CDP Industry Impact Classification
2024 Methodology

Version
Version number
1.0

Release / Revision dateReleased: April 16, 2024

1.1
1.2

Revised: June 18, 2024
Revised: August 22, 2024

Page 2 of 37

Revision summary
Publication of CDP’s 2024 Industry Impact
Classification.
Appendix 1 and 2 updated.
Clarification around revenue thresholds
resulting in a forests or water security
request (p.7, p.10)© CDP Worldwide 2024

@cdp | www.cdp.net

Contents
CDP Industry Impact Classification – 2024 Methodology ..................................................4
Forests .............................................................................................................................5
What criteria is used to select organizations? .................................................................5
1.

Forests impact assessment .................................................................................52.

Revenue threshold ...............................................................................................6

Water Security ..................................................................................................................8
What criteria is used to select organizations? .................................................................8
1.

Water impact assessment ...................................................................................82.

Revenue threshold ...............................................................................................9

Appendix 1 – Excerpt of CDP’s forests impact classification ...........................................11
Appendix 2 – Excerpt of CDP’s water impact classification, Water Watch ........................25

Page 3 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry Impact Classification – 2024 Methodology
This document outlines CDP's industry impact classification relating to forests andwater security, through which CDP selects organizations to respond to datapoints onforests and/or water security.
CDP recognizes that several business activities have a significant role to play in
reducing environmental impact as we transition to a sustainable economy. Therefore,
through this process, CDP assesses organizations to better understand how relevant
a range of forests- and water-related issues are to their business and activities. These
steps ensure that businesses around the world are only requested to report on
relevant environmental issues, where they can have the biggest potential
environmental impact.

Page 4 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

Forests
This section outlines how organizations are assessed to determine if commoditydriven deforestation is relevant to their business and activities.
The focus of how organizations are assessed, and CDP’s forests impact classification(detailed below) is on five commodities: palm oil, timber products, cattle products,
soy, and natural rubber 1. Palm oil, timber products, cattle products, and soy arecovered because they are responsible for the largest share of commercial tropical andsub-tropical deforestation, and natural rubber is also included because it plays asignificant role in commercial tropical deforestation in Asia. Organizations canadditionally disclose on cocoa and coffee using CDP’s questions on forests.

What criteria is used to select organizations?
The following environmental and financial criteria are used to select organizations: Forests impact assessment: Does any aspect of the value chain associated withthe given business activity have the potential to detrimentally impact upon
forests through its production or use of one or more of the focus commodities(palm oil, timber products, cattle products, soy and/or natural rubber)? How
significant are the potential forests impacts associated with the businessactivity?
 Revenue threshold: How much of an organization’s revenue is associated withthis business activity? What percentage of an organization’s revenue isassociated with this business activity?

1. Forests impact assessment
CDP conducts a thorough assessment of each of the 200 business activities in our
Activity Classification System (CDP-ACS) in terms of their association with
deforestation. We assess how each business activity relates to deforestation in either
direct operations or in the value chain.
For each stage of the value chain, the forests impact assessment establishes the levelof potential detrimental impact upon forests through the production or use of one orWhile requested organizations can disclose data on natural rubber, cocoa, coffee, in 2024 they are
only scored on palm oil, timber products, cattle products, and soy.
1

Page 5 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

more of the focus commodities (palm oil, timber products, cattle products, soy and/or
rubber).
The assessment is informed solely by independent, trusted academic and industry
recognized sources, such as: published academic research and credible government,
trade and NGO publications.
CDP then uses a ranking system to establish the significance of a business activity’s
potential impact on forests, relative to other activities, at each stage of the value chain.
Based on extensive research conducted, the direct operations and value chain for eachbusiness activity is scored between 0 and 4 points according to the severity of thepotential impact:
Overall number of points –potential forests impact rank

Banding (Forests impact)

4

Critical3

Very high

2

High

1

Medium0

Low/Not relevant

Activities receive a minimum score of 0 points and a maximum score of 4 points.
Refer to Appendix 1 for the list of CDP-ACS activities and their associated forest
impact banding.

2. Revenue threshold
Organizations with activities with the highest potential to impact forests are prioritizedbased on the results of the forests impact assessment. CDP combines the forests
impact assessment with revenue data from the various business activities associatedwith each organization requested to disclose to CDP . The higher the potential impactof the activity on forests, the lower the revenue threshold for the activity. This ensuresthat organizations engaging in the most impactful activities will be requested to reporton Forests, even if those activities only represent a small part of the overall business.
Conversely, the lower the potential impact, the higher the revenue threshold. This
ensures the size and volume of operations are accounted for, even when the activity inquestion has a relatively low potential to impact on forests.

