Tag Archives: Standard

Discover the linkage between GRI and CDP


Main findings

All information requested in the CDP Climate Change Questionnaire can be reused in a GRI G4-based report, on the condition that the climate change related Aspects[1] (Energy, Emissions, Products and Services, Public Policy) have been identified as material. Material means that the topic is relevant for the company while has impacts on the stakeholder that the company tries to manage.

Under GRI Guidelines, there are two types of information that can be reported: General Disclosures, giving information about the overall economic, social and environmental background, and Specific Disclosures, under which organizations report on the topics/aspects considered material.

In this sense, G4 General Disclosures have a broader meaning than the CDP corresponding questions, and can then be reused in the CDP questionnaire and adapted to the context of climate change, while the other way around is trickier, as CDP questions are only linked to climate change.

For the Standard Disclosures, we recommend to directly consult the document. All details and matching tables can be found here: https://www.globalreporting.org/resourcelibrary/GRI-G4-CDP-2016-Climate-Change-Linkage-Document.pdf?dm_i=4J5,4509P,LP4UW0,F1FH5,1

Linking standards: a relevant reporting approach

In the linkage document, GRI and CDP explain the importance of aligning on international recognized standards and to merge them whenever possible. We at DFGE also support this approach through our Sustainability Intelligence Model. Indeed, documents can be reused to answer different requests, which can be time-saving for companies. It is important to answer through recognized standards as they are usually multi-stakeholder and independent, assuring a representation of all parties in an objective and unbiased way. Moreover, standards are a tool to compare the performances of various companies and to identify best practices.

How to answer CDP or GRI

CDP and GRI are sustainability reporting frameworks, meaning that companies need to implement some actions before being able to report anything. DFGE can help you define and implement your actions. Also, DFGE can support you through the CDP process via assessing your carbon footprint, answering the questionnaire or performing a response check. In addition, DFGE can define the report contents according to GRI. Please feel free to contact us for more information at info@dfge.de

More information about CDP:  https://www.cdp.net/en-US/Pages/HomePage.aspx
More information about GRI: https://www.globalreporting.org/Pages/default.aspx

[1] The word Aspect is used in the GRI Guidelines to refer to the list of subjects covered by the Guidelines (e.g., Energy, Emissions, Products and Services)


CDP Climate Change – revised questionnaire for 2016 and new scoring methodology


The CDP (Carbon Disclosure Project) has updated its methodology for the year 2016 regarding the CDP Climate Change questionnaire.

What is CDP?

Through CDP, around 6,000 organizations disclose their greenhouse gases emissions and other environmental KPIs, on the request of the shareholders or their clients. Through measurement, organizations are expected to better manage climate change mitigation.

What are the main changes?

  • Change in Climate Change scoring methodology. There will no longer be a disclosure score and a performance band, but one score, which will be located on a four-band scale: leadership (A), management (B), awareness (C), disclosure (D), like already introduced for the CDP water program in 2015. Answers to the CDP questions may be eligible to points in the four scoring categories disclosure, awareness, management, leadership. At least 75% of points must be scored on a certain scoring level in order to advance to the next higher lever.
  • Alignment with GHG protocol for Scope 2 emissions. Organizations now need to explain if the figures are market-based or location-based. Location-based means that the calculation is based on a figure reflecting the geographical electrical grid. For market-based, this figure reflects the emissions of the product, or the supplier. As figures need to be comparable, organizations need to select one of the option and convert the figures from the 2015 report or figures for the new 2016 report accordingly
  • Renewable energy. Organizations have now the possibility to report their renewable energy production and consumption, as well as any renewable energy targets.
  • Science-based targets. Company now need to specify whether their reduction target is science-based, meaning in alignment with climate science recommendations and scenarios, to keep global warming below 2°C.
  • Management fee: Companies from North America and Western Europe responding in the CDP Investor Program will be charged a management fee to contribute to the funding of the CDP project. The basic fee is set at 2.475 EUR, with the option to make a higher contribution, or to choose a subsidized, lower fee. First-time responders, as well as companies responding to their customers via the Supply Chain Program do not need to pay a fee.

For more information, please consult:

Changes & Rationale Document: https://www.cdp.net/Documents/Guidance/2016/CDP-Climate-Change-changes-document-2016.pdf

CDP 2016 Climate Change scoring methodology Introduction:  https://www.cdp.net/Documents/Guidance/2016/CDP-climate-change-scoring-methodology-2016.pdf

Scoring introduction 2016: https://www.cdp.net/Documents/Guidance/2016/Scoring-Introduction-2016.pdf

Accounting of scope 2 emissions: https://www.cdp.net/Documents/Guidance/2016/CDP-technical-note-Accounting-of-Scope-2-Emissions-2016.pdf

As a CDP official partner, the DFGE is happy to provide more details on these changes and help your organization adapt to them. With our in-depth CDP Response Review, you can make sure you cover all requirements from the new questionnaire and scoring methodology. Please contact us at info@dfge.de or +49.8192.99733-20



Understand GRI in 2 minutes

What is the purpose of GRI?

GRI (Global Reporting Initiative) is an internationally recognized standard for CSR reporting to help organizations set goals, measure performance, and manage change in order to make their operations more sustainable. The guidelines are now in their 4th version (G4).

