Climate change (CC) reporting and mapping against global and local frameworks
| Theme | Item | Global framework | Local framework | Philippines | Indonesia | Sri Lanka | Bangladesh |
|---|---|---|---|---|---|---|---|
| Panel A: Most reported (> 50%) | |||||||
| 1 | Climate risk and impact mitigation plans | SDG 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 - Strategy | Philippines: SEC Mem. Circ. No. 04 (2019), p. 20 | 63% | 75% | 76% | 87% |
| 2 | Energy consumption statistics | GRI 302–1a; 302-1c-d; 302-1e-f-g; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targets | Indonesia: 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% |
| 3 | Energy from renewable sources | SDG 7.2; 7.2.1; GRI 302-1 b; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targets | Indonesia: 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% |
| 4 | Direct (scope 1) GHG emissions | GRI 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 targets | Philippines: SEC Mem. Circ. No. 04 (2019), p. 27 | 83% | 57% | 51% | < |
| 5 | Indirect (scope 2) GHG emissions | GRI 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 targets | Philippines: SEC Mem. Circ. No. 04 (2019), p. 27 | 86% | < | < | < |
| 6 | Reduction of energy consumption | GRI 302–4; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targets | Philippines: SEC Mem. Circ. No. 04 (2019), p. 20 | < | 57% | < | < |
| 7 | Energy intensity ratio | SDG 7.3; 7.3.1; GRI 302–3; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targets | Indonesia: POJK No. 51/POJK.03/2017 Attachment 2, Section II.A.6.d.3.a | < | 52% | < | < |
| Panel B: Least reported (<20%) | |||||||
| 1 | Emissions reduction targets | GRI 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 targets | Philippines: SEC Mem. Circ. No. 04 (2019), p. 20 | 13% | 7% | 15% | 17% |
| 2 | Reduction of energy required for customer use | GRI 302-5; SASB Energy management; CDP C8 Energy reporting; TFCD Core element -Metrics and targets | -- | 2% | 4% | 6% | 0 |
| 3 | Energy outside of the organisation - supply chain energy metrics |
| -- | 0 | 0 | 0 | 0 |
| Panel C: Statistics | |||||||
| Mean | 6.31 | 4.81 | 4.96 | 3.34 | |||
| Median | 6.50 | 5.00 | 5.00 | 2.50 | |||
| Max | 13 | 11 | 13 | 9 | |||
| Min | 0 | 0 | 0 | 0 | |||
| Overall mean = 5.17 | |||||||
| Theme | Item | Global framework | Local framework | Philippines | Indonesia | Sri Lanka | Bangladesh |
|---|---|---|---|---|---|---|---|
| 1 | Climate risk and impact mitigation plans | 63% | 75% | 76% | 87% | ||
| 2 | Energy consumption statistics | 82% | 79% | 60% | 53% | ||
| 3 | Energy from renewable sources | 52% | 52% | 54% | 63% | ||
| 4 | Direct (scope 1) GHG emissions | 83% | 57% | 51% | < | ||
| 5 | Indirect (scope 2) GHG emissions | 86% | < | < | < | ||
| 6 | Reduction of energy consumption | < | 57% | < | < | ||
| 7 | Energy intensity ratio | < | 52% | < | < | ||
| 1 | Emissions reduction targets | 13% | 7% | 15% | 17% | ||
| 2 | Reduction of energy required for customer use | 2% | 4% | 6% | 0 | ||
| 3 | Energy outside of the organisation - supply chain energy metrics | 0 | 0 | 0 | 0 | ||
| Mean | 6.31 | 4.81 | 4.96 | 3.34 | |||
| Median | 6.50 | 5.00 | 5.00 | 2.50 | |||
| Max | 13 | 11 | 13 | 9 | |||
| Min | 0 | 0 | 0 | 0 | |||
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