{"id":1290,"date":"2024-11-18T12:44:00","date_gmt":"2024-11-18T11:44:00","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?p=1290"},"modified":"2025-12-03T19:19:59","modified_gmt":"2025-12-03T18:19:59","slug":"climate-conscious-companies","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/spolki-swiadome-klimatycznie\/","title":{"rendered":"Climate-conscious companies"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The CCA study is conducted by <a href=\"https:\/\/seg.org.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Association of Stock Exchange Issuers<\/a>, <a href=\"https:\/\/standardy.org.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Reporting Standards Foundation<\/a> and <a href=\"https:\/\/www.bureauveritas.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Bureau Veritas<\/a> with the support of <a href=\"https:\/\/pl.materiality.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">MATERIALITY,<\/a> and <a href=\"https:\/\/energopomiar.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Energy measurement<\/a>. I was its originator and, together with Micha\u0142 Stalmach, the author of the criteria. When we were developing them, we wanted to assess as objectively as possible the extent to which companies are ready to report reliably on their impact on climate change. That is why this is a study of awareness rather than climate responsibility.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companies are assessed on the basis of their published reports according to ten criteria. These relate to issues such as the methodology and accuracy of reported greenhouse gas emissions calculations, disclosure of climate change risks and opportunities, and the integration of climate change issues into the company's strategy and management processes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Up to 10 points can be obtained in the survey. Only two companies managed to do so: CCC and LPP (the former repeating last year's achievement). Thirteen companies scored at least 9 points. Forty-six companies scored at least 7 points, thus earning the title of climate-conscious company. In the latest edition, reports from 164 companies were evaluated. The less positive side of the survey results is as follows: the average score for the entire population was only 4.31 points, 54 companies recorded a decline in their scores compared to last year, and 12% did not score any points.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When developing the assessment criteria for the CCA study, we were not yet familiar with the future ESRS standards, as we had all just completed our first year of reporting in accordance with the NFRD directive. However, when comparing the criteria to the requirements contained in the ESRS E1 standard, many similarities can be found. In fact, achieving a high score in the CCA study is a good indication that the company should be able to cope with climate reporting in the era of the CSRD directive with little additional work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Climate-conscious companies should therefore be able to sleep (relatively) soundly, but if someone scored low and did not address climate change issues during 2024, they have reason to be concerned. Now is also the time for companies that will only be required to report in 2025 to prepare thoroughly for reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The full results of the CCA study are available <a href=\"https:\/\/seg.org.pl\/aktualnosci\/regulacje\/wyniki-6-edycji-badania-spolek-swiadomych-klimatycznie-cca#permissionDenied\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">on the SEG website<\/a>. I encourage you to familiarize yourself with them and compare the criteria with the requirements of the ESRS E1 standard yourself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Climate change is an issue that will prove important for many companies, but it is not the only area for which they need to prepare their reporting. As companies increasingly delve into the individual ESRS standards, more and more questions arise. We are currently preparing a solution that will address this need to clarify what the individual complex provisions of the standards are all about. But more on that next week ?<\/p>","protected":false},"excerpt":{"rendered":"<p>At the beginning of November, the results of the Corporate Climate Crisis Awareness study were announced. Among the 46 companies that were awarded the title of climate-conscious company, six are MATERIALITY clients. The study, which has been conducted since 2018, shows a gradual improvement in results each year, but there are also reasons for concern. How does the CCA study relate to the reporting requirements contained in the ESRS standards?<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[41],"class_list":["post-1290","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-wskazniki-esg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sp\u00f3\u0142ki \u015bwiadome klimatycznie &#8226; MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/climate-conscious-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sp\u00f3\u0142ki \u015bwiadome klimatycznie &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Na pocz\u0105tku listopada og\u0142oszone zosta\u0142y wyniki badania \u015bwiadomo\u015bci klimatycznej sp\u00f3\u0142ek gie\u0142dowych (corporate Climate Crisis Awareness study). W\u015br\u00f3d 46 sp\u00f3\u0142ek, kt\u00f3re uzyska\u0142y tytu\u0142 sp\u00f3\u0142ki \u015bwiadomej klimatycznie 6 to klienci MATERIALITY. W prowadzonym od 2018 r. badaniu co roku nast\u0119puje stopniowa poprawa wynik\u00f3w, s\u0105 jednak jednocze\u015bnie powody do niepokoju. 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