Climate Change Data

Environmental Metrics

ESG Focus Areas

• Environmental
• Social
• Governance

Climate Goals & Targets

Environmental Challenges

• Limited time for SMPs and SMEs to prepare for new sustainability reporting requirements.

Mitigation Strategies

• Providing guidance and resources to help SMPs and SMEs prepare for sustainability reporting.

Supply Chain Management

Climate-Related Risks & Opportunities

Reporting Standards

Frameworks Used: CSRD, ESRS, ISSB

Third-party Assurance: Auditors or certifiers; initially limited assurance, with option for reasonable assurance later.

Environmental Metrics

ESG Focus Areas

• Climate Change
• Social
• Governance

Climate Goals & Targets

Environmental Challenges

• Difficulty in collecting primary data from value chain actors.
• Limited leverage or influence over some value chain actors.

Mitigation Strategies

• Use of estimates and proxies when primary data is unavailable.
• Leveraging secondary data sources such as sector averages and public information.

Supply Chain Management

Responsible Procurement

• Policies to prevent and control pollution by value chain actors.
• Policies against bribery and corruption for value chain actors and training for them.
• Clauses regarding the respect of fundamental human rights in contracts with value chain actors.

Climate-Related Risks & Opportunities

Reporting Standards

Frameworks Used: ESRS (European Sustainability Reporting Standards), ISSB (International Sustainability Standards Board), GRI (Global Reporting Initiative)