1.1

The entity shall identify priority raw materials using the definition of ‘priority materials’ outlined in the Priority Material section of the Textile Exchange’s Materials Terminology Guide.

1.2

Priority raw materials may include synthetic fibres, natural fibres, manufactured cellulosic materials, materials derived from animals and any other materials used directly to make apparel, accessories or footwear products, which may include cotton, rayon, viscose, polyester, acrylic, spandex, nylon, rubber, foam, leather, wool, cashmere, mohair, flax, silk, hemp and down.

1.3

The entity shall identify priority raw materials using the categorisation scheme presented in the Materials Portfolio section of the Textile Exchange’s Materials Terminology Guide.

1.4

The scope of disclosure shall include priority raw materials present in finished goods and shall exclude raw materials used in packaging and manufacturing.

1.5

Priority raw materials include materials purchased by the entity or its suppliers for the purposes of producing the entity’s finished goods.

1.6

If the entity is vertically integrated across the value chain and does not purchase its priority raw materials from a third-party supplier, it shall identify the priority raw materials sourced from its owned operations and used in the production of its finished goods.

2.1

Environmental factors may include:

2.1.1	Climate change impacts (for example, extreme weather events or water stress)
2.1.2	Regulation on greenhouse gases (GHG)
2.1.3	Environmental regulations for suppliers
2.1.4	Land use practices
2.1.5	Production methods that result in water pollution, soil degradation, deforestation or loss of biodiversity

2.2

Social factors may include:

2.2.1	Suppliers’ animal welfare, labour and human rights practices
2.2.2	Materials sourcing from regions of conflict
2.2.3	Regulations on labour practices or human rights

3.1

Business risks and opportunities may include:

3.1.1	Access to, and availability of, the priority raw material
3.1.2	Ability to trace the priority raw material
3.1.3	Price volatility of the priority raw material
3.1.4	Regulatory compliance issues associated with the priority raw material
3.1.5	Customer demand for products containing the priority raw material
3.1.6	The entity’s brand value and reputation

4.1

Relevant strategies may include:

4.1.1	Enhancing supply chain monitoring and traceability of raw materials suppliers through due diligence practices, research into traceability or the use of traceability systems, technology, supplier screening, supplier audits or certifications, or a list of countries from which the entity sources each priority raw material
4.1.2	Supporting raw material suppliers through supplier training or engagement programmes or introducing regenerative agricultural practices
4.1.3	Partnering with industry groups or non-governmental organisations to address environmental or social factors in supplier regions
4.1.4	Investing in the design phase or in research and development to identify substitutable or alternative materials less impacted by environmental and social factors

4.2

If the entity identifies cotton as one of its priority raw materials, it shall discuss its vulnerability to cotton-growing regions with water stress and how it manages the risk of price variability because of sourcing cotton from these regions.

4.2.1

The entity may identify its known sources of cotton for High (40%⁠–⁠80%) or Extremely High (>80%) Baseline Water Stress using the World Resources Institute’s (WRI) Water Risk Atlas tool, Aqueduct.

4.3

The entity shall disclose any relevant performance measures or targets used to assess the effectiveness of its management approach, as well as its progress against such targets.

4.4

Disclosure corresponds to the Sustainable Apparel Coalition’s Higg Brand & Retail Module.

1.1

The entity shall identify priority raw materials using the definition of ‘priority materials’ outlined in the Priority Material section of the Textile Exchange’s Materials Terminology Guide.

1.2

Priority raw materials may include synthetic fibres, natural fibres, manufactured cellulosic materials, materials derived from animals, and any other materials used directly to make apparel, accessories, or footwear products, which may include cotton, rayon, viscose, polyester, acrylic, spandex, nylon, rubber, foam, leather, wool, cashmere, mohair, flax, silk, hemp and down.

1.3

The entity shall identify priority raw materials using the categorisation scheme presented in the ‘Materials Portfolio’ section of the Textile Exchange’s Materials Terminology Guide.

1.4

If the entity purchases finished goods rather than unprocessed raw materials, it shall calculate the initial amount, in metric tons, of priority raw materials required for production.

1.4.1

The entity shall account for material loss and wastage throughout production and should reference the Textile Exchange’s Fibre Uptake Calculations & Reporting Best Practices Guide and Fibre Conversion Methodology.

1.5

If the entity does not measure the weight of a material, it shall provide an alternative measurement, such as surface area.

1.6

The purchased amount of each priority raw material shall reflect the material in its original state and should not be presented with further data manipulation, such as reporting it as ‘dry weight’ consistent with guidance for Global Reporting Initiative (GRI) Disclosure 301-1 Materials used by weight or volume.

1.7

If estimation is required, the entity shall disclose the methods used.

1.8

The scope of disclosure shall include priority raw materials present in finished goods and exclude raw materials used in packaging and manufacturing.

1.9

Priority raw materials include materials purchased by the entity or its suppliers for the purposes of producing the entity’s finished goods.

1.10

If the entity is vertically integrated across the value chain and does not purchase its priority raw materials from a third-party supplier, it shall identify the priority raw materials sourced from its owned operations and used in the production of its finished goods.

2.1

Third-party environmental or social standards are defined as standards developed by a third party and address environmental or social factors likely to threaten an entity’s ability to reliably source its priority raw materials.

2.2

Third-party environmental and social standards may include:

2.2.1	Textile Exchange’s Recycled Claim Standard (RCS), Global Recycled Standard (GRS), Organic Content Standard (OCS), Responsible Down Standard (RDS), Responsible Wool Standard (RWS) and Responsible Mohair Standard (RMS)
2.2.2	Global Organic Textile Standard (GOTS)
2.2.3	Cotton Made in Africa (CmiA)
2.2.4	Fair Trade Certified
2.2.5	Organic Fair Trade
2.2.6	Leather Working Group (LWG)
2.2.7	Forest Stewardship Council (FSC) Certification
2.2.8	Programme for the Endorsement of Forest Certification (PEFC)
2.2.9	Better Cotton Initiative (BCI)

2.3

The scope of certified priority raw materials includes materials derived from a process certified to a third-party environmental or social standard.

2.4

The entity may disclose priority raw materials not certified to a third-party environmental or social standard, but that contribute to the entity’s strategy to secure reliable sourcing.

2.4.1	Materials may include reclaimed cotton and wool, mechanically or chemically recycled natural, synthetic or semi-synthetic fibres.
2.4.2	Materials may include those certified to a standard/certification developed by the entity.

3.1

Why it has chosen the specified third-party certification(s)/standard(s)

3.2

How the certified materials contribute to managing the entity’s business risks and opportunities

3.3

Any quantitative targets it has set for certified priority raw materials

1.1

The entity shall calculate the percentage as the revenue from products meeting the requirements for the applicable certification divided by total revenue from products eligible for certification by each certification.

1.1.1

Eligible products are those in a product category for which certification exists, such as: heating and cooling product categories such as air purifiers, clothes dryers, clothes washers, dehumidifiers, dishwashers, freezers, refrigerators, air conditioners, boilers, ductless heating and cooling, furnaces, heat pumps and ventilation fans.

2.1

If the entity has products certified to a previous version of certification requirements, it shall disclose this information, including to which version its products are certified, a breakdown of how many products are certified to that version and the time line(s) for achieving certification to the most current requirements version.

1.1

Environmental product lifecycle standard is defined as a certification programme or standard focused product design and materials, manufacturing processes, product performance during use-phase, and product end-of-life.

1.2

The entity shall calculate the percentage as the revenue from products meeting the requirements for the applicable certification divided by total revenue from products eligible for certification by each certification.

1.2.1

Eligible products are those in a product category for which certification exists, including: refrigeration appliances, washers, dryers, cooking appliances, air conditioners, microwave oven appliances, dehumidifier appliances and floor care appliances.

2.1

If the entity has products certified to a previous version of certification requirements, it shall disclose this information, including to which version its products are certified, a breakdown of how many products are certified to that version, and its time line(s) for achieving certification to the most current requirements version.

3.1

Use of materials that are easily and commonly recyclable in existing recycling infrastructure

3.2

Eliminating or minimising the use of hazardous materials or materials that may otherwise pose environmental harm upon disposal (for example, refrigerants with ozone depleting potential or global warming potential)

3.3

Designing products for disassembly (i.e., designing products so they can be easily, rapidly, and cost-effectively disassembled with commonly available tools)

3.4

Proper labelling of products and their component materials to facilitate disassembly and recycling

4.1

Whether the entity directly conducts product take-back, recovery and recycling or if the entity supports infrastructure for product recovery and recycling through joint ventures, partnerships with retailers and others, or by funding research into recycling technologies

4.2

Whether the initiative is voluntary or mandatory

4.3

Relevant performance measures or targets for the initiative such as the total amount of material recovered and the total amount of material recycled

1.1

The scope of energy consumption includes energy from all sources, including energy purchased from external sources and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling and steam energy are all included within the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV), also known as gross calorific values (GCV), which are measured directly or taken from the Intergovernmental Panel on Climate Change (IPCC).