Page 6 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

Banding (Forests impact)

Revenue threshold US$

Percentage of revenue
threshold

Critical11%Very high

1

1%

High

US$ 30 billion

90%

MediumUS$ 30 billion

100%

Low/Not relevant

Activity not included

Activity not included

An organization will be asked to disclose data on commodity-driven deforestation
through the CDP corporate questionnaire, if: The organization has at least one CDP-ACS activity whose forests impact banding

is either “Critical” or “Very High” and its associated revenue is equal to or exceeds
both US$ 1 and 1% of total revenue; or The organization has at least one CDP-ACS activity whose forests impact bandingis “High” and its associated revenue is equal to or exceeds both US$ 30 billion and
90% of total revenue; or The organization has at least one CDP-ACS activity whose forests impact banding
is “Medium” and its associated revenue is equal to or exceeds both US$ 30 billionand 100% of total revenue.
The result of this process is a list of organizations for which deforestation is likely torepresent a significant environmental and financial issue, thereby ensuring that only
relevant businesses around the world are requested to report on deforestation issues.

Page 7 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

Water Security
This section outlines how organizations are assessed to determine if water-related
issues are relevant to their business and activities.

What criteria is used to select organizations?
The following environmental and financial criteria are used to select organizations: Water impact assessment: Does any aspect of the value chain associated with thegiven business activity have the potential to detrimentally impact on and/or be
impacted by water security? How significant are the potential water-related
impacts associated with the business activity?
 Revenue threshold: How much of an organization’s revenue is associated with thisbusiness activity?

1. Water impact assessment
CDP uses a CDP-developed tool which ranks each of the over 200 business activities
in our Activity Classification System (CDP-ACS) according to their potential impact onwater quantity and quality, to identify which organizations have significant potential
impact on water resources and should be requested to disclose datapoints on water
security through the CDP corporate questionnaire.
We assess each business activity for their potential impact on water resources acrosseach stage of the industrial value chain – 1) direct operations, 2) supply chain, and 3)
product use with regard to: Water quantity: Dependence on relatively high volumes of freshwater withdrawal
and/or consumption associated with the activity.
 Water quality: Water pollution/degradation potential associated with the activity(chemical, biological or thermal).
This assessment is informed solely by independent, trusted academic and industryrecognized sources, such as academic publications, multilateral development
organization publications (e.g. UN, OECD, EBRD, FAO publications), industry reports,
and trusted civil society publications.

Page 8 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

The assessment is denoted by a rank from 0 (“no impact”) to 3 (“high impact”) in eachof these value chain stages, for each of their potential impact on water quantity andquality. The sum of these ranks is then used to determine an overall impact rank
between 0 to 18. This corresponds to 5 overall bands of impact to reflect the potential
impact of each business activity on water resources, as summarized in the tablebelow:Overall water impact rank

Banding (Water impact)

15 to 18

Critical

11 to 14

Very high

8 to 10High

5 to 7

Medium0 to 4

Low/Not relevant

The overall water impact rank only gives an indication of an organization’s potential
impacts on freshwater resources and are not necessarily an accurate indication of theresulting water-related risks that might in turn affect the organization. The ranks are
based on a global assessment and reflect industry norms and present-day
technologies. They do not factor in geographical contexts, or what a particularbusiness or facility might be doing to address these impacts.
Refer to Appendix 2 for the list of CDP-ACS activities and their associated water
impact banding. The full Water Watch tool can also be freely accessed on CDP’s
website.

2. Revenue threshold
CDP compares the water impact assessment with revenue data from the various
business activities associated with organizations requested to disclose to CDP. The
higher the potential impact of the activity on water security, the lower the revenue
threshold for the activity. This ensures that organizations engaging in activities thathave the highest impact will be requested to report on water security, even if those
activities only represent a small part of their overall business. Conversely, the lower
the potential impact, the higher the revenue threshold. This ensures the size andPage 9 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

volume of operations are accounted for, even when the activity in question has arelatively low potential to impact on water security.
An organization will be asked to disclose data on water security through the CDP
corporate questionnaire, if: The organization has at least one CDP-ACS activity whose water impact banding iseither “Critical” or “Very High”; or The organization has at least one CDP-ACS activity whose water impact banding is“High” and its associated revenue is equal to or exceeds US$ 100 million; or The organization has at least one CDP-ACS activity whose water impact banding is“Medium” and its associated revenue is equal to or exceeds US$ 250 million.
The following table details the revenue thresholds applied to each water impact bandas described.
Banding (Water impact)

Revenue threshold US$

CriticalAny amount of revenue

Very highAny amount of revenueHigh

US$ 100 million

MediumUS$ 250 million

Low/Not relevant

Activity not included

This forms the criteria used to select which organizations will receive a request to
provide data on water in the CDP corporate questionnaire. The result is a list oforganizations for which water security is likely to represent significant environmental
and financial issues, thereby ensuring that only relevant businesses around the world
are asked to report on water security issues.

