Question Changes and Questionnaire Map: 2022 to 2023
CDP Water Security QuestionnaireContents
Version ........................................................................................................................................... 3
Overview ......................................................................................................................................... 4
1.

Key changes ............................................................................................................................ 52.

2022 to 2023 changes ............................................................................................................. 73.

2023 map............................................................................................................................... 17

Copyright © CDP Worldwide 2023
The copyright in this document is owned by CDP Worldwide, a registered charity number
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Any use of any part of this document must be licensed by CDP. Any unauthorized use isprohibited, and CDP reserves the right to protect its copyright by all legal means necessary.

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Version
Version number
1.0

Release / Revision dateReleased: January 11, 2023

Revision summary
Publication of the Water Security –Changes and Question Map 2022-23

2.0

Released: February 17, 2023

W2.1a and W4.3a are now included asquestions with modified guidance.

3.0

Released: March 10, 2023

W4.2b, W4.2c and W4.3b are now
included as questions with modified
guidance.

Page 3 of 23@cdp | www.cdp.net

Overview
Annual revisions and developments to our questionnaires reflect and drive best practice, improving both data quality and the disclosure experience. The 2023 water
security questionnaire, including sector questions and the reporting guidance, can be viewed at www.cdp.net/en/guidance.
This document indicates what has changed for 2023.
 Part 1 lists key changes: new questions, removed questions, modifications to existing questions and the reporting guidance.
 Part 2 details where 2023 questions differ from the 2022 questionnaire – including minor changes.
 Part 3 sets out the structure of the 2023 questionnaire with a list of the modules and questions. It shows which questions form the minimum version of thequestionnaire (for some smaller companies and some responding for the first time) and indicates the linkages between questions (where a response to one
question impacts another).
Scale of 2023 changes
73% of the 2022 questions have either not changed or have just minor changes(excludes sector-specific and supply chain module questions).
Changes to core questions
 The total number of questions has risen by 14 to 85.
 There are 18 new questions - 9 for water security (2 were previously
sector specific) and 9 for plastics.
 1 core question was removed completely.

2023 changes(excludes sector-specific questions and supply chain module)
W0 Introduction
W1 Current state
W2 Business impacts
W3 Procedures

New question

W4 Risks and opportunities

Modified question

W5 Facility-level accounting

Minor change

W6 Governance 2 core questions were removed, and the data points incorporated into
other questions.

W7 Business strategy

 The figure opposite shows the scale of change within each module.

W9 Verification

No change

W8 Targets

Changes to sector-specific questions
 Eight Food, beverage & tobacco sector questions are now alsopresented to Agricultural commodities sector.

W10 Plastics
0%

20%

40%

60%

80%

100%

% change by module There are 7 Metals & mining sector questions now also presented to
the Coal sector.
 Two modified questions for CH, EU, FB, and OG are now presented to all respondents.

Page 4 of 23@cdp | www.cdp.net

1. Key changes
Summary
Developments reflect CDP’s strategic priority to track organizations’ transition to a water secure future – strengthening metrics related to action in the value chain,water pollution and hazardous substances, transition, water-related targets, and the disclosure of sectors with a high impact on water security.

General questions and Supply chain module Four removed questions:oW1.4a (2022), W1.4d (2022), W8.1b (2022), W10.2 (2022)

 New module on Plastics:oNine new questions, including plastics mapping, impact assessments, business risks, and targets. For companies with specific plastic production
and/or use activities, there are questions regarding total weights, raw materials content, and circularity potential.

 Nine new questions:ooo

In W1 ‘Current state’: six new questions – one on emissions to water, two on hazardous substances, and three on value chain engagement.
In W3 ‘Procedures’: two new questions on water pollutant management.
In W8 ‘Targets’: one new question on categories for water-related targets.

 Five questions with a revised question dependency:oQuestions no longer dependent on responses to W1.1: W1.2, W1.2b, W1.2d, W1.5 (2022 W1.4).

 Nineteen modified questions:
o
o
o
o
o

Nine in W1 ‘Current state’: W1.2, W1.2b, W1.2d, W1.2h, W1.2i, W1.2j, on water accounting volumes; and W1.5 (2022 W1.4), W1.5d (2022 W1.4b),
W1.5e (2022 W1.4c) on value chain engagement.
One in W2 ‘Business impacts’: W2.2 on fines and enforcement orders.
One in W3 ‘Procedures’: W3.3b on risk assessment processes.
Four in W6 ‘Governance’: W6.1a, W6.2a, W6.3, W6.4a on water policy, board oversight, management responsibilities, and employee incentives.
Three in W8 ‘Targets’: W8.1, W8.1b (2022 W8.1a), W8.1c on target categories and details.

 Eight questions with modified guidance:oPage 5 of 23

W2.1a, W4.1b, W4.1c, W4.2b, W4.2c, W4.3a, W4.3b, W7.4.

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 Three questions with additional guidance (Example responses, Explanation of terms, Additional information):oW3.3a, W6.6, W7.4.

 Five questions with a minor change:oW2.1a, W3.3a, W4.2, W4.2a, W6.2b.

Sector-specific questions
 Removed questions:oEight sector-specific pollutant management questions replaced with two general questions (2023 W3.1 and W3.1a):▪ Chemicals sector: W-CH3.1 (2022) and W-CH3.1a (2022)▪ Electric utilities sector: W-EU3.1 (2022) and W-EU3.1a (2022)▪ Food, beverage, and tobacco sector: W-FB3.1 (2022) and W-FB3.1a (2022)▪ Oil and gas sector: W-OG3.1 (2022) and W-OG3.1a (2022)

 New questions:ooEight for the Agricultural Commodities sector:▪ W-FB0.1a/W-AC0.1a, W-FB1.1a/W-AC1.1a, W-FB1.2e/W-AC1.2e, W-FB1.2f/W-AC1.2f, W-FB1.2g/W-AC1.2g, W-FB1.3/W-AC1.3, WFB1.3a/W-AC1.3a, W-FB1.3b/W-AC1.3bSeven for the Coal sector:▪ W-MM0.1a/W-CO0.1a, W-MM1.3/W-CO1.3, W-MM1.3a/W-CO1.3a, W-MM3.2/W-CO3.2, W-MM3.2a/W-CO3.2a, W-MM3.2b/W-CO3.2b, WMM3.2c/W-CO3.2c

 Eight questions with a revised question dependency:oSector-specific questions no longer dependent on responses to W1.1:▪ Chemicals sector: W-CH1.3▪ Electric utilities sector: W-EU1.2a, W-EU1.3▪ Food, beverage, and tobacco sector: W-FB1.2e/W-AC1.2e, W-FB1.3/W-AC1.3▪ Metals and mining sector: W-MM1.3/W-CO1.3▪ Oil and gas sector: W-OG1.2c, W-OG1.3

 Two modified questions:oW-FB1.1a/W-AC1.1a, W-OG1.2c

 Four questions with a minor change:oPage 6 of 23

W-MM0.1a/W-CO0.1a, W-MM3.2a/W-CO3.2a, W-MM3.2b/W-CO3.2b, W4.1c for CO@cdp | www.cdp.net

2. 2022 to 2023 changes
This table indicates where the questionnaire has been revised/developed based on the 2022 questionnaire. Changes are listed as: Revised question
dependency, Removed question, New question, Modified question, Minor change, Modified guidance, or Additional guidance. A 'Minor change'
indicates wording edits and revisions to drop-down options or a simple clarification, while a ‘Modification’ indicates that the data being requested haschanged.
Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W0 Introduction

W-FB0.1a/WAC0.1a

Which activities in the food, beverage, and tobacco
and/or agricultural commodities sectors does yourorganization engage in?

W-MM0.1a/WCO0.1a

Which activities in the metals and mining and coalsectors does your organization engage in?

W0.6a

Please report the exclusions.

