Disclosure readiness

Can you state, from policy documents, whether climate performance affects executive remuneration, and how?

Can you produce analysis of the current and anticipated financial effects of your climate-related risks on the financial statements?

Can you produce documentation stating your organisational boundary and the consolidation approach used?

Can you produce a scope 1 and scope 2 inventory with the methodology, emission factors and data sources documented?

Can you produce your submitted National Greenhouse and Energy Reporting report and the records that allow the figures to be verified?

For each significant source, can you show which estimation method was used and evidence that the criteria for using it were satisfied?

For each covered facility, can you produce the baseline determination and your projected position against the declining trajectory?

Can you state which methane reporting level you report at, and produce the measurement and reconciliation records behind it?

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?