Page 10 of 37© CDP Worldwide 2024

@cdp | www.cdp.net

Appendix 1 – Excerpt of CDP’s forests impact classification
CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

ApparelTextiles & fabric goods

Apparel design & manufacturing

High

ApparelTextiles & fabric goods

Luggage & bags

High

ApparelTextiles & fabric goods

TextilesHigh

Biotech, health care & pharma

Biotech & pharma

Biotechnology

Low/Not relevant

Biotech, health care & pharma

Biotech & pharma

Pharmaceuticals

MediumBiotech, health care & pharma

Health care provision

Health care facilities

Low/Not relevant

Biotech, health care & pharma

Medical equipment & supplies

Health care supplies

Low/Not relevant

Biotech, health care & pharma

Medical equipment & supplies

Medical equipment

Low/Not relevant

Food, beverage & agriculture

Crop farming

Biofuel supply

Food, beverage & agriculture

Crop farming

Cocoa bean farming

Low/Not relevant

Food, beverage & agriculture

Crop farming

Cotton farming

Low/Not relevant

Food, beverage & agriculture

Crop farming

Fruit farming

Low/Not relevant

Food, beverage & agriculture

Crop farming

Grain & corn farming

CriticalFood, beverage & agriculture

Crop farming

Other crop farming

CriticalFood, beverage & agriculture

Crop farming

Other oilseed farming

CriticalPage 11 of 38© CDP Worldwide 2024

Critical@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Food, beverage & agriculture

Crop farming

Palm oil farming

Food, beverage & agriculture

Crop farming

Rice farming

Food, beverage & agriculture

Crop farming

Soybean farming

CriticalFood, beverage & agriculture

Crop farming

Sugarcane farming

Low/Not relevant

Food, beverage & agriculture

Crop farming

Vegetable farming

Low/Not relevant

Food, beverage & agriculture

Fish & animal farming

Aquaculture

Very HighFood, beverage & agriculture

Fish & animal farming

Cattle farming

CriticalFood, beverage & agriculture

Fish & animal farming

Fishing

Food, beverage & agriculture

Fish & animal farming

Other animal farming & processing

CriticalFood, beverage & agriculture

Fish & animal farming

Poultry & hog farming

CriticalFood, beverage & agriculture

Food & beverage processing

Alcoholic beverages

Low/Not relevant

Food, beverage & agriculture

Food & beverage processing

Animal processing

CriticalFood, beverage & agriculture

Food & beverage processing

Baked goods & cereals

Very HighFood, beverage & agriculture

Food & beverage processing

Chocolate confection

Very HighFood, beverage & agriculture

Food & beverage processing

CoffeeFood, beverage & agriculture

Food & beverage processing

Dairy & egg products

Food, beverage & agriculture

Food & beverage processing

Fruit, nut & vegetable processing

Page 12 of 38© CDP Worldwide 2024

Critical
Low/Not relevant

Low/Not relevant

Low/Not relevant
Critical@cdp | www.cdp.net

Low/Not relevant

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Food, beverage & agriculture