New question for AC
only

New question for CO
only
Minor change• Column 2• New question for AC: Previously presented only to the FB sector, this question asks for the sectorspecific activities that the organization engages in. Activities in the agricultural commodities sector
have a ‘Critical’ water impact rating in CDP’s Water Watch tool and will now be presented withquestions specific to their sector’s risks and impacts.
• New question for CO: Previously presented only to the MM sector, this question asks for the sectorspecific activities that the organization engages in. Activities in the coal sector have a ‘Critical’ water
impact rating in CDP’s Water Watch tool and will now be presented with questions specific to theirsector’s risks and impacts.
• New drop-down options:o Column 2 "Details of activity": The drop-down option “Coal” has been added as this question will
now also be presented to the Coal sector.

Minor clarification• Guidance clarification: Recent mergers, acquisitions, and divestitures refers to those that have takenplace during the reporting year.

Revised question
dependency• Revised question dependency: Questions presented in module W1 are no longer dependent on the
response to W1.1 so that all disclosers are able to provide information on company-wide wateraccounting, water intensity, hazardous substances, and value chain engagement.

W1 Current state
W1.1

Rate the importance (current and future) of water
quality and water quantity to the success of yourbusiness.

W-FB1.1a/WAC1.1a

Which water-intensive agricultural commodities thatyour organization produces and/or sources are themost significant to your business by revenue? Selectup to five.

Page 7 of 23

New question for AC
only
Modified question(2022 W-FB1.1a)• New question for AC: Previously presented only to the FB sector, this question asks for the waterintensive agricultural commodities produced or sourced by the organization which are the mostsignificant to the business by revenue. Activities in the agricultural commodities sector have a ‘Critical’water impact rating in CDP’s Water Watch tool and will now be presented with this question on waterintensive agricultural production.
• New drop-down options:oColumn 1 "Agricultural commodities": Several drop-down options have been added to improvedata collection on agricultural commodities.

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Question no.

2023 Question text

Revisions from 2022

W1.2

Across all your operations, what proportion of thefollowing water aspects are regularly measured andmonitored?

Modified question

W-EU1.2a

For your hydropower operations, what proportion of
the following water aspects are regularly measured
and monitored?

W1.2b

What are the total volumes of water withdrawn,
discharged, and consumed across all your operations,
how do they compare to the previous reporting year,
and how are they forecasted to change?

W-OG1.2c

In your oil & gas sector operations, what are the total
volumes of water withdrawn, discharged, andconsumed (by business division), how do they
compare to the previous reporting year, and how are
they forecasted to change?

W1.2d

Indicate whether water is withdrawn from areas withwater stress, provide the proportion, how it compareswith the previous reporting year, and how it isforecasted to change.

W-FB1.2e/WAC1.2e

For each commodity reported in question WFB1.1a/W-AC1.1a, do you know the proportion that is
produced/sourced from areas with water stress?

W-FB1.2f/WAC1.2f

What proportion of the produced agriculturalcommodities reported in W-FB1.1a/W-AC1.1aoriginate from areas with water stress?

New question for AC
only• New question for AC: Previously presented only to the FB sector, this question asks for the
proportion of produced agricultural commodities (as reported in W-FB1.1a/W-AC1.1a) that originate
from areas with water stress. Activities in the agricultural commodities sector have a ‘Critical’ water
impact rating in CDP’s Water Watch tool and transparency around dependency on water in stressed
areas is essential to mitigating business risk for this sector.

W-FB1.2g/WAC1.2g

What proportion of the sourced agriculturalcommodities reported in W-FB1.1a/W-AC1.1aoriginate from areas with water stress?

New question for AC
only• New question for AC: Previously presented only to the FB sector, this question asks for the
proportion of sourced agricultural commodities (as reported in W-FB1.1a/W-AC1.1a) that originate
from areas with water stress. Activities in the agricultural commodities sector have a ‘Critical’ water
impact rating in CDP’s Water Watch tool and transparency around dependency on water in stressed
areas is essential to mitigating business risk for this sector.

W1.2h

Provide total water withdrawal data by source.

Modified question• New column: "Primary reason for comparison with previous reporting year". This data point waspreviously reported in the "Please explain" column but has been separated to improve data collection.

W1.2i

Provide total water discharge data by destination.

Modified question• New column: "Primary reason for comparison with previous reporting year". This data point waspreviously reported in the "Please explain" column but has been separated to improve data collection.

Page 8 of 23

Revised question
dependency

Revised question
dependency
Modified question
Revised question
dependency
Modified question
Revised question
dependency
Modified question
Revised question
dependency
New question for AC
only
Revised question
dependency (2022 WFB1.2e)

Details and rationale for revisions• New columns: "Frequency of measurement" and "Method of measurement". These data points werepreviously reported in the "Please explain" column but have been separated to improve datacollection.
• New row: "Water discharge quality – emissions to water (nitrates, phosphates, pesticides, and/or
other priority substances)". This row allows organizations to indicate details about measuring andmonitoring emissions to water of priority substances.
• Revised question dependency: This question is no longer dependent on the response to W1.1.
• Revised question dependency: This question is no longer dependent on the response to W1.1.
• New columns: "Primary reason for comparison with previous reporting year", "Five-year forecast",and "Primary reason for forecast". These data points were previously reported in the "Please
explain" column but have been separated to improve data collection, and to encourage companies
to collect and report forward-looking indicators.
• Revised question dependency: This question is no longer dependent on the response to W1.1.
• New columns: "Primary reason for comparison with previous reporting year", "Five-year forecast",and "Primary reason for forecast". These data points were previously reported in the "Please
explain" column but have been separated to improve data collection, and to encourage companies
to collect and report forward-looking indicators.
• Revised question dependency: This question is no longer dependent on the response to W1.1.
• New columns: "Primary reason for comparison with previous reporting year", "Five-year forecast",and "Primary reason for forecast". These data points were previously reported in the "Please
explain" column but have been separated to improve data collection, and to encourage companies
to collect and report forward-looking indicators.
• Revised question dependency: This question is no longer dependent on the response to W1.1.
• New question for AC: Previously presented only to the FB sector, this question asks for the
proportion of agricultural commodities (as reported in W-FB1.1a/W-AC1.1a) produced/sourced fromareas with water stress. Activities in the agricultural commodities sector have a ‘Critical’ water
impact rating in CDP’s Water Watch tool and transparency around dependency on water in stressed
areas is essential to mitigating business risk for this sector.
• Revised question dependency: This question is no longer dependent on the response to W1.1.

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Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W1.2j

Within your direct operations, indicate the highest
level(s) to which you treat your discharge.

Modified question• New column: "Primary reason for comparison with previous reporting year". This data point waspreviously reported in the "Please explain" column but has been separated to improve data collection.

New question• New question: Requests details of your organization’s emissions of nitrates, phosphates, pesticides,
and other priority substances to water. This question allows organizations to indicate their emissions towater of priority substances, helping them understand, manage, and reduce pollution of water bodies.

W1.2k

Provide details of your organization’s emissions of
nitrates, phosphates, pesticides, and other priority
substances to water in the reporting year.

W-CH1.3

Do you calculate water intensity for your activities in
the chemical sector?

Revised question
dependency• Revised question dependency: This question is no longer dependent on the response to W1.1.

W-EU1.3

Do you calculate water intensity for your electricity
generation activities?

Revised question
dependency• Revised question dependency: This question is no longer dependent on the response to W1.1.

New question for AC
only• New question for AC: Previously presented only to the FB sector, this question asks whether theorganization calculates water intensity for each commodity reported in question W-FB1.1a/WAC1.1a. Activities in the agricultural commodities sector have a ‘Critical’ water impact rating in
CDP’s Water Watch tool, and it’s important for companies in this sector to monitor water intensity
data and improve efficiency.
• Revised question dependency: This question is no longer dependent on the response to W1.1.

