CA 1 The company implements a process to measure its greenhouse gas emissions annually
CA 1.1 The company has a documented process for measuring its Scope 1, 2 and 3 greenhouse gas emissions annually and publishes the results.
Enable companies to take the first step in managing GHG emissions from their activities and value chain by starting to measure them. This initial foundation helps the company set targets aligned with scientific knowledge and identify the most significant opportunities to reduce its emissions. The aim is to start on a sound footing and embark on a process of continuous improvement, rather than immediately seeking a perfect result.
The company's greenhouse gas (GHG) emissions inventory is publicly available:
- During the fiscal year preceding Year 0
- Each subsequent year
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's process includes measuring GHG emissions as follows:
a) Scope 1 gross GHG emissions (in metric tonnes of CO2 equivalent),
b) Scope 2 gross GHG emissions using the geographical approach (in metric tonnes of CO2 equivalent),
c) Scope 2 gross GHG emissions via the market approach (in metric tonnes of CO2 equivalent),
d) Scope 3 gross GHG emissions (in metric tonnes of CO2 equivalent) from all relevant Scope 3 categories,
e) GHG emissions in each relevant Scope 3 category,
f) Total GHG emissions (in metric tonnes of CO2 equivalent), including:
i) Total GHG emissions calculated using a geographical approach for Scope 2 GHG emissions,
ii) Total GHG emissions calculated using a market-based approach for Scope 2 emissions.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
The company shall list the Scope 3 emission categories included and excluded from the GHG emissions inventory, providing
a justification for the excluded Scope 3 categories.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
The company details the accounting principles and tools it follows and uses to measure its emissions and all associated assumptions. a) The company follows accounting principles and tools that comply with the requirements of the GHG Protocol to measure its emissions.
b) Investment funds and investment advisory firms follow the methodology of the Global GHG Accounting and Reporting Standard for the Financial Industry (Partnership for Carbon Accounting Financials).
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
The company calculates its GHG emissions using one of the following methods:
a) A publicly available or commercially available tool,
b) An internal tool that uses emission factors from nationally or internationally recognised databases.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
CA 1.2 The company uses an independent third party to verify its annual greenhouse gas emissions inventory.
Ensure that the company:
• builds stakeholder confidence in its GHG emissions measurement,
• implements operational climate measures and actions based on reliable data.
The company's annual greenhouse gas (GHG) emissions inventory is verified by an independent, accredited third party:
a) During the fiscal year preceding Year 0,
b) Each subsequent year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
The independent third party analyses and verifies that the company's GHG emissions inventory:
a) Covers Scope 1 and 2 emissions and all relevant Scope 3 emission categories,
b) Is complete and accurate,
c) Complies with the requirements of the GHG Protocol.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions 44. a, b, c, d
To meet this requirement, BetterBusiness provides you with several practical tools.
CA 2 The company is committed to helping keep global warming below 1.5°C
CA 2.1 The company has a publicly available climate action plan.
Ensure that the company identifies the actions to be implemented to reduce its GHG emissions and contributes to the global ambition of limiting global warming to 1.5°C.
The company publishes its climate action plan on its website or uses another method to make it easily accessible to stakeholders.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Scope 1 & 2 carbon footprint assessment Environmental footprint calculation Impact web page
The company's climate action plan:
a) Commits to supporting the global ambition to limit global warming to 1.5°C,
b) Includes specific, measurable, achievable, relevant and time-bound (SMART) targets for performance and impact,
c) Specifies how the company allocates the human, technical and material resources necessary to implement its action plan,
d) Describes how the company engages and works with its stakeholders,
e) Is approved by the highest governance body.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Scope 1 & 2 carbon footprint assessment Environmental footprint calculation
The company updates its action plan every three years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Scope 1 & 2 carbon footprint assessment Environmental footprint calculation
CA 2.2 The company has targets aligned with scientific knowledge, validated by the Science Based Targets initiative (SBTi) or verified by an independent third party, to make a fair contribution to the global goal of net zero greenhouse gas emissions by 2050.
