thefollowing activities.

Row 1: Activity●

Production/commercializationof plastic polymers (including
plastic converters)
Row 2: Activity●

GRI 306: Waste●

Raw material
producers –compostable and noncompostable●

Plastic for product use

Production/commercializationof durable plastic goods
and/or components(including mixed materials)

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TNFD

CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Ellen MacArthur
Foundation: Global
Commitment

Row 3: Activity

WWF ReSource Tracker●

Plastic for product use●

Usage of durable plastics
goods and/or components(including mixed materials)
Row 4: Activity●

Packaging producers●

Plastic for packaging
of sold products●

Packaged goods
companies●

Plastic for packaging
of sold products●

Retailers and foodservice providers●

Plastic packaging onpurchased items●

Collecting, sorting andrecycling companies●

Production/commercializationof plastic packaging
Row 5: Activity●

Production/commercializationof goods/products packagedin plastics
Row 6: Activity●

Provision/commercializationof services that use plastic
packaging (e.g., foodservices)Row 7: Activity●

Provision of waste
management and/or water
management services
Row 8: Activity●

Provision of financial
products and/or services forplastics-related activities(10.3) Provide the total weight ofplastic polymers sold and indicate
the raw material content.

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Question level alignment:
Section: Plastic polymer
weight, portfolio, and sourcing@cdp | www.cdp.net

GRI 306: WasteTNFDCDP Questionnaire 2024: Plastics
ModulePresented to all companies

Column 1: Total weight of plastic
polymers sold during the reporting
year (Metric tons)

Ellen MacArthur
Foundation: Global
Commitment
Raw material producers –non-compostable plastics

WWF ReSource Tracker

GRI 306: Waste

TNFD

●

Total Plastic Weight(by form and polymer)

TNFD Metrics and Targets B:
C2.3● Total weight of plastic
polymers (tonnes)

Raw material producers –non-compostable plastics●●

Question 10.4: Provide thetotal weight of plastics sold(percentage of total plastic
weight and/or metric tonnes)● % of post-consumer
recycled content● % of pre-consumer
recycled content●

Virgin content (%)
Post-Consumer
Recycled Content (%)
Biobased Content responsibly sourced(%)
Biobased Content –other (%)

TNFD Metrics and Targets B:
C2.3● % virgin fossil-fuelfeedstock● % post-consumer
recycled feedstock● % post-industrial
recycled feedstock● % virgin renewable
feedstock

Question 10.1
● Provide the total
weight of plastics
sold(metric tonnes)
Raw material producers –compostable plastics
Question 13.1
● Provide the total
weight of plastics sold(metric tonnes)

Column 2: Raw material content
percentages available to report●●●●

Column 3: % virgin fossilbased content
Column 4: % virginrenewable content
Column 5: % pre-consumer
recycled content
Column 6: % post-consumer
recycled content●

Raw material producers –compostable plastics
Question 13.4:● % of renewable
content

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CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Ellen MacArthur
Foundation: Global
Commitment●(10.4) Provide the total weight ofplastic durable goods/components
sold and indicate the raw material
content.

WWF ReSource Tracker

GRI 306: Waste

TNFD% of renewable
content from
responsibly managed
sources

No equivalent metric.
The scope of the Global
Commitment is limited toplastic packaging.

Column 1: Total weight during thereporting year (Metric tons)●

Total Plastic Weight(by form and polymer)

TNFD Metrics and Targets B:
C2.3● Total weight of plastic
durable goods(tonnes)

Column 2: Raw material content
percentages available to report●●

Virgin content (%)
Post-Consumer
Recycled Content (%)
Biobased Content responsibly sourced(%)
Biobased Content –other (%)

TNFD Metrics and Targets B:
C2.3● % virgin fossil-fuelfeedstock● % post-consumer
recycled feedstock● % post-industrial
recycled feedstock● % virgin renewable
feedstockTotal Plastic Weight(by form and polymer)

TNFD Metrics and Targets B:
C2.3● Total weight of plastic
packaging (tonnes)●

Column 3: % virgin fossilbased content● Column 4: % virginrenewable content● Column 5: % pre-consumer
recycled content● Column 6: % post-consumer
recycled content(10.5) Provide the total weight ofplastic packaging sold and/or
used, and indicate the raw material
content.
Column 1: Total weight of plastic
packaging sold / used during thereporting year (Metric tons)

Page 16 of 19●●

Question level alignment:
Section: Plastic packaging
weight, portfolio, and sourcing
Question 4.1●

Provide the total
volume (weight) of●@cdp | www.cdp.net

CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Ellen MacArthur
Foundation: Global
Commitment