2.1

The percentage shall be calculated as purchased grid electricity consumption divided by total energy consumption.

3.1

Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to their rate of depletion, such as geothermal, wind, solar, hydro and biomass.

3.2

The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

3.3

The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity directly produced and renewable energy the entity purchased, if purchased through a renewable power purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy Certified utility or supplier programme, or other green power products that explicitly include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

3.3.1	For any renewable electricity generated on-site, any RECs and GOs shall be retained (not sold) and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.2	For renewable PPAs and green power products, the agreement shall explicitly include and convey that RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.3	The renewable portion of the electricity grid mix that is outside of the control or influence of the entity is excluded from the scope of renewable energy.

3.4

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials certified to a third-party standard (for example, Forest Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest Certification or American Tree Farm System), materials considered eligible sources of supply according to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional standards, or materials eligible for an applicable jurisdictional renewable portfolio standard.

1.1

Relevant strategies and efforts to assess product lifecycle impacts include the use of environmentally focused design principles, and the use of sustainability performance standards, screening tools and sampling methods, among others, including the operational processes used for these assessments.

1.2

Relevant strategies and efforts to manage product lifecycle impacts include changes in materials selection, assessment of upstream environmental impacts, changes in manufacturing (resource intensity), recycled and renewable materials use, optimisation of packaging, design for consolidated shipping, design of low-energy-consumption products, design for product take-back and labelling for recycling, among others.

4.1

Improvements to the environmental efficiency of products should be discussed in terms of LCA functional unit service parameters (time, extent and quality of function).

4.2

LCA should be based on ISO 14040 and ISO 14044. EPD should be based on ISO 14025 and ISO 21930:2017 for construction products.

6.1

How end-of-life considerations are incorporated into product design, including using materials that are easily and commonly recyclable in existing recycling infrastructure

6.2

Designing products for disassembly (designing products so they can be easily, rapidly and cost-effectively disassembled with commonly available tools)

6.3

Proper labelling of products and their component materials to facilitate disassembly and recycling.

1.1

The scope of disclosure shall include products, materials and parts at the end of their useful life that would have otherwise been discarded as waste or used for energy recovery, but have instead been collected.

1.2

The scope of disclosure shall include both materials physically handled by the entity and materials of which the entity does not take physical possession, but for which it has contracted with a third party the task of collection for the express purpose of reuse, recycling or refurbishment.

1.3

The scope of disclosure excludes products and parts that are under warranty and have been collected for repairs.

2.1

Recycled and remanufactured materials are defined as waste materials reprocessed or treated by means of production or manufacturing processes and made into a final product or a component for incorporation into a product.

2.2

The scope of recycled materials includes materials used, reused or reclaimed.

2.2.1	Reused materials are defined as those recovered products or components of products used for the same purpose for which they were conceived.
2.2.2	Reclaimed materials are defined as those processed to recover or regenerate a usable product.

2.3

The scope of recycled materials includes materials sent for further recycling through the transfer to a third party for the express purpose of reuse, recycling or refurbishment.

2.4

The scope of recycled and remanufactured products includes primary recycled materials, co-products (outputs of equal value to primary recycled materials), and by-products (outputs of lesser value than primary recycled materials).

2.5

The entity shall calculate the percentage as the weight of incoming recovered material recycled or remanufactured divided by the total weight of incoming recovered material.

2.6

Portions of products and materials discarded in landfills are not considered recycled. Only the portions of products directly incorporated into new products, co-products or by-products shall be included in the percentage recycled.

2.7

Materials incinerated, including for energy recovery, are not considered reused, recycled or reclaimed.

2.7.1

Energy recovery is defined as the use of combustible waste to generate energy through direct incineration, with or without other waste, but with recovery of the heat.

3.1

Whether it directly conducts product take-back, recovery and recycling or if it contracts with a third party the task of collection for the express purpose of reuse, recycling or refurbishment

3.2

If it supports infrastructure for product recovery and recycling through joint ventures, partnerships or by funding research into recycling technologies

3.3

Whether its product take-back, recovery and recycling efforts are voluntary or mandatory

3.4

Relevant performance measures or targets for its product take-back, recovery and recycling efforts such as the total amount of material recovered and the total amount of material recycled

1.1

Wood fibre materials include wood-fibre-based raw materials, components, and semi-finished and finished goods.

1.2

The scope of wood-fibre-based materials includes all inputs processed to be sold as finished goods, including recycled raw materials, virgin raw materials and goods consumed directly in the production process, excluding biomass for energy.

1.3

If wood fibre comprises a portion of a material, component or product, the entity shall include the portion in the total amount.

2.1

Third-party forest management standards are those certifying forests are harvested in a sustainable manner and ensuring adherence to environmental and social criteria including legal compliance, land rights, community and worker relations, environmental impact and biodiversity, forest management plans and practices, land use, wildlife habitat conservation and water conservation, among others.

2.2

Third-party forest management standards include:

2.2.1	American Tree Farm (ATFS)
2.2.2	Forest Stewardship Council (FSC) (Forest Management and Chain of Custody certifications)
2.2.3	Programme for the Endorsement of Forest Certification (PEFC) Chain of Custody certifications
2.2.4	Forest certification systems endorsed by the PEFC
2.2.5	Sustainable Forest Initiative (SFI) Forest Management and Chain of Custody certifications

2.3

The percentage shall be calculated as the weight (in air-dried metric tons) of the entity’s wood fibre materials purchased during the reporting period sourced from forestlands certified to one or more of the third-party forest management standards divided by the total weight (in air-dried metric tons) of wood fibre materials purchased during the reporting period.

2.3.1

Wood fibre certified to more than one third-party forest management standard shall be accounted for by the entity only once.

3.1

The percentage shall be calculated as the weight (in air-dried metric tons) of the entity’s wood fibre materials purchased during the reporting period sourced from forestlands certified to each applicable third-party forest management standard divided by the total weight (in air-dried metric tons) of wood fibre materials purchased during the reporting period.

3.1.1

Wood-fibre certified to more than one third-party forest management standard shall be accounted for by the entity in its calculations for each applicable standard.

4.1

Wood fibre standards exclude third-party forest management standards.

4.2

Wood fibre standards include:

4.2.1	SFI Certified Fibre Sourcing Standard
4.2.2	FSC Controlled Wood Standard
4.2.3	PEFC Controlled Wood Standard
4.2.4	Recycled wood fibre standards that include post- and pre-consumer reclaimed material (for example, PEFC Recycled Label and FSC Recycled Label)
4.2.5	Any other due diligence standards related to wood fibre sourcing requirements for wood fibre from non-certified forestlands

4.3

The percentage shall be calculated as the weight (in air-dried metric tons) of the entity’s wood fibre materials purchased during the reporting period certified to wood fibre standards divided by the total weight (in air-dried metric tons) of wood fibre materials purchased during the reporting period.

4.3.1

Wood-fibre certified to more than one wood fibre standard shall be accounted for by the entity only once.

5.1

The percentage shall be calculated as the weight (in air-dried metric tons) of the entity’s wood fibre materials purchased during the reporting period certified to each applicable wood fibre standard divided by the total weight (in air-dried metric tons) of wood fibre materials purchased during the reporting period.

5.1.1

Wood-fibre certified to more than one third-party wood fibre standard shall be accounted for by the entity in its calculations for each applicable standard.

1.1

The scope of energy consumption includes energy from all sources, including energy purchased from external sources and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling and steam energy are all included within the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV), also known as gross calorific values (GCV), which are measured directly or taken from the Intergovernmental Panel on Climate Change (IPCC).

2.1

The percentage shall be calculated as purchased grid electricity consumption divided by total energy consumption.

3.1

Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to their rate of depletion, such as geothermal, wind, solar, hydro and biomass.

3.2

The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

3.3

The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity directly produced and renewable energy the entity purchased, if purchased through a renewable power purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy Certified utility or supplier programme, or other green power products that explicitly include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

3.3.1	For any renewable electricity generated on-site, any RECs and GOs shall be retained (not sold) and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.2	For renewable PPAs and green power products, the agreement shall explicitly include and convey that RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.3	The renewable portion of the electricity grid mix that is outside of the control or influence of the entity is excluded from the scope of renewable energy.

3.4

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials certified to a third-party standard (for example, Forest Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest Certification or American Tree Farm System), materials considered eligible sources of supply according to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional standards, or materials eligible for an applicable jurisdictional renewable portfolio standard.

