Table II Dimension and measurement of... | Emerald Publishing

Table II

Dimension and measurement of carbon disclosure index

No.	Dimension	Measurement
1.	Climate change risks and opportunities (CC)	CC1 – Description of the risks (regulatory, physical or general) relating to climate change and actions taken or to be taken to manage the risks CC2 – Description of current (and future) financial implications, business implications, and opportunities of climate change
2.	Carbon emissions accounting (GHG)	GHG1 – Description of the methodology used to calculate GHG emissions (e.g. GHG protocol or ISO) GHG2 – Existence of external verification on quantity of GHG emissions – if so by whom and on what basis GHG3 – Evidence of total GHG emissions – metric tonnes of CO₂-e emitted, cost associated GHG4 – Evidence of disclosure by Scopes 1 and 2, or Scope 3 direct GHG emissions. GHG5 – Evidence of disclosure of GHG emissions by source (e.g. coal, electricity, etc.) GHG6 – Evidence of GHG emissions in comparison with previous years GHG7 – Description of reasons for the changes in level of emissions from year to year
3.	Energy consumption accounting (EC)	EC1 – Evidence of total energy consumed in business operations (e.g. tera-joules or peta-joules) EC2 – Evidence of energy used from renewable sources EC3 – Description of disclosure by type, facility or segment
4.	Carbon reduction and costs (RC)	RC1 – Evidence of detailed plans or strategies to reduce GHG emissions RC2 – Specification of GHG emissions reduction target level and target year RC3 – Description of emissions reduction and associated costs or savings to date as a result of the reduction plan RC4 – Description of future emissions factored into capital expenditure planning
5.	Carbon emissions accountability (ACC)	ACC1 – Evidence of specific board committee (or other executive body) that has the overall responsibility for actions related to climate change ACC2 – Description of the mechanism by which the board (or other executive body) reviews the company’s progress regarding climate change

No.	Dimension	Measurement
1.	Climate change risks and opportunities (CC)	CC1 – Description of the risks (regulatory, physical or general) relating to climate change and actions taken or to be taken to manage the risksCC2 – Description of current (and future) financial implications, business implications, and opportunities of climate change
2.	Carbon emissions accounting (GHG)	GHG1 – Description of the methodology used to calculate GHG emissions (e.g. GHG protocol or ISO)GHG2 – Existence of external verification on quantity of GHG emissions – if so by whom and on what basisGHG3 – Evidence of total GHG emissions – metric tonnes of CO₂-e emitted, cost associatedGHG4 – Evidence of disclosure by Scopes 1 and 2, or Scope 3 direct GHG emissions.GHG5 – Evidence of disclosure of GHG emissions by source (e.g. coal, electricity, etc.)GHG6 – Evidence of GHG emissions in comparison with previous yearsGHG7 – Description of reasons for the changes in level of emissions from year to year
3.	Energy consumption accounting (EC)	EC1 – Evidence of total energy consumed in business operations (e.g. tera-joules or peta-joules)EC2 – Evidence of energy used from renewable sources EC3 – Description of disclosure by type, facility or segment
4.	Carbon reduction and costs (RC)	RC1 – Evidence of detailed plans or strategies to reduce GHG emissionsRC2 – Specification of GHG emissions reduction target level and target yearRC3 – Description of emissions reduction and associated costs or savings to date as a result of the reduction planRC4 – Description of future emissions factored into capital expenditure planning
5.	Carbon emissions accountability (ACC)	ACC1 – Evidence of specific board committee (or other executive body) that has the overall responsibility for actions related to climate change ACC2 – Description of the mechanism by which the board (or other executive body) reviews the company’s progress regarding climate change