Dicas para responder ao CDP 2013

Transcrição

1 Dicas para responder ao CDP 2013 Carlos de Llera Senior Associate, Sustainable Business Solutions 16 de abril 2013

2 Orientações para resposta Documentação e ferramentas Documento Descrição Climate change guidance document CDP 2013 Scoring Methodology Using the Online Response System (ORS) Guidance for first time responders Climate change reporting roadmap Changes document for 2013 Documento que explica cada questão em detalhe, incluindo qual é a informação necessária a fornecer em cada caso e onde encontrar ferramentas adicionais para a construção de uma resposta. Disponível em: Metodologia de pontuação do Carbon Disclosure Project Disponível em: Documento que explica como ativar, realizar log in e utilizar o ORS, incluindo perguntas e respostas gerais. Também disponível em webinar (vídeo). Disponível em: Documento que pretende explicar às empresas que iniciam o reporte como funciona o processo de divulgação e como se relaciona com a empresa. Disponível em: Um guia para ajudar as empresas a passar de uma resposta básica para uma resposta completa. Disponível em: Um esboço das principais alterações no questionário, na metodologia de pontuação e nas orientações. Disponível em: Responding tips Documento que resume as dicas para responder ao CDP em Disponível em: 2

3 A metodologia mostra em detalhe a informação que é necessário reportar e como esta é pontuada Route Critério de pontuação de disclosure Critério de pontuação de performance 3

4 No disclosure, o Iberia 125 tem oportunidades de melhoria nas secções de riscos e oportunidades 100% 80% 60% Iberia 125 Iberia 125 CDLI Global % Global 500 CDLI Portugal 20% 0% Governance e Estratégia Verificação/Envolvimento de stakeholders Gestão de Emissões Riscos Oportunidades Reporte de Emissões 4

5 Em performance, o Iberia 125 mostra que existem oportunidades de melhoria nas áreas de Governance, Estratégia e Desempenho em emissões 100% 80% 60% Iberia 125 Iberia 125 CDLI 40% Global 500 Global 500 CDLI 20% Portugal 0% Governance Estratégia Verificação/Envolvimento de stakeholders Desempenho em emissões 5

6 Exemplo 1: Existem riscos físicos 6

7 Riscos e oportunidades 5.1d Please describe (i) the potential financial implications of the risk before taking action; (ii) the methods you are using to manage this risk; and (iii) the costs associated with these actions Ph 1 i) the potential financial implications of the risk The financial impact due to major supply chain disruption and interrupting process along the value chain due to climate change are estimating on 96 million CHF. This is estimated based on the magnitude of the impact and the potential likelihood of occurrence of decreased availability of raw materials in the supply chain due to changes in precipitations and droughts. This estimation is based on Nestlé Group Enterprise Risk Management Framework. It involves the aggregation of individual Top-Down assessments of Zones, Globally Managed Businesses, and all markets. ii) the methods you are using to manage this risk By securing the long term supply of limited supply of raw materials triggered by climate change, we will be able to continue delighting consumers with our products globally. The measures we are have taken and are taking to manage the risk: Nestlé investigates possible impacts on its activities of such changes on a case by case basis when conducting risk assessment. In addition, Nestlé has developed an exposure related database where floods and other natural hazards exposures and actions plans are documented and continuously updated. In order to assure the continuous supply of its main commodities, one of the initiatives Nestlé has in place is working with suppliers, providing training and technical assistance. Our methods include purchasing our main raw materials directly from more than small-scale suppliers in Our network of 1140 sourcing staff and agronomists and support staff offered support, training and technical assistance to the farmers who supply us. In 2009 we launched the Nestlé Cocoa Plan and in 2010, we launched the NESCAFÉ Plan to ensure we continue to receive a supply of high quality raw material. This Programme also provides support to farmers regarding climate change. By working with the Sustainable Agriculture Network, we encourage farmers to implement climate change adaptation and mitigation and promote farm's resilience to climate change. -As part of the Nestlé Cocoa Plan, we are putting our plant science expertise to work and in 2011 distributed higher-yielding, disease resistant-plantlets. In Central America region we have elaborated a list of substitution materials (for sales purposes) if the stock cover is affected. In Colombia, we have reinforce simulation exercises; and defined contingency plans for sourcing, alternative distribution routes... iii) the costs associated with these actions The cost associated with these actions are estimated in CHF 600 million until 2020 which include The Nestlé Cocoa Plan and The Nescafé Plan investment in key rural development initiatives and the investment in 2011 of USD 24.9 million of direct financial assistance. The Nestlé Cocoa Plan cost is CHF10.6 m in Finte: Resposta CDP 2012 da Nestle. Disclosure score 2012:

8 Exemplo 2: os riscos físicos não são relevantes 8

9 Riscos e oportunidades 5.1h Please explain why you do not consider your company to be exposed to risks driven by physical climate parameters that have the potential to generate a substantive change in your business operations, revenue or expenditure i) Risk statement: We have thoroughly analyzed Bayer s exposure to risks driven by changes in physical climate parameters, and found that we do not expect any physical climate parameters to change in such a way in the next 10 years that this could have the potential to generate a substantive impact in our business operations, revenues or expenditures. ii) Explanation: The analysis of our exposure to risks driven by physical climate parameters identified two potentially relevant risk drivers: changes in precipitation extremes and droughts (PR1), and changes in precipitation patterns (PR2). However, based on a thorough evaluation, including a Global Insight study on weather developments, we do not expect a significant increase in extreme weather events or significant changes in precipitation patterns due to climate change in the next 10 years that could have the potential to generate substantive change in our business operations, revenues or expenditures. Consequently, these risks are not included in Bayer s financial risk reporting and our risk management data base BayRISK. To reflect that view and to be consistent with our financial reporting, these risks are thus not considered substantive as defined by CDP. PR1: Bayer operates several sites in coastal regions (Baytown, Map Ta Phut, Caojing, Cuddalore) exposed to the risk of hurricanes. Also, several sites in Europe, North America and Asia are potentially threatened by flooding, e.g., of the river Rhine. Our Indian site may be subject to monsoons. A change in the frequency of storms and floods. iii) Risks reviewed: Bayer observes risks driven by changes in physical climate parameters, e.g., within the scope of our HSEQ management system in place at relevant sites. Risks that have been reviewed include overall changes in weather conditions and changes in extreme weather events and temperatures (e.g., droughts, hurricanes and storms, flooding). iv) Geographic areas considered: Risks were analyzed on a global scale with in-depth evaluations for relevant sites and regions as described above. These include sites in regions with potential water scarcity (e.g., sites in Spain, China, India, Thailand, USA), sites in coastal areas potentially exposed to hurricanes (e.g., Baytown, Map Ta Phut, Caojing) and sites in regions exposed to potential flooding. v) Timescale considered: We reviewed changes related to our sites exposure to weather-related risk over the past 50 years (see above) and within the next 10 years. Fonte: Resposta CDP 2012 Bayer. Disclosure Score:

10 Regras básicas de reporte segundo a metodologia do CDP Ter atenção a: Não deixar questões sem responder ou em branco. Se a resposta for Não existe ou Zero, colocar a resposta. As questões têm um limite de caracteres. Esta contagem é diferente da realizada pelo Word. Consultar as respostas daqueles peers com uma pontuação elevada ou daquelas empresas que integram o Carbon Disclosure Leadershp Index (CDLI), de modo a ver respostas de elevada qualidade. Não são avaliados os seguintes aspetos: Links a páginas externas. Documentos anexos (salvo quando especificamente pedido - verificação e reporting). Cross-references entre questões. Texto nas caixas de Further Information. Questões não respondidas ou em branco. 10

11 Dicas gerais A melhor resposta é aquela através da qual a empresa consegue demonstrar o seguinte: Compreende a questão no contexto das alterações climáticas. Responde à questão de forma adequada, cobrindo todos los aspetos especificados na Metodologia e no Guidance. Estrutura a resposta de acordo com a Metodologia. Fornece informação relevante do negócio e do setor. Fornece exemplos, casos de estudo e dados numéricos. Não fornece apenas informação copiada de outros relatórios, mas sim informação específica e adaptada às questões do CDP. Fornece informação útil, esclarecendo os stakeholders sem conhecimento abrangente do setor. Fornece informação útil e atualizada para os investidores. 11

12 PricewaterhouseCoopers /AG - Assessoria de Gestão, Lda. Todos os direitos reservados. Neste documento refere-se a PricewaterhouseCoopers /AG - Assessoria de Gestão, Lda. que pertence à rede de entidades que são membros da PricewaterhouseCoopers International Limited, cada uma das quais é uma entidade legal autónoma e independente.