5.1

PUE is defined as the ratio of the total amount of power a computer data centre facility uses to the amount of power delivered to computing equipment.

5.2

If disclosing PUE, the entity shall follow the guidance and calculation methodology described in PUE™: A Comprehensive Examination of the Metric (2014), published by ASHRAE and The Green Grid Association.

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

3.1.1	Water that evaporates during withdrawal, use and discharge;
3.1.2	Water that is directly or indirectly incorporated into the entity’s product or service
3.1.3	Water that does not otherwise return to the same catchment area from which it was withdrawn, such as water returned to another catchment area or the sea.

1.1

Environmental factors may include energy-efficiency standards; layout design, such as 'hot aisle/cold aisle' layouts; and location-based factors, such as accounting for regional humidity, average temperature, water availability and groundwater stress, water permits, jurisdictional carbon legislation or pricing, and the carbon intensity of electricity from the local grid.

1.1

Tank-to-wheels emissions relate to vehicle processes and exclude upstream emissions associated with primary energy production (well-to-tank emissions).

1.2

The entity shall calculate its disclosure according to EN 16258:2012 – Methodology for calculation and declaration of energy consumption and GHG emissions of transport services (freight and passengers).

1.2.1	Calculations shall be consistent with the methodology used to calculate the ‘tank-to-wheels GHG emissions (Gt)’ result that is described in EN 16258:2012.
1.2.2	Determination of transportation system scope, boundaries and any necessary allocations shall be consistent with the methodology described in EN 16258:2012.

2.1

Discussion of logistics selection, mode selection and management (for example, rail transport vs air freight transport) or operation for route efficiency

2.2

Discussion of packaging choices that may include decisions to use recycled or renewable (for example, bio-based plastic) packaging material, decisions to optimise the amount of packaging materials used (for example, source reduction), use of refillable or reusable packaging, and design for efficient shipping and transport

2.3

Discussion of fuel choices and vehicle choices for fleets owned or operated by the entity, such as decisions to use renewable and low-emission fuels and low-emission vehicles

2.4

Other relevant strategies, such as efforts to reduce idling of vehicles owned or operated by the entity, innovations to improve the efficiency of ‘last-mile’ delivery and strategies to optimise delivery times to reduce traffic congestion

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

3.1.1	Water that evaporates during withdrawal, use and discharge
3.1.2	Water that is directly or indirectly incorporated into the entity’s product or service
3.1.3	Water that does not otherwise return to the same catchment area from which it was withdrawn, such as water returned to another catchment area or the sea.

1.1

Risks associated with water withdrawals and water consumption include risks to the availability of adequate, clean water resources, which include:

1.1.1

Environmental constraints—such as operating in water-stressed regions, drought, concerns of aquatic impingement or entrainment, interannual or seasonal variability, and risks from the impact of climate change

1.1.2

Regulatory and financial constraints—such as volatility in water costs, stakeholder perceptions and concerns related to water withdrawals (for example, those from local communities, non-governmental organisations and regulatory agencies), direct competition with and impact from the actions of other users (for example, commercial and municipal users), restrictions to withdrawals because of regulations, and constraints on the entity’s ability to obtain and retain water rights or permits

1.2

Risks associated with the discharge of water or wastewater include the ability to obtain rights or permits related to discharges, regulatory compliance related to discharges, restrictions to discharges, the ability to maintain control over the temperature of water discharges, liabilities, reputational risks and increased operating costs because of regulation, stakeholder perceptions and concerns related to water discharges (for example, those from local communities, non-governmental organisations and regulatory agencies).

2.1

How risks may vary by withdrawal source, including surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities; and

2.2

How risks may vary by discharge destinations, including surface water, groundwater or wastewater utilities.

3.1

Effects include those associated with costs, revenue, liabilities, continuity of operations and reputation.

4.1

The scope of its strategy, plans, goals or targets, such as how they relate to various business units, geographies or water-consuming operational processes.

4.2

Any water management goals or targets it has prioritised, and an analysis of performance against those goals or targets.

4.2.1

Goals and targets include those associated with reducing water withdrawals, reducing water consumption, reducing water discharges, reducing aquatic impingements, improving the quality of water discharges and regulatory compliance.

4.3

The activities and investments required to achieve the plans, goals or targets, and any risks or limiting factors that might affect achievement of the plans or targets.

4.4

Disclosure of strategies, plans, goals or targets shall be limited to activities that were ongoing (active) or reached completion during the reporting period.

5.1

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target.

5.2

The time lines for the water management activities, including the start year, the target year and the base year.

5.3

The mechanism(s) for achieving the target, including:

5.3.1	Efficiency efforts, such as the use of water recycling or closed-loop systems;
5.3.2	Product innovations, such as redesigning products or services to require less water;
5.3.3	Process and equipment innovations, such as those that enable the reduction of aquatic impingements or entrainments;
5.3.4	Use of tools and technologies (for example, the World Wildlife Fund Water Risk Filter, the Global Water Tool and Water Footprint Network Footprint Assessment Tool) to analyse water use, risks and opportunities; and
5.3.5	Collaborations or programmes in place with the community or other organisations

5.4

The percentage reduction or improvement from the base year, in which the base year is the first year against which water management targets are evaluated towards the achievement of the target.

1.1

The scope of palm oil includes palm kernel oil and palm kernel expeller.

2.1

B&C transactions are represented by ‘RSPO Credits’ purchased in the RSPO PalmTrace platform.

2.2

The percentage shall be calculated as the weight in each respective RSPO supply chain model (IP, SG, MB or B&C) of RSPO-certified palm oil sourced by the entity divided by the total weight, in metric tons, of palm oil sourced by the entity.

1.1

The scope of energy consumption includes energy from all sources, including energy purchased from external sources and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling and steam energy are all included within the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV), also known as gross calorific values (GCV), which are measured directly or taken from the Intergovernmental Panel on Climate Change (IPCC).

2.1

The percentage shall be calculated as purchased grid electricity consumption divided by total energy consumption.

3.1

Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to their rate of depletion, such as geothermal, wind, solar, hydro and biomass.

3.2

The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

3.3

The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity directly produced and renewable energy the entity purchased, if purchased through a renewable power purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy Certified utility or supplier programme, or other green power products that explicitly include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

3.3.1	For any renewable electricity generated on-site, any RECs and GOs shall be retained (not sold) and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.2	For renewable PPAs and green power products, the agreement shall explicitly include and convey that RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.3	The renewable portion of the electricity grid mix that is outside of the control or influence of the entity is excluded from the scope of renewable energy.

3.4

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials certified to a third-party standard (for example, Forest Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest Certification or American Tree Farm System), materials considered eligible sources of supply according to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional standards, or materials eligible for an applicable jurisdictional renewable portfolio standard.

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e), and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).

1.2

Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits or other similar mechanisms that have reduced or compensated for emissions.

2.1

These emissions include direct emissions of GHGs from stationary or mobile sources; these sources include equipment at mine sites, mine mouth electric generating facilities, coal seam methane emissions, production and processing facilities, storage facilities, office buildings, and transportation (marine, road, and rail).

2.2

Acceptable calculation methodologies include those that conform to the GHG Protocol as the base reference, but provide additional guidance, such as industry- or region-specific guidance. Examples include:

2.2.1	GHG Reporting Guidance for the Aerospace Industry provided by the International Aerospace Environmental Group (IAEG)
2.2.2	Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources provided by the U.S. Environmental Protection Agency (EPA)
2.2.3	India GHG Inventory Program
2.2.4	ISO 14064-1
2.2.5	Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011, published by IPIECA
2.2.6	Protocol for the quantification of greenhouse gas emissions from waste management activities published by Entreprises pour l’Environnement (EpE)

2.3

GHG emission data shall be consolidated according to the approach with which the entity consolidates its financial reporting data, which is generally aligned with the ‘financial control’ approach defined by the GHG Protocol as well as:

2.3.1	The financial approach detailed in Chapter 3 of the IPIECA/API/OGP Petroleum Industry Guidelines for Reporting Greenhouse Gas Emissions, 2nd Edition, 2011 (hereafter, the ‘IPIECA GHG Guidelines’)
2.3.2	The approach provided by the Climate Disclosure Standards Board (CDSB) that is described in REQ-07, ‘Organisational boundary,’ of the CDSB Framework for reporting environmental and social information

3.1

Examples of emissions-limiting regulations include:

3.1.1	California Cap-and-Trade (California Global Warming Solutions Act)
3.1.2	European Union Emissions Trading Scheme (EU ETS)
3.1.3	Quebec Cap-and-Trade (Quebec Environment Quality Act)

3.2

The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO₂-e) that are covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG emissions (CO₂-e).

3.2.1

For emissions subject to more than one emissions-limiting regulation, the entity shall not account for those emissions more than once.