W-FB1.3/WAC1.3

Do you collect/calculate water intensity for eachcommodity reported in question W-FB1.1a/W-AC1.1a?

W-OG1.3

Do you calculate water intensity for your activities
associated with the oil & gas sector?

Revised question
dependency (2022 WFB1.3)
Revised question
dependency• Revised question dependency: This question is no longer dependent on the response to W1.1.

New question for CO
only• New question for CO: Previously presented only to the MM sector, this question asks whether theorganization calculates water intensity for the organization's 5 top products by revenue. Activities in
the coal sector have a ‘Critical’ water impact rating in CDP’s Water Watch tool, and it’s important forcompanies in this sector to monitor water intensity data and improve efficiency.
• Revised question dependency: This question is no longer dependent on the response to W1.1.

W-MM1.3/WCO1.3

Do you calculate water intensity information for yourmetals and mining activities?

W-FB1.3a/WAC1.3a

Provide water intensity information for each of the
agricultural commodities identified in W-FB1.3/WAC1.3 that you produce.

New question for AC
only• New question for AC: Previously presented only to the FB sector, this question requests water
intensity information for each of the produced agricultural commodities identified in W-FB1.3/W-AC1.3.
Activities in the agricultural commodities sector have a ‘Critical’ water impact rating in CDP’s Water
Watch tool, and it’s important for companies in this sector to monitor water intensity data and improve
efficiency.

W-MM1.3a/WCO1.3a

For your top five products by revenue, provide thefollowing intensity information associated with yourmetals and mining activities.

New question for CO
only• New question for CO: Previously presented only to the MM sector, this question requests water
intensity information for the organization's 5 top products by revenue. Activities in the coal sector havea ‘Critical’ water impact rating in CDP’s Water Watch tool, and it’s important for companies in this
sector to monitor water intensity data and improve efficiency.

W-FB1.3b/WAC1.3b

Provide water intensity information for each of the
agricultural commodities identified in W-FB1.3/WAC1.3 that you source.

New question for AC
only• New question for AC: Previously presented only to the FB sector, this question requests water
intensity information for the sourced agricultural commodities identified in W-FB1.3/W-AC1.3. Activities
in the agricultural commodities sector have a ‘Critical’ water impact rating in CDP’s Water Watch tool,and it’s important for companies in this sector to monitor water intensity data and improve efficiency.

W1.4

Do any of your products contain substances classified
as hazardous by a regulatory authority?

New question• New question: Asks whether products contain hazardous substances. Tracing and eliminating theuse of hazardous substances in all sectors is pivotal in safeguarding the quality of water bodies and byextension the effects on humans and ecosystems.

W1.4a

What percentage of your company’s revenue isassociated with products containing substancesclassified as hazardous by a regulatory authority?

New question• New question: This question assesses whether your company monitors hazardous substances inyour products, with the aim to improve the protection of human health and the environment from therisks posed by hazardous substances.

Page 9 of 23

Revised question
dependency (2022 WMM1.3)@cdp | www.cdp.net

Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W1.4a (2022)

What proportion of suppliers do you request to reporton their water use, risks and/or management
information and what proportion of your procurement
spend does this represent?

Removed question• This data point has been incorporated into W1.5d (2022 W1.4b).

W1.4d

Why do you not engage with any stages of your value
chain on water-related issues and what are yourplans?

Removed question• This data point has been incorporated into W1.5 (2022 W1.4).

W1.5

Do you engage with your value chain on water-related
issues?

Modified question(2022 W1.4)
Revised question
dependency

W1.5a

Do you assess your suppliers according to their impact
on water security?

W1.5b

Do your suppliers have to meet water-related
requirements as part of your organisation’s purchasing
process?

W1.5c

Provide details of the water-related requirements that
suppliers have to meet as part of your organisation’spurchasing process, and the compliance measures inplace.

• Modified question: The question has been merged with (2022) W1.4d and restructured to improvedata quality.
• Revised question dependency: This question is no longer dependent on the response to W1.1.

New question• New question: Requests information on whether and how suppliers are assessed according to theirimpact on water security. This type of assessment allows for the identification of crucial aspects or
areas where action in the supply chain is needed.

New question• New question: Asks whether suppliers have to meet water-related requirements. For many
companies, their impact on water security may lie beyond direct operations. Setting water-related
requirements drives supplier action and demonstrates a company’s strategic commitment to improving
water security throughout its supply chain.

New question• New question: Requests details of water-related requirements for suppliers. This question allows
companies to indicate the priority actions they are driving in their supply chain, the levels ofcompliance, and how they enforce the requirements.

W1.5d

Provide details of any other water-related supplierengagement activity.

Modified question• New column: "% of suppliers with a substantive impact" has replaced the column "% of suppliers by
procurement spend". This reflects the importance of engaging with suppliers who have been
identified as having a substantive impact on water security.
• New and removed drop-down options:oColumns 1 "Type of engagement" and 2 "Details of engagement": several drop-downs havebeen added, updated, or removed. These include data points from the removed question W1.4a(2022).

W1.5e

Provide details of any water-related engagement
activity with customers or other value chain partners.

Modified question• Modified question: This question has been restructured from an open text field into a table to reduce
the reporting effort, allow companies to report in a standardised manner, and improve data quality.

Minor change• Columns 2b and 5• New drop-down options:o Column 2b "Primary impact driver": Four drop-downs have been added under the category'chronic physical' to provide more relevant impact driver response options to disclosers.
• Removed drop-down option:o Column 2b "Primary impact driver" and column 5 "Primary response": Several drop-downs havebeen removed to improve the relevance of response options.
• Modified guidance Modified point in guidance for column “Description of impact” specifying to provide
quantitative data relevant to the detrimental impact.

W2 Business impacts

W2.1a

Describe the water-related detrimental impacts
experienced by your organization, your response, andthe total financial impact.

Modified guidance

Page 10 of 23@cdp | www.cdp.net

Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W2.2

In the reporting year, was your organization subject toany fines, enforcement orders, and/or other penalties
for water-related regulatory violations?

Modified question• Revised column presentation: Question has been restructured into a table for improved datacollection.

W3 Procedures

W3.1

Does your organization identify and classify potential
water pollutants associated with its activities that could
have a detrimental impact on water ecosystems orhuman health?

W3.1a

Describe how your organization minimizes the adverse
impacts of potential water pollutants on water
ecosystems or human health associated with youractivities.

W-CH3.1

How does your organization identify and classify
potential water pollutants associated with its activities
in the chemical sector that could have a detrimental
impact on water ecosystems or human health?

W-EU3.1

Page 11 of 23

How does your organization identify and classify
potential water pollutants associated with yourbusiness activities in the electric utilities sector that
could have a detrimental impact on water ecosystems
or human health?

