An Introduction to Carbon Accounting & Reporting using ... · US Environmental Protection Agency...

US Environmental Protection Agency

and Carbon Disclosure Project September 17, 2014

An Introduction to Carbon Accounting & Reporting

using SmartWay Data

Introductions

Buddy Polovick, EPA SmartWay Team Lead

Ashlyn Gurley, EPA SmartWay ORISE Fellow

Christina Copeland, CDP Disclosure Services

Kate Broderick, CDP Disclosure Services

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How to Address Supply Chain Carbon

Measure Supply Chain

Footprint

Benchmark Performance

Report Results

Innovate Operations

Improve Efficiency

Creating Value

Risk Management

Philanthropy and Public Relations

Continuum of CSR Engagement

Carbon Disclosure and Transparency

“Used to have a difficult time finding data, now wading

through data…however we do often check SmartWay

membership and data to determine supply chain

sustainability.”

Disclosure Standards

Using SmartWay data for CDP reporting

www.cdp.net | @CDP

Introduction to CDP Disclosure

September 17, 2014

CDP North America

www.cdp.net | @CDP

Introduction to CDP

Why Disclose?

CDP Programs

Climate Questionnaire Overview

Resources and Getting Started

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Agenda

Christina Copeland Sector Manager, Disclosure Services [email protected] +1 646 517 1447

Kaitlin Broderick Sector Lead, Disclosure Services [email protected] +1 646 517 1462

www.cdp.net | @CDP

To transform the global economic system to prevent dangerous climate change and value our natural resources by putting relevant information at the heart of business, investment and policy decisions.

CDP Mission

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www.cdp.net | @CDP

CDP is an international, not-for-profit organization providing the only global system for companies and cities to measure, disclose, manage and share vital environmental information.

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CDP has 501(c)3 charitable status in the U.S.

About CDP

www.cdp.net | @CDP

Disclosure process

improves performance

Benchmarking accelerates

learning

Data informs investment and

procurement analysis and engagement

Why Disclose?

www.cdp.net | @CDP

CDP is to the future of business

what the X-ray was to the then-

future of medicine — without it,

we would never have seen the

insides of the patient's health.

Christiana Figueres

Executive Secretary of the UN Framework Convention on Climate Change (UNFCCC)

Why Disclose?

13

www.cdp.net | @CDP

Signatory Investors and Corporate Purchasers

How CDP Works

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www.cdp.net | @CDP

Corporations


Environmental Information and Data

How CDP Works

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www.cdp.net | @CDP

Corporations


Information

How CDP Works

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www.cdp.net | @CDP

Corporations


Information

How CDP Works

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www.cdp.net | @CDP

Corporations


Information

Information

How CDP Works

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www.cdp.net | @CDP

CDP Investor Program

How CDP Works

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www.cdp.net | @CDP


How CDP Works

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www.cdp.net | @CDP


CDP Supply Chain Program

How CDP Works

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www.cdp.net | @CDP


How CDP Works


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www.cdp.net | @CDP



How CDP Works

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www.cdp.net | @CDP

One response per company regardless of number of requests CDP Investor Program


How CDP Works

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www.cdp.net | @CDP

To transform the global economic system to prevent dangerous climate change and value our natural resources by putting relevant information at the heart of business, investment and policy decisions.

Forests

100 Companies reporting via FFD

Water

590+ Companies reporting via CDP

Climate change 4100+ Companies reporting via CDP

0

15

30

45

60

75

90

0

150

300

450

600

750

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Assets ($ trillion)

Num

ber o

f Sig

nato

ries

CDP Signatories & Signatory Assets: 2003 - 2013

Climate change signatories Water signatories Forests signatoriesClimate change assets Water assets Forests assets

Investor Interest

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www.cdp.net | @CDP

“In 2011, 50% of our major suppliers signed up to the CDP, and our target is to increase our supplier response rate to 80% by 2015”.

Asking suppliers to set a intensity target of 5% for suppliers Scope1 & 2

Walmart plans to eliminate 20 million metric tons of greenhouse gas emissions from their global supply chain by the end of 2015

Corporate Purchaser Interest

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www.cdp.net | @CDP 27

CDP Data Use

www.cdp.net | @CDP 28

Over 7.5 million

downloads of 15 key CDP data fields in the last year

CDP Data Use

www.cdp.net | @CDP

“The CDP reporting framework has helped us both as a respondent and a signatory, to improve our

understanding of the strategic risks and opportunities in this area.” – HSBC

“Analysis on a comparable basis is vital to assess a company’s management of ESG issues. CDP is a

valuable tool for analysis of climate change related aspects of environmental performance.”