3.3

The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting regulations (for example, voluntary trading systems), as well as reporting-based regulations.

1.1

Scope 1 emissions are defined according to The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004, published by the World Resources Institute and the World Business Council on Sustainable Development (WRI/WBCSD).

1.2

The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).

2.1

The scope of the emission reduction target (for example, the percentage of total emissions to which the target is applicable);

2.2

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target;

2.3

The percentage reduction against the base year, with the base year representing the first year against which emissions are evaluated towards the achievement of the target;

2.4

The time lines for the reduction activity, including the start year, the target year and the base year;

2.5

The mechanism(s) for achieving the target; and

2.6

Any circumstances in which the target or base year emissions have been, or may be, recalculated retrospectively or the target or base year has been reset.

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

2.1

Typical parameters of concern include selenium, total dissolved solids (TDS), sulphate, total suspended solids (TSS) and pH.

3.1

Formal enforcement actions are defined as governmental recognised actions that address a violation or threatened violation of water quantity or quality laws, regulations, policies or orders, and can result in administrative penalty orders, administrative orders and judicial actions, among others.

4.1

Continuous discharges, limitations, standards and prohibitions that are generally expressed as maximum daily, weekly or monthly averages; and

4.2

Non-continuous discharges, limitations that are generally expressed in terms of frequency, total mass, maximum rate of discharge and mass or concentration of specified pollutants.

2.1

Current Policies Scenario, which assumes no changes in policies from the mid-point of the year of publication of the WEO

2.2

New Policies Scenario, which assumes that broad policy commitments and plans that have been announced by countries—including national pledges to reduce greenhouse gas emissions and plans to phase out fossil-energy subsidies—occur, even if the measures to implement these commitments have yet to be identified or announced. This broadly serves as the IEA baseline scenario.

2.3

Sustainable Development Scenario, which assumes an energy pathway occurs that is consistent with the goal of limiting the global increase in temperature to 1.5°C by limiting concentration of greenhouse gases in the atmosphere.

2.4

The entity shall consider the WEO scenarios as a normative reference, thus any updates to the WEO made year-on-year shall be considered updates to this guidance.

2.5

Reserves are defined as mineral deposits that could be economically and legally extracted or produced at the time of the reserve determination.

2.6

Proven reserves are reserves for which (a) quantity is computed from dimensions revealed in outcrops, trenches, workings or drill holes; grade or quality are computed from the results of detailed sampling and (b) the sites for inspection, sampling and measurement are spaced so closely and the geographical character is so well defined that size, shape, depth and mineral content of reserves are well established.

2.7

Probable reserves are reserves for which quantity and grade or quality are computed from information like that used for proven (measured) reserves, but the sites for inspection, sampling and measurement are farther apart or are otherwise less adequately spaced. The degree of assurance, although lower than that for proven (measured) reserves, is high enough to assume continuity between points of observation.

7.1

The alternative scenarios used, including other 2ºC or lower scenarios

7.2

Critical input parameters, assumptions, and analytical choices for the climate-related scenarios used, particularly as they relate to key areas such as policy assumptions, energy deployment pathways, technology pathways, and related timing assumptions

7.3

Time frames used for scenarios, including short-, medium-, and long-term milestones (e.g., how organisations consider timing of potential future implications under the scenarios used)

1.1

This estimate applies a factor for potential CO₂ only and does not include an estimate for all potential greenhouse gas emissions because these are dependent on downstream use (for example, utility electricity generation, industrial heating and electricity generation, cement production or steel production).

2.1

E = R × V × C, where:

2.1.1	E are the potential emissions in kilograms of carbon dioxide (kg CO2)
2.1.2	R are the proven reserves in gigagrams (Gg)
2.1.3	V is the net calorific value in terajoules per gigagram (TJ/Gg)
2.1.4	C is the effective carbon dioxide emission factor in kilograms CO2 per terajoule (kg/TJ)

3.1

The entity shall use default carbon content values per unit of energy listed in IPCC Table 1.3 Default Values of Carbon Content, Volume 2: Energy, Chapter 1.

3.2

The entity shall use calorific values per weight of coal resource contained in IPCC Table 1.2 Default Net Calorific Values (NCVs) and Lower and Upper Limit of the 95% Confidence Intervals, Volume 2: Energy, Chapter 1.

1.1

This discussion should include the entity’s projections and assumptions about future coal prices and the likelihood that certain price and demand scenarios occur.

3.1

How the scope of air quality and climate change regulation—such as which countries, regions or industries are likely to be impacted—may influence where the entity focuses its exploration and development

3.2

Its view of the alignment between the time horizon during which price and demand for coal may be affected by climate regulation and time horizons for returns on capital expenditures on reserves

3.3

How the structure of climate regulations—a carbon tax versus cap-and-trade—may differently affect price and demand, and thus the entity’s capital expenditure decision making

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e) and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).

1.2

Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits or other similar mechanisms that have reduced or compensated for emissions.

2.1

These emissions include direct emissions of GHGs from stationary or mobile sources that include production facilities, office buildings and product transportation (marine, road and rail).

2.2

Acceptable calculation methodologies include those that conform to the GHG Protocol as the base reference, but provide additional guidance, such as industry- or region-specific guidance. Examples include:

2.3

GHG emission data shall be consolidated according to the approach with which the entity consolidates its financial reporting data, which is generally aligned with the ‘financial control’ approach defined by the GHG Protocol and the approach provided by the Climate Disclosure Standards Board (CDSB) that is described in REQ-07, ‘Organisational boundary,’ of the CDSB Framework for reporting environmental and social information.

3.1

Examples of emissions-limiting regulations include:

3.1.1	California Cap-and-Trade (California Global Warming Solutions Act)
3.1.2	European Union Emissions Trading Scheme (EU ETS)
3.1.3	Quebec Cap-and-Trade (Quebec Environment Quality Act)

3.2

The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO₂-e) covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG emissions (CO₂-e).

3.2.1

For emissions subject to more than one emissions-limiting regulation, the entity shall not account for those emissions more than once.

3.3

The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting regulations (for example, voluntary trading systems), as well as reporting-based regulations.

1.1

Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004, published by the World Resources Institute and the World Business Council on Sustainable Development (WRI/WBCSD).

1.2

The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).

2.1

The scope of the emission reduction target (for example, the percentage of total emissions to which the target is applicable);

2.2

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target;

2.3

The percentage reduction against the base year, with the base year representing the first year against which emissions are evaluated towards the achievement of the target;

2.4

The time lines for the reduction activity, including the start year, the target year and the base year;

2.5

The mechanism(s) for achieving the target; and

2.6

Any circumstances in which the target or base year emissions have been, or may be, recalculated retrospectively or the target or base year has been reset.

1.1

The scope of disclosure includes air pollutants associated with the entity’s direct air emissions resulting from all the entity’s activities and sources of emissions, which may include stationary and mobile sources, production facilities, office buildings and transportation fleets.

2.1

The scope of NO_x includes NO and NO₂ but excludes N₂O.

3.1

The scope of SO_x includes SO₂ and SO₃.

4.1

PM₁₀ is defined as any airborne finely divided solid or liquid material with an aerodynamic diameter less than or equal to a nominal 10 micrometres.

5.1

Dioxins/furans include, but are not limited to the sum of the 17 congeners of polychlorinated dibenzodioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs) that contain chlorine

6.1

VOCs are defined as any compound of carbon, excluding carbon monoxide, carbon dioxide, carbonic acid, metallic carbides or carbonates, ammonium carbonate and methane, that participates in atmospheric photochemical reactions, except those designated under applicable jurisdictional law or regulation as having negligible photochemical reactivity.

6.1.1

If applicable regulatory definitions of VOCs may conflict with this definition, the entity may define VOCs in accordance with the applicable regulatory definition.

7.1

PAHs are a large group of organic compounds containing two or more fused aromatic (benzene) rings. A main source of emission is the incomplete combustion or pyrolysis of organic material.

7.2

PAHs include those listed in the World Health Organization’s 2021 Human health effects of polycyclic aromatic hydrocarbons as ambient air pollutants: report of the Working Group on Polycyclic Aromatic Hydrocarbons of the Joint Task Force on the Health Aspects of Air Pollution.

8.1

The scope of heavy metals includes lead (Pb), mercury (Hg), and cadmium (Cd).

1.1

The scope of energy consumption includes energy from all sources, including energy purchased from external sources and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling and steam energy are all included within the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV), also known as gross calorific values (GCV), which are measured directly or taken from the Intergovernmental Panel on Climate Change (IPCC).

2.1

The percentage shall be calculated as purchased grid electricity consumption divided by total energy consumption.

3.1

Alternative sources of energy include used tyres, spent solvents and waste oils, processed municipal solid waste, household wastes, agricultural wastes such as rice, peanut shells and coffee husks, animal meal and sewage sludge.