New question
Modified question for
CH, EU, FB, OG

New question
Modified question for
CH, EU, FB, OG

Removed question

Removed question• New question: Asks whether any potential water pollutants are associated with your organization’s
activities. It is important that companies identify and classify potential water pollutants linked to theirbusiness operations and products and are able to effectively manage these.
• Modified question for CH, EU, FB and OG: The question has been restructured into a three-column
table from an open text field.
• New question: Requests details on the potential water pollutants associated with a business’s
activities. Organizations are able to describe the company-specific actions and procedures they
have put in place to minimize the adverse impacts associated with the water pollutants identified.
• Modified question for CH, EU, FB and OG: These questions have been updated to be relevant for all
sectors.
o
CH: Column 1 ‘Potential water pollutant’ has changed to ‘Water pollutant category’ and has adrop-down list rather than an open text field. Column 3 ‘Value chain stage’ has new and revised
dropdown options. Column 4 ‘Management procedures’ has changed to ‘Actions andprocedures to minimize adverse impacts’ and has new and revised drop-down options.
o
EU: Column 1 ‘Potential water pollutant’ has changed to ‘Water pollutant category’ and has new
and revised drop-down options. Column 4 ‘Management procedures’ has changed to ‘Actions
and procedures to minimize adverse impacts’ and has new and revised drop-down options. A
column for ‘Value chain stage’ has been added.
o
FB: Column 1 ‘Potential water pollutant’ has changed to ‘Water pollutant category’ and has new
and revised drop-down options. Column 3 ‘Value chain stage’ has new and revised dropdown
options. Column 4 ‘Management procedures’ has changed to ‘Actions and procedures tominimize adverse impacts’ and has new and revised drop-down options.
o
OG: Column 1 ‘Potential water pollutant’ has changed to ‘Water pollutant category’ and has
new and revised drop-down options. Column 2 ‘Business division’ has been replaced by acolumn for ‘Value chain stage’. Column 4 ‘Management procedures’ has changed to ‘Actions
and procedures to minimize adverse impacts’ and has new and revised drop-down options.

• A modified version of this question is now presented to all sectors.

• A modified version of this question is now presented to all sectors.

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Question no.

W-FB3.1

2023 Question text
How does your organization identify and classify
potential water pollutants associated with its food,beverage, and tobacco sector activities that could havea detrimental impact on water ecosystems or humanhealth?

Revisions from 2022

Removed question

W-OG3.1

How does your organization identify and classify
potential water pollutants associated with its activities
in the oil & gas sector that may have a detrimental
impact on water ecosystems or human health?

Removed question

W-CH3.1a

Describe how your organization minimizes adverse
impacts of potential water pollutants on water
ecosystems or human health. Report up to ten
potential pollutants associated with your activities in
the chemical sector.

Removed question

W-EU3.1a

Describe how your organization minimizes the adverse
impacts of potential water pollutants associated withyour activities in the electric utilities sector on water
ecosystems or human health.

Removed question

W-FB3.1a

Describe how your organization minimizes the adverse
impacts of potential water pollutants on water
ecosystems or human health associated with yourfood, beverage, and tobacco sector activities.

Removed question

W-OG3.1a

For each business division of your organization,
describe how your organization minimizes the adverse
impacts on water ecosystems or human health ofpotential water pollutants associated with your oil &gas sector activities.

Removed question

W-MM3.2/
W-CO3.2

By river basin, what number of active and inactive
tailings dams are within your control?

New question for CO
only

Page 12 of 23

Details and rationale for revisions• A modified version of this question is now presented to all sectors.

• A modified version of this question is now presented to all sectors.

• A modified version of this question is now presented to all sectors.

• A modified version of this question is now presented to all sectors.

• A modified version of this question is now presented to all sectors.

• A modified version of this question is now presented to all sectors.

• New question for CO: Previously presented only to the MM sector, this question requests informationon active and inactive tailings dams within the organization's control. Activities in the coal sector
have a ‘Critical’ water impact rating in CDP’s Water Watch tool, and tailings tams present large
environmental risks for this sector.

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Question no.

W-MM3.2a/
W-CO3.2aW-MM3.2b/
W-CO3.2b

W-MM3.2c/
W-CO3.2c

W3.3a2023 Question text

Do you evaluate and classify the tailings dams under
your control according to the consequences of theirfailure to human health and ecosystems?

Provide details for all dams classified as ‘hazardous’ or‘highly hazardous’.

Revisions from 2022

New question for CO
only
Minor change• Column 2

New question for CO
only
Minor change• Column 6

To manage the potential impacts to human health orwater ecosystems associated with the tailings dams inyour control, what procedures are in place for all of
your dams?

Select the options that best describe your proceduresfor identifying and assessing water-related risks.

New question for CO
only

Minor change• Column 1
Additional guidance

W3.3b

Describe your organization’s process for identifying,assessing, and responding to water-related risks withinyour direct operations and other stages of your value
chain.

Details and rationale for revisions• New question for CO: Previously presented only to the MM sector, this question asks whether theorganization evaluates and classifies tailings dams under its control according to the impacts of
their failure on human health and ecosystems. Activities in the coal sector have a ‘Critical’ water
impact rating in CDP’s Water Watch tool, and the evaluation and classification of tailings dams iscritical to managing the risks associated with them.
• New drop-down options:oColumn 2 "Evaluation/Classification guideline(s)": The drop-down options "International
Commission on Large Dams (ICOLD)" and "Global Industry Standard on Tailings Management(ICMM)" have been added as relevant guidelines.
• New question for CO: Previously presented only to the MM sector, this question requests details for
tailings dams under the organization's control classified as 'hazardous' or 'highly hazardous'.
Activities in the coal sector have a ‘Critical’ water impact rating in CDP’s Water Watch tool, andtransparency surrounding tailings dams can prevent the potentially devastating consequences oftailings dam failures.
• New drop-down options:oColumn 6 "Guideline(s) used": The drop-down options "International Commission on Large
Dams (ICOLD)" and "Global Industry Standard on Tailings Management (ICMM)" have been
added to as relevant guidelines.
• New question for CO: Previously presented only to the MM sector, this question requests details of
the organization's procedures to manage potential impacts to human health or water ecosystems
associated with the tailings dams in their control. Activities in the coal sector have a ‘Critical’ water
impact rating in CDP’s Water Watch tool, and procedures for managing the risks associated with
tailings dams are essential for protecting human health and ecosystems.
• New drop-down options:oColumn 1 "Value chain stage": The drop-down "Product use phase" has been added to reflect
the importance of risk assessment in this downstream stage of the value chain.
oColumn 8 "Contextual issues considered": The drop-down option "Impact on human health" hasbeen added.
• New explanation of terms: Definition of "Product use phase" added.

Modified question• Revised column presentation: Question has been restructured from an open text field to a fourcolumn table to improve data quality and usability.

Modified guidance• Modified guidance: New point in guidance specifying that this question only relates to facilities in
direct operations and not supplier facilities.

W4 Risks and opportunities

W4.1b

Page 13 of 23

What is the total number of facilities exposed to water
risks with the potential to have a substantive financial
or strategic impact on your business, and what
proportion of your company-wide facilities does thisrepresent?

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Question no.

W4.1c2023 Question text
By river basin, what is the number and proportion offacilities exposed to water risks that could have asubstantive financial or strategic impact on yourbusiness, and what is the potential business impact
associated with those facilities?

Revisions from 2022
Modified guidance
Minor change for CO• Column 4

Details and rationale for revisions• Modified guidance: New point in guidance specifying that this question only relates to facilities in
direct operations and not supplier facilities.
• New column for CO: Previously presented only to the MM sector, Column 4 "Production value for the
metals & mining activities associated with these facilities" will now also be presented to the Coal
sector.
• New drop-down options:oColumn 2b "Primary risk driver": Four drop-downs have been added under the category 'chronic
physical' to provide more relevant impact driver response options to disclosers.
• Removed drop-down option:oColumn 2b "Primary risk driver" and column 13 "Primary response to risk": Several drop-downs
have been removed to improve the relevance of response options.

W4.2

Provide details of identified risks in your direct
operations with the potential to have a substantive
financial or strategic impact on your business, andyour response to those risks.

W4.2a

Provide details of risks identified within your value
chain (beyond direct operations) with the potential tohave a substantive financial of strategic impact on yourbusiness, and your response to those risks.

Minor change• Columns 3b and
14

W4.2b

Why does your organization not consider itself
exposed to water risks in its direct operations with thepotential to have a substantive financial or strategic
impact?

Modified guidance• Modified guidance: New point in guidance requesting an explanation for why the potential impacts
are considered as not substantive for the organization.

W4.2c

Why does your organization not consider itself
exposed to water risks in its value chain (beyond direct
operations) with the potential to have a substantive
financial or strategic impact?

