| GHG reduction policy | |
|---|---|
| Value | The company… |
| 1 | does not have a GHG inventory or reduction targets. |
| 2 | has estimated emissions but has no reduction targets. |
| 3 | has estimated its emissions and wants to reduce its emissions, without providing details. |
| 4 | has estimated its emissions, has reduction targets, and tracks emissions. |
| Product improvements | |
|---|---|
| Value | The company… |
| 1 | has not implemented product improvements. |
| 2 | has estimated product emissions without providing examples of product improvements. |
| 3 | provides examples of product improvements but no details about emission reductions. |
| 4 | provides examples of product improvements and details about emission reductions. |
| Process improvements | |
|---|---|
| Value | The company… |
| 1 | has not implemented process improvements. |
| 2 | has estimated process emissions without providing examples of process improvements. |
| 3 | provides examples of process improvements but no details about emission reductions. |
| 4 | provides examples of process improvements and details related to emission reductions. |
| New markets and products | |
|---|---|
| Value | The company… |
| 1 | does not plan to launch products or enter markets related to low‐carbon aspects. |
| 2 | has plans for launching products or entering markets. |
| 3 | prepares launch of products or market entrance. |
| 4 | has launched products or entered new markets. |
| Supplier involvement | |
|---|---|
| Value | The company… |
| 1 | has no plans to engage suppliers in climate change efforts. |
| 2 | has a general supply chain policy related to environmental protection without specific relation to climate change. |
| 3 | requests its suppliers to implement environmental management systems or to reduce emissions. |
| 4 | requests its suppliers to implement environmental management systems or to reduce emissions, and assists in implementing related measures. |
| Emission compensation | |
|---|---|
| Value | The company… |
| 1 | has not purchased emission credits via ETS or voluntary compensation schemes. |
| 2 | is preparing for ETS or voluntary compensation initiatives. |
| 3 | has acquired emission credits via ETS or is taking part in voluntary emission compensation initiatives. |
| 4 | has acquired emission credits via ETS and is taking part in voluntary emission compensation initiatives. |
| Stakeholder cooperation | |
|---|---|
| Value | The company… |
| 1 | does not plan to engage in stakeholder initiatives related to climate change. |
| 2 | has plans for engaging in stakeholder initiatives. |
| 3 | engages in one of the following: |
| • stakeholder dialogues on climate change issues, | |
| • corporate citizenship initiatives related to climate change mitigation | |
| 4 | engages in both above‐mentioned activities. |
| Carbon disclosure | |
|---|---|
| Value | The company… |
| 1 | reports about climate change aspects but does not have any formal reporting policy. |
| 2 | reports about climate change aspects and refers to reporting guidelines (e.g. CDP, GRI, ISO26000) without having a rating. |
| 3 | publicly reports about climate change aspects according to specific reporting guidelines and has a rating. |
| 4 | reports about climate change aspects according to specific reporting guidelines and ranks among the highest scoring bands (CDP score above 90, GRI A+). |
| Political lobbying | |
|---|---|
| Value | The company… |
| 1 | does not engage in political activities related to climate change. |
| 2 | engages in one of the following: |
| • working together with trade associations or business initiatives, | |
| • funding of research organizations, | |
| • direct lobbying of policymakers. | |
| 3 | engages in two of the above‐mentioned activities. |
| 4 | engages in all above‐mentioned activities. |