OBJECTIVE
The objective is to help auditors and organizations gather objective evidence demonstrating:
- Climate neutrality initiatives
- Carbon footprint management
- GHG reduction activities
- Electricity decarbonisation
- Climate adaptation and resilience
- Strategic risk and opportunity management
LEADERSHIP & STRATEGY
- How has climate neutrality been integrated into business strategy?
- What climate-related objectives have top management approved?
- Is there a documented pathway toward net zero or carbon neutrality?
- How are climate-related risks and opportunities identified and reviewed?
- How does leadership monitor climate performance?
- What budget or resources have been allocated toward decarbonisation?
- How are climate commitments communicated internally and externally?
- How do climate objectives align with stakeholder expectations?
- What governance structures oversee climate action?
- How is continual improvement demonstrated regarding climate performance?
ELECTRICITY CONSUMPTION & DECARBONISATION
- What percentage of electricity consumption comes from renewable sources?
- Can the organisation demonstrate reduction in electricity intensity?
- Have energy baselines and EnPIs been established?
- What actions have been taken to reduce dependence on fossil-fuel electricity?
- Is electricity consumption monitored in real time or periodically?
- What energy efficiency projects have been implemented?
- Has the organisation installed solar, battery storage, or other renewable technologies?
- Are power outages and grid instability considered climate resilience risks?
- How are backup generators managed regarding emissions?
- Has the organisation quantified avoided emissions from renewable electricity?
CARBON MANAGEMENT
- Has the organisation calculated its carbon footprint?
- Which methodology or protocol is used (e.g., GHG Protocol, ISO 14064)?
- Are Scope 1, Scope 2, and relevant Scope 3 emissions identified?
- How are GHG emissions monitored and verified?
- What are the organisation’s largest emission sources?
- What emission reduction targets have been established?
- Can trends demonstrate year-on-year reductions?
- Are suppliers evaluated regarding climate or emissions performance?
- How are business travel and logistics emissions managed?
- Has carbon intensity per product/service/unit output been measured?
ADAPTABILITY & RESILIENCE
- Has the organisation assessed physical climate risks?
- What climate scenarios have been considered?
- How could extreme weather affect operations?
- Are emergency preparedness plans aligned with climate risks?
- How resilient is infrastructure to flooding, heatwaves, drought, or storms?
- Are critical suppliers vulnerable to climate disruption?
- What business continuity measures address climate impacts?
- How does the organisation ensure water and energy security?
- Are climate risks integrated into strategic planning?
- How are employees trained regarding climate resilience?
SAMPLES
Area – Sample KPI’s
Electricity – kWh per unit produced
Renewable energy – % renewable electricity
Carbon – tCO2e per annum
Fuel – Litres fuel consumed
Efficiency – Energy intensity reduction %
Travel – Travel emissions per employee
Waste – Waste to landfill reduction
Resilience – Climate disruptions per year
Suppliers – % suppliers climate screened
PRACTICAL IMPROVEMENTS
ELECTRICITY & ENERGY
- Solar PV installation
- LED conversion
- Motion sensors
- Smart metering
- VSD motors
- Power factor correction
- HVAC optimisation
- Battery storage systems
CARBON REDUCTION
- Fleet optimisation
- Hybrid/electric vehicles
- Reduced travel policies
- Remote work systems
- Sustainable procurement
- Waste minimisation
- Paperless systems
ADAPTATION & RESILIENCE
- Flood protection
- Heat mitigation
- Water harvesting
- Supplier diversification
- Emergency preparedness drills
- Climate scenario planning
- Infrastructure upgrades