Food & beverage processing

Grain & corn milling

CriticalFood, beverage & agriculture

Food & beverage processing

Non-alcoholic beverages

MediumFood, beverage & agriculture

Food & beverage processing

Non-chocolate confection

MediumFood, beverage & agriculture

Food & beverage processing

Oilseed processing

CriticalFood, beverage & agriculture

Food & beverage processing

Other food processing

Very HighFood, beverage & agriculture

Food & beverage processing

Palm oil processing

CriticalFood, beverage & agriculture

Food & beverage processing

Seafood processing

Very HighFood, beverage & agriculture

Food & beverage processing

Soybean processing

CriticalFood, beverage & agriculture

Food & beverage processing

Sugar

Low/Not relevant

Food, beverage & agriculture

Food & beverage processing

Tea

Low/Not relevant

Food, beverage & agriculture

Logging & rubber tapping

Logging

CriticalFood, beverage & agriculture

Logging & rubber tapping

Rubber farming

Very HighFood, beverage & agriculture

TobaccoTobacco products

Very High

Fossil fuels

Coal mining

Coal extraction & processing

Low/Not relevant

Fossil fuels

Oil & gas extraction & production

Natural gas extraction

Low/Not relevant

Fossil fuels

Oil & gas extraction & production

Oil & Gas Extraction

Low/Not relevant

Fossil fuels

Oil & gas processing

Oil & gas refining

Low/Not relevant

Page 13 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Fossil fuels

Oil & gas retailing

Oil & gas marketing & retailing

Low/Not relevant

Fossil fuels

Oil & gas storage & transportation

Oil & gas pipelines & storage

Low/Not relevant

Hospitality

Bars, hotels & restaurants

Fast foodCriticalHospitality

Bars, hotels & restaurants

Food & beverage amenities

Very High

Hospitality

Bars, hotels & restaurants

Hotels & lodging

MediumHospitality

Entertainment facilities

Gambling

Low/Not relevant

Hospitality

Entertainment facilities

Recreation & entertainment facilities

Low/Not relevant

Infrastructure

Construction

Energy infrastructure construction

Low/Not relevant

Infrastructure

Construction

Non-residential building construction

High

Infrastructure

Construction

Renewable energy construction

Low/Not relevant

Infrastructure

Construction

Residential building construction

High

Infrastructure

Construction

Transportation infrastructure & otherconstruction

High

Infrastructure

Construction

Utility line construction

Low/Not relevant

Infrastructure

Energy utility networks

Electricity networks

Low/Not relevant

Infrastructure

Energy utility networks

Gas utilities

Low/Not relevant

Infrastructure

Land & property ownership & development

Infrastructure upkeep & management

Low/Not relevant

Infrastructure

Land & property ownership & development

Land sales & leasing

Low/Not relevant

Page 14 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Infrastructure

Land & property ownership & development

Real estate owners & developers

Infrastructure

Non-energy utilities

Recycling

Low/Not relevant

Infrastructure

Non-energy utilities

Waste management

Low/Not relevant

Infrastructure

Non-energy utilities

Waste water management

Low/Not relevant

Infrastructure

Non-energy utilities

Water supply networks

Low/Not relevantInternational bodies

Government agencies

Agencies local

Low/Not relevantInternational bodies

Government agencies

Agencies national

Low/Not relevantInternational bodies

Government agencies

Agencies regional

Low/Not relevantInternational bodies

Government banks

Government banks

Low/Not relevantInternational bodies

Government bodies

Government local

Low/Not relevantInternational bodies

Government bodies

Government national

Low/Not relevantInternational bodies

Government bodies

Government regional

Low/Not relevantInternational bodies

International bodies

Supranationals

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Batteries

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Communications equipment

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Computer hardware

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Electrical equipment

Low/Not relevant

Page 15 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

HighCDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Manufacturing

Electrical & electronic equipment

Electronic components

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Electronic equipment

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Household appliances

Low/Not relevant

Manufacturing

Electrical & electronic equipment

Semiconductors

Low/Not relevant

Manufacturing

Leisure & home manufacturing

Accessories

High

Manufacturing

Leisure & home manufacturing

Furniture

High

Manufacturing

Leisure & home manufacturing

HomewareVery HighManufacturing

Leisure & home manufacturing

Sporting goods

Low/Not relevant

Manufacturing

Leisure & home manufacturing

Toys & games

MediumManufacturing

Light manufacturing

Automotive interior

Very HighManufacturing

Light manufacturing

Munitions

Manufacturing

Light manufacturing

Other building products

Manufacturing

Light manufacturing

Other containers & packaging

Low/Not relevant

Manufacturing

Light manufacturing

Pollution control equipment

Low/Not relevant

Manufacturing

Light manufacturing

Tires

Manufacturing

Metal products manufacturing

Fabricated metal components

Low/Not relevant

Manufacturing

Metal products manufacturing

Metal containers & packaging

Low/Not relevant

Page 16 of 38© CDP Worldwide 2024

Low/Not relevant
High

Very High@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Manufacturing

Paper products & packaging

Paper packaging

CriticalManufacturing

Paper products & packaging

Paper products

CriticalManufacturing

Plastic product manufacturing

Plastic products

Low/Not relevant

Manufacturing

Powered machinery

Agriculture, construction & mining
machinery

Low/Not relevant

Manufacturing

Powered machinery

Engines & motors

Low/Not relevant

Manufacturing

Powered machinery

Industrial machinery

Low/Not relevant

Manufacturing

Powered machinery

Other vehicle equipment & systems

Low/Not relevant

Manufacturing

Renewable energy equipment

Other renewable energy equipment

Low/Not relevant

Manufacturing

Renewable energy equipment

Solar energy equipment

Low/Not relevant

Manufacturing

Transportation equipment

Aerospace

Low/Not relevant

Manufacturing

Transportation equipment

Alternative vehicles

Low/Not relevant

Manufacturing

Transportation equipment

Automobiles

Very HighManufacturing

Transportation equipment

Heavy vehicles

Low/Not relevant

Manufacturing

Transportation equipment

Railroad rolling stock

Low/Not relevant

Manufacturing

Transportation equipment

Recreational vehicles

Low/Not relevant

Manufacturing

Transportation equipment

Shipbuilding

Low/Not relevant

Manufacturing

Wood & rubber products

Finished wood products

Page 17 of 38© CDP Worldwide 2024

Critical@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Manufacturing

Wood & rubber products

Rubber products

Materials

Cement & concrete

CementLow/Not relevant

Materials

Cement & concrete

Concrete products

Low/Not relevant

Materials

Chemicals

Agricultural chemicals

Low/Not relevant

Materials

Chemicals

Basic plastics

Low/Not relevant

Materials

Chemicals

Biofuels

Materials

Chemicals

Inorganic base chemicals

Low/Not relevant

Materials

Chemicals

Nitrogenous fertilizers

Low/Not relevant

Materials

Chemicals