4.1

Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to their rate of depletion, such as geothermal, wind, solar, hydro and biomass.

4.2

The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

4.3

The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity directly produced and renewable energy the entity purchased, if purchased through a renewable power purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy Certified utility or supplier programme, or other green power products that explicitly include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

4.3.1	For any renewable electricity generated on-site, any RECs and GOs shall be retained (not sold) and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
4.3.2	For renewable PPAs and green power products, the agreement shall explicitly include and convey that RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
4.3.3	The renewable portion of the electricity grid mix that is outside of the control or influence of the entity is excluded from the scope of renewable energy.

4.4

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials certified to a third-party standard (for example, Forest Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest Certification or American Tree Farm System), materials considered eligible sources of supply according to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional standards, or materials eligible for an applicable jurisdictional renewable portfolio standard.

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

1.1

Waste is defined as anything for which the entity has no further use, and which is discarded or released to the environment.

1.2

The scope includes slags, dusts, sludges, used oil and other solid wastes that meet the above definition.

1.3

The scope excludes gaseous waste.

2.1

The percentage of hazardous waste shall be calculated as the weight hazardous waste as defined in accordance with the applicable jurisdictional, legal or regulatory framework where the waste was generated divided by the total weight of waste material.

2.2

Hazardous waste generally displays the following characteristics: ignitability, corrosivity, reactivity or toxicity.

2.3

The entity may use United Nations Environmental Programme (UNEP) Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal for the purposes of defining hazardous waste for operations located in jurisdictions that lack applicable legal or regulatory definitions.

3.1

The percentage recycled shall be calculated as the weight of waste material reused, plus the weight recycled or remanufactured (through treatment or processing) by the entity, plus the amount sent externally for further recycling, divided by the total weight of waste material.

3.1.1	Reused materials are defined as those recovered products or components of products used for the same purpose for which they were conceived.
3.1.2	Recycled and remanufactured materials are defined as waste materials that have been reprocessed or treated by means of production or manufacturing processes and made into a final product or made into a component for incorporation into a product.
3.1.3	The scope of recycled and remanufactured products includes primary recycled materials, co-products (outputs of equal value to primary recycled materials) and by-products (outputs of lesser value to primary recycled materials).
3.1.4	Portions of products and materials discarded in landfills are not considered recycled; only the portions of products directly incorporated into new products, co-products or by-products shall be included in the percentage recycled.
3.1.5	Materials sent for further recycling include those materials transferred to a third party for the expressed purpose of reuse, recycling or refurbishment.

3.2

Materials incinerated, including for energy recovery, shall not be considered within the scope of recycled materials.

3.2.1	Energy recovery is defined as the use of combustible waste to generate energy through direct incineration, with or without other waste, but with recovery of the heat.
3.2.2	The entity may separately disclose the percentage of hazardous waste generated that was incinerated.

1.1

The scope of products excludes raw or intermediate materials that would require additional manufacturing before being incorporated into a building; the entity shall exclude these products from the numerator and denominator of the calculation.

2.1

If the entity’s products can be used to obtain credits in certifications other than those described above, it shall provide the name of the certification and evidence of why it is equal to or more rigorous than those standards listed here.

1.1

Total addressable market is defined as potential revenue should the entity capture 100% of the market share of the product category (for example, the global market for reduced environmental impact products).

2.1

With product attributes that reduce energy consumption or increase energy efficiency for users, such as by providing improved insulation compared to typical products

2.2

With process or product attributes that reduce the amount of water required in manufacturing, during product assembly or product usage

2.3

That use secondary or recycled materials in place of virgin materials such that upstream impacts are reduced

2.4

Made with design innovations that reduce carbon emissions during manufacturing, such as use of renewable fuels, energy efficiency improvements or the use of materials requiring less processing

4.1

Market share shall be calculated as revenue from these products divided by the size of the total addressable market.

5.1

The entity may disclose its target three-year market share as a measurement of targeted growth, where the target is the percentage of the total addressable market the entity plans to address over a three-year time horizon.

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e) and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).

1.2

Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits or other similar mechanisms that have reduced or compensated for emissions.

2.1

These emissions include direct emissions of GHGs from stationary or mobile sources that include production facilities, office buildings and product transportation (marine, road and rail).

2.2

Acceptable calculation methodologies include those that conform to the GHG Protocol as the base reference, but provide additional guidance, such as industry- or region-specific guidance. Examples include:

2.2.1	GHG Reporting Guidance for the Aerospace Industry published by the International Aerospace Environmental Group (IAEG)
2.2.2	Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources published by the U.S. Environmental Protection Agency (EPA)
2.2.3	India GHG Inventory Program
2.2.4	ISO 14064-1
2.2.5	Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011, published by IPIECA
2.2.6	Protocol for the quantification of greenhouse gas emissions from waste management activities published by Entreprises pour l’Environnement (EpE)

2.3

GHG emission data shall be consolidated according to the approach with which the entity consolidates its financial reporting data, which is generally aligned with the ‘financial control’ approach defined by the GHG Protocol and the approach provided by the Climate Disclosure Standards Board (CDSB) that is described in REQ-07, ‘Organisational boundary,’ of the CDSB Framework for reporting environmental and social information.

3.1

Examples of emissions-limiting regulations include:

3.1.1	California Cap-and-Trade (California Global Warming Solutions Act)
3.1.2	European Union Emissions Trading Scheme (EU ETS)
3.1.3	Quebec Cap-and-Trade (Quebec Environment Quality Act)

3.2

The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO₂-e) covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG emissions (CO₂-e).

3.2.1

For emissions subject to more than one emissions-limiting regulation, the entity shall not account for those emissions more than once.

3.3

The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting regulations (for example, voluntary trading systems), as well as reporting-based regulations.

1.1

Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004, published by the World Resources Institute and the World Business Council on Sustainable Development (WRI/WBCSD).

1.2

The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).

2.1

The scope of the emission reduction target (for example, the percentage of total emissions to which the target is applicable);

2.2

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target;

2.3

The percentage reduction against the base year, with the base year representing the first year against which emissions are evaluated towards the achievement of the target;

2.4

The time lines for the reduction activity, including the start year, the target year and the base year;

2.5

The mechanism(s) for achieving the target; and

2.6

Any circumstances in which the target or base year emissions have been, or may be, recalculated retrospectively or the target or base year has been reset.

1.1

The scope of energy consumption includes energy from all sources, including energy purchased from external sources and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling and steam energy are all included within the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV), also known as gross calorific values (GCV), which are measured directly or taken from the Intergovernmental Panel on Climate Change (IPCC).

2.1

The percentage shall be calculated as purchased grid electricity consumption divided by total energy consumption.

3.1

Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to their rate of depletion, such as geothermal, wind, solar, hydro and biomass.

3.2

The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

3.3

The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity directly produced and renewable energy the entity purchased, if purchased through a renewable power purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy Certified utility or supplier programme, or other green power products that explicitly include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

3.3.1	For any renewable electricity generated on-site, any RECs and GOs shall be retained (not sold) and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.2	For renewable PPAs and green power products, the agreement shall explicitly include and convey that RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.3	The renewable portion of the electricity grid mix that is outside of the control or influence of the entity is excluded from the scope of renewable energy.

3.4

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials certified to a third-party standard (for example, Forest Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest Certification or American Tree Farm System), materials considered eligible sources of supply according to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional standards, or materials eligible for an applicable state renewable portfolio standard.

1.1

The calculation methodology for fuel consumed shall be based on actual fuel consumed as opposed to design parameters.

1.2

Acceptable calculation methodologies for fuel consumed may include methodologies based on:

1.2.1	Adding fuel purchases made during the reporting period to beginning inventory at the start of the reporting period, less any fuel inventory at the end of the reporting period
1.2.2	Tracking fuel consumed by vehicles
1.2.3	Tracking fuel expenses

2.1

The percentage shall be calculated as the amount of coal consumed (in GJ) divided by the total amount of fuel consumed (in GJ).

2.2

The scope of coal consumed may include thermal coal, metallurgical coal, coke and coke breeze.

3.1

The percentage shall be calculated as the amount of natural gas consumed (in GJ) divided by the total amount of fuel consumed (in GJ).

4.1

Renewable fuel generally is defined as fuel that meets all the following requirements:

4.1.1	Produced from renewable biomass;
4.1.2	Used to replace or reduce the quantity of fossil fuel present in a transportation fuel, heating oil or jet fuel; and
4.1.3	Achieved net greenhouse gas (GHG) emissions reduction on a lifecycle basis.

4.2

The entity shall disclose the standard or regulation used to determine if a fuel is renewable.

4.3

The percentage shall be calculated as the amount of renewable fuel consumed (in GJ) divided by the total amount of fuel consumed (in GJ).