Ensure that companies set climate targets based on scientific evidence. Setting targets allows companies to see how much they need to decarbonise to align with the Paris Agreement targets, and how quickly.
The targets aligned with the company's scientific knowledge are either:
a) Validated by the Science Based Targets initiative,
b) Verified by an independent, accredited third party.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS - E1 2023 - Metrics and targets - Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation 30, 34 © B
To meet this requirement, BetterBusiness provides you with several practical tools.
The targets aligned with scientific knowledge include:
a) Net zero targets for scope 1, 2 and 3 greenhouse gas (GHG) emissions, aligned with the 1.5°C trajectory, as recommended by the Paris Agreement.
b) Short-term targets for Scope 1, 2 and 3 GHG emissions.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS - E1 2023 - Metrics and targets - Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation 30, 34 © B
To meet this requirement, BetterBusiness provides you with several practical tools.
The company shall disclose information on:
a) Its base year,
b) Its gross Scope 1 GHG emissions in the base year (in metric tonnes of CO2 equivalent),
c) Its gross Scope 2 GHG emissions during the reference year (in metric tonnes of CO2 equivalent),
d) Its gross Scope 3 GHG emissions in the reference year (in metric tonnes of CO2 equivalent) from the relevant categories.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS - E1 2023 - Metrics and targets - Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation 30, 34 © B
To meet this requirement, BetterBusiness provides you with several practical tools.
CA 2.3 The company has a climate transition plan that enables it to make a fair contribution to the global goal of net zero emissions by 2050.
Ensure that the company identifies the actions it will need to take to reduce its GHG emissions. In this way, the company gives meaning and a concrete vision to its short-term and net-zero emissions targets.
The company's climate transition plan:
a) Includes GHG emissions mitigation measures to achieve the net zero emissions target and short-term targets
aligned with scientific knowledge, in line with sub-requirement AC2.2,
b) Clearly defines roles and responsibilities,
c) Describes how the company plans to engage and work with its relevant stakeholders;
d) Includes a realistic and viable resource mobilisation plan to achieve the company's targets;
e) Includes the investment allocated to the implementation of the transition plan during the last financial year, in both cases:
i) The total amount,
ii) A percentage of the total investment during the fiscal year,
f) Details how the current or future business model contributes to the achievement of its net zero emissions target.
g) Is approved by the highest level of management.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-1 – Transition plan for climate change mitigation 14, 16 a, b, i
ESRS E1 2023 - Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies 26
ESRS E1 2023 - Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits 56 a
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company has already achieved its net zero emissions target, it shall retain:
a) Evidence that it has used credible methods for sequestering its residual emissions,
b) The amount of GHG sequestered or stored in its operations or value chain (in metric tonnes of CO2 equivalent).
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-1 – Transition plan for climate change mitigation 14, 16 a, b, i
ESRS E1 2023 - Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies 26
ESRS E1 2023 - Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits 56 a
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 4.2 | The company has adopted principles for responsible marketing and communication. |
CA 2.4 The company consults with its employees and other stakeholders to ensure a just transition in its climate transition plan.
Ensure that the company's climate transition plan is holistic and fair. This means that the company:
• seizes the opportunities that its transition plan can offer to stakeholders (including those affected by the company's transition plan),
• carefully assesses the unintended and unanticipated consequences of the measures it takes as part of its climate change mitigation actions.
The company reviews its climate transition plan to identify which stakeholders:
a) could be affected, positively or negatively, and to what extent.
b) are most vulnerable to the effects of climate change.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company takes into account stakeholders in its value chain in its climate transition plan (including at least its suppliers or stakeholders in the supply chain).
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company takes its employees into account in its climate transition plan.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
To take employees and stakeholders into account in its climate transition plan, the company:
a) Informs them of the climate transition plan,
b) Gives them the opportunity to provide feedback on the climate transition plan,
c) Tells them how it will work with them to implement the transition plan.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company incorporates the feedback into its climate transition plan and adds any just transition actions that emerge from the consultation with employees and other stakeholders.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's climate transition plan includes dedicated resources (financial and working time) and defined objectives for its actions to enable a just transition.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
CA 3 The company implements and makes progress on its climate action plan
CA 3.1 If the company has an incentive compensation system for its management team, it incorporates climate targets.
