Table 7.

Climate change (CC) reporting and mapping against global and local frameworks

ThemeItemGlobal frameworkLocal frameworkPhilippinesIndonesiaSri LankaBangladesh
Panel A: Most reported (> 50%)
1Climate risk and impact mitigation plansSDG 13.2 and 13.3; GRI 201–2; <IR> Strategy and resource allocation (G5); CDSB REQ-02 Management’s environmental and social policies, strategies and targets; CDP C3 Business strategy on climate management; TFCD Core element - StrategyPhilippines: SEC Mem. Circ. No. 04 (2019), p. 2063%75%76%87%
2Energy consumption statisticsGRI 302–1a; 302-1c-d; 302-1e-f-g; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targetsIndonesia: POJK No. 51/POJK.03/2017 Attachment 2, Sections II.A.2.b.1 and II.A.6.d.3.a
Philippines: SEC Mem. Circ. No. 04 (2019), p. 24
82%79%60%53%
3Energy from renewable sourcesSDG 7.2; 7.2.1; GRI 302-1 b; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targetsIndonesia: POJK No. 51/POJK.03/2017 Attachment 2, Section II.A.6.d.3.b
Philippines: SEC Mem. Circ. No. 04 (2019), p. 20
52%52%54%63%
4Direct (scope 1) GHG emissionsGRI 305-1; <IR> G3 – GHG emissions; SASB GHG emissions; Business Model and Innovation; Physical Impacts of Climate Change; CDSB REQ-04 Sources of environmental and social impact and REQ-05 Performance and comparative analysis; CDP C6 Emissions data and C7 Emissions breakdown; TFCD Core element - Metrics and targetsPhilippines: SEC Mem. Circ. No. 04 (2019), p. 2783%57%51%<
5Indirect (scope 2) GHG emissionsGRI 305–2; SASB GHG emissions; Business Model and Innovation; Physical Impacts of Climate Change; CDSB REQ-04 Sources of environmental and social impact and REQ-05 Performance and comparative analysis; CDP C6 Emissions data and C7 Emissions breakdown; TFCD Core element - Metrics and targetsPhilippines: SEC Mem. Circ. No. 04 (2019), p. 2786%<<<
6Reduction of energy consumptionGRI 302–4; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targetsPhilippines: SEC Mem. Circ. No. 04 (2019), p. 20<57%<<
7Energy intensity ratioSDG 7.3; 7.3.1; GRI 302–3; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targetsIndonesia: POJK No. 51/POJK.03/2017 Attachment 2, Section II.A.6.d.3.a<52%<<
Panel B: Least reported (<20%)
1Emissions reduction targetsGRI Guidance for Disclosure 305–5; SASB GHG emissions; Business Model and Innovation; Physical Impacts of Climate Change; CDP C4 Emission target and performance; TFCD Core element - Metrics and targetsPhilippines: SEC Mem. Circ. No. 04 (2019), p. 2013%7%15%17%
2Reduction of energy required for customer useGRI 302-5; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targets--2%4%6%0
3Energy outside of the organisation - supply chain energy metrics
  • GRI 302-2a-b-c; SASB Energy management; CDP C8 Energy reporting;

TFCD core element -Metrics and targets
--0000
Panel C: Statistics
Mean  6.314.814.963.34
Median  6.505.005.002.50
Max   1311139
Min   0000
Overall mean = 5.17      
Source: Authors’ own work

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