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

3.1.1	Water that evaporates during withdrawal, use and discharge
3.1.2	Water that is directly or indirectly incorporated into the entity’s product or service
3.1.3	Water that does not otherwise return to the same catchment area from which it was withdrawn, such as water returned to another catchment area or the sea

1.1

Discussion shall include any existing or projected risks or constraints in obtaining raw materials (for example, iron ore or coking coal) within the supply chain, including those related to restricted/limited availability, political situations, local labour conditions, natural disasters, climate change or regulations.

1.2

The scope of disclosure may include description of the use of screening, codes of conduct, audits and certifications.

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e) and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).

1.2

Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits or other similar mechanisms that have reduced or compensated for emissions.

2.1

These emissions include direct emissions of GHGs from stationary or mobile sources that may include equipment at mine sites, refineries and smelting facilities, and office buildings, and equipment used in metal transportation (marine, road and rail).

2.2

Acceptable calculation methodologies include those that conform to the GHG Protocol as the base reference, but provide additional guidance, such as industry- or region-specific guidance. Examples include:

2.2.1	GHG Reporting Guidance for the Aerospace Industry published by the International Aerospace Environmental Group (IAEG)
2.2.2	Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources published by the U.S. Environmental Protection Agency (EPA)
2.2.3	India GHG Inventory Program
2.2.4	ISO 14064-1
2.2.5	Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011, published by IPIECA
2.2.6	Protocol for the quantification of greenhouse gas emissions from waste management activities published by Entreprises pour l’Environnement (EpE)

2.3

GHG emission data shall be consolidated according to the approach with which the entity consolidates its financial reporting data, which is generally aligned with the ‘financial control’ approach defined by the GHG Protocol and the approach provided by the Climate Disclosure Standards Board (CDSB) that is described in REQ-07, ‘Organisational boundary,’ of the CDSB Framework for reporting environmental and social information.

3.1

Examples of emissions-limiting regulations include:

3.1.1	California Cap-and-Trade (California Global Warming Solutions Act)
3.1.2	European Union Emissions Trading Scheme (EU ETS)
3.1.3	Quebec Cap-and-Trade (Quebec Environment Quality Act)

3.2

The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO₂-e) covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG emissions (CO₂-e).

3.2.1

For emissions subject to more than one emissions-limiting regulation, the entity shall not account for those emissions more than once.

3.3

The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting regulations (for example, voluntary trading systems), as well as reporting-based regulations.

7.1

Minerals or business units may include: aluminium, copper, zinc, iron ore, precious metals or diamonds.

1.1

Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004, published by the World Resources Institute and the World Business Council on Sustainable Development (WRI/WBCSD).

1.2

The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).

2.1

The scope of the emission reduction target (for example, the percentage of total emissions to which the target is applicable);

2.2

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target;

2.3

The percentage reduction against the base year, with the base year representing the first year against which emissions are evaluated towards the achievement of the target;

2.4

The time lines for the reduction activity, including the start year, the target year and the base year;

2.5

The mechanism(s) for achieving the target; and

2.6

Any circumstances in which the target or base year emissions have been, or may be, recalculated retrospectively or the target or base year has been reset.

1.1

The scope of energy consumption includes energy from all sources, including energy purchased from external sources and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling and steam energy are all included within the scope of energy consumption.

1.2

The scope of energy consumption includes only energy directly consumed by the entity during the reporting period.

1.3

In calculating energy consumption from fuels and biofuels, the entity shall use higher heating values (HHV), also known as gross calorific values (GCV), which are measured directly or taken from the Intergovernmental Panel on Climate Change (IPCC).

2.1

The percentage shall be calculated as purchased grid electricity consumption divided by total energy consumption.

3.1

Renewable energy is defined as energy from sources that are replenished at a rate greater than or equal to their rate of depletion, such as geothermal, wind, solar, hydro and biomass.

3.2

The percentage shall be calculated as renewable energy consumption divided by total energy consumption.

3.3

The scope of renewable energy includes renewable fuel the entity consumed, renewable energy the entity directly produced and renewable energy the entity purchased, if purchased through a renewable power purchase agreement (PPA) that explicitly includes renewable energy certificates (RECs) or Guarantees of Origin (GOs), a Green‐e Energy Certified utility or supplier programme, or other green power products that explicitly include RECs or GOs, or for which Green‐e Energy Certified RECs are paired with grid electricity.

3.3.1	For any renewable electricity generated on-site, any RECs and GOs must be retained (not sold) and retired or cancelled on behalf of the entity in order for the entity to claim them as renewable energy.
3.3.2	For renewable PPAs and green power products, the agreement shall explicitly include and convey that RECs and GOs be retained or replaced and retired or cancelled on behalf of the entity for the entity to claim them as renewable energy.
3.3.3	The renewable portion of the electricity grid mix that is outside of the control or influence of the entity is excluded from the scope of renewable energy.

3.4

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials considered eligible sources of supply according to the Green-e Framework for Renewable Energy Certification, Version 1.0 (2017) or Green-e regional standards, or materials eligible for an applicable jurisdictional renewable portfolio standard.

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

3.1.1	Water that evaporates during withdrawal, use and discharge
3.1.2	Water that is directly or indirectly incorporated into the entity’s product or service
3.1.3	Water that does not otherwise return to the same catchment area from which it was withdrawn, such as water returned to another catchment area or the sea

4.1

The entity shall list its facilities or operations which are located in areas of High or Extremely High Baseline Water Stress.

2.1

Typical parameters of concern include arsenic, copper, lead, nickel, zinc, cyanide, radium-226, total suspended solids, pH and toxicity.

3.1

Formal enforcement actions are defined as governmental recognised actions that address a violation or threatened violation of water quantity or quality laws, regulations, policies or orders, and can result in administrative penalty orders, administrative orders and judicial actions, among others.

4.1

Continuous discharges, limitations, standards and prohibitions that are generally expressed as maximum daily, weekly and monthly averages; and

4.2

Non-continuous discharges, limitations that are generally expressed in terms of frequency, total mass, maximum rate of discharge and mass or concentration of specified pollutants.

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e) and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).

1.2

Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits or other similar mechanisms that have reduced or compensated for emissions.

2.1

These emissions include direct emissions of GHGs from stationary or mobile sources; these sources may include: equipment at well sites, production facilities, refineries, chemical plants, terminals, fixed site drilling rigs, office buildings, marine vessels transporting products, tank truck fleets, mobile drilling rigs, and moveable equipment at drilling and production facilities.

2.2

Acceptable calculation methodologies include those that conform to the GHG Protocol as the base reference, but provide additional guidance, such as industry- or region-specific guidance. Examples include:

2.2.1	GHG Reporting Guidance for the Aerospace Industry published by the International Aerospace Environmental Group (IAEG)
2.2.2	Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources published by the U.S. Environmental Protection Agency (EPA)
2.2.3	India GHG Inventory Program
2.2.4	ISO 14064-1
2.2.5	Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011, published by IPIECA
2.2.6	Protocol for the quantification of greenhouse gas emissions from waste management activities published by Entreprises pour l’Environnement (EpE)

2.3

GHG emission data shall be consolidated according to the approach with which the entity consolidates its financial reporting data, which is generally aligned with the ‘financial control’ approach defined by the GHG Protocol as well as:

2.3.1	The financial approach detailed in Chapter 3 of the IPIECA/API/OGP Petroleum Industry Guidelines for Reporting Greenhouse Gas Emissions, 2nd Edition, 2011 (hereafter, the ‘IPIECA GHG Guidelines’)
2.3.2	The approach provided by the Climate Disclosure Standards Board (CDSB) that is described in REQ-07, ‘Organisational boundary,’ of the CDSB Framework for reporting environmental and social information

3.1

The percentage of gross global Scope 1 GHG emissions from methane emissions shall be calculated as the methane emissions in metric tons of carbon dioxide equivalents (CO₂-e) divided by the gross global Scope 1 GHG emissions in metric tons of carbon dioxide equivalents (CO₂-e).

4.1

Examples of emissions-limiting regulations include:

4.1.1	California Cap-and-Trade (California Global Warming Solutions Act)
4.1.2	European Union Emissions Trading Scheme (EU ETS)
4.1.3	Quebec Cap-and-Trade (Quebec Environment Quality Act)

4.2

The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO₂-e) covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG emissions (CO₂-e).

4.2.1

For emissions subject to more than one emissions-limiting regulation, the entity shall not account for those emissions more than once.

4.3

The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting regulations (for example, voluntary trading systems), as well as reporting-based regulations.

1.1

Flared hydrocarbons shall include all emissions emitted from flares and which are associated with the management and disposal of unrecoverable natural gas via combustion of hydrocarbon products from routine operations, upsets or emergencies.