Ensure that the company's overall commitment to climate action is reflected in the incentives and actions of the management team.
The incentive system is determined either by an annual performance review or during the company's annual tax assessment.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
Social footprint calculation Scope 1, 2 & 3 carbon footprint assessment Culture Playbook
| PSG 5.4 | If the company has an incentive remuneration system for the management team, it includes social and environmental performance targets. |
The company records annual data on the value of monetary rewards it pays for climate-related performance targets of the management team (or part of it), as a percentage of the executive's salary.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
ESRS E1 2023 - Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes 13.
To meet this requirement, BetterBusiness provides you with several practical tools.
Social footprint calculation Scope 1, 2 & 3 carbon footprint assessment Culture Playbook
| PSG 5.4 | If the company has an incentive remuneration system for the management team, it includes social and environmental performance targets. |
CA 3.2 The company uses advocacy to support the global goal of net zero emissions by 2050.
Ensure that the company uses its influence beyond its own activities and value chain. Climate advocacy is essential to support and accelerate climate transition plans and to achieve the global goal of net zero emissions by 2050.
The company makes a demonstrable contribution to climate advocacy in support of the global goal of net zero emissions by 2050, through one or both of the following mechanisms:
a) Engagement in public policy,
b) Its trade associations, alliances or coalitions.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company has engaged in advocacy at least once between Year 0 and Year 3, and at least once between Year 3 and Year 5.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| GACA 1.2 | The company discloses its lobbying positions and political contributions each fiscal year. |
| GACA 2.3c | The company works with multiple stakeholders to advance social or environmental impacts, making a clear contribution. |
| GACA 2.3d | The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution. |
The company's advocacy work promotes climate policies that are based on scientific knowledge and aligned with the global goal of net zero emissions by 2050.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| GACA 1.2 | The company discloses its lobbying positions and political contributions each fiscal year. |
| GACA 2.3c | The company works with multiple stakeholders to advance social or environmental impacts, making a clear contribution. |
| GACA 2.3d | The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution. |
The company identifies the specific outcomes it wishes to achieve through its climate advocacy.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| GACA 1.2 | The company discloses its lobbying positions and political contributions each fiscal year. |
| GACA 2.3c | The company works with multiple stakeholders to advance social or environmental impacts, making a clear contribution. |
| GACA 2.3d | The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution. |
The company allocates resources (financial or working time) to its climate advocacy actions.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| GACA 1.2 | The company discloses its lobbying positions and political contributions each fiscal year. |
| GACA 2.3c | The company works with multiple stakeholders to advance social or environmental impacts, making a clear contribution. |
| GACA 2.3d | The company promotes public policy aimed at advancing social or environmental impacts, with a clear contribution. |
CA 3.3 The company is advancing its climate action plan and evaluating its effectiveness.
Advance the company's implementation of its climate strategy and action plan and ensure that its actions deliver the expected results. The objective of the action plan is to enable the company to assess, learn and engage in a process of continuous improvement.
The company makes a demonstrable contribution to climate advocacy in support of the global goal of net zero emissions by 2050, through one or both of the following mechanisms:
a) Engagement in public policy,
b) Its trade associations, alliances or coalitions.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company has engaged in advocacy at least once between Year 0 and Year 3, and at least once between Year 3 and Year 5.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's advocacy work promotes climate policies based on scientific knowledge and aligned with the global goal of net zero emissions by 2050.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
Medium
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
CA 3.4 The company is making progress on its climate transition plan and evaluating its effectiveness.
Advance the company's implementation of its climate action plan and ensure that its actions deliver the expected results.
The company records progress towards its short-term and net zero emissions targets in both:
a) Metric tonnes of CO2 equivalent,
b) As a percentage of its base year emissions.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-1 - Transition plan for climate change mitigation 16 j
ESRS E1 2023 - Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies 26
ESRS E1 2023 - Disclosure Requirement E1-7 - GHG removals and GHG mitigation projects financed through carbon credits 56 a
To meet this requirement, BetterBusiness provides you with several practical tools.
