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Comparison of Net-Zero Questionnaires
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The Net-zero Ambition Disclosure (NAD) Tool is in the yellow column (column C). Its questions are based on questions asked in other frameworks to the right of them.
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Question Topic Net-zero Ambition Disclosure (NAD) ToolCDP
Climate Disclosure Framework for SMEs		United Nations
Race to Zero		Science
Based Targets initiative (SBTi)		Task Force on Climate-Related Financial Disclosures (TCFD)Environment and Climate Change Canada (ECCC)
Net-Zero Challenge		 Canadian Treasury Board Secretariat (TBS)
RFI for Disclosure of Emissions
and the Setting of Reduction Targets		UK PPN 06/21
Standard for Supplier Completion of Carbon Reduction Plans.		WWF
Example Questionnaire for Suppliers
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(Based on the best and most SME-friendly questions
in the other questionnaires)		Preliminary Participation Checklist Questionnaire
Comprehensive Participation Checklist Questionnaire
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Generates a % score on each topic and overall.
Scores on some questions and topics are weighted. The scores determine the number of points earned by the supplier on this heavily-weighted criteria in the bid appraisal.		Shall / MustShould / Optional Signatories pledge to commit to …Criteria and Recommendations Guidance on Metrics and TargetsMinimum RequirementOptional / Contextual Information Possible questionsFor all suppliers doing at least £5 million per annum of business with the UK goverenment."It is OK to say no or be unclear of the answers to these questions. We are just trying to assess your progress in this area."
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Scope 1
from combustion in owned or controlled boilers, furnaces, vehicles, etc.
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Reporting year / current
GHG emissions inventory		□ We currently monitor and record our absolute Scope 1 emissions. (Y/N)

□ We use a standard methodology to calculate our Scope 1 emissions. (Y/N)
e.g., the GHG Protocol 		• Absolute gross emissions (MT CO2e)
• Calculation methodology
• Any exclusions and their magnitude
• Mechanisms to confirm the accuracy and integrity of emissions data 		• Emissions Intensity: MT CO2e per unit of physical activity or per unit of revenue
• Breakdown of emissions from controlled boilers, furnaces, vehicles, etc.		For participants with facilities reporting to Canada’s Greenhouse Gas Reporting Program (GHGRP), what were the total amount of emissions, in absolute terms, from all of these facilities reporting to that program OR what are the total scope 1 emissions for your Canadian facilities and operations, for the base year
Note: Companies that do not report to the GHGRP can indicate an answer of zero. Companies that are using a Canadian-only GHG emissions inventory, as indicated in question 4, are exempt from this question, since they must provide their total scope 1 GHG emissions as per question 7.)		• Does your company have a recent annual GHG emissions inventory for scope 1 emissions that follows the requirements as stipulated in the Technical Guide?
• If yes, has your company had its most recent annual GHG emissions inventory validated and verified by a recognized third-party verification body?
• If yes, is the most recent annual GHG emissions inventory clearly compared to the baseline GHG emissions inventory?
• If yes, are any emission reductions clearly highlighted?		• Does your organization quantify its Scope 1 GHG emission inventory?
• If yes, what standards or initiatives does your organization currently use to complete its GHG emissions inventory?
• Does your organization work with any third-party organization(s) to complete its GHG emissions quantification, verification and disclosure, and if so, which?
• If no, does your organization have plans to begin GHG emissions quantification for its GHG emissions inventory in the next two years?		• Total Scope 1 emissions (tCO2e) in the reporting year.• What are your total Scope 1 emissions in Tonnes CO2e for this reporting year?

• Have you used a reporting tools or platforms to calculate your emissions data?
• What methodology have you used to calculate your emissions data? If you used a tool, it should detail the methodology used to calculate data.