1.2

Other combusted emissions shall include:

1.2.1	Emissions from stationary devices, which may include boilers, heaters, furnaces, reciprocating internal combustion engines and turbines, incinerators, and thermal/catalytic oxidisers
1.2.2	Emissions from mobile sources, which may include barges, ships, railcars and trucks for material transport; planes/helicopters and other entity vehicles for personnel transport; forklifts, all-terrain vehicles, construction equipment and other off-road mobile equipment

1.3

Other combusted emissions shall exclude those emissions disclosed as flared hydrocarbons.

1.4

Process emissions shall include those emissions that are not combusted and are intentional or designed into the process or technology to occur during normal operations and are a result of some form of chemical transformation or processing step. Such emissions may include emissions from hydrogen plants, amine units, glycol dehydrators, fluid catalytic cracking unit and reformer generation, and flexi-coker coke burn.

1.5

Vented emissions shall include those emissions that are not combusted and are intentional or designed into the process or technology to occur during normal operations, and which include:

1.5.1	Venting from crude oil, condensate or natural gas product storage tanks, gas-driven pneumatic devices, gas samplers, chemical injection pumps, exploratory drilling, loading/ballasting/transit and loading racks
1.5.2	Venting resulting from maintenance/turn-arounds, which may include decoking of furnace tubes, well unloading, vessel and gas compressor depressurising, compressor starts, gas sampling, and pipeline blowdowns
1.5.3	Venting from non-routine activities, which may include pressure relief valves, pressure control valves, fuel supply unloading valves and emergency shut-down devices

1.6

Vented emissions shall exclude those emissions disclosed as process emissions.

1.7

Fugitive emissions shall include those emissions that can be individually found and fixed to reduce emissions rates to near zero and which may include emissions from valves, flanges, connectors, pumps, compressor seal leaks, Cata-Dyne® heaters, and wastewater treatment and surface impoundments.

1.1

Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004, published by the World Resources Institute and the World Business Council on Sustainable Development (WRI/WBCSD).

1.2

The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).

2.1

The scope of the emission reduction target (for example, the percentage of total emissions to which the target is applicable);

2.2

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target;

2.3

The percentage reduction against the base year, with the base year representing the first year against which emissions are evaluated towards the achievement of the target;

2.4

The time lines for the reduction activity, including the start year, the target year and the base year;

2.5

The mechanism(s) for achieving the target; and

2.6

Any circumstances in which the target or base year emissions have been, or may be, recalculated retrospectively, or the target or base year has been reset, which may include energy efficiency efforts, energy source diversification, carbon capture and storage, or the implementation of leak detection and repair processes.

4.1

Categories of emissions sources include:

4.1.1	Flared hydrocarbons, including all emissions emitted from flares and which are associated with the management and disposal of unrecoverable natural gas via combustion of hydrocarbon products from routine operations, upsets or emergencies
4.1.2	Other combusted emissions, which may include: (1) emissions from stationary devices, which may include boilers, heaters, furnaces, reciprocating internal combustion engines and turbines, incinerators, and thermal/catalytic oxidisers, (2) emissions from mobile sources, which may include barges, ships, railcars and trucks for material transport; planes/helicopters and other entity vehicles for staff transport; forklifts, all-terrain vehicles, construction equipment and other off-road mobile equipment, and (3) other combusted emissions shall exclude those emissions disclosed as flared hydrocarbons
4.1.3	Process emissions, which include those emissions that are not combusted and are intentional or designed into the process or technology to occur during normal operations and are a result of some form of chemical transformation or processing step. Such emissions may include those from hydrogen plants, amine units, glycol dehydrators, fluid catalytic cracking unit and reformer generation, and flexi-coker coke burn
4.1.4	Vented emissions, including those emissions that are not combusted and are intentional or designed into the process or technology to occur during normal operations, and which may include: (1) venting from crude oil, condensate or natural gas product storage tanks, gas-driven pneumatic devices, gas samplers, chemical injection pumps, exploratory drilling, loading/ballasting/transit and loading racks, (2) venting resulting from maintenance/turn-arounds, which may include decoking of furnace tubes, well unloading, vessel and gas compressor depressurising, compressor starts, gas sampling, and pipeline blowdowns, and (3) venting from non-routine activities, which may include pressure relief valves, pressure control valves, fuel supply unloading valves and emergency shut-down devices
4.1.5	Fugitive emissions, which may include those emissions which can be individually found and '‘fixed’' to make emissions ‘near zero’ and which may include emissions from valves, flanges, connectors, pumps, compressor seal leaks, catadyne heaters, and wastewater treatment and surface impoundments

1.1

Water sources include surface water (including water from wetlands, rivers, lakes and oceans), groundwater, rainwater collected directly and stored by the entity, and water and wastewater obtained from municipal water supplies, water utilities or other entities.

2.1

Fresh water may be defined according to the local laws and regulations where the entity operates. If no legal definition exists, fresh water shall be considered to be water that has less than 1,000 parts per million of dissolved solids.

2.2

Water obtained from a water utility in compliance with jurisdictional drinking water regulations can be assumed to meet the definition of fresh water.

3.1

Water consumption is defined as:

3.1.1	Water that evaporates during withdrawal, use and discharge
3.1.2	Water that is directly or indirectly incorporated into the entity’s product or service
3.1.3	Water that does not otherwise return to the same catchment area from which it was withdrawn, such as water returned to another catchment area or the sea.

4.1

Discharged directly to the environment or indirectly discharged through a third party, such as a local wastewater treatment plant

4.2

Injected

4.3

Recycled for use in other wells, in fracturing fluids or in other drilling and production processes

5.1

The scope of disclosure includes produced water, flowback, process water, storm water or other water discharged to the environment.

5.2

Measurements of hydrocarbon content should be made using test methods required or approved by applicable legal or regulatory authorities (or equivalent applicable standards).

1.1

The percentage shall be calculated as the number of hydraulically fractured wells for which it provides public disclosure of all the chemical content of fracturing fluid, divided by the total number of hydraulically fractured wells.

1.2

The entity shall include in the percentage only those wells for which all fluid chemicals are publicly disclosed, including the chemicals that meet the definition of a trade secret.

2.1

Presence of thermogenic gas or a mixture of thermogenic and biogenic gas not present in baseline testing.

2.2

An increase in methane concentration by more than 5.0 mg/l between sampling periods.

2.3

Benzene, toluene, ethylbenzene, xylenes (BTEX compounds) or total petroleum hydrocarbons (TPH) are present in higher concentrations as compared to the baseline.

3.1

Determinations shall be consistent with Chapter 3 of the Wyoming Oil and Gas Conservation Commission (WOGCC) Rules and Regulations, the Colorado Oil and Gas Conservation Commission’s (COGCC) Rule 609 — Statewide Groundwater Baseline Sampling and Monitoring, or a jurisdictional equivalent.

3.2

The entity shall disclose the jurisdictional standard, guideline or regulation used for its calculation.

4.1

Prior to drilling or before installation of a surface oil and gas facility on a location

4.2

Prior to re-stimulation of a well, if more than 12 months have passed since the initial pre-drilling sampling event or the most recent re-stimulation sampling event

5.1

One subsequent sampling between 12 and 18 months after well completion or facility installation

5.2

A second subsequent sampling between 60 and 78 months after the previous sampling event. Dry holes are exempt from this requirement

6.1

The entity shall follow sampling guidance from the WOGCC and COGCC or jurisdictional equivalent for the collection of samples, including for instances when few or no sampling sites exist or are accessible.

2.1

Current Policies Scenario, which assumes no changes in policies from the mid-point of the year of publication of the WEO.

2.2

New Policies Scenario, which assumes that broad policy commitments and plans that have been announced by countries (including national pledges to reduce greenhouse gas emissions and plans to phase out fossil-energy subsidies), occur even if the measures to implement these commitments have yet to be identified or announced. This broadly serves as the IEA baseline scenario.

2.3

Sustainable Development Scenario, which assumes that an energy pathway occurs that is consistent with the goal of limiting the global increase in temperature to 1.5°C by limiting concentration of greenhouse gases in the atmosphere.

2.4

The entity shall consider the WEO scenarios as a normative reference; thus, any updates to the WEO made year-on-year shall be considered updates to this guidance.