G4 process in a few words:
– Identify your company’s “Material Aspects”, e.g. the environmental, social and other CSR impacts that your organization is facing and how they relate to the broader sustainability context. In this sense, you will be focused only on what truly matters and how it impacts your stakeholders. When defining such issues, it is fundamental to consult them to match your organization’s priorities with theirs. This step is also called “Defining Report Content”.
– Prepare the data to be submitted in the report: the “General Standard Disclosures” (including “Material Aspects” and “Stakeholder Engagement”) and “Specific Standard Disclosures”, whose contents will depend on the “Identified Material Aspects”. Here you can choose the extent to which your company wishes to report, with “Core” and “Comprehensive” option. During this step, “Principles for Quality” are to be complied to make sure that the report is comparable, accurate, understandable,…
Write and shape the report. You can choose any structure, for instance according to your strategy’s pillars. You just need to include the GRI index showing the indicators can be found. If the report is not complete, a given statement will be added.
Publish your report and notify GRI.

What are the benefits?

  • Identify CSR priorities
  • Track performance
  • Benefit from competitive advantage
  • Enhance relations with stakeholders
  • Facilitate comparability

DFGE is happy to answer your questions and provide more support.

For more information, please consult the GRI-Website or check this video focusing on the differences between GRI3 and GRI4:

Get ready for the new version of ISO 14001:2015

ISO 14001 is an internationally recognized standard for environmental management systems. Since 2012, a technical committee has been revising the existing norm to publish a new version in September 2015.

How will it impact certified companies?

  • Companies certified in accordance with ISO 14001 former versions (2004 or the amended version of 2009) are given a three-year period to adapt their environmental management system according to the 2015 version.
  • All certificates in accordance with 14001:2004 will be invalid from 15/09/2015

What are the main changes of this version?

  • Integrated approach with other standards like ISO 9001 by using the same definitions and terms
  • A more strategic environmental management by identifying and leveraging opportunities that are beneficial to the environment and the company
  • New clause on leadership with specific roles to promote environmental management within the organization
  • A focus on protecting the environment through committing to proactive initiatives
  • A focus on objectives measurement and change
  • A new requirement on communication
  • An extension of the scope of application: the organization also needs to take into account product design and development as well as controlling outsourced processes

For more information you can review: http://www.iso.org/iso/iso14001_revision or watch the ISO video

The DFGE is happy to help you to align your environmental management with the new framework http://www.dfge.de  

Greenhouse Gas Protocol: Neue Scope 2-Guidance veröffentlicht

Financial Planning Pen and Calculator

Nach langen und teils intensiven Abstimmungen hat das Greenhouse Gas Protocol nun seine finalen Richtlinien für die Berechnung von Scope 2-Emissionen vorgestellt.

(http://www.ghgprotocol.org/scope_2_guidance ).

Die DFGE war als Mitglied der GHG Protocol Stakeholder-Gruppe an der Entwicklung und Abstimmung beteiligt

Das Greenhouse Gas Protocol (GHG Protocol) ist eine Initiative von WRI und WBCSD, die einheitliche und detaillierte Standards für die Berechnung von Treibhausgas-Emissionen erarbeitet.

Als Scope 2 bezeichnet man dabei alle Emissionen, die indirekt durch den Energiebezug von Unternehmen oder Organisationen entstehen – also beispielsweise bei der Strom- oder Fernwärmeproduktion in Kraftwerken.

Problem: Zuordnung der Energieproduktion

Größter Diskussionspunkt ist hier die Berechnung der zugehörigen Emissionen. Je nach dem, wie der Strom erzeugt wird (z.B. erneuerbar vs. fossil, Braunkohle- vs. Gaskraftwerk) fallen mehr oder weniger Treibhausgas-Emissionen pro kWh an – der sogenannte Emissionsfaktor. Continue reading

GHG Protocol – Standard on Quantifying and Reporting the Avoided Emissions of Products

The WRI/GHG protocol is currently scoping to deliver a standard methodology to quantify and report avoided emissions of products. So a company can calculate avoided emissions for goods and services.

Several companies already report avoided emissions on a corporate and company level. Several guidances for industries are available.

The DFGE follows the principle of physical emissions. Offering a calculation for the real physical emissions and a clear and separate calculation for any avoided emissins or green energy activities. The DFGE developed a gross/net methodology to allow companies to be fully compliant with any current standards thus been able to show their activities in terms of avoided emissions. For both – corporate and product emission calculations.

The Green House Gas Protocol is currently analyzing the stakeholders and started a survey. Further information can be found here.

Tag der Umwelt 2012

Am 5. Juni ist es wieder so weit. Seit 1976 begeht die Deutsche Wirtschaft den “Tag der Umwelt”, der in Erinnerung an den Eröffnungstag der UN-Konferenz zum Schutz der Umwelt am 5. Juni 1972 in Stockholm gefeiert wird.

Vor allem der Bereich der Logistik muss sich noch intensiver mit Nachhaltigkeitsthemen auseinander setzen. So berichtet Carsten Dieck, Leiter des Regionalbereichs Nord/West der HypoVereinsbank München in den VDI Nachrichten Nr. 22 “Zu den ohnehin zunehmenden ökonomischen Zwängen kommen verschärft gesetzliche Vorgaben zur Reduzierung der der beim Transport anfallenden Emissionen hinzu”. Gerade große Logistik-Dienstleister wie Hermes, DHL, UPS oder Schenker gehen mit Strategien rund um das Thema Emissionsmanagement und Minderung stark in die Öffentlichkeit.

Die einheitliche Norm zur Berechnung von Treibhausgasemissionen von Transportdienstleistungen (DIN EN 16258) welche voraussichtlich im Herbst 2012 finalisiert wird, trägt sicherlich auch zu einer deutlich stärkeren Wahrnehmung des Themas im Bereich der mittelständischen Speditionen bei. Mit der Norm ist ein einheitliches Instrument geschaffen, dass es Kunden ermöglicht in Ausschreibungen oder für Nachhaltigkeitsberichte CO2-Werte nach einem definierten Standard zu fordern.

Foto: http://www.freedigitalphotos.net