The company:
a) Implements actions aligned with the latest version of its climate action plan,
b) Continues to set short-term targets every five years.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-1 - Transition plan for climate change mitigation 16 j
ESRS E1 2023 - Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies 26
ESRS E1 2023 - Disclosure Requirement E1-7 - GHG removals and GHG mitigation projects financed through carbon credits 56 a
To meet this requirement, BetterBusiness provides you with several practical tools.
Where the climate transition plan has been ineffective, the company evaluates the plan and records:
a) The lessons it has learned,
b) What it plans to do differently,
c) How it has updated its transition plan.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-1 - Transition plan for climate change mitigation 16 j
ESRS E1 2023 - Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies 26
ESRS E1 2023 - Disclosure Requirement E1-7 - GHG removals and GHG mitigation projects financed through carbon credits 56 a
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company has achieved its net zero emissions target, it:
a) Ensures the permanent sequestration of all its residual emissions,
b) Maintains the sequestrations and emissions reductions it has achieved,
c) Records the amount of greenhouse gas (GHG) emissions sequestered or stored as part of its activities or value chain (in metric tonnes of CO2 equivalent).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-1 - Transition plan for climate change mitigation 16 j
ESRS E1 2023 - Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies 26
ESRS E1 2023 - Disclosure Requirement E1-7 - GHG removals and GHG mitigation projects financed through carbon credits 56 a
To meet this requirement, BetterBusiness provides you with several practical tools.
CA 3.5 The company is implementing actions for a just transition.
Ensure that the company implements actions for a just transition and monitors progress to ensure the effectiveness of its efforts.
Following consultation with employees and stakeholders on its climate transition plan (in AC2.4), the company records its actions in favour of a just transition.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| CA 2.4 | The company consults with its employees and other stakeholders to ensure a just transition in its climate transition plan. |
CA 3.6 The company is publicly reporting on the progress made under its climate action plan.
Ensure that the company reports transparently on its climate performance to its stakeholders and is accountable for its commitments and strategies. Communicating honestly about the company's successes and failures in climate action helps to strengthen the bond of trust with its stakeholders.
The company reports on the progress made under its climate action plan on its website or through another means that allows stakeholders to easily access it.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Scope 1, 2 & 3 carbon footprint assessment Environmental footprint calculation Impact web page
In its reports, the company publishes:
a) Its performance,
b) The actions taken to achieve its objectives.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Scope 1, 2 & 3 carbon footprint assessment Environmental footprint calculation Impact web page
CA 3.7 The company publishes annual progress reports on its climate transition plan.
Ensure that the company reports transparently on its climate performance to its stakeholders and is accountable for its commitments and strategies. Communicating honestly about the company's successes and failures in climate action helps to strengthen the relationship of trust with its stakeholders.
The company's progress in relation to its climate transition plan is publicly available, including:
a) Its GHG emissions inventory, comprising the following:
i) Scope 1 gross GHG emissions (in metric tonnes of CO2 equivalent),
ii) Scope 2 gross GHG emissions by geographical approach (in metric tonnes of CO2 equivalent),
iii) Scope 2 gross GHG emissions via the market approach (in metric tonnes of CO2 equivalent),
iv) Scope 3 gross GHG emissions (in metric tonnes of CO2 equivalent),
v) GHG emissions in each relevant category of scope 3
vi) Total GHG emissions (in metric tonnes of CO2 equivalent) calculated using a geographical approach for
scope 2 GHG emissions,
vii) Total GHG emissions (in metric tonnes of CO2 equivalent) calculated using the market approach for GHG emissions
from scope 2.
b) Its net zero emissions target and short-term targets for reducing emissions from scope 1, 2 and 3,
c) Its progress towards its short-term and net-zero targets, including:
i) In metric tonnes of CO2 equivalent,
ii) As a percentage of its emissions compared to its base year.
d) The actions taken to achieve its targets.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS - E1.
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 4.2 | The company has adopted principles for responsible marketing and communication. |