Chapter 3 - Corporate Perspective 3.6 Internal and External Reporting

Question 1

Name the possibilities of the external information function, including an example:

Answer 1

• Environmental reporting (Carbon Disclosure Project CDP)
• Social reporting (ISO 26000 Social Responsibility)
• Sustainability reporting (Global Reporting Initiative GRI)
• Integrated report (integration of annual and sustainability report in one document; KPIs for ESG)

Question 2

Name the components of internal environmental reporting:

Answer 2

Control function
Planning function

Question 3

Name the components of external environmental reporting:

Answer 3

• Information function
• Payment measurement function

Question 4

Global Reporting Initiative (GRI): Categories and aspects (6)

Answer 4

Economical
Ecological
Work
Social
Products
Human Rights

Question 5

Describe the control loop of environmental controlling:

Answer 5

1. Target setting
2. Recording the material & energy flows
3. Evaluation of the material & energy balances
4. Elaboration of optimisation potentials
5. Action planning
6. Implementation & control
7. Monitoring

Question 6

Define indirect emissions within the framework of the Carbon disclosure project (CDP):

Answer 6

Indirect emissions
Emissions triggered by the activities of one company but
released within the systemic boundaries of another.

• Scope 2: Indirect GHG emissions from electricity
  GHG emissions from purchased electricity
• Scope 3:Other indirect GHG emissions
  All other indirect GHG emissions
  (optional category)

Question 7

Define direct emissions in the context of the CDP:

Answer 7

Direct emissions
emissions released within the systemic boundaries of a
company.
* Scope 1: Direct GHG emissions

Question 8

Categorization of emissions (Scope 1-3)

Answer 8

UPSTREAM (Scope 3) > REPORTING COMPANY (Scope 1&2) > DOWMSTREAM (Scope 3)

Question 9

Carbon Disclosure Project (CDP) - Reports and Focus (3)

Answer 9

Climate Change Program Report (formerly Investor Report)
* Addressed to over 4,000 companies and 722 investors worldwide
* Overall report Top 500 companies worldwide, as well as regional reports (e.g. Top 350 DACH)
* Since 2003
Supply Chain Report
* Addressed to over 6,000 suppliers from 52 companies participating in CDP’s Climate Change
Report
* Since 2008
Carbon Action Report
* 300 companies in 17 high-emission industries are addressed
* Since 2011
Cities Report
* Emissions reporting for cities
* Overall report 110 cities worldwide, as well as regional reports (e.g. Latin America Report)
* Since 2011
Water Report
* Promoting a sense of responsibility for the sustainable use of water
* Worldwide general report, as well as regional reports
* Since 2010
Forest Report
* Reporting on deforestation triggered by the creation of land for the cultivation of palm oil and
soy (e.g. for biofuels) or livestock farming, as well as by unsustainable forestry practices.
* Since 2012

Question 10

Breakdown of the repoting:

Answer 10

• Internal reporting
• • control funktion
• • planning function
• external reporting
• • Infrmation function
• • Payment measurement and information funktion