MATERIALITY is a partner supporting the CCA research organized by the Reporting Standards Foundation, the Association of Stock Exchange Issuers and Bureau Veritas. For the last four years, the survey verifies the annual reports of all non-financial reporting companies on ten criteria related to climate change issues.
In 2021, the companies obtained an average score of 1.79 points out of 10 possible, 0.08 points less than the year before. As many as 54 companies out of 153 subject to the assessment did not receive even a fraction of the point. Only 25 companies obtained at least 5 points and 7 companies received at least 7 points, which is the level recognized by the survey organizers as the Climate Aware Company.
This year, the title of the Climate Aware 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 points), Wielton S.A. (7.58 points), ASBISc Enterprises PLC (7.25 points) and BNP Paribas Bank Polska S.A. (7.08 points).Three of these companies (CCC, LUG and Wielton) are MATERIALITY clients, whom we helped both in calculating greenhouse gas emissions and preparing a report for 2020 and in other issues related to sustainable development.
The criteria for the CCA study revolve around the correct calculation and reporting of greenhouse gas emissions and other climate change management issues. Among other things, it is checked 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 identified and analyzed risks and opportunities related to climate change, and whether the company has plans to reduce greenhouse gas emissions.
MATERIALITY supports companies in activities related to climate change, such as the calculation of greenhouse gas emissions and the preparation and implementation of plans to reduce them, identification and analysis of physical and transformational risks and opportunities related to climate change, development of climate policies and strategies, and conducting scenario analysis, i.e. the resilience of the company’s business model and strategy to climate change.
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