Non-nitrogenous fertilizers

Low/Not relevant

Materials

Chemicals

Other base chemicals

High

Materials

Chemicals

Personal care & household products

CriticalMaterials

Chemicals

Specialty chemicals

MediumMaterials

Metal smelting, refining & forming

Aluminum

Low/Not relevant

Materials

Metal smelting, refining & forming

Copper

Low/Not relevant

Materials

Metal smelting, refining & forming

Iron & steel

Low/Not relevant

Materials

Metal smelting, refining & forming

Metal processing

Low/Not relevant

Materials

Metal smelting, refining & forming

Other non-ferrous metals

Low/Not relevant

Page 18 of 38© CDP Worldwide 2024

Very High

Critical@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Materials

Metal smelting, refining & forming

Precious metals

Low/Not relevant

Materials

Metallic mineral mining

Bauxite mining

Low/Not relevant

Materials

Metallic mineral mining

Iron ore mining

Low/Not relevant

Materials

Metallic mineral mining

Other non-ferrous ore mining

Low/Not relevant

Materials

Metallic mineral mining

Precious metals & minerals mining

Low/Not relevant

Materials

Other materials

Ceramics

Low/Not relevant

Materials

Other materials

Glass products

Low/Not relevant

Materials

Other materials

Other non-wood building materials

Low/Not relevant

Materials

Other mineral mining

Other non-metallic minerals

Low/Not relevant

Materials

Wood & paper materials

Pulp & paper mills

CriticalMaterials

Wood & paper materials

Sawmills & wood materials

CriticalPower generation

Nuclear power generation

Nuclear generation

Low/Not relevantPower generation

Renewable power generation

Biomass generation

Very HighPower generation

Renewable power generation

Geothermal generation

Low/Not relevantPower generation

Renewable power generation

Hydro generation

Low/Not relevantPower generation

Renewable power generation

Other renewable generation

Low/Not relevantPower generation

Renewable power generation

Solar generation

Low/Not relevant

Page 19 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Power generation

Renewable power generation

Wind generation

Low/Not relevantPower generation

Thermal power generation

CCGT Generation

Low/Not relevantPower generation

Thermal power generation

Coal Generation

Low/Not relevantPower generation

Thermal power generation

Non-CCGT Generation

Low/Not relevantPower generation

Waste power generation

Waste Generation

Low/Not relevant

RetailConvenience retail

Hypermarkets & superstores

Critical

RetailConvenience retailSupermarkets, food & drugstores

Critical

RetailDiscretionary retail

Apparel stores

High

RetailDiscretionary retail

Department stores

Very HighRetailDiscretionary retail

Discretionary delivery retail

MediumRetailDiscretionary retailSpecialist retailHigh

Agricultural products wholesale

CriticalAnimal products wholesale

Critical

RetailRetailRetailRetailRetailTrading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing

Page 20 of 38

Chemicals wholesale & distribution

Low/Not relevant

Construction & building materials
dealing & distribution

High

Consumer goods wholesale & rental

Low/Not relevant© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry
RetailRetailRetailRetailRetailRetailRetailRetailRetailRetailCDP Activity Group
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing

CDP Activity

FORESTS IMPACT

Food & beverage wholesale

Very HighHome & office wholesale

Very High

Industrial machinery distribution

Low/Not relevant

Metals supply, wholesale & trading

Low/Not relevant

Pharma & health care supplies
wholesale & distribution
Technology hardware wholesale &distribution
Textile & apparel wholesale

MediumLow/Not relevant
Very High

Transportation equipment wholesale& dealing

Low/Not relevant

Vehicles & machinery rental & leasing

Low/Not relevant

Wood & paper products wholesale

CriticalServices

Commercial & consumer services

Commercial services

Low/Not relevant

Services

Commercial & consumer services

Consumer services

Low/Not relevant

Services

Commercial & consumer services

Travel services

Low/Not relevant

Page 21 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Services

Financial services 2

Asset managers

CriticalServices

Financial services 5

Banks

CriticalServices

Financial services 5

Insurance

CriticalServices

Financial services

REIT

Low/Not relevant

Services

Industrial support services

Energy services & equipment

Low/Not relevant

Services

Industrial support services

Industrial services

Low/Not relevant

Services

Industrial support services

Mining & metals support services

Low/Not relevant

Services

Industrial support services

Transportation support services

Low/Not relevant

Services

IT & software development

IT services

Low/Not relevant

Services

IT & software development

Software

Low/Not relevant

Media

Low/Not relevant

Servers & data centers

Low/Not relevant

Telecommunications services

Low/Not relevant

Services
Services
Services

Media, telecommunications & data center
services
Media, telecommunications & data center
services
Media, telecommunications & data center
services

2 Financial institutions’ impact on forests, and their exposure to forest-related risks, come almost entirely from the activities they finance and/or insure in the wider economy. As a result, all the seactivities fall in the “Critical” forests impact band. Financial institutions are requested to report information related to forests and water security in an integrated manner through the Financial
Services sector questions.

Page 22 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Services

Other services

Education services

Low/Not relevant

Services

Other services

Health care services

Low/Not relevant

Services

Other services

Real estate services

Low/Not relevant

Services

Print & publishing services

Print publishing

CriticalServices

Print & publishing services

Printing services

High

Services

Specialized professional services

Engineering services

Low/Not relevant

Services

Specialized professional services

Other financial

Low/Not relevant

Services

Specialized professional services

Other professional services

Low/Not relevant

Services

Web & marketing services

Marketing

Low/Not relevant

Services

Web & marketing services

Web-based services

Low/Not relevant

Transportation services

Air transport

Air freight

Low/Not relevant

Transportation services

Air transport

Passenger airlines

Low/Not relevant

Transportation services

Intermodal transport & logistics

Intermodal transport

Low/Not relevant

Transportation services

Intermodal transport & logistics

Logistics - 3rd party

Low/Not relevant

Transportation services

Intermodal transport & logistics

Logistics - transport

Low/Not relevant

Transportation services

Marine transport

Cruise lines & ferries

Low/Not relevant

Transportation services

Marine transport

Marine freight

Low/Not relevant

Page 23 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

FORESTS IMPACT

Transportation services

Rail transport

Passenger rail

Low/Not relevant

Transportation services

Rail transport

Rail freight

Low/Not relevant

Transportation services

Road transport

Bus & taxi

Low/Not relevant

Transportation services

Road transport

Road freight

Low/Not relevant

Page 24 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

Appendix 2 – Excerpt of CDP’s water impact classification, Water WatchCDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

