Disclosure readiness

Every question asks what you can produce, not how ready you feel. The output is a list of artefacts to go and find, grouped by who usually holds them.

Filtered for a investor or analyst, in read-only mode

Read the criteria as the questions an issuer should be able to answer, without recording answers of your own.

This journey does not record answers. You are reading the questions an organisation should be able to answer, and the artefacts behind each one.

Before you start

This is not investment advice and carries no view on any security.
Read-only mode produces the questions worth asking. It cannot tell you what an issuer actually holds.

1. See the scope

Review mode

These questions show what an organisation should be able to produce. No answers are saved from this role journey.

Can you produce a charter or terms of reference that names which body or individual oversees climate-related risks and opportunities?
Can you produce minutes or papers showing the responsible body actually considered and decided climate matters during the period?
Can you show how the responsible body satisfies itself that it has the skills to oversee climate-related matters?
Can you state, from policy documents, whether climate performance affects executive remuneration, and how?
Can you produce a documented identification of your climate-related risks and opportunities across short, medium and long term horizons?
Can you produce analysis of the current and anticipated financial effects of your climate-related risks on the financial statements?
Can you produce scenario analysis documentation showing the scenarios used, why they were chosen, and the inputs and assumptions?
Can you produce a transition plan setting out actions, timing, responsible owners and the capital allocated to them?
Can you show how capital expenditure decisions test alignment with your stated climate commitments?
Can you produce a screening of all fifteen scope 3 categories showing which are relevant and which are excluded, with the reason?
Can you produce the accounting for emissions from processing and from use of sold products, which for resources and fuels producers is typically the largest part of the footprint?
For each public target, can you produce a statement of its scope coverage, base year, target year, and how it was set?
Can you state the extent to which each target relies on carbon credits, and produce a register of the credits by scheme, type and vintage?
For each public environmental claim, can you produce the substantiation that was held at the time the claim was made?
For each claim, is what it covers and what it excludes stated as prominently as the claim itself?
Can you produce an independent assurance report over your sustainability information?
Can you produce the basis of estimate for your closure and rehabilitation provision?

Section 1 of 3

Filtered for a investor or analyst, in read-only mode

Before you start

1. See the scope

Review mode

Folded · 2 artefacts requested

Folded · 1 artefact requested

Folded · 1 artefact requested

Folded · 1 artefact requested

Folded · 2 artefacts requested

Folded · 2 artefacts requested

Folded · 1 artefact requested

Folded · 2 artefacts requested

Folded · 1 artefact requested

Folded · 1 artefact requested

Folded · 1 artefact requested

Folded · 2 artefacts requested

Folded · 2 artefacts requested

Folded · 2 artefacts requested

Folded · 1 artefact requested

Folded · 1 artefact requested

Folded · 2 artefacts requested

Questions ready for review