Modified guidance• Modified guidance: New point in guidance requesting an explanation for why the potential impacts
are considered as not substantive for the organization.

W4.3aProvide details of opportunities currently being realizedthat could have a substantive financial or strategic
impact on your business.

Modified guidance• Modified guidance: New point in guidance requesting an example of the action(s) taken to realize theopportunity, with reference to their outcome (expected or actual) and timescale of implementation.

Modified guidance• Modified guidance: New point in guidance requesting details of the method for assessing
opportunities and when the evaluation will be complete.

W4.3bPage 14 of 23

Why does your organization not consider itself to havewater-related opportunities?

Minor change• Columns 2b and
13• New drop-down options:oColumn 3b "Primary risk driver": Four drop-downs have been added under the category 'chronic
physical' to provide more relevant impact driver response options to disclosers.
• Removed drop-down option:oColumn 3b "Primary risk driver" and column 14 "Primary response to risk": Several drop-downs
have been removed to improve the relevance of response options.

@cdp | www.cdp.net

Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W5 Verification
No change
W6 Governance

W6.1a

W6.2a

W6.2b

Select the options that best describe the scope andcontent of your water policy.

Identify the position(s) (do not include any names) of
the individual(s) on the board with responsibility forwater-related issues.

Provide further details on the board’s oversight ofwater-related issues.

Modified question

Modified question

Minor change• Column 2• New drop-down options:oColumn 2 "Content": Several drop-down options have been added to encourage water action inareas including value chain engagement, water pollution reduction, phase-out of hazardous
substances, and conservation of freshwater ecosystems.
• Removed drop-down option:oColumn 2 "Content": Several drop-down options have been removed to improve the relevanceof response options.
• Rewording: Column 1 text changed to "Position of individual or committee" from "Position ofindividual" and column 2 text changed to "Responsibilities for water-related issues" from "Please
explain" to improve clarity.
• New drop-down options:oColumn 1 "Position of individual or committee": The drop-down options "Chief Government
Relations Officer (CGRO)", "Chief Technology Officer (CTO)", and "General Counsel" havebeen added.
• New drop-down options:oColumn 2 "Governance mechanisms into which water-related issues are integrated": Several
drop-down options have been added to provide organizations with more relevant response
options.

Modified question• Rewording: Column 2 header text changed to "Water-related responsibilities of this position" from
"Responsibility".
• New drop-down options:oColumn 1 "Name of the position(s) and/or committee(s)" and Column 2 "Water-related
responsibilities of this position": Several drop-down options have been added to provide
organizations with more relevant response options.

W6.4a

What incentives are provided to C-suite employees orboard members for the management of water-related
issues (do not include the names of individuals)?

Modified question• New drop-down options:oColumn 1 "Role(s) entitled to incentive" and Column 2 "Performance indicator": Several dropdown options have been added to provide companies with more relevant response options.
• New column: Column 3 "Contribution of incentives to the achievement of your organization’s watercommitments" will allow companies to demonstrate how employee incentives help advance watercommitments.

W6.6

Did your organization include information about its
response to water-related risks in its most recent
mainstream financial report?

Additional guidance• New Explanation of Terms: Definition of "Mainstream financial reports" added.

W6.3

Provide the highest management-level position(s) orcommittee(s) with responsibility for water-related
issues (do not include the names of individuals).

W7 Business strategy
W7.4

Does your company use an internal price on water?

Modified guidance
Additional guidance

Page 15 of 23• Modified guidance: Definition of "Internal water price" updated.
• New Explanation of Terms: Definition of "Pricing approach examples" added.

@cdp | www.cdp.net

Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W8.1

Do you have any water-related targets?

Modified question• Modified question: Question has been simplified into a 'Yes'/'No' question to reduce the reporting
effort. References to 'goals' have been removed, in alignment with the removal of the question
W8.1b (2022) on water-related goals.

W8.1a

Indicate whether you have targets relating to waterpollution, water withdrawals, WASH or other waterrelated categories.

New question• New question: Asks whether your company has targets on water pollution, water withdrawals, WASH
services, and/or other water-related targets. It is good practice for companies to set targets in such
categories where these water aspects are relevant to the impact of their business activities on water
security.

W8 Targets

W8.1b

Provide details of your water-related targets and theprogress made.

Modified question(2022 W8.1a)• Rewording: To improve clarity, column 3 text has been reworded to "Target coverage" from "Level",column 5 to "Year target was set" from "Start year", column 6 to "Base year" from "Baseline year",and column 11 to "% of target achieved relative to base year" from "% of target achieved".
• New columns: "Base year figure", "Target year figure", "Reporting year figure", and “Target status inreporting year” have been added to provide quantitative evidence for a target's progress.
• Removed columns: "Primary motivation" and "Description of target" have been removed to reduce
the reporting effort.

W8.1c

Why do you not have water-related target(s) and what
are your plans to develop these in the future?

Modified question• Modified question: References to 'goals' have been removed, in alignment with the removal of thequestion W8.1b (2022) on water-related goals.

W8.1b (2022)

Provide details of your water goal(s) that are monitored
at the corporate level and the progress made.

Removed question• This data point has been removed to simplify disclosure and prioritize the focus on timeboundquantitative targets.

W10.1

Have you mapped where in your value chain plastics
are used and/or produced?

New question• New question: Asks whether the use and/or production of plastics have been mapped in the value
chain. Mapping plastics in the value chain is a first stage for a company to increase their awareness of
how plastics are produced, used, and disposed of. This allows a company to understand its plasticsrelated impacts on the environment and society, its exposure to plastics-related business risks, andhow to reduce plastic pollution.

W10.2

Across your value chain, have you assessed thepotential environmental and human health impacts ofyour use and/or production of plastics?

New question• New question: Asks whether the potential impact of plastics use and/or production have beenassessed, and which stages of the value chain have been assessed. Companies with an awareness of
their plastics-related impacts, and where they occur in the value chain, are better equipped to reduceor eliminate environmental and human health impacts.

W10.3

Across your value chain, are you exposed to plasticsrelated risks with the potential to have a substantive
financial or strategic impact on your business? If so,
provide details.

New question• New question: Asks whether your organization is exposed to plastics-related risks, in which stage ofthe value chain, and the type of risks. Awareness of exposure to plastics-related risks, and where theyoccur in the value chain, is an initial step towards managing the risks and thriving in a circular
economy.

W10.4

Do you have plastics-related targets, and if so whattype?

New question• New question: Asks whether your organization has plastics-related targets, and for the type andmetric of the targets. Companies need to set and progress targets that address their plastics-relatedrisks and impacts. This indicates their commitment to reduce or eliminate fossil-based content inplastics, to eliminate problematic and unnecessary plastics, and to increase circularity.

W10.5

Indicate whether your organization engages in thefollowing activities.

New question• New question: Asks whether your organization engages in certain types of plastics production and/or
use. Different activities related to the production, commercialization, and use of plastics have different
impacts, risks, and opportunities. This question enables CDP data users to contextualize theinformation you provide in this module.

W9 Verification
No change
W10 Plastics

Page 16 of 23@cdp | www.cdp.net

Question no.

2023 Question text

Revisions from 2022

Details and rationale for revisions

W10.6

Provide the total weight of plastic polymers sold andindicate the raw material content.

New question• New question: Requests the total weight of plastic polymers sold and information on the raw
materials. Companies monitoring the types and amounts of raw materials they use to produce plastic
polymers are better able to understand their impacts and to increase the circularity of their plastics.

W10.7

Provide the total weight of plastic durable
goods/components sold and indicate the raw material
content.

New question• New question: Requests the total weight of plastic durable goods/components sold and informationon the raw materials. Companies monitoring the amounts and contents of plastic durable
goods/components they sell are better able to understand their impacts and their potential to reduce
the use of virgin fossil-based content.

