Disclosure readiness

Can you produce a charter or terms of reference that names which body or individual oversees climate-related risks and opportunities?

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 produce a documented process for identifying, assessing, prioritising and monitoring climate-related risks?

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?

Can you produce records of the emissions and human rights data you have requested from suppliers and what they returned?

Can you produce a supplier code of conduct that states your emissions data and human rights expectations, and evidence it is applied?

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 documented controls over sustainability data equivalent to those over financial data?

Can you produce an independent assurance report over your sustainability information?