3.1

Classifying reserves as proved and probable

3.2

Conducting a reserves sensitivity analysis and disclosing, in the aggregate, an estimate of reserves for each product type based on various price and cost criteria, such as a range of prices and costs that may reasonably be achieved, including standardised futures prices or management’s own forecasts

3.2.1

The entity shall disclose the price and cost schedules and assumptions on which disclosed values are based

3.3

Determining current (or base) case of reserve levels

6.1

The alternative scenarios used, including other 2°C or lower scenarios

6.2

Critical input parameters, assumptions and analytical choices for the climate-related scenarios used, particularly as they relate to key areas such as policy assumptions, energy deployment pathways, technology pathways and related timing assumptions

6.3

Time frames used for scenarios, including short-, medium- and long-term milestones (for example, how organisations consider timing of potential future implications under the scenarios used)

1.1

Nota bene — this estimate applies a factor for potential CO₂ only and does not include an estimate for all potential greenhouse gas emissions, as these are dependent on downstream use (for example, utility electricity generation, industrial heating and electricity generation, residential heating and cooling, transportation, or use in petrochemicals, agrochemicals, asphalt and lubricants).

2.1

E = R × V × C, where:

2.1.1	E are the potential emissions in kilogrammes of carbon dioxide (kg CO2);
2.1.2	R are the proved reserves in gigagrams (Gg);
2.1.3	V is the net calorific value in terajoules per gigagram (TJ/Gg); and
2.1.4	C is the effective carbon dioxide emission factor in kilogrammes CO2 per terajoule (kg/TJ).

3.1

The entity shall use default carbon content values per unit of energy listed in IPCC Table 1.3 Default Values of Carbon Content, Volume 2: Energy, Chapter 1.

3.2

The entity shall use calorific values per weight of hydrocarbon contained in IPCC Table 1.2 Default Net Calorific Values (NCVs) and Lower and Upper Limit of the 95% Confidence Intervals, Volume 2: Energy, Chapter 1.

1.1

Such disclosure generally corresponds to the renewable energy technology areas per C-OG 9.6 of the CDP Climate Change Questionnaire.

2.1

Such disclosure generally corresponds to the renewable energy strategic development areas Section C4.5a of the CDP Climate Change Questionnaire

3.1

For the purposes of this disclosure, the scope of renewable energy from biomass sources is limited to materials certified to a third-party standard (for example, Forest Stewardship Council, Sustainable Forest Initiative, Programme for the Endorsement of Forest Certification or American Tree Farm System), materials considered ‘eligible renewables’ according to the Green-e Energy National Standard.

3.1.1

The entity shall consider the Green-e Energy National Standard as a normative reference; thus, any updates to the Standard made year-on-year shall be considered updates to this guidance.

1.1

This discussion should include the entity’s projections and assumptions about future hydrocarbon prices and the likelihood that various price and demand scenarios occur.

3.1

How the scope of climate change regulation—such as which countries, regions or industries are likely to be affected—may influence the type of hydrocarbon on which the entity focuses its exploration and development

3.2

Its view of the alignment between the time horizon over which price and demand for hydrocarbons may be affected by climate regulation and time horizons for returns on capital expenditures on reserves

3.3

How the structure of climate regulation—a carbon tax versus cap-and-trade—may differently affect price and demand, and thus the entity’s capital expenditure decision making

4.1

The entity shall discuss capital expenditures, regardless of the accounting method it uses (full cost or successful efforts).

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e) and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).

1.2

Gross emissions are GHGs emitted into the atmosphere before accounting for offsets, credits or other similar mechanisms that have reduced or compensated for emissions.

2.1

These emissions include direct emissions of GHGs from stationary or mobile sources; these sources include: equipment at well sites, production facilities, refineries, chemical plants, terminals, fixed site drilling rigs, office buildings, marine vessels transporting products, tank truck fleets, mobile drilling rigs, and moveable equipment at drilling and production facilities.

2.2

Acceptable calculation methodologies include those that conform with the GHG Protocol as the base reference, but provide additional guidance, such as industry- or region-specific guidance. Examples include:

2.2.1	GHG Reporting Guidance for the Aerospace Industry provided by the International Aerospace Environmental Group (IAEG)
2.2.2	Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources published by the US Environmental Protection Agency (EPA)
2.2.3	India GHG Inventory Program
2.2.4	ISO 14064-1
2.2.5	Petroleum Industry Guidelines for reporting GHG emissions, 2nd edition, 2011, published by IPIECA
2.2.6	Protocol for the quantification of greenhouse gas emissions from waste management activities provided by Entreprises pour l’Environnement (EpE)

2.3

GHG emission data shall be consolidated according to the approach with which the entity consolidates its financial reporting data, which generally is aligned with the ‘financial control’ approach defined by the GHG Protocol as well as:

2.3.1	The financial approach detailed in Chapter 3 of the IPIECA/API/OGP Petroleum Industry Guidelines for Reporting Greenhouse Gas Emissions, 2nd Edition, 2011 (hereafter, the “IPIECA GHG Guidelines”)
2.3.2	The approach provided by the Climate Disclosure Standards Board (CDSB) that is described in REQ-07, ‘Organisational boundary’, of the CDSB Framework for reporting environmental and social information

3.1

The percentage of gross global Scope 1 GHG emissions from methane emissions shall be calculated as the methane emissions in metric tons of carbon dioxide equivalents (CO₂-e) divided by the gross global Scope 1 GHG emissions in metric tons of carbon dioxide equivalents (CO₂-e).

4.1

Examples of emissions-limiting regulations include:

4.1.1	California Cap-and-Trade (California Global Warming Solutions Act)
4.1.2	European Union Emissions Trading Scheme (EU ETS)
4.1.3	Quebec Cap-and-Trade (Quebec Environment Quality Act)

4.2

The percentage shall be calculated as the total amount of gross global Scope 1 GHG emissions (CO₂-e) covered under emissions-limiting regulations divided by the total amount of gross global Scope 1 GHG emissions (CO₂-e).

4.2.1

For emissions subject to more than one emissions-limiting regulation, the entity shall not account for those emissions more than once.

4.3

The scope of emissions-limiting regulations excludes emissions covered under voluntary emissions-limiting regulations (for example, voluntary trading systems), as well as reporting-based regulations.

1.1

Scope 1 emissions are defined and shall be calculated according to the methodology contained in The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (GHG Protocol), Revised Edition, March 2004, published by the World Resources Institute and the World Business Council on Sustainable Development (WRI/WBCSD).

1.2

The scope of GHG emissions includes the seven GHGs covered under the Kyoto Protocol—carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).

2.1

The scope of the emission reduction target (for example, the percentage of total emissions to which the target is applicable);

2.2

Whether the target is absolute or intensity-based, and the metric denominator if it is an intensity-based target;

2.3

The percentage reduction against the base year, with the base year representing the first year against which emissions are evaluated towards the achievement of the target;

2.4

The time lines for the reduction activity, including the start year, the target year and the base year;

2.5

The mechanism(s) for achieving the target; and

2.6

Any circumstances in which the target or base year emissions have been, or may be, recalculated retrospectively or the target or base year has been reset, which may include energy efficiency efforts, energy source diversification, carbon capture and storage, or the implementation of leak detection and repair processes.

4.1

Categories of emissions may include:

4.1.1	Flared hydrocarbons, including all emissions emitted from flares and associated with the management and disposal of unrecoverable natural gas via combustion of hydrocarbon products from routine operations, upsets or emergencies
4.1.2	Other combusted emissions, which may include: (1) emissions from stationary devices, which may include boilers, heaters, furnaces, reciprocating internal combustion engines and turbines, incinerators, and thermal/catalytic oxidisers, (2) emissions from mobile sources, which may include barges, ships, railcars and trucks for material transport; planes/helicopters and other entity vehicles for staff transport; forklifts, all-terrain vehicles, construction equipment and other off-road mobile equipment, and (3) other combusted emissions shall exclude those emissions disclosed as flared hydrocarbons
4.1.3	Process emissions, which include those emissions not combusted and are intentional or designed into the process or technology to occur during normal operations and result from some form of chemical transformation or processing step. Such emissions may include those from hydrogen plants, amine units, glycol dehydrators, fluid catalytic cracking unit and reformer generation, and flexi-coker coke burn
4.1.4	Vented emissions, including those emissions not combusted and are intentional or designed into the process or technology to occur during normal operations, and which may include: (1) venting from crude oil, condensate or natural gas product storage tanks, gas-driven pneumatic devices, gas samplers, chemical injection pumps, exploratory drilling, loading/ballasting/transit, and loading racks, (2) venting resulting from maintenance/turn-arounds, which may include decoking of furnace tubes, well unloading, vessel and gas compressor depressurising, compressor starts, gas sampling, and pipeline blowdowns, and (3) venting from non-routine activities, which may include pressure relief valves, pressure control valves, fuel supply unloading valves and emergency shut-down devices
4.1.5	Fugitive emissions, including those emissions which can be individually found and '‘fixed’' to make emissions ‘near zero’ and which may include emissions from valves, flanges, connectors, pumps, compressor seal leaks, Cata-Dyne® heaters, and wastewater treatment and surface impoundments

1.1

Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalent (CO₂-e) and calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report (2014).