(Note that thiese questions are in general, are asked only once, and are not specific to any Scope)
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Base year
GHG emissions		□ We have chosen a base year and express our Scope 1 targets as a percentage reduction from absolute Scope 1 emissions that year. (Y/N) • What year
• Absolute emissions (MT CO2e) 		Choose the most recent year for which data are available.• Did your company already have an established GHG emissions inventory baseline prior to joining the Net-Zero Challenge?
• If yes, is your company using this already established GHG emissions inventory baseline in its net-zero plan and do you indicate the base year?
• If no, has your company now developed a GHG emissions inventory baseline, and does the base year fall within 5 years of submitting this Participation Checklist?
• Has your company developed a GHG emissions inventory baseline for Scope 1 emissions including the year, in absolute terms?		• Does your company include land-use change emissions in your Scope 1 GHG emissions inventory baseline?
• Has your company had its Scope 1 baseline GHG emissions inventory validated and verified by a recognized third-party verification body?		• Total Scope 1 emissions (tCO2e) in the baseline year.• What are your total Scope 1 emissions in Tonnes CO2e for your baseline year?

• What is the baseline year that you will compare to?

(Note that this question is in general, is asked only once, and is not specific to any Scope)
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Targets
for GHG reductions		□ We have a net-zero target to reduce our Scope 1 emissions by 100%, relative to emissions in our base year, by 2050 or earlier, regardless of organization growth. (Y/N)

□ We have a net-zero target to reduce our Scope 1 emissions by 50%, relative to emissions in our base year, by 2030 or earlier, regardless of organization growth. (Y/N)

□ We have a net-zero target to reduce our Scope 1 emissions by a specific %, relative to emissions in our base year, within the next 2 years, regardless of organization growth. (Y/N) 		• Target type (absolute, intensity, net-zero)
• Year the target was set
• Target year
• Targeted % reduction from base year emissions in the target year
• % Target achieved in reporting year
• For a net-zero target, include a near-term emissions reduction target aligned with science
• Whether the target is science-based and/or Race to Zero aligned
• Dependance on neutralization / carbon removal activities
• If no targets, explain why not and whether they intend to set targets in the next two years		• Long term emissions target to reach net zero Scope 1 GHG emissions by 2050 at the latest.
• One mid-term target to reduce GHG emissions by 50% by 2030 at the latest from a base year not more than 2 years back in time.
• Annually publish progress towards interim and long-term targets. Reports can be published through the use of any public channel. Reports should not only provide progress being made towards targets, but also how that progress has been made.		• At a minimum, scope 1 targets must be consistent with the level of decarbonization required to keep global temperature increase to well-below 2°C compared to pre-industrial temperatures, though companies are encouraged to pursue greater efforts towards a 1.5°C trajectory.
• Targets that combine scopes (e.g. 1+2 or 1+2+3) are permitted.
• Publicly report company-wide GHG emissions inventory and progress against published targets on an annual basis.
• Targets must be reviewed, and if necessary, recalculated and revalidated, at a minimum every 5 years. SBTi recommends that companies check their target-related projections annually.		• Organizations may find it useful to disclose medium-term or long-term targets for 2030
and 2050, which have become key target dates following the publication of the IPCC’s Special
Report on Global Warming of 1.5°C. This report noted that in order to limit global warming to
1.5°C “global net human-caused emissions of carbon dioxide (CO2) would need to fall by about
45 percent from 2010 levels by 2030, reaching ‘net zero’ around 2050.
• Organizations should report on climate-related targets on at least an annual basis, including any new targets as well as progress against existing targets.
• The organization’s reporting is subject to independent review or third-party assurance.		• Does your company have a publicly announced Scope 1 net-zero target for 2050 or earlier?
• Does your company’s net-zero target cover scope 1 emissions from its global operations?
• If no, does your company’s net-zero target cover scope 1 emissions from only its Canadian operations?
• Does your company have a publicly announced first interim target for Scope 1 emissions, anchored to a specific year (i.e. 2030)?
• If yes, is the date of the first interim target set at least five years after joining the Net-Zero Challenge, but no later than the year 2035?
• Does the first interim target for scope 1 emissions meet the minimum ambition threshold, as stipulated in Section 6.2.2 Target Threshold of the Technical Guide?
• Is the first interim target for scope 1 emissions at least a 40% GHG emissions reduction target relative to the baseline?
• Are the interim targets for scope 1 emissions absolute reduction targets?
• Does your company have a publicly announced second interim target for Scope 1 emissions, anchored to a specific year (i.e. 2040)?
• If yes, is the date of the second interim target set at least five years after the first interim target, but no later than the year 2045?
• Are the interim targets for scope 1 emissions absolute reduction targets?		• Does your organization have GHG reduction targets for Scope 1 emissions?
• If yes, what is the level of ambition of your targets? (i.e., 2030 Net Zero, under 1.5°C warming, etc.)
• What national or international standard(s) or initiative(s) does your organization currently use for its reduction targets?
• Have you heard of the Government of Canada’s proposed Net-Zero Challenge initiative? If yes, does your organization have the intention to participate in the Challenge?
• If the answer to Question 1 is no, does your organization have plans to set GHG reduction targets in the next two years?		• We are committed to achieving Net Zero emissions by 20XX.
• We project that carbon emissions will decrease over the next five years to XX tCO2e by 20XX. This is a reduction of XX%.

