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Climate Contract Playbook Edition 3

142

Environmental #

Question

Sustainability Overview What does the Company regard as the most important sustainability issues that its business faces? Does the Company have an environmental or sustainability policy which sets out commitments and targets to improve the Company’s sustainability standards, including its environmental footprint, examples of where the Company has mapped its impact against the UN Sustainability Development Goals and/or where the Company has applied any other external sustainability standards. If yes, please provide the relevant details, including a copy of such environmental or sustainability policy. Climate Change/Energy Efficiency Has the Company set a Net Zero Target, a Science-Based Target or a Carbon Budget? Does the Company assess, monitor and report its carbon and/or other Greenhouse Gas emissions through Carbon Reporting or otherwise, including benchmarking versus peers and/or industry standards? If yes, please provide the results of the Company’s [latest/last [number of]] analyses. Does the Company assess and disclose climate risks and opportunities with regard to the recommendations of the Task Force on Climate-related Financial Disclosure (TCFD)? If so, please provide copies of any internal or external TCFD reports. Alternatively, has the Company performed another form of environmental or climate change risk and opportunity assessment? If yes, please provide details of the assessment. If not, please provide details of: (i) any known or reasonably foreseeable climate change risks; (ii) any potential impact of extreme climate events (such as floods or drought); and (iii) any current or proposed climate change laws and regulations that might impact upon the Company’s business, in each case in relation to the Company’s operations, business and supply chain. Please also provide details of any adaptation or resilience measures adopted (or proposed to be adopted) by the Company to mitigate risks of physical climate changes. Has the Company undertaken any audits of energy efficiency and/or energy reduction opportunities? Is the Company obligated to undertake energy audits (for example, under the EU Energy Efficiency Directive or similar)? If so, please provide examples of: (i) any energy efficiency audits; and (ii) any energy efficiency improvement programs/initiatives the Company implemented recently. Raw Materials 70 What are the Company’s primary energy, water and other raw materials sources? Has the Company experienced, or does the Company anticipate experiencing, any issues associated with sourcing these materials? In particular, does the Company maintain records of water use and use of other primary raw materials in the production process? What measures are in place to ensure sustainable water and raw materials use in the production process? Emissions through Carbon Reporting or otherwise, including benchmarking versus peers and/or industry standards? If yes, please provide the results of the Company’s [latest/last [number of]] analyses. Biodiversity 71 Please disclose any risks concerning biodiversity, ecosystem services and land use. Are there any operational dependencies and potential impacts? If so, are they appropriately mitigated, associated potential risks are effectively managed, and potential opportunities for biodiversity enhancement identified?

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70 Access to raw materials covers issues that are broader than just climate change. However, access to raw materials (in particular, water), may be impacted by the effects of climate change. As such, you may want to consider inclusion of this question depending on the nature of the Company’s activities. 71 Biodiversity issues cover a broader range of issues than just climate change. However, degradation of biodiversity contributes towards climate change and makes it harder to meet targets concerning increases in global temperatures. As such, you may want to consider inclusion of this question depending on the nature of the Company’s activities.

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