ApparelTextiles & fabric goods

Apparel design & manufacturing

CriticalApparelTextiles & fabric goods

Luggage & bags

Very HighApparelTextiles & fabric goods

TextilesCritical

Biotech, health care & pharma

Biotech & pharma

Biotechnology

MediumBiotech, health care & pharma

Biotech & pharma

Pharmaceuticals

Critical

Biotech, health care & pharma

Health care provision

Health care facilities

MediumBiotech, health care & pharma

Medical equipment & supplies

Health care supplies

High

Biotech, health care & pharma

Medical equipment & supplies

Medical equipment

Very HighFood, beverage & agriculture

Crop farming

Biofuel supply

Very HighFood, beverage & agriculture

Crop farming

Cocoa bean farming

CriticalFood, beverage & agriculture

Crop farming

Cotton farming

CriticalFood, beverage & agriculture

Crop farming

Fruit farming

CriticalFood, beverage & agriculture

Crop farming

Grain & corn farming

CriticalFood, beverage & agriculture

Crop farming

Other crop farming

CriticalFood, beverage & agriculture

Crop farming

Other oilseed farming

CriticalPage 25 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Food, beverage & agriculture

Crop farming

Palm oil farming

CriticalFood, beverage & agriculture

Crop farming

Rice farming

CriticalFood, beverage & agriculture

Crop farming

Soybean farming

CriticalFood, beverage & agriculture

Crop farming

Sugarcane farming

CriticalFood, beverage & agriculture

Crop farming

Vegetable farming

CriticalFood, beverage & agriculture

Fish & animal farming

Aquaculture

CriticalFood, beverage & agriculture

Fish & animal farming

Cattle farming

CriticalFood, beverage & agriculture

Fish & animal farming

Fishing

Very HighFood, beverage & agriculture

Fish & animal farming

Other animal farming and processing

Very HighFood, beverage & agriculture

Fish & animal farming

Poultry & hog farming

CriticalFood, beverage & agriculture

Food & beverage processing

Alcoholic beverages

Very HighFood, beverage & agriculture

Food & beverage processing

Animal processing

Very HighFood, beverage & agriculture

Food & beverage processing

Baked goods & cereals

High

Food, beverage & agriculture

Food & beverage processing

Chocolate confection

Very HighFood, beverage & agriculture

Food & beverage processing

CoffeeVery HighFood, beverage & agriculture

Food & beverage processing

Dairy & egg products

Very HighFood, beverage & agriculture

Food & beverage processing

Fruit, nut & vegetable processing

Very High

Page 26 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Food, beverage & agriculture

Food & beverage processing

Grain & corn milling

Food, beverage & agriculture

Food & beverage processing

Non-alcoholic beverages

Very HighFood, beverage & agriculture

Food & beverage processing

Non-chocolate confection

Very HighFood, beverage & agriculture

Food & beverage processing

Oilseed processing

Very HighFood, beverage & agriculture

Food & beverage processing

Other food processing

Very HighFood, beverage & agriculture

Food & beverage processing

Palm oil processing

Very HighFood, beverage & agriculture

Food & beverage processing

Seafood processing

High

Food, beverage & agriculture

Food & beverage processing

Soybean processing

CriticalFood, beverage & agriculture

Food & beverage processing

Sugar

Very HighFood, beverage & agriculture

Food & beverage processing

Tea

Very HighFood, beverage & agriculture

Logging & rubber tapping

Logging

Very HighFood, beverage & agriculture

Logging & rubber tapping

Rubber farming

CriticalFood, beverage & agriculture

TobaccoTobacco products

Very High

Fossil fuels

Coal mining

Coal extraction & processing

CriticalFossil fuels

Oil & gas extraction & production

Natural gas extraction

CriticalFossil fuels

Oil & gas extraction & production

Oil & gas extraction

CriticalFossil fuels

Oil & gas processing

Oil & gas refining

CriticalPage 27 of 38© CDP Worldwide 2024High

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Fossil fuels

Oil & gas retailing

Oil & gas marketing & retailingHigh

Fossil fuels

Oil & gas storage & transportation

Oil & gas pipelines & storage

High

Hospitality

Bars, hotels & restaurants

Fast foodHigh

Hospitality

Bars, hotels & restaurants

Food & beverage amenities

High

Hospitality

Bars, hotels & restaurants

Hotels & lodging

High

Hospitality

Entertainment facilities

Gambling

High

Hospitality

Entertainment facilities

Recreation & entertainment facilities

Very highInfrastructure

Construction

Energy infrastructure construction

Very HighInfrastructure

Construction

Non-residential building construction

High

Infrastructure

Construction

Renewable energy construction

Very HighInfrastructure

Construction

Residential building construction

High

Infrastructure

Construction

Transportation infrastructure & otherconstruction

Infrastructure

Construction

Utility line construction

High

Infrastructure

Energy utility networks

Electricity networks

Low

Infrastructure

Energy utility networks

Gas utilities

Infrastructure
Infrastructure

Land & property ownership &development
Land & property ownership &development
Page 28 of 38

