【CDP指南】公司披露 2024年的主要變化 第二部分

Keychangesfor2024:PartII03Introduction04Keychangesfor202410‘Integrated’or‘cross-thematiccontent’-keychanges13Module1:Introduction14Module2:Identification,assessment&managementofdependencies,impacts,risks&opportunities16Module3:Disclosureofrisks&opportunities18Module4:Governance20Module5:Businessstrategy25Module6:EnvironmentalPerformance-Consolidationapproach26Theme-specificcontent-keychanges28Module7:EnvironmentalPerformance-Climatechange29Module8:EnvironmentalPerformance-Forests32Module9:EnvironmentalPerformance-Watersecurity33Module10:EnvironmentalPerformance-Plastics33Module11:EnvironmentalPerformance-Biodiversity34Module12:EnvironmentalPerformance-Financialservices35KeychangestoCDP'sscoringframework41SMEquestionnaire46AppendixA:Questionnaireset-upflowandthemeassignment48AppendixB:2024proposedcorporatequestionnairestructurebreakdown2ThisdocumenthighlightssomeofThisdocumenthighlightssomeofthekeychangestoCDP’sdisclosureframeworkandquestionnaire,providingfurtherdetailfollowingourinitialcommunicationinFebruary.Thecontentoutlinedinthisdocumentdoesnotrepresentalloftheproposedchangesfor2024butwillenablerespondingorganizationsanddatauserstounderstandandpreparefor2024disclosure.Itisimportanttonotethatthecontentoutlinedisindraftformandsomeminorchangesmayoccuraswefinalizethequestionnaire.ThefinalversionsofCDP’s2024corporatequestionnaires,bothfullandSME,willbeavailableontheCDPwebsiteattheendofApril.Disclosureisthecornerstoneofaction.Nearly25yearsafterCDPpioneeredenvironmentaldisclosure,thisisrecognizedbycorporates,capitalmarkets,municipalities,governments,andscientistsalike.Disclosingactionabledataisessentialforincreasingaccesstocapital,valuechaincompetitiveness,andcomplyingwithmarketandregulatoryasks.Withimpactsfromclimatechangeandnaturelossalreadyhere,everyorganizationmustbeguidedbydatatounderstandtheriskstheyfaceandopportunitiestoseize-andactiftheyaretothrive.Withthestakeshigherthanever,theusecasesfordisclosuredataareonlyincreasing.Mostmajoreconomiesareintroducingmandatoryenvironmentaldisclosure,asnewframeworksandstandardsenterthemarket.decision-usefuldata.3Onecorporatequestionnaire,integratedacrossallenvironmentaltopicsReplacingthreeseparatequestionnaireswithasingle,integratedone.Alldisclosingcompaniescanaccessplasticandbiodiversityquestions.Companiesreportingacrossseveralenvironmentalissuescan:聞Provideholistic,comparableenvironmentaldatatoglobalcapitalmarketsandprocurementteams.聞Betterassessenvironmentalrisks,impactsandopportunitiesinoperations,supplychain,andfinancialdecisions.聞Benefitfromstreamlinedreporting,limitingduplicationoncorequestionse.g.governance,strategy.Increasedalignmentwithmarketandregulatorydisclosurestandards.AlignmentwithIFRS2climatedisclosurestandard,increasedalignmentwithTNFDrecommendationsandEuropeanSustainabilityReportingStandards(ESRS).Supportingorganizationsontheirpathtomarketandregulatorycompliance.Discloseonceandhavedatausedmanytimesbystakeholdersandthemarket.New,dedicatedquestionnaireforSMEsWithfewerquestions,asimplifiedformatandenhancedguidance,CDP’sclimate-focusedSMEquestionnaireiswellmatchedtotheresourcesofSMEs.Atailoredapproachtofocusyourattention,buildcapacityandact.SpecialistperformancemodulesonpriorityenvironmentaltopicsNoonesize-fitsallapproach.Environmentalperformancemoduleswillremainthemeorsectorspecificandbepresentedasisrelevanttothedisclosingorganization.InclusionofemergingbestpracticestemmingfromalignmentwithkeymarketandregulatorystandardsGetaheadoffuturemarketandregulatorydemands.Gaincompetitiveadvantageintheglobalmarket.Accessdecision-usefuldatatomanageandreduceenvironmentalimpacts.5Replacingtheseparatequestionnairesfocusedonclimatechange,forestsandwatersecuritywithasingleintegratedquestionnaire,CDPwillempowerorganizationstobetterassesstheenvironmentalrisks,impactsandopportunitiesintheiroperations,supplychain,andfinancialdecisions.Streamliningreporting,we’llasktherightquestions,totherightorganizations,intherightway,withoutduplication.Allcorporatediscloserswillnowbeabletorespondtoquestionsonbiodiversityandplastics,ensuringeverycompanyhastheopportunitytoreportacrosstheenvironmentalthemesincreasinglyrequiredbycapitalmarketsandregulators.Thisintegratedapproachtoclimateandnaturewillbecriticaltoprogresstheholisticenvironmentalactiontheworldneeds.Anditwillensurethatglobalcapitalmarkets,procurementteamsandthedataecosystemthatreliesonCDPhavethemostcomparable,decision-usefulenvironmentaldata,whilepreparingorganizationstoprepareandcomplywithincomingmarketandregulatoryrequirements.CDPissupportingorganizationstonavigatetherapidlyevolvingdisclosurelandscape,byaligningwiththeworld’smostrelevantframeworksandstandards,bringingthemtogetherinonequestionnaire.CDPturnsstandardsintoquestionsanddatapointstobeansweredandactioned,sharingthishigh-qualitydatabacktostakeholdersandthemarketinonedataset.standard(IFRSS2),allowingorganizationstodiscloseISSB-aligneddatadirectlytotheirstakeholdersandthewidermarket.DisclosurethroughCDPenablesIFRSS2disclosuredatatobewrittenonce–butreadandusedmanytimesbystakeholdersacrosstheglobaleconomy.WhereCDPquestionsarerelatedtorequirementsoftheIFRSS2standard,thesewillbereferencedunder‘Connectiontootherframeworks’.Mappingwillsoonbepublishedwithmoredetailedcross-referencesbetweenCDPquestionsandsectionsoftheIFRSS2.Togetherwiththediscloseddataset,CDP’squestionnaireandtaggedquestionsprovidesaneffectivetooltosupportcompaniesontheirpathtocompliance.6The2024questionnaireisalsopartiallyalignedwiththeEuropeanSustainabilityReportingStandards(ESRS)andTNFDrecommendations.IncreasedalignmentwithdisclosurestandardsframeworkswasakeydriverforthechangestoCDP’scorporatequestionnairein2024andtoframecorporateambition.ThequestionnaireisalsowellalignedwiththeUnitedStatesSEC’sclimatedisclosurerule.CDPisexcitedtobeintroducingadedicatedquestionnaireforSMEsin2024,whichmakesiteasiertounderstandwhereSMEsshouldfocustheirattention,buildcapacityandact.Withfewerquestions,asimplifiedformatandenhancedguidance,CDP’sclimate-focusedSMEquestionnaireiswellmatchedtotheresourcesofSMEs.Financialserviceswillalsoreceivetailoredquestions,bringingtogethertheenvironmentalissuesofmaterialityacrossclimatechange,forestsandwatersecurityinanintegratedwayforthefirsttime.Forfinancialservices,thequestionnairewillstreamlinereportingandensureCDPservesasacriticalmechanismtotrackandshowprogressagainstGFANZ-relatedcommitmentsandInvestorAgendaClimateActionPlans(ICAPs).Tomakeallofthispossible,CDPhasintroducedanew,moreefficientdisclosureportal.ImprovedtechnologywillensurethatCDPcancontinuetosupporttheexponentialriseindisclosure,generatingmoreandbetterdatatoinformdecision-making