(Note that this implies total Scope 1, 2, and 3 emissions, and the year should be 2050 or earlier. Progress to net-zero should be shown as a graph.)		• Does your company have emission reduction targets?
• If so, what are they?
• Are they absolute or intensity reduction targets?

(Note that this question is in general, is asked only once, and is not specific to any Scope)
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Planned actions
to reach targets		□ We participate in a third party net-zero assessment and / or challenge that includes Scope 1 emissions. (Y/N)
e.g., Canadian Net-Zero Challenge, UN Race to Zero, CDP, Science-Based Targets initiative (SBTi)

□ We plan to take action in the next two years, or sooner, to substantially reduce our Scope 1 emissions in each relevant category, other than purchasing carbon offsets. (Y/N)
Describe one action you plan to take, by when, and expected percentage reduction of Scope 3 GHGs as a result. (See the Action Worksheet for sample actions.)		• Description of action/initiative type (e.g., operational efficiency, process efficiency, low carbon energy consumption, etc.)
• Initiative start date
• If no initiatives, explain why not		• Estimated annual emissions savings as a result of action taken
• How emissions in the reporting year
have changed compared to previous years, why, and reason(s) for any deviation from set target(s).		• A plan demonstrating how interim and long term targets will be met (provided within 12 months of joining Pledge To Net Zero. The plan must provide details regarding the organizations progress and the steps which are expected to be taken.
• Immediate action within months to reduce emissions and meet mid-term target. 		• The use of offsets must not be counted as emissions reduction toward the progress of companies’ science-based targets.
• Immediate action within months to reduce emissions and meet mid-term target. 		• A transition plan should articulate specific initiatives and actions the organization will undertake to effectively execute the transition plan, including regular milestones. For example, the transition
plan may articulate how an organization plans to reduce Scope 1 GHG emissions by investing
in new technologies and processes or by encouraging suppliers to reduce GHG emissions in their operations.		• The following environmental management measures and projects have been completed or implemented since the 20XX baseline. The carbon emission reduction achieved by these schemes equate to XX tCO2e, a XX%ge reduction against the 20XX baseline and the measures will be in effect when performing the contract.
• Briefly provide details of some of any likely/proposed future carbon reduction projects.

(Note that these are not Scope specific.)
• Have you sent your emission data to be checked or verified by a third party?
i.e. a consultant, or a group like CDP. Not to be confused with your targets
• Have your targets been approved by a third party?
I.e. the Science-Based Targets Initiative (SBTi)?

(Note that these questions are in general, are asked only once, and are not specific to any Scope)
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Scope 2
from electricity purchases and purchased heat, steam and cooling
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Reporting year
GHG emissions inventory		□ We currently monitor and record our absolute Scope 2 emissions. (Y/N)