Very HighInfrastructure upkeep & management
Land sales & leasing© CDP Worldwide 2024

Very High

High
Medium@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Infrastructure

Land & property ownership &development

Real estate owners & developers

High

Infrastructure

Non-energy utilities

Recycling

Low

Infrastructure

Non-energy utilities

Waste management

Low

Infrastructure

Non-energy utilities

Waste water management

High

Infrastructure

Non-energy utilities

Water supply networks

International bodies

Government agencies

Agencies local

Low

International bodies

Government agencies

Agencies national

Low

International bodies

Government agencies

Agencies regional

Low

International bodies

Government banks

Government banks

Low

International bodies

Government bodies

Government local

Low

International bodies

Government bodies

Government national

Low

International bodies

Government bodies

Government regional

Low

International bodies

International bodies

Supranationals

Low

Manufacturing

Electrical & electronic equipment

Batteries

Very HighManufacturing

Electrical & electronic equipment

Communications equipment

Very HighManufacturing

Electrical & electronic equipment

Computer hardware

Very HighManufacturing

Electrical & electronic equipment

Electrical equipment

Very High

Page 29 of 38© CDP Worldwide 2024

Medium@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Manufacturing

Electrical & electronic equipment

Electronic components

CriticalManufacturing

Electrical & electronic equipment

Electronic equipment

Very HighManufacturing

Electrical & electronic equipment

Household appliances

Very HighManufacturing

Electrical & electronic equipment

Semiconductors

CriticalManufacturing

Leisure & home manufacturing

Accessories

High

Manufacturing

Leisure & home manufacturing

Furniture

High

Manufacturing

Leisure & home manufacturing

HomewareHigh

Manufacturing

Leisure & home manufacturing

Sporting goods

Low

Manufacturing

Leisure & home manufacturing

Toys & games

High

Manufacturing

Light manufacturing

Automotive interior

High

Manufacturing

Light manufacturing

MunitionsHigh

Manufacturing

Light manufacturing

Other building products

Manufacturing

Light manufacturing

Other containers & packaging

Manufacturing

Light manufacturing

Pollution control equipment

Manufacturing

Light manufacturing

Tires

Very HighManufacturing

Metal products manufacturing

Fabricated metal components

CriticalPage 30 of 38© CDP Worldwide 2024

Refer to most relevant
manufacturing/materials within CDP
Activity
Refer to most relevant
manufacturing/materials within CDP
Activity@cdp | www.cdp.net

HighCDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Manufacturing

Metal products manufacturing

Metal containers & packaging

Manufacturing

Paper products & packaging

Paper packaging

High

Manufacturing

Paper products & packaging

Paper products

Very HighManufacturing

Plastic product manufacturing

Plastic products

Very HighManufacturing

Powered machinery

Agriculture, construction & mining
machinery

Very HighManufacturing

Powered machinery

Engines & motors

Very HighManufacturing

Powered machinery

Industrial machinery

Very HighManufacturing

Powered machinery

Other vehicle equipment & systems

Very HighManufacturing

Renewable energy equipment

Other renewable energy equipment

Very HighManufacturing

Renewable energy equipment

Solar energy equipment

Very HighManufacturing

Transportation equipment

Aerospace

Very HighManufacturing

Transportation equipment

Alternative vehicles

CriticalManufacturing

Transportation equipment

Automobiles

Very HighManufacturing

Transportation equipment

Heavy vehicles

Very HighManufacturing

Transportation equipment

Railroad rolling stock

Very HighManufacturing

Transportation equipment

Recreational vehicles

Very HighManufacturing

Transportation equipment

Shipbuilding

Very High

Page 31 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

Very HighCDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Manufacturing

Wood & rubber products

Finished wood products

MediumManufacturing

Wood & rubber products

Rubber products

Very High

Materials

Cement & concrete

CementVery High

Materials

Cement & concrete

Concrete products

Very High

Materials

Chemicals

Agricultural chemicals

CriticalMaterials

Chemicals

Basic plastics

CriticalMaterials

Chemicals

Biofuels

Very High

Materials

Chemicals

Inorganic base chemicals

CriticalMaterials

Chemicals

Nitrogenous fertilizers

CriticalMaterials

Chemicals

Non-nitrogenous fertilizers

CriticalMaterials

Chemicals

Other base chemicals

CriticalMaterials

Chemicals

Personal care & household products

CriticalMaterials

Chemicals

Specialty chemicals

CriticalMaterials

Metal smelting, refining & forming

Aluminum

CriticalMaterials

Metal smelting, refining & forming

CopperCriticalMaterials

Metal smelting, refining & forming

Iron & steel

CriticalMaterials

Metal smelting, refining & forming

Metal processing

CriticalPage 32 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Materials

Metal smelting, refining & forming

Other non-ferrous metals

CriticalMaterials

Metal smelting, refining & forming

Precious metals

CriticalMaterials

Metallic mineral mining

Bauxite mining

CriticalMaterials

Metallic mineral mining

Iron ore mining

CriticalMaterials

Metallic mineral mining

Other non-ferrous ore mining

CriticalMaterials

Metallic mineral mining

Precious metals & minerals mining

CriticalMaterials

Other materials

Ceramics

High

Materials

Other materials

Glass products

Materials

Other materials

Other non-wood building materials

Materials

Other mineral mining

Other non-metallic minerals

Very High

Materials

Wood & paper materials

Pulp & paper mills

Very High

Materials

Wood & paper materials

Sawmills & wood materials

Power generation

Nuclear power generation

Nuclear generation

Very HighPower generation

Renewable power generation

Biomass generation

Very HighPower generation

Renewable power generation

Geothermal generation

Low

Power generation

Renewable power generation

Hydro generation

Power generation

Renewable power generation

Other renewable generation

Page 33 of 38© CDP Worldwide 2024

MediumHigh

High

Very High@cdp | www.cdp.net

HighCDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Power generation

Renewable power generation

Solar generation

High

Power generation

Renewable power generation

Wind generation

MediumPower generation

Thermal power generation

CCGT generation

Very HighPower generation

Thermal power generation

Coal generation

Very HighPower generation

Thermal power generation

Non-CCGT generation

Very HighPower generation

Waste power generation

Waste generation

MediumRetailConvenience retail

Hypermarkets & superstores

High

RetailConvenience retailSupermarkets, food & drugstores

High

RetailDiscretionary retail

Apparel stores

Very HighRetailDiscretionary retail

Department stores

MediumRetailDiscretionary retail

Discretionary delivery retail

RetailDiscretionary retailSpecialist retail

RetailRetailRetailRetailTrading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing

Page 34 of 38

High
Refer to most relevant CDP Activity

Agricultural products wholesaleHigh

Animal products wholesaleHigh

Chemicals wholesale & distribution

Very High

Construction & building materials
dealing & distributionHigh© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry
RetailRetailRetailRetailRetailRetailRetailRetailRetailRetailRetailCDP Activity Group
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing
Trading, wholesale, distribution, rental &leasing

CDP Activity

Water Impact Band

Consumer goods wholesale & rental

MediumFood & beverage wholesale

High

Home & office wholesale

MediumIndustrial machinery distribution

Medium

Metals supply, wholesale & tradingHigh

Pharma & health care supplies
wholesale & distribution
Technology hardware wholesale &distribution
Textile & apparel wholesale
Transportation equipment wholesale& dealing
Vehicles & machinery rental &leasing

High
High
Very High
High
High

Wood & paper products wholesaleHigh

Services

Commercial & consumer services

Commercial services

Low

Services

Commercial & consumer services

Consumer services

Low

Services

Commercial & consumer services

Travel services

Low

Page 35 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Services

Financial services 3

Asset managers

CriticalServices

Financial services 6

Banks

CriticalServices

Financial services 6

Insurance

CriticalServices

Financial services

REIT

CriticalServices

Industrial support services

Energy services & equipment

MediumServices

Industrial support services

Industrial services

Low

Services

Industrial support services

Mining & metals support services

Low

Services

Industrial support services

Transportation support services

Low

Services

IT & software development

IT services

Low

Services

IT & software development

SoftwareMediumMedia

MediumServices
Services
Services

Media, telecommunications & data
center services
Media, telecommunications & data
center services
Media, telecommunications & data
center services

Servers & data centers

High

Telecommunications services

Medium

3 Financial institutions’ impact on water security, and their exposure to water-related risks, come almost entirely from the activities they finance and/or insure in the wider economy. Recognizing

the extremely high environmental impact of lending/investment portfolios compared to other parts of the value chain, the product use rankings of Financial Services activities have been at tributeda rank of 9. As a result, all these activities fall in the “Critical” water impact band. Financial institutions are requested to report information related to forests and water security in an integrated
manner through the Financial Services sector questions.

Page 36 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Services

Other services

Education services

Low

Services

Other services

Health care services

Low

Services

Other services

Real estate services

Low

Services

Print & publishing services

Print publishingHigh

Services

Print & publishing services

Printing services

High

Services

Specialized professional services

Engineering services

Low

Services

Specialized professional services

Other financial

Low

Services

Specialized professional services

Other professional services

Low

Services

Web & marketing services

MarketingMediumServices

Web & marketing services

Web-based services

MediumTransportation services

Air transport

Air freight

MediumTransportation services

Air transport

Passenger airlines

MediumTransportation services

Intermodal transport & logistics

Intermodal transport

MediumTransportation services

Intermodal transport & logistics

Logistics - 3rd party

MediumTransportation services

Intermodal transport & logistics

Logistics - transport

MediumTransportation services

Marine transport

Cruise lines & ferries

MediumTransportation services

Marine transport

Marine freight

MediumPage 37 of 38© CDP Worldwide 2024

@cdp | www.cdp.net

CDP Industry

CDP Activity GroupCDP Activity

Water Impact Band

Transportation services

Rail transport

Passenger rail

MediumTransportation services

Rail transport

Rail freight

MediumTransportation services

Road transport

Bus & taxi

MediumTransportation services

Road transport

Road freight

MediumPage 38 of 38© CDP Worldwide 2024

@cdp | www.cdp.net