Governance
| Recommendations | Recommended Disclosures | Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2023) | ||
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Disclose the organization’s governance around climate-related risks and opportunities |
a) Describe the board’s oversight of climate-related risks and opportunities. |
CDP C1.1b Chapter General information, subchapter Governance structure for sustainability Chapter Climate change |
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b) Describe management’s role in assessing and managing climate-related risks and opportunities. |
CDP C1.2 GRI 102-18 |
Strategy
| Recommendations | Recommended Disclosures | Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2023) | ||
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Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material. |
a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
CDP C2.1a, C2.3, C2.3a, C2.4, C2.4a Chapter Climate change, subchapter Impact, risk and opportunity management |
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b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
CDP C2.3a, C2.4a, C3.1, C3.2b, C3.3, C3.4, C-FS3.7, C-FS3.7a Chapter Climate change, subchapter Impact, risk and opportunity management |
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c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
CDP C3.2, C3.2a, C3.2b Chapter Climate change, subchapter Impact, risk and opportunity management |
Risk Management
| Recommendations | Recommended Disclosures | Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2023) | ||
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Disclose how the organization identifies, assesses, and manages climate-related risks |
a) Describe the organization’s processes for identifying and assessing climate-related risks. |
CDP C2.1, C2.2, C2.2a, C-FS2.2b, C-FS2.2c, C-FS2.d, C-FS2.2e Chapter Climate change, subchapter Impact, risk and opportunity management |
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b) Describe the organization’s processes for managing climate-related risks. |
CDP C2.1, C2.2, C-FS2.2d, C-FS2.2e Chapter Climate change, subchapter Impact, risk and opportunity management |
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c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. |
CDP C2.1, C2.2 Chapter Climate change, subchapter Impact, risk and opportunity management |
Metrics and Targets
| Recommendations | Recommended Disclosures | Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2023) | ||
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Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. |
a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. |
CDP C4.2, C4.2a, C4.2b, C9.1 GRI 201-2, 302-1, 302-3, 303-1, 305-1, 305-2, 305-4, 305-7, 306-1 Chapter Climate change |
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b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. |
CDP C6.1, C6.3, C6.5, C6.5a, C-FS14.0, C-FS14.1, C-FS14.1a, C-FS14.1b GRI 201-2, 305-1, 305-2, 305-4 Chapter Climate change |
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c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |
CDP C4.1, C4.1a, C4.1b, C-FS4.1d, C4.2, C4.2a, C4.2b GRI 201-2, 302-1, 302-3, 303-1, 305-1, 305-2, 305-4, 305-7, 306-1 Chapter Climate change - Lenzing’s Climate Risks and Opportunities |