W10.8

Provide the total weight of plastic packaging soldand/or used, and indicate the raw material content.

New question• New question: Requests the total weight of plastics packaging sold and/or used and information on
the raw materials. Companies monitoring the amounts and contents of plastic packaging they use or
sell are better able to understand their impacts and their potential to reduce the use of virgin fossilbased content.

W10.8aIndicate the circularity potential of the plastic
packaging you sold and/or used.

New question• New question: Requests information on the circularity potential of the plastic packaging sold and/or
used. Companies that monitor reusability and recyclability of their plastic packaging demonstrate acommitment to increasing the share of their packaging that has circularity potential and to tackling theplastic pollution crisis.

Please indicate whether your organization agrees for
CDP to transfer your publicly disclosed data on yourimpact and risk response strategies to the CEO Water
Mandate’s Water Action Hub [applies only to W2.1a(response to impacts), W4.2 and W4.2a (response torisks)].

Removed question(2022 W10.2)• This datapoint has been incorporated into the submission page of the Online Response System.

W11 Signoff

W11.2

SW Supply chain
No change
GlossaryNew
definitions
Updateddefinitions“Hazardous substances”, “Product use phase”, and “Supply chain”,“Substantive impact on the business”, “Water-related impact on the business”, and “Water-related risk to the business”.

3. 2023 map
Indicates the structure of the questionnaire and the linkages between questions.
ModuleModuleno.
W0 Introduction
W0
Introduction

Page 17 of 23

SectionQuestion no.

2023 question text

Introduction

W0.1

Give a general description of and introduction to your organization.

Linked questions

Minimum version
Yes@cdp | www.cdp.net

Moduleno.
W0

ModuleSectionQuestion no.

2023 question text
Which activities in the chemical sector does your organization engage in?
Which activities in the electric utilities sector does your organization engagein?
For your electricity generation activities, provide details of your nameplate
capacity and the generation for each technology.
Which activities in the food, beverage, and tobacco and/or agriculturalcommodities sectors does your organization engage in?
Which activities in the metals and mining and coal sectors does yourorganization engage in?
Which business divisions in the oil & gas sector apply to your organization?
State the start and end date of the year for which you are reporting data.
Select the countries/areas in which you operate.

Introduction

Introduction

W-CH0.1a

W0

Introduction

Introduction

W-EU0.1a

W0

Introduction

Introduction

W-EU0.1b

W0

Introduction

Introduction

W0

Introduction

Introduction

W0
W0

Introduction
Introduction

Introduction
Introduction

W-FB0.1a/WAC0.1a
W-MM0.1a/WCO0.1a
W-OG0.1a
W0.2

W0Introduction

Introduction

W0.3

W0

Introduction

Introduction

W0.4

W0

Introduction

Introduction

W0.5

W0

Introduction

Introduction

W0.6

W0

Introduction

Introduction

W0.6a

W0

Introduction

Introduction

W0.7

Dependence

W1.1

W1 Current state
Current
W1
State

Rate the importance (current and future) of water quality and water quantity
to the success of your business.
Which water-intensive agricultural commodities that your organization
produces and/or sources are the most significant to your business byrevenue? Select up to five.
Across all your operations, what proportion of the following water aspects
are regularly measured and monitored?
For your hydropower operations, what proportion of the following water
aspects are regularly measured and monitored?
What are the total volumes of water withdrawn, discharged, and consumed
across all your operations, how do they compare to the previous reporting
year, and how are they forecasted to change?
In your oil & gas sector operations, what are the total volumes of water
withdrawn, discharged, and consumed (by business division), how do they
compare to the previous reporting year, and how are they forecasted tochange?
Indicate whether water is withdrawn from areas with water stress, provide
the proportion, how it compares with the previous reporting year, and how it
is forecasted to change.

Current
State

Dependence

Current
State
Current
State

Company-widewater accounting
Company-widewater accounting

W1

Current
State

Company-widewater accounting

W1.2b

W1

Current
State

Company-widewater accounting

W-OG1.2c

W1

Current
State

Company-widewater accounting

W1.2d

W1

Current
State

Company-widewater accounting

W-FB1.2e/WAC1.2e

For each commodity reported in question W-FB1.1a/W-AC1.1a, do you know
the proportion that is produced/sourced from areas with water stress?

W1

Current
State

Company-widewater accounting

W-FB1.2f/W-AC1.2f

What proportion of the produced agricultural commodities reported in WFB1.1a/W-AC1.1a originate from areas with water stress?

W1
W1
W1

Page 18 of 23

W-FB1.1a/WAC1.1a

Select the currency used for all financial information disclosed throughout
your response.
Select the option that best describes the reporting boundary for companies,
entities, or groups for which water impacts on your business are being
reported.
Within this boundary, are there any geographies, facilities, water aspects, orother exclusions from your disclosure?
Please report the exclusions.
Does your organization have an ISIN code or another unique identifier (e.g.,
Ticker, CUSIP, etc.)?

W1.2
W-EU1.2a

Linked questions

Minimum version
No

W-EU0.1b

No

W-EU0.1a; WEU1.2a

No
No
No
No
Yes
Yes
Yes
Yes

W0.6a

Yes

W0.6

Yes
Yes

Yes
W-FB1.2e/WAC1.2e;
W-FB1.3/W-AC1.3
W1.2h; W1.2i;
W1.2j; W1.2k
W-EU0.1b

No
Yes
No
Yes

W-OG0.1aNo

Yes
W-FB1.2f/W-AC1.2f;
W-FB1.2g/WAC1.2g;
W-FB1.1a/WAC1.1a
W-FB1.2e/WAC1.2e

NoNo@cdp | www.cdp.net

Module
no.
W1
W1
W1
W1
W1
W1
W1
W1
W1
W1

W1

W1
W1
W1
W1
W1
W1
W1
W1
W1
W1
W1

ModuleSectionQuestion no.

2023 question text

Linked questions

Minimum version

Current
State
Current
State
Current
State
Current
State
Current
state
Current
State
Current
State

Company-widewater accounting
Company-widewater accounting
Company-widewater accounting
Company-widewater accounting
Company-widewater accounting

W-FB1.2g/WAC1.2g

What proportion of the sourced agricultural commodities reported in WFB1.1a/W-AC1.1a originate from areas with water stress?

W-FB1.2e/WAC1.2e

No

W1.2h

Provide total water withdrawal data by source.

W1.2

Yes

W1.2i

Provide total water discharge data by destination.

W1.2

No

W1.2

No

W1.2

No

Water intensity

W1.3

Provide a figure for your organization's total water withdrawal efficiency.

Water intensity

W-CH1.3

Do you calculate water intensity for your activities in the chemical sector?

W-CH1.3aNo

Water intensity

W-CH1.3a

For your top five products by production weight/volume, provide the following
water intensity information associated with your activities in the chemical
sector.

W-CH1.3; WCH0.1a

No

Water intensity

W-EU1.3

Do you calculate water intensity for your electricity generation activities?

W-EU1.3a; WEU0.1a

No

Water intensity

W-EU1.3a

Provide the following intensity information associated with your electricity
generation activities.

W-EU1.3

No

Do you collect/calculate water intensity for each commodity reported inquestion W-FB1.1a/W-AC1.1a?