.7Plasticsservices8Forsometopics,companieswillbeaskedtoreportonallrequestedthemeswithinasingletable,witheachthemeinaseparaterow.IllustrativeapproachassessmentprocessQ:Doesyourorganizationhaveaprocessforidentifying,assessing,andassessmentprocessListofoptions:?Yes?No,butweplantodosowithinthenexttwoyears?No,andwedonotplantodosowithinthenexttwoyearsListofoptions:?Important,butnotanimmediatepriority?Judgedtobeunimportant,explanationprovided?Lackofinternalresources/capabilities?Other,pleasespecifyTextfieldListofoptions:?YesAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveInotherinstances,companieswillbeabletoreportinformationpertainingtomultipleenvironmentalissueswithinthesamerowbyansweringthecorequestionandthenidentifyingwhichtheme(s)thatanswerappliestofromadrop-downlist.IllustrativeapproachQ:Describewhereandhowenvironmentalrisksandopportunitieshaveinfluencedyourstrategy.Listofoptions-selectfrom:?Yes,risksonly?Yes,opportunitiesonly?Yes,bothrisksandopportunities?Evaluationinprogress?NotevaluatedListofoptions–selectallthatapply:?Climatechange?ForestsTextfieldAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveAsaboveTheintegrationofCDP’scorporatequestionnairedoesn’tmeanthatallcompanieswillhavetoanswerquestionsonallenvironmentalthemes.Companiesrespondingtothefullcorporatequestionnairewillstillbeassignedclimatechangequestionsandwillalsobeaskedquestionsonbiodiversityandplastics.Questionsonwaterandforestswillcontinuetobepresentedtocompaniesbasedonhowrelevanttheseissuesaretotheirbusinessandactivities.TherelevanceofthesequestionswillbeassessedusingtheCDPActivityClassificationSystem(ACS)methodology,followingthesameprocessCDPhasusedtodeterminerequeststolargepubliccompaniesforthelastdecade.ForanoverviewoftheCDP’squestionnaireset-up,pleaserefertoattheendofthisdocument.keychanges211TheintroductionmoduleprovidescontexttotherestofTheintroductionmoduleprovidescontexttotherestofacompany’sdisclosure.Thecontentofthefollowingquestionnairemoduleshasbeenintegratedin2024.Foranoverviewoftheproposed2024corporatequestionnairestructure,seeAppendixBattheendofthisdocument.Tojumptokeychangesonaspecificmodule,clickonthemodulenameinthebelowtable.assessment&Short-,medium-,andlong-termtimehorizonsaredefinedhereandapplythroughoutacompany’sdisclosure(e.g.relatingtorisksandbusinessstrategy).Organizationsreporttheiridentification,assessment,andmanagementprocessesrelatingtoenvironmentaldependencies,impacts,risks,andopportunities.Reportingonprioritylocationsincludeswhereacompanyoperatesinsensitivelocationsandotherlocationswherethecompanyhassubstantivedependencies,impacts,risks,oropportunities.Thismodulecoversacompany’sexposuretoenvironmentalrisksandopportunities.Organizationswillreportdetailsoneachrisk/opportunitythatcouldhaveasubstantiveeffectontheirbusinessaswellassummaryfiguresontheiroverallrisk/opportunityexposure.Thismodulealsoincludesdisclosureofriskswhichhavealreadymaterialized,withafocusonregulatoryviolations&compliance.12Thismodulecoversthegovernancestructuresinplaceforaccountabilityandresponsibilityofenvironmentalissuesintheboardandseniormanagement.Informationprovidedonenvironmentalpolicies,publiccommitments,publicpolicyengagement,andcommunicationofenvironmentalinformationoutsideacompany’sCDPresponse.55Informationonthebusinessstrategyortransitionplananorganizationhasinplacetoalignwithanet-zero,watersecure,deforestation/conversionfreefuture.Thisincludeshowthedevelopmentoftheplan/strategyhasbeeninfluencedbyenvironmentalrisks&opportunitiesandhowithasbeeninformedbystrategictoolssuchasscenarioanalysisandinternalcarbon/waterpricing.Companiesreporthowtheyarealigningfinanceswiththeirplan/strategy.Thismodulealsoincludeshoworganizationsareengagingwithstakeholdersacrosstheirvaluechaintoaddressenvironmentalissues.Consolidationapproachusedtoreportonenvironmentalinformation.13Datareportedintheintroductionmoduleprovidescontextfortherestofanorganization’sdisclosure.Thisincludesthereportingyear,reportingboundary,andcurrencythatwillbeappliedacrossallmodulesofthequestionnaire.Reportingboundaries:Organizationswillbeabletoindicatewhethertheyarereportingusingthesamereportingboundaryasfortheirfinancialstatements.Detailsontheconsolidationapproachusedtoconsolidateenvironmentalperformancedata(e.g.GHGemissions)willnowbeaskedinModule6.Valuechainmapping:Organizationswillbeaskedtodemonstratetheirunderstandingofthevariousactorsintheirvaluechainandinterconnectionsbetweenthemtoeffectivelyidentify,assessandmanagetheirenvironmentaldependencies,impacts,risksandopportunities.Previously,thisinformationwasexclusivelygatheredthroughtheforestsquestionnaire,butisnowbeingcollectedforallenvironmentalissues.14Thismoduleestablisheswhethertheorganizationhasaprocessforidentifying,assessing,andmanagingenvironmentalissuessothatdatausersmaygaugetheorganization’sawarenessofitsenvironmentaldependencies,impacts,risks,andopportunitiesacrossitsdirectoperations,valuechain,financedactivities,andassets.The‘Identification,AssessmentandManagementofDependencies,Impacts,RisksandOpportunities’isoneofthekeymoduleswithseveralnewquestions.ChangesinthismodulehavelargelybeendrivenbyincreasedalignmentwiththeTNFDrecommendations.Thisisanewquestionlinkedtothewater,forests,andbiodiversitythemesbutisnotnewtoclimatechangeresponders.Organizationsshoulddefinetheirshort,medium,andlong-termtimehorizonsinrelationtotheiridentification,assessmentandmanagementofdependencies,impacts,risks,andopportunities,andhowthisinformstheirbusinessstrategyandfinancialplanning.Thisisanewquestionforallorganizations,whoareaskedtodiscloseiftheyhaveaprocessforidentifying,assessing,andmanagingdependenciesandimpacts,andtoexplainthereasonsifaprocessisnotinplace.TheTNFDdefinesdependenciesasecosystemservicesthatanorganizationreliesonfortheirbusinessprocessestofunction,suchasacleanandregularwatersupply.Organizationsalsohaveimpactsontheenvironmentthatmaybepositiveornegative.Short-termimpactsonnaturecanresultinchangesintheenvironment,whichinturncreatemedium-andlong-termrisksfororganizations,giventheirdependencies.Inshort,today’snatureimpactscancreatetomorrow’snature-relatedrisksandopportunities(adaptedfromTNFD,2023).Themainchangeinrelationtothesequestionsisthatorganizations15willbeaskedforthedetailsoftheirassessmentprocessregardingenvironmentaldependenciesandimpacts.Previouslycompanieshadbeenaskedonlyabouttheirassessmentprocessesrelatingtoenvironmentalrisksandopportunities.Organizationswillbeabletodiscloseasingleholisticprocessthatincludesallenvironmentaldependencies,impacts,risksand/oropportunities.Alternatively,anorganizationcandiscloseseparateprocessesforeachenvironmentaldependencies,impacts,risksand/oropportunities.Forexample,iftheprocessdiffersbetweentheirassessmentofnature-relateddependenciesandimpactsandtheirclimate-relatedrisksandopportunities,thesecanbereportedinseparaterows.Forclimate,organizationsareaskedmorespecificquestions,forexampletoolsusedintheassessment,withdropdownoptionstoallowforeasieranalysis.Theywillnolongerbeaskedtoprovideawrittenexplanationoftherisktypesconsideredintheassessmentasthesecanbeselectedfromadropdownoption.Forwater,organizationsarenolongeraskedtoexplaintheirrationaleforeachstepoftheassessmentprocess.Organizationsareaskedtoconsiderallenvironmentalissuesholisticallyanddeterminewherecompaniesareatwithassessingthetrade-offs,synergies,andlinkagesbetweenenvironmentalissues.Prioritylocations:(requestedfordisclosuretoforests,waterandbiodiversity)Organizationswillbeaskediftheyhaveidentifiedprioritylocationsbasedonsensitivityofthelocation(e.g.,areasimportantforbiodiversityorwithlimitedwateravailability),andwheretheorganizationhassubstantivedependenciesandimpacts.Organizationsareaskedinwhichstagesoftheirvaluechainprioritylocationshavebeenidentified.Organizationswillbeaskedtoprovidequantitativefigures,suchasthresholds,indicatinghowtheorganizationdefinessubstantiveeffectsonthebusinessinthecontextofrisksandopportunities.DisclosureofrisksandopportunitieswaspreviouslyrequestedineachofCDP’sthreequestionnairesandmuchofthecontentinthismodulewillbefamiliartoresponders.ChangesinthismodulehavelargelybeenmadetofacilitatereportinginalignmentwiththeIFRSS2,ESRS,andTNFD.Responderswillbeabletoprovidedetailsontherisksandopportunitiestheyhaveidentifiedashavinganticipatedsubstantiveeffectsontheorganization,includingthosewhichhavehadaneffectinthereportingyear.Additionally,newquestionshavebeenincludedwhereresponderswillbeabletoindicatetheirvulnerabilitytophysicalandtransitionenvironmentalrisksandtheiralignmentwithenvironmentalopportunities.From2024,somequestionsthatsatwithinothermodulesinpreviousyearshavebeenincludedinthismodule,astheserelatetofurtherdetailsonkeyrisksthatmayhaveaffectedanorganizationinthereportingyear.Organizationsrespondingonwaterissueswillbeaskedtoprovidethenumberandproportionoffacilitiesexposedtowater-relatedrisk.Responderswillalsoberequestedtodetailanywaterorbiodiversity-relatedfinesreceivedinthereportingyear.Fororganizationsrespondingonclimatechange,questionsoncarbonpricingregulationsaffectingtheirorganizationnowsitwithinthismodule.RiskdisclosureOrganizationswillbeaskedtoindicatewhethertheyhaveidentifiedanyriskswhichareanticipatedtohavesubstantiveeffectsontheorganizationorhavealreadyhadasubstantiveeffectontheorganizationinthereportingyear.Iftheyhaveidentifiedriskswithsubstantiveeffects,theywillberequestedtodisclosetheserisks.Foreachriskdisclosed,respondersshouldincludedetailsthatwillhelpdatauserstounderstandandcategorizetherisk,andeitherquantitativelyorqualitativelydescribethefinancialeffectsoftheriskundereachofthetimehorizonsoverwhichtheriskisanticipatedtoaffecttheorganization.Anewquestionisaddedwhereresponderscanquantifythevulnerabilityoftheirassetsandbusinessactivitiestothesubstantiveeffectsofenvironmentalrisksthroughprovidingtheamountandproportionoftheirrelevantfinancialmetricsvulnerabletophysicalandtransitionrisks.Additionally,theywillbeabletoindicatehowtheyare16respondingtorisksbyprovidingtheamountoftheirCAPEXdeployedtowardsrisksinthereportingyear.Thechangestothequestionsonopportunitieslargelymirrorthechangestothoseonrisks.Organizationswillbeaskedtoindicatewhethertheyhaveidentifiedanyopportunitieswhichareanticipatedtohavesubstantiveeffectsontheorganizationorhavealreadyhadasubstantiveeffectontheorganizationinthereportingyear.Iftheyhaveidentifiedopportunitieswithsubstantiveeffects,theywillberequestedtodisclosetheseopportunities.Foreachopportunitydisclosed,respondersshouldincludedetailsthatwillhelpdatauserstounderstandandcategorizetheopportunity,andeitherquantitativelyorqualitativelydescribethefinancialeffectsoftheopportunityundereachofthetimehorizonsoverwhichtheopportunityisanticipatedtoaffecttheorganization.Anewquestionhasbeenaddedwhereresponderscanquantifytheiralignmenttoenvironmentalopportunitiesbyprovidingtheamountandproportionoftheirrelevantfinancialmetricsinalignment.17Theinformationrequestedoncorporategovernanceofenvironmentaldependencies,impacts,risks,andopportunitieshasbeenstrengthenedwithrespecttotherequirementsoftheIFRSS2,ESRSandTNFD.Thismoduleaddresseswhethertheorganizationhasagovernancestructureandprocesswhichwillenableeffectiveandtimelyactionontheirenvironmentaldependencies,impacts,risks,andopportunities,andwhetherenvironmentalissuesareintegratedintocorporatepoliciesandincentives.Questionsonexternalcollaborationandpublicpolicyengagementnowsitwithinthismoduletohighlighttheimportanceofeffectivegovernanceofexternalengagement.Itisimportantthatboardshaveestablishedmechanismstoensurethatactivitiesseekingtoexternallyinfluencepolicyagendasalignswiththeorganization’scommitmentsandstrategicobjectivesonenvironmentalissues.issuesThereisanewcross-thematicquestioninthismoduletodeterminewhethertheorganizationhasaboardoranequivalentgoverningbodyandifso,furtherdetailsarerequestedonboardcomposition,boardmeetingfrequency,andboarddiversityandinclusionpolicies.Organizationswithaboardwillnowbeaskedtoidentifythepositionsontheboardwithultimateaccountabilityforenvironmentalissues,andwhethersaidaccountabilityisdocumentedinpoliciesapplicabletotheboard.Theywillalsobeaskediftheboard,asawhole,hascompetencyonenvironmentalissues,andifso,toprovidedetailsofhowanyboard-levelcompetencyonenvironmentalissuesismaintained.Organizationswithorwithoutaboardwillcontinuetobeaskedaboutmanagementresponsibilityforenvironmentalissues,butorganizationswithoutaboardwillnowalsobeaskedifthereismanagement-levelcompetencyonenvironmentalissues.Organizationswillbeaskedtoprovidedetailsofmonetaryincentivesforenvironmentalissuesandtodisclosetheproportionoftotalmonetaryincentiveslinkedtothemanagementofenvironmental1819issues.CDPwillnolongerrequestinformationonnon-monetaryincentives.Organizationswillbeaskediftheyhaveanenvironmentalpolicyandprovidefurtherdetailsofthepolicysuchaspolicycoverage,content,andpublicavailability.Thistopicwaspreviouslyaskedinforestsandwatersecurityquestionnairesbuthasexpandedtoclimatechange.Financialservicesdiscloserswillbeaskediftheirpolicyframeworkincludesenvironmentalrequirementsforclients/investeesand/orexclusionpoliciesrelatedtobiodiversity,aswellasrelatedtoclimatechange,forests,andwater,andtoprovidedetailsofanycovenantsusedinfinancingagreementstoreflectandenforcethesepolicies.Financialservicesdiscloserswillalsobeaskediftheirorganizationoffersapensionschemethatincorporatesforests-andwater-relatedcriteriainitsholdings,inadditiontoclimate-relatedcriteria.Organizationswillnowbeabletoprovidedetailsofanyengagementwithpolicymakers,tradeassociations,orotherorganizationsorindividualsonforests-relatedpolicies,laws,orregulation,inadditiontoclimate-andwater-relatedpolicies,laws,orregulation.Thismoduleseekstodeterminehowtheorganization’sstrategyhasbeeninfluencedbyrisks,opportunities,aswellastoolssuchasscenarioanalysis,transitionplanningandcarbon/waterpricing.Additionally,companiesshouldaligntheirCAPEX/OPEXdecisionswiththoseplans/strategy.Organizationswillalsoexplainbeaskedhowtheyareengagingonenvironmentalissueswithstakeholdersacrosstheirvaluechainwithinthismodule.Thisnowincludesthedisclosureofclimatetransitionplansthatare1.5°C-aligned,theuseofscenarioanalysistoassessresilience,carbonandwaterpricing,valuechainengagement,lowcarbonR&DinvestmentandCAPEXdetails.ScenarioanalysisOrganizationswillbeaskedabouttheiruseofscenarioanalysisandtoprovidefurtherdetailsoftheparametersofscenarioschosenandtheoutcomesofanalysis.Thisisanewtopicfororganizationsreportingtoforestsasithasnowbeenexpandedtoallthemes.Allorganizationsreportingonscenarioswillnowneedtospecifythefrequencyofassessment,selectthetypesofrisksanddrivingforcesconsideredaswellastimeframescoveredandexplaintherationalebehindtheirchoiceofscenarios.Organizationsreportingonwaterwillnowhaveamorestructuredwayofspecifyingtheparametersoftheirscenarios,suchaswhethertheyarequalitativeorquantitativeandwillalsobeexpectedtoreportonthecoverageofscenarioanalysis,whichwasnotpreviouslyrequired.Allorganizationswillalsoneedtoselectwhichbusinessprocesseshavebeeninfluencedbythescenarioanalysis,summarizetheoutcomes,anddescribeanyimplicationsonotherenvironmentalissues.Thisisamorestructuredapproachcomparedtothetextfieldsinthepast.Organizationsthathaveatransitionplanthatisnotalignedwitha1.5°Cworldwillnowbeabletodiscloseonthisplan.Organizationswillbeaskediftheyhavecommittedtoceaseactivitieslinkedtofossilfuelexpansion,andtodisclosethekeyassumptionanddependencies20onwhichthetransitionplanreliesaswellasabriefdescriptionofprogressagainstthetransitionplan.Whilethefocusremainsonclimate,organizationswillbeaskedifotherenvironmentalissueswereconsideredintheirtransitionplan.Thissetofquestionsalloworganizationstoindicatewhethertheyhaveconsideredandacteduponenvironmentalissuesatastrategiclevelforthebusiness,ratherthansolelyattheoperationallevel.Byconsideringenvironmentalrisksandopportunitiesintheirdecision-making,includingfinancialorstrategicplanning,ortransitionplanning.Organizationsthatintendtodisclosealignmentoftheirspendingand/orrevenuewiththeirclimatetransitionusingtheEUTaxonomyforSustainableActivitieswillnowhavetheopportunitytoprovideeligibilityinformationfornewactivitieseligibleunderthetaxonomyasaresultofa2023amendmenttotheClimateDelegatedAct.Thefocusofthequestionisoninternalcarbonandwaterpricing.However,thesectionhasbeenrenamed“PricingEnvironmentalExternalities”andorganizationscandiscloseinternalpricingonotherenvironmentalexternalities.Organizationsthatdisclosethattheyimplementaninternalcarbonpricewillbeaskedtoprovidefurtherdetailsasin2023.Theywillbeaskedtosummarizethemethodologyandkeyassumptionsusedwhencalculatingthepriceandifthepriceismonitoredandevaluatedtoensurethatitisachievingitsobjectives.Similarly,organi