MATERIALITY is a supporting partner of the CCA survey organized by the Reporting Standards Foundation, the Association of Listed Companies and Bureau Veritas. For the past four years, the survey has reviewed the annual reports of all non-financial reporting companies against ten criteria related to climate change issues.
In 2021, the companies received an average score of 1.79 points out of a possible 10, 0.08 points lower than a year ago. As many as 54 companies out of 153 subject to the survey did not score even fractions of a point. Only 25 companies received a minimum of 5 points. Only 7 companies received a minimum of 7 points, the level that the survey organizers honor with the title of Climate Conscious Company.
This year, the title of Climate Conscious Company was awarded to: CCC S.A. (8.50 points), LUG S.A. (8.33 points), LPP S.A. (8.08 points), Powszechny Zakład Ubezpieczeń S.A. (7.66 pts), Wielton S.A. (7.58 pts), ASBISc Enterprises PLC (7.25 pts) and BNP Paribas Bank Polska S.A. (7.08 points). Three of these companies (CCC, LUG and Wielton) are MATERIALITY's clients, which we assisted in both the calculation of greenhouse gas emissions and the preparation of the 2020 report, as well as other sustainability issues.
The criteria for the CCA examination revolve around the proper calculation and reporting of greenhouse gas emissions and other issues of managing climate change issues. Among the things examined are whether the company has implemented a climate strategy or policy or whether climate change issues are included in its business strategy, whether the company has conducted an identification and analysis of climate change risks and opportunities, and whether the company has plans related to reducing greenhouse gas emissions.
MATERIALITY supports companies in such climate change-related activities as calculating greenhouse gas emissions and preparing and implementing plans to reduce them, identifying and analyzing physical and transformational climate change risks and opportunities, developing climate policies and strategies, and conducting scenario analysis, an analysis of the resilience of a company's business model and strategy to climate change.
The infographic can be downloaded here: CCA 2021 survey results.
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