W-FB1.3a/WAC1.3a;
W-FB1.3b/WAC1.3b;
W-FB1.1a/WAC1.1a

No

W-FB1.3/W-AC1.3

No

W-FB1.3/W-AC1.3

No

W-OG1.3aNo

W-OG1.3

No

W-MM1.3a/WCO1.3a

No

W-MM1.3/W-CO1.3

No

W1.4a

Yes

W1.4

No

Current
State
Current
State
Current
State

Current
State

Current
State
Current
State
Current
State
Current
State
Current
State
Current
State
Current
State
Current
State
Current
State
Current
State
Current
State

Page 19 of 23

Water intensity

Water intensity
Water intensity

W1.2j
W1.2k

W-FB1.3/W-AC1.3

W-FB1.3a/WAC1.3a
W-FB1.3b/WAC1.3b

Water intensity

W-OG1.3

Water intensity

W-OG1.3a

Water intensity

W-MM1.3/W-CO1.3

Water intensity

W-MM1.3a/WCO1.3a

Hazardous
substances
Hazardous
substances
Value chain
engagement
Value chain
engagement
Value chain
engagement

W1.4
W1.4a

Within your direct operations, indicate the highest level(s) to which you treat
your discharge.
Provide details of your organization’s emissions of nitrates, phosphates,
pesticides, and other priority substances to water in the reporting year

Provide water intensity information for each of the agricultural commodities
identified in W-FB1.3/W-AC1.3 that you produce.
Provide water intensity information for each of the agricultural commodities
identified in W-FB1.3/W-AC1.3 that you source.
Do you calculate water intensity for your activities associated with the oil &gas sector?
Provide water intensity information associated with your activities in the oil &gas sector.
Do you calculate water intensity information for your metals and mining
activities?
For your top five products by revenue, provide the following intensity
information associated with your metals and mining activities.
Do any of your products contain substances classified as hazardous by aregulatory authority?
What percentage of your company’s revenue is associated with products
containing substances classified as hazardous by a regulatory authority?

No

W1.5 (2022 W1.4)

Do you engage with your value chain on water-related issues?

W1.5a; W1.5b,
W1.5d; W1.5e

No

W1.5a

Do you assess your suppliers according to their impact on water security?

W1.5; W1.5c; W1.5d

No

W1.5b

Do your suppliers have to meet water-related requirements as part of yourorganization’s purchasing process?

W1.5; W1.5cNo@cdp | www.cdp.net

Moduleno.

ModuleSectionQuestion no.

2023 question text

Linked questions

Minimum version

W1

Current
State

Value chain
engagement

W1.5c

Provide details of the water-related requirements that suppliers have to meetas part of your organization’s purchasing process, and the compliancemeasures in place.

W1.5; W1.5a; W1.5b

No

W1.5d (2022 W1.4b)

Provide details of any other water-related supplier engagement activity.

W1.5; W1.5a

No

W1.5e (2022 W1.4c)

Provide details of any water-related engagement activity with customers orother value chain partners.

W1.5

No

W2.1

Has your organization experienced any detrimental water-related impacts?

W2.1a

Yes

W2.1

Yes

W2.2a; W2.2b

Yes

Current
State
Current
W1
State
W2 Business impacts
Business
W2
impacts
Business
W2
impacts
W1

Value chain
engagement
Value chain
engagement
Recent impacts
on your business
Recent impacts
on your business

W2.1a

Describe the water-related detrimental impacts experienced by yourorganization, your response, and the total financial impact.
In the reporting year, was your organization subject to any fines,
enforcement orders, and/or other penalties for water-related regulatory
violations?

W2

Business
impacts

Complianceimpacts

W2.2

W2

Business
impacts

Complianceimpacts

W2.2a

Provide the total number and financial details of all water-related fines

W2.2

No

W2

Business
impacts

Complianceimpacts

W2.2b

Provide details for all significant fines, enforcement orders and/or penalties
for water-related regulatory violations in the reporting year, and your plans
for resolving them.

W2.2

No

W3.1a

No

W3.1

No

W3 Procedures
W3

Procedures

W3

Procedures

W3

Procedures

W3

Procedures

W3

Procedures

W3

Procedures

W3

Procedures

W3

Procedures

Page 20 of 23

Pollutantmanagement
procedures
Pollutantmanagement
procedures
Other
management
procedures
Other
management
procedures
Other
management
procedures
Other
management
procedures
Risk identification
and assessment
procedures
Risk identification
and assessment
procedures

W3.1

W3.1a

Does your organization identify and classify potential water pollutants
associated with its activities that could have a detrimental impact on water
ecosystems or human health?
Describe how your organization minimizes the adverse impacts of potential
water pollutants on water ecosystems or human health associated with youractivities.

W-MM0.1a/WCO0.1a;
W-MM3.2a/WCO3.2a;W-MM3.2c/WCO3.2c
W-MM3.2/W-CO3.2;
W-MM3.2b/WCO3.2b

W-MM3.2/W-CO3.2

By river basin, what number of active and inactive tailings dams are withinyour control?

W-MM3.2a/WCO3.2a

Do you evaluate and classify the tailings dams under your control according
to the consequences of their failure to human health and ecosystems?

W-MM3.2b/WCO3.2b

Provide details for all dams classified as ‘hazardous’ or ‘highly hazardous’.

W-MM3.2a/WCO3.2aNo

W-MM3.2c/WCO3.2c

To manage the potential impacts to human health or water ecosystems
associated with the tailings dams in your control, what procedures are inplace for all of your dams?

W-MM3.2/W-CO3.2

No

W3.3

Does your organization undertake a water-related risk assessment?

W3.3a; W3.3b;
W3.3c

Yes

W3.3a

Select the options that best describe your procedures for identifying andassessing water-related risks.

W3.3

Yes

No

No

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Moduleno.

ModuleSectionRisk identification
and assessment
procedures
Risk identification
W3
Procedures
and assessment
procedures
W4 Risks and opportunities
W3

Procedures

Question no.

2023 question text

Linked questions

Minimum version

W3.3b

Describe your organization’s process for identifying, assessing, andresponding to water-related risks within your direct operations and otherstages of your value chain.

W3.3

No

W3.3c

Why does your organization not undertake a water-related risk assessment?

W3.3

Yes

Have you identified any inherent water-related risks with the potential tohave a substantive financial or strategic impact on your business?

W4.1b; W4.1c;
W4.2; W4.2a;
W4.2b; W4.2c

Yes

W4.1

No

W4.1

Yes

W4.1; W5.1; WEU0.1a

Yes

W4.1

Yes

W4.1

No

W4.1

Yes

W4.1

No

W4.3a; W4.3b

Yes

W4

Risks andopportunities

Risk exposure

W4.1

W4

Risks andopportunities

Risk exposure

W4.1a

W4

Risks andopportunities

Risk exposure

W4.1b

W4

Risks andopportunities

Risk exposure

W4.1c

W4

Risks andopportunities

W4

Risks andopportunities

W4

Risks andopportunities

W4

Risks andopportunities

W4

Risks andopportunities

Water-relatedrisks and
response
Water-relatedrisks and
response
Water-relatedrisks and
response
Water-relatedrisks and
response
Water-related
opportunities

W4

Risks andopportunities

Water-related
opportunities

Risks andWater-related
opportunities opportunities
W5 Facility-level water accounting
Facility-level
Facility-level
W5
water
water accounting
accounting
Facility-level
Facility-level
W5
water
water accounting
accounting
W6 Governance
W6
Governance
Water policy
W4

W4.2

W4.2a

W4.2b

W4.2c
W4.3
W4.3a

Provide details of opportunities currently being realized that could have asubstantive financial or strategic impact on your business.

W4.3

Yes

W4.3b

Why does your organization not consider itself to have water-related
opportunities?

W4.3

Yes

W5.1

For each facility referenced in W4.1c, provide coordinates, total wateraccounting data and comparisons with the previous reporting year.

W4.1c; W5.1a; WOG0.1a; W-EU0.1a

Yes

W5.1a

For the facilities referenced in W5.1, what proportion of water accounting
data has been third party verified?