WWF ReSource Tracker

GRI 306: Waste

TNFD

your plastic packaging(metric tonnes)
Column 2: Raw material content
percentages available to report●●●●

Column 3: % virgin fossilbased content
Column 4: % virginrenewable content
Column 5: % pre-consumer
recycled content
Column 6: % post-consumer
recycled content

Question 4.5
Provide details of the sourceof the plastic in yourpackaging (percentage of total
new plastic packaging weight,
latest year)
●
●
●
●

●
●

Virgin content (%)
Post-Consumer
Recycled Content (%)
Biobased Content responsibly sourced(%)
Biobased Content –other (%)

TNFD Metrics and Targets B:
C2.3● % virgin fossil-fuelfeedstock● % post-consumer
recycled feedstock● % post-industrial
feedstock● % virgin renewable
feedstock

Weight andpercentage of plastic
packaging that is
reusable

TNFD Metrics and Targets B:
C2.3• % of plastic
packaging that is
reusable% virgin fossil-based
content% virgin renewable
content% pre-consumer
recycled content% post-consumer
recycled content(10.5.1) Indicate the circularity
potential of the plastic packaging
you sold and/or used.

Question level alignment:

Column 2: % of plastic packaging
that is reusable

Question 4.6• Provide thepercentage of plastic
packaging which was
reusable, recyclable
or compostable over
the reporting period

Page 17 of 19●●

Section: Plastic packaging
weight, portfolio and sourcing●@cdp | www.cdp.net

CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Column 3: % of plastic packaging
that is technically recyclable

Column 4: % of plastic packaging
that is recyclable in practice and at
scale

Ellen MacArthur
Foundation: Global
Commitment(percentage of total‘new plastic
packaging’ weight,
latest year)
Question 4.13
• Provide thepercentage of
packaging ‘designed
for recycling’ over thereporting period(percentage of total‘new plastic
packaging’ weight,
latest year)
Question 4.6• Provide thepercentage of plastic
packaging which was
reusable, recyclable
or compostable over
the reporting period(percentage of total‘new plastic
packaging’ weightlatest year)

WWF ReSource Tracker

TNFD

TNFD Metrics and Targets B:
C2.3• % of plastic
packaging that is
technically recyclable●

Weight andpercentage of plastic
packaging that isrecyclable in practiceand at scale(10.6) Provide the total weight ofwaste generated by the plastic you
produce, commercialize, use
and/or process and indicate theend-of-life management pathways

Page 18 of 19

GRI 306: Waste@cdp | www.cdp.net

TNFD Metrics and Targets B:
C2.3• % of plastic
packaging that isrecyclable in practiceand at scale

CDP Questionnaire 2024: Plastics
ModulePresented to all companies

Ellen MacArthur
Foundation: Global
Commitment

Column 1: Total weight of waste
generated during the reporting year
(metric tons)

Column 2: End-of-life management
pathways available to report
●
●
●
●
●
●
●
●

Column 3: % prepared for
reuse
Column 4: % recycling
Column 5: composting(industrial/home)
Column 6: Waste to Energy
Column 7: % Incineration
Column 8: % Landfill
Column 9: % Mismanaged
waste
Column 10: Leakage

WWF ReSource Tracker●

Total plastic weightGRI 306: Waste

306-3a●No equivalent. The scope of
the Global Commitment does
not include end-of-life
management pathways.

Weight and percentage ofplastic packaging, based on
the country, polymer and formof packaging, estimated to be:●●●●

Recycled
Landfilledincinerated
mismanaged

Total weight of waste
generated in metrictons, and a
breakdown of thistotal by compositionof the waste
306-4c: Total weight on nonhazardous waste diverted
from disposal in metric tons,
and a breakdown of this total
by the following recovery
operations:●●●306-5c: Total weight of nonhazardous waste directed todisposal in metric tons, and a
breakdown of this total by thefollowing disposal operations:●●●●Page 19 of 19

Preparation for reuse
Recycling
Other recovery
options@cdp | www.cdp.net

Incineration (withenergy recovery)
Incineration (without
energy recovery)
Landfilling
Other disposal
operations

TNFD

TNFD Metrics and Targets B:
C2.2● Total weight of nonhazardous waste
generated (tonnes)

TNFD Metrics and Targets B:
C2.2
Weight of non-hazardous
waste (tonnes) disposed of,split into:● Waste incinerated(with and without
energy recovery)● Waste sent to landfill● Other disposal
methods
Weight of non-hazardous
waste (tonnes) diverted fromlandfill, split into waste:● Reused● Recycled● Other recovery
operations