– Goldman Sachs

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www.cdp.net | @CDP

Climate Change Information Request

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www.cdp.net | @CDP

2014 Climate Change Questionnaire

14 questions

Qualitative & quantitative

Main areas:

1) Management

2) Risks & opportunities

3) Emissions & energy reporting

www.cdp.net | @CDP


14 questions


Main areas: Example: Management

Is climate change integrated into your

business strategy?*

* Both responses can earn full credit for disclosure

1) Management



Yes: please describe

No: please explain

www.cdp.net | @CDP


14 questions


Main areas: Example: Risks & Opportunities Have you identified any climate change risks

that have the potential to generate a substantive

change in operations, revenue or expenditure?*

* Both responses can earn full credit for disclosure

1) Management



Yes: regulatory, physical, other

No: please explain

www.cdp.net | @CDP


14 questions


Main areas:

Example: Emissions & energy reporting Please state how much fuel, electricity, heat, steam

and cooling in MWh your organization has purchased

and consumed during the reporting year.*

*All numeric responses can earn full credit for disclosure

1) Management



Energy Type MWh

Fuel

Electricity

Heat

Steam

Cooling

www.cdp.net | @CDP

Common Concerns

Cost No fee to respond

Free support available

(www.cdp.net/ guidance, Sector

Lead)

www.cdp.net | @CDP

Free Support Available: www.cdp.net/guidance

www.cdp.net | @CDP


Climate change guidance document Using the Online Response System (ORS) Guidance for first time responders Climate change reporting roadmap

Company Guidance on Carbon Action

Climate change drafting document

Changes document for 2015

Responding tips

www.cdp.net | @CDP


Climate change guidance document Using the Online Response System (ORS) Guidance for first time responders Climate change reporting roadmap

Company Guidance on Carbon Action

Climate change drafting document

Changes document for 2015

Responding tips

2015 scoring methodology Introduction to climate change scoring (webinar)

Understanding the scoring methodology (webinar)

www.cdp.net | @CDP

Transparent Methodology

Example: Did you have an emissions reduction target that was active in the reporting year?

www.cdp.net | @CDP



Routes: absolute, intensity, both, none (all eligible for full disclosure points)

Route

www.cdp.net | @CDP




Disclosure points

available for route

(denominator)

Route

www.cdp.net | @CDP




Criteria that determines amount of disclosure

points earned

(numerator) Disclosure

points available for

route (denominator)

Route

www.cdp.net | @CDP

Common Concerns




Lead)

www.cdp.net | @CDP

Common Concerns




Lead)

Reporting Burden

www.cdp.net | @CDP

Common Concerns




Lead)

Reporting Burden

Partial responses encouraged (e.g.

no emissions, response for HQ

only)

www.cdp.net | @CDP

Common Concerns




Lead)

Reporting Burden



only)

Use information you already have: CSR report/ DJSI/

GRI

GRI includes CDP climate change questions in its GRI G4 Sustainability Reporting Guidelines

DJSI has incorporated 7 CDP climate change questions into its request

www.cdp.net | @CDP

Common Concerns




Lead)

Reporting Burden



only)

Use information you already have:

CSR report/ DJSI/ GRI

Published Results/ Score

Can submit privately

A score shows awareness and

progress Transparency

regarding score

www.cdp.net | @CDP

Key Dates

February Online Response System (ORS) opens for investor requested companies March In-person US and Canadian Spring Workshops

April ORS opens for customer requested companies (supply chain) and self-selected organizations Last Thursday in May Deadline: Investor Climate Change Response

Last Thursday in July Deadline: Customer Climate Change Response (supply chain) September Deadline: Self-selected climate change response

www.cdp.net | @CDP

Summary and Next Steps

Review the CDP website

(www.cdp.net) www.cdp.net/guidance

www.cdp.net/US

For further questions, or if you’re

interested in responding in 2015,

email [email protected] and cc

[email protected]

http://www.cdp.net/

http://www.cdp.net/guidance

http://www.cdp.net/US

mailto:[email protected]

mailto:[email protected]

www.cdp.net | @CDP

Thank You

Kaitlin Broderick Sector Lead, Disclosure Services [email protected] +1 646 517 1462

Christina Copeland Sector Manager, Disclosure Services [email protected] +1 646 517 1447

An Introduction to Carbon Accounting & Reporting using ... · US Environmental Protection Agency...

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