W5.1

No

W6.1a

Yes

W6.1

Yes

W6.2a; W6.2b;
W6.2c

Yes

W6.1

W6

Governance

Water policy

W6.1a

W6

Governance

Board oversight

W6.2

Page 21 of 23

How does your organization define substantive financial or strategic impact
on your business?
What is the total number of facilities exposed to water risks with the potential
to have a substantive financial or strategic impact on your business, andwhat proportion of your company-wide facilities does this represent?
By river basin, what is the number and proportion of facilities exposed towater risks that could have a substantive financial or strategic impact on yourbusiness, and what is the potential business impact associated with thosefacilities?
Provide details of identified risks in your direct operations with the potential
to have a substantive financial or strategic impact on your business, andyour response to those risks.
Provide details of risks identified within your value chain (beyond direct
operations) with the potential to have a substantive financial or strategic
impact on your business, and your response to those risks.
Why does your organization not consider itself exposed to water risks in its
direct operations with the potential to have a substantive financial or
strategic impact?
Why does your organization not consider itself exposed to water risks in its
value chain (beyond direct operations) with the potential to have asubstantive financial or strategic impact?
Have you identified any water-related opportunities with the potential to havea substantive financial or strategic impact on your business?

Does your organization have a water policy?
Select the options that best describe the scope and content of your water
policy.
Is there board level oversight of water-related issues within yourorganization?

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Moduleno.

ModuleSectionQuestion no.

W6

Governance

Board oversight

W6.2a

W6

Governance

Board oversight

W6.2b

W6

Governance

Board oversight

W6.2c

W6

Governance

Board oversight

W6.2d

W6

GovernanceManagement
responsibility

W6.3

W6

Governance

Employeeincentives

W6.4

W6

Governance

Employeeincentives

W6.4a

W6

GovernancePublic policy
engagement

W6.5

W6

GovernancePublic policy
engagement

W6.5a

W6

Governance

Reporting

W6.6

Business strategy

W7.1

W7 Business strategy
Business
W7
strategy
W7

Businessstrategy

CAPEX/OPEX

W7.2

W7

Businessstrategy

Scenario analysis

W7.3

W7

Businessstrategy

Scenario analysis

W7.3a

Water pricing

Businessstrategy
Business
W7
strategy
W8 Targets
W72023 question text
Identify the position(s) (do not include any names) of the individual(s) on theboard with responsibility for water-related issues.
Provide further details on the board’s oversight of water-related issues.
Why is there no board-level oversight of water-related issues and what are
your plans to change this in the future?
Does your organization have at least one board member with competence
on water-related issues?
Provide the highest management-level position(s) or committee(s) withresponsibility for water-related issues (do not include the names ofindividuals).
Do you provide incentives to C-suite employees or board members for the
management of water-related issues?
What incentives are provided to C-suite employees or board members forthe management of water-related issues (do not include the names ofindividuals)?
Do you engage in activities that could either directly or indirectly influence
public policy on water through any of the following?
What processes do you have in place to ensure that all of your direct andindirect activities seeking to influence policy are consistent with your water
policy/water commitments?
Did your organization include information about its response to water-relatedrisks in its most recent mainstream financial report?
Are water-related issues integrated into any aspects of your long-term
strategic business plan, and if so how?
What is the trend in your organization’s water-related capital expenditure(CAPEX) and operating expenditure (OPEX) for the reporting year, and theanticipated trend for the next reporting year?
Does your organization use scenario analysis to inform its businessstrategy?
Provide details of the scenario analysis, what water-related outcomes wereidentified and how they have influenced your organization's businessstrategy.

Linked questions

Minimum version

W6.2

No

W6.2

No

W6.2

Yes
No
Yes

W6.4a

Yes

W6.4

No

W6.5a

No

W6.5

No
No

Yes
No
W7.3a

No

W7.3

No

W7.4

Does your company use an internal price on water?

No

Products andservices

W7.5

Do you classify any of your current products and/or services as low water
impact?

No

Do you have any water-related targets?

W8

Targets

Targets

W8.1

W8

Targets

Targets

W8.1a

W8

Targets

Targets

W8.1b (2022 W8.1a)W8Targets

Targets

W8.1c

Indicate whether you have targets relating to water pollution, water
withdrawals, WASH or other water-related categories.
Provide details of your water-related targets and the progress made.
Why do you not have corporate water target(s) or goal(s) and what are yourplans to develop these in the future?

W8.1a; W8.1b;
W8.1c

Yes

W8.1; W8.1b

Yes

W8.1; W8.1a

Yes

W8.1

Yes

W9.1a

No

W9.1

No

W9 Verification
W9

Verification

W9

Verification

Page 22 of 23

Verification andassurance
Verification andassurance

W9.1
W9.1a

Do you verify any other water information reported in your CDP disclosure(not already covered by W5.1a)?
Which data points within your CDP disclosure have been verified, and which
standards were used?

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ModuleModuleno.
W10 Plastics

SectionQuestion no.

2023 question text

Linked questions

Minimum version

W10

Plastics

Mapping plastics

W10.1

W10

Plastics

Potential impacts

W10.2

W10

Plastics

Risks to thebusiness

W10.3

W10

Plastics

Targets

W10.4

Have you mapped where in your value chain plastics are used and/or
produced?
Across your value chain, have you assessed the potential environmental andhuman health impacts of your use and/or production of plastics?
Across your value chain, are you exposed to plastics-related risks with thepotential to have a substantive financial or strategic impact on yourbusiness? If so, provide details.
Do you have plastics-related targets, and if so what type?

W10

Plastics

Activities

W10.5

Indicate whether your organization engages in the following activities.

W10.6; W10.7;
W10.8; W10.8a

No

W10

Plastics

W10.6

Provide the total weight of plastic polymers sold and indicate the raw
materials.

W10.5

No

W10

Plastics

W10.7

Provide the total weight of plastic durable goods/components sold andindicate the raw materials.

W10.5

No

W10

Plastics

W10.5

No

W10

Plastics

W10.5

No

Metrics for
production ofplastic polymers
Metrics fordurablegoods/components
Metrics for plastic
packaging
Metrics for plastic
packaging

W10.8
W10.8aProvide the total weight of plastic packaging sold and/or used, and indicate
the raw materials.
Indicate the circularity potential of the plastic packaging you sold and/or
used.

No
No
No
No

W11 Signoff
W11

Signoff

Further
information

W-FI

W11

Signoff

Signoff

W11.1 (2022 W10.1)

SW Supply chain module
SW
Supply chain Introduction
Facilities exposedSW
Supply chain
to water risk
Facilities exposedSW
Supply chain
to water risk
Facilities exposedSW
Supply chain
to water risk
Facilities exposedSW
Supply chain
to water risk
CollaborativeSW
Supply chain
opportunities
CollaborativeSW
Supply chain
opportunities
CollaborativeSW
Supply chain
opportunities
Water intensity
SW
Supply chain(SW)

Page 23 of 23

Use this field to provide any additional information or context that you feel isrelevant to your organization's response. Please note that this field is
optional and is not scored.
Provide details for the person that has signed off (approved) your CDP water
response.

Yes
Yes

What is your organization’s annual revenue for the reporting period?
Could any of your facilities reported in W5.1 have an impact on a requesting
CDP supply chain member?
Indicate which of the facilities referenced in W5.1 could impact a requesting
CDP supply chain member.

SW1.1aYes

SW1.1; W5.1

Yes

SW1.2

Are you able to provide geolocation data for your facilities?

SW1.2aYes

SW1.2aPlease provide all available geolocation data for your facilities.

SW1.2

Yes

SW0.1
SW1.1
SW1.1aSW2.1
SW2.2
SW2.2aSW3.1

Please propose any mutually beneficial water-related projects you could
collaborate on with specific CDP supply chain members.
Have any water projects been implemented due to CDP supply chain
member engagement?
Please select the requesting CDP supply chain member(s) that have driven
collaborative water projects.
Provide any available water intensity values for your organization’s products
or services.

Yes

Yes
SW2.2a

Yes

SW2.2

Yes
No

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