CDP’s questionnaires comprise a set of datapoints in the form of questions which are in turn organised into modules around a particular aspect of risk management, governance or performance etc. Thematically, these cover three priority areas of focus for CDP (climate change, water security and forests). In 2018, CDP introduced new questions to align with the TCFD recommended disclosures, including sector-specific questions for organisations with activities in high-impact industrial sectors.
In the sheets presented in this Annex, CDP has indicated the questions that contain datapoints requesting information that aligns with the TCFD example illustrative metrics. Accompanying the question number and question text is a short description detailing how the CDP framework aligns with the TCFD metric.
Note that all question numbers relate to the 2019 CDP questionnaires and are subject to change in future years. Changes to CDP’s questions
and question numbering year on year are documented in the annual
‘CDP Question Changes and Map’ available at cdp.net.
The GRI Standards are structured as a set of interrelated, modular standards. There are three universal Standards with basic principles and rules that apply to every organisation preparing a sustainability report (GRI 101: Foundation 2016; GRI 102: General Disclosures 2016; GRI 103: Management Approach 2016). An organisation then selects from the set of 33 topic-specific GRI Standards for reporting on its material topics. An organisation preparing a report in accordance with the GRI Standards uses a topic-specific Standard if it relates to one of its material topics.
In the sheets presented in this Annex, each title of each relevant
GRI Standard is included in bold capitals. Each disclosure title is included in bold. Compilation instructions, which are reporting requirements, are indicated with ‘compilation instruction’. Recommendations are indicated with ‘reporting recommendation’ and guidance is indicated with ‘guidance’. Unless otherwise indicated, the GRI contents included are reporting requirements. When using the GRI Standards for reporting, readers should refer to all of the GRI Standards, particularly the universal Standards
(GRI 101, 102 and 103).
Unless otherwise indicated, the GRI Standards content included in the mapping is from the GRI Standards published in 2016.
The SASB Standards provide a set of 77 globally applicable industry-specific standards that identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry. A company determines which SASB Standard(s) is relevant to the company, which disclosure topics are financially material to its business, and which associated metrics to report. SASB Standards are intended for use in communications to investors regarding sustainability issues that are likely to impact corporate ability to create value over the long term.
In the sheets presented in this Annex, each metric is represented by its metric code in bold letters, as well as an associated metric description. For each TCFD industry group, only those SASB Standards that are aligned with the associated TCFD industry/sub-industry were considered for the purposes of mapping relevant metrics. As such, each relevant metric from each applicable industry standard is separately listed. Metric codes include the sector, industry, sustainability topic, and metric number within a given industry standard, noted as: [Sector Code]-[Industry Code]-[Topic Code]. [Metric Number]. When utilising the SASB Standards to make disclosures, readers should refer to the full SASB Standard and the technical protocol associated the metric. Technical protocols provide the full details of the scope of disclosure for each metric.
The materials in the Annex represents the October 2018 codification, noted on the SASB Standards as ‘Version 2018-10.’