□ We use a standard methodology to calculate our Scope 2 emissions. (Y/N)
e.g., the GHG Protocol 		• Absolute gross emissions (MT CO2e)
• Calculation methodology (location-based and/or market-based)
• Any exclusions and their magnitude
• Mechanisms to confirm the accuracy and integrity of emissions data 		• Emissions Intensity: MT CO2e per unit of physical activity or per unit of revenue
• Breakdown of emissions from purchased electricity, heat, steam and cooling		Does your company have a recent annual GHG emissions inventory for scope 2 emissions that follows the requirements as stipulated in the Technical Guide?
• If yes, has your company had its most recent annual GHG emissions inventory validated and verified by a recognized third-party verification body?
• If yes, is the most recent annual GHG emissions inventory clearly compared to the baseline GHG emissions inventory?
• If yes, are any emission reductions clearly highlighted?		• Does your organization quantify its Scope 2 GHG emission inventory?
• If yes, what standards or initiatives does your organization currently use to complete its GHG emissions inventory?
• Does your organization work with any third-party organization(s) to complete its GHG emissions quantification, verification and disclosure, and if so, which?
• If no, does your organization have plans to begin GHG emissions quantification for its GHG emissions inventory in the next two years?		• Total Scope 2 emissions (tCO2e) in the reporting year.• What are your total Scope 2 emissions in Tonnes CO2e for this reporting year?

• Have you used a reporting tools or platforms to calculate your emissions data?
• What methodology have you used to calculate your emissions data? If you used a tool, it should detail the methodology used to calculate data.

(Note that thiese questions are in general, are asked only once, and are not specific to any Scope)
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Reporting year
energy consumption		(No questions)• Total energy consumption
(purchased and/or self-generated)
• % of energy from purchased and self-generate renewable energy 		• Details of their renewable energy consumption (i.e., is it self-generated, green tariff, wind, water, solar, geothermal,
biofuels, etc.)		Targets to actively source renewable electricity at a rate that is consistent with 1.5°C scenarios are an acceptable alternative to scope 2 emission reduction targets. The SBTi has identified 80% renewable electricity procurement by 2025 and 100% by 2030 as thresholds (portion of renewable electricity over total electricity use) for this approach. Companies that already source electricity at or above these thresholds shall maintain or increase their use of renewable electricity to qualify.
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Base year
GHG emissions		□ We have chosen a base year and express our Scope 2 targets as a percentage reduction from our absolute Scope 2 emissions that year. (Y/N)• What year
• Absolute emissions (MT CO2e) 		Companies shall disclose whether they are using a location- or market-based approach as per the GHG Protocol Scope 2 Guidance to calculate base year emissions and to track performance against a science-based target.• Did your company already have an established GHG emissions inventory baseline prior to joining the Net-Zero Challenge?
• If yes, is your company using this already established GHG emissions inventory baseline in its net-zero plan and do you indicate the base year?
• If no, has your company now developed a GHG emissions inventory baseline, and does the base year fall within 5 years of submitting this Participation Checklist?
• Has your company developed a GHG emissions inventory baseline for Scope 2 emissions including the year, in absolute terms?
• Does your company include land-use change emissions in your Scope 2 GHG emissions inventory baseline?
• Has your company had its Scope 2 baseline GHG emissions inventory validated and verified by a recognized third-party verification body?		• Total Scope 2 emissions (tCO2e) in the baseline year.• What are your total Scope 2 emissions in Tonnes CO2e for your baseline year?

• What is the baseline year that you will compare to?

(Note that this question is in general, is asked only once, and is not specific to any Scope)
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Targets
for GHG reductions		□ We have a net-zero target to reduce our Scope 2 emissions by 100%, relative to emissions in our base year, by 2050 or earlier, regardless of organization growth. (Y/N)

□ We have a net-zero target to reduce our Scope 2 emissions by 50%, relative to emissions in our base year, by 2030 or earlier, regardless of organization growth. (Y/N)

□ We have a net-zero target to reduce our Scope 2 emissions by a specific %, relative to emissions in our base year, within the next 2 years, regardless of organization growth. (Y/N) 		• Target type (absolute, intensity, net-zero)
• Year the target was set
• Target year
• Targeted % reduction from base year emissions in the target year
• % Target achieved in reporting year
• For a net-zero target, include a near-term emissions reduction target aligned with science
• Whether the target is science-based and/or Race to Zero aligned
• Dependance on neutralization / carbon removal activities
• If no targets, explain why not and whether they intend to set targets in the next two years		• Long term emissions target to reach net zero Scope 2 GHG emissions by 2050 at the latest.
• One mid-term target to reduce GHG emissions by 50% by 2030 at the latest from a base year not more than 2 years back in time.
• Annually publish progress towards interim and long-term targets. Reports can be published through the use of any public channel. Reports should not only provide progress being made towards targets, but also how that progress has been made.		• At a minimum, scope 2 targets must be consistent with the level of decarbonization required to keep global temperature increase to well-below 2°C compared to pre-industrial temperatures, though companies are encouraged to pursue greater efforts towards a 1.5°C trajectory.
• Targets that combine scopes (e.g. 1+2 or 1+2+3) are permitted.
• Publicly report company-wide GHG emissions inventory and progress against published targets on an annual basis.
• Targets must be reviewed, and if necessary, recalculated and revalidated, at a minimum every 5 years. SBTi recommends that companies check their target-related projections annually.		• Organizations may find it useful to disclose medium-term or long-term targets for 2030
and 2050, which have become key target dates following the publication of the IPCC’s Special
Report on Global Warming of 1.5°C. This report noted that in order to limit global warming to
1.5°C “global net human-caused emissions of carbon dioxide (CO2) would need to fall by about
45 percent from 2010 levels by 2030, reaching ‘net zero’ around 2050.
• Organizations should report on climate-related targets on at least an annual basis, including any new targets as well as progress against existing targets.
• The organization’s reporting is subject to independent review or third-party assurance.		• Does your company have a publicly announced net-zero target for 2050 or earlier?
• Does your company’s net-zero target cover scope 2 emissions from its global operations?
• If no, does your company’s net-zero target cover scope 2 emissions from only its Canadian operations?
• Does the net-zero target cover all emissions that are present in your GHG emissions inventory?
• Does your company have a publicly announced first interim target for Scope 2 emissions, anchored to a specific year (i.e. 2030)?
• If yes, is the date of the first interim target set at least five years after joining the Net-Zero Challenge, but no later than the year 2035?
• Does the first interim target for scope 2 emissions meet the minimum ambition threshold, as stipulated in Section 6.2.2 Target Threshold of the Technical Guide?
• Is the first interim target for scope 2 emissions at least a 40% GHG emissions reduction target relative to the baseline?
• Are the interim targets for scope 2 emissions absolute reduction targets?
• Does your company have a publicly announced second interim target for Scope 1 emissions, anchored to a specific year (i.e. 2040)?
• If yes, is the date of the second interim target set at least five years after the first interim target, but no later than the year 2045?
• Are the interim targets for scope 2 emissions absolute reduction targets?		• Does your organization have GHG reduction targets for Scope 2 emissions?
• If yes, what is the level of ambition of your targets? (i.e., 2030 Net Zero, under 1.5°C warming, etc.)
• What national or international standard(s) or initiative(s) does your organization currently use for its reduction targets?
• Have you heard of the Government of Canada’s proposed Net-Zero Challenge initiative? If yes, does your organization have the intention to participate in the Challenge?
• If the answer to Question 1 is no, does your organization have plans to set GHG reduction targets in the next two years?		• We are committed to achieving Net Zero emissions by 20XX.
• We project that carbon emissions will decrease over the next five years to XX tCO2e by 20XX. This is a reduction of XX%.

(Note that this implies total Scope 1, 2, and 3 emissions, and the year should be 2050 or earlier. Progress to net-zero should be shown as a graph.)		• Does your company have emission reduction targets?
• If so, what are they?
• Are they absolute or intensity reduction targets?

(Note that this question is in general and is not specific to any Scope)
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Planned actions
to reach targets		□ We participate in a third party net-zero assessment and / or challenge that includes Scope 2 emissions. (Y/N)
e.g., Canadian Net-Zero Challenge, UN Race to Zero, CDP, Science-Based Targets initiative (SBTi)

□ We plan to take action in the next two years, or sooner, to substantially reduce our Scope 2 emissions in each relevant category, other than