Climate Action Documentation & Evidence

CA1.1 The company has a documented process to measure its scope 1, 2 and 3 GHG annually and

discloses the results publicly.

• A link to the company's annual public GHG emissions inventory (e.g., annual report) on the company's website for each year required by the compliance criteria. 

• The company's annual public GHG emissions inventory (e.g., annual report) that includes CA1.1.2a. through f. 

• Methodology notes or section in the company's annual public GHG emissions inventory in line with CA1.1.4 a or b.

CA1.2 The company gets an independent third party to verify its annual greenhouse gas emissions inventory.

• An accredited and independent third-party verification statement or report for the GHG emissions inventory.

• Accreditation certificate of the third-party verifier for a verification standard listed under the Clarifying Compliance Criteria CA1.2.1, issued by a National Accreditation Body.

• The third-party verification report that confirms the GHG emissions inventory meets CA1.2.2a and b.

CA2.1 The company has a publicly available climate action plan.

• A link to the company's public climate action plan on its website.

• If the company has no public website: any official public information, such as digital or printed brochure, or content hosted on another organization's website.

• The climate action plan that meets CA2.1.2a. through e. 

  • Documentation to verify that resources are dedicated to achieve the targets established in the climate action plan. This will be dependent on the resources defined by the company, but may include evidence such as a copy of the company’s budgeting and financial planning documents, job description for newly created or hired role(s), spreadsheet with listed employee projects and investments.

  • Evidence to verify that the company’s climate action plan is approved by the highest governing body. This may include meeting minutes or a signature on the plan.

  • The date in the climate action plan, confirming it was updated at least every 36 months.

CA2.2 The company has science-based targets, validated by the SBTi or verified by an independent third party, to make a just contribution to the global goal of net zero greenhouse gas emissions by 2050.

• Target validation letter from the Science-Based Targets initiative (SBTi), listed on the SBTi website as target approved, or a target verification statement from an independent third party.

• Accreditation certificate of the third-party verifier for a verification standard listed under the Clarifying Compliance Criteria CA2.2.1, issued by a National Accreditation Body.

• Target validation letter from the Science-Based Targets initiative (SBTi) or a target verification statement from an independent third party that confirms CA2.2.2a and b.

• Target validation letter from the Science-Based Targets initiative (SBTi) or a target verification statement from an independent third party that includes CA2.2.3a through d.

CA2.3 The company has a climate transition plan to make a just contribution to the global goal of net zero emissions by 2050.

• The climate transition plan document that includes CA2.3.1a. through g. 

• Documentation to verify that resources are dedicated to achieve the targets established in the climate transition plan. This will be dependent on the resources defined by the company, but may include evidence such as a copy of the company’s budgeting and financial planning documents, job description for newly created or hired role(s), spreadsheet with listed employee projects and investments.

• Evidence to verify that the company’s climate action plan is approved by the highest governing body. This may include meeting minutes or a signature on the plan.

• A third-party verified report or public registry records of credible residual emissions removals and the recorded amount of GHG emissions removed or stored.

CA2.4 The company consults workers and stakeholders to ensure a just transition in its climate transition plan.

• The climate transition plan or a supporting document that identifies affected stakeholders and those most vulnerable to climate change.

• Documentation of the communications or meeting notes, survey, focus group meeting minutes, slides or reports from consultations with stakeholders, representatives of stakeholders or Civil Society Organizations on behalf of stakeholders on the climate transition plan.

• Process document outlining the company’s process for evaluating the impact of their climate transition plan on stakeholders, and identifying stakeholders that:

• Face the highest risks of negative transition impacts

• Are most vulnerable to the effects of climate change

• Documentation of the communications or meeting notes, survey, focus group meeting minutes, townhalls, slides or reports from consultations with workers on the climate transition plan.

• Documentation of the communications or meeting notes, survey, focus group meeting minutes, slides or reports from consultations with workers and stakeholders on the climate transition plan that includes CA2.4.4 a through c.

• As applicable, worker interviews to understand their perspectives and experiences.

• The climate transition plan shows how feedback from workers and stakeholders was integrated.

• The climate transition plan.

• Documentation to verify that resources have been invested to achieve the targets established for just transition. This will be dependent on the resources defined by the company, but may include evidence such as a copy of the company’s budgeting and financial planning documents, job description for newly created or hired role(s), spreadsheet with listed employee projects and investments, meeting minutes from the Audit Committee.

CA3.1 If the company has an existing incentive remuneration scheme for the executive team, it integrates climate targets.

• Internal company records, such as policy, process document, or written excerpt from the employee handbook that outlines the company’s compensation policies and performance evaluation process, including for executive remuneration.

• Records of communication about performance evaluation criteria.

• Records of performance evaluation. 

• Bonus or other monetary incentive payment reports. 

• Meeting minutes or a formal sign off document from the Compensation or the Audit Committee.

• Internal company records, such as an HR document, an executive compensation report or performance scorecard, that tracks the annual data on the value of monetary rewards tied to climate-related targets as a percentage of each executive's salary.

• Internal or external document listing the members of the executive team, such as organization charts, annual reports.

CA3.2 The company uses advocacy to support the global goal of net zero emissions by 2050.

• Evidence of climate advocacy, such as records of:

• The work with trade associations, alliances, or coalitions the company is collaborating with (e.g., working group documents, position papers, meeting minutes, annual reports)

• The public policy engagement (e.g., payment records, timesheets, letters, petitions)

• Public link with membership in associations

• Financial report

• Dated records of advocacy actions showing they occurred at least once in the specified periods.

• Evidence of how the advocacy work promotes science-based climate policies to support the global goal of net-zero emissions by 2050, such as records of:

• The work with trade associations, alliances or coalitions the company is collaborating with (e.g., working group documents, position papers, meeting minutes, annual reports)

• The public policy engagement (e.g., payment records, timesheets, letters, petitions)

• Public link with membership in associations

• Financial report

• Records of the specific outcomes the company aims to achieve through its climate advocacy. (e.g., working group documents, strategy or project documents).

• Records of resources allocated to advocacy, such as financial records, timesheets, signed agreements.

CA3.3 The company makes progress on its climate action plan and evaluates its effectiveness.

• Records of progress against the climate action plan (e.g., annual report, scorecards, spreadsheets, project reports).

• Written comment or other document that maps the actions listed to the company’s climate action plan, to demonstrate progress on the plan.

• Evidence to verify the actions taken, such as documentation of invested financial or staff time resources, meeting notes and slide decks from relevant meetings, project summaries, stakeholder testimonies.

• Copy of the most updated climate action plan.

• Records showing actions were taken and targets were reviewed and updated as needed. (e.g., annual report, scorecards, project reports, highest governing body meeting minutes)

• Meeting minutes, slide decks, evaluation process documentation, or other documentation, to demonstrate how the company assessed the effectiveness of their plan.

• Evidence to verify that the company’s climate action plan is approved by the highest governing body. This may include meeting minutes or a signature on the plan.

• Meeting minutes, slide decks, evaluation process documentation, or other documentation, to demonstrate how the company assessed the effectiveness of their plan that includes CA3.3.3 a through c.

CA3.4 The company makes progress on its climate transition plan and evaluates its effectiveness.

• Records of progress toward near-term and net-zero targets in metric tonnes of CO2 equivalent and as a percentage of the baseline year  (e.g., annual report, scorecards, project reports).

• Records of progress against the climate transition plan (e.g., annual report, scorecards, spreadsheets, project reports, highest governing body meeting minutes).

• Written comment or other document that maps the actions listed to the company’s climate transition plan, to demonstrate progress on the plan.

• Evidence to verify the actions taken, such as documentation of invested financial or staff time resources, meeting notes and slide decks from relevant meetings, project summaries, stakeholder testimonies.

• Copy of the most updated climate transition plan.

• Evidence to verify that the company’s climate action plan is approved by the highest governing body. This may include meeting minutes or a signature on the plan.

• Documentation of new near-term targets being set every 60 months (e.g., highest governing body meeting minutes, third-party verification statements).

• Meeting minutes, slide decks, evaluation process documentation, or other documentation, to demonstrate how the company assessed the effectiveness of their plan that includes CA3.4.3 a through c.

• A third-party verified report or public registry records of credible residual emissions removals, and the recorded amount of GHG emissions removed or stored.

CA3.5 The company takes action for a just transition.

• Documentation of the communications or meeting notes, survey, focus group meeting minutes, slides or reports from consultations with workers and stakeholders or their representatives (including Civil Society Organizations) on the climate transition plan.

• Records of actions taken to support a just transition following consultation with workers and stakeholders (e.g., project summaries, stakeholder testimonies).

CA3.6 The company publicly discloses its progress on its climate action plan.

• A link to the company's webpage or public report where progress against the climate action plan is published (e.g., annual report, sustainability page).

• If the company has no public website: any official public information, such as digital or printed brochure, or content hosted on another organization's website.

• A link to the company's webpage or public report where progress against the climate action plan is published (e.g., annual report, sustainability page) in line with CA3.6.2a and b.

CA3.7 The company publicly discloses its progress on its climate transition plan annually.

• A link to the company's webpage or public report where progress against the climate action plan is published (e.g., annual report, sustainability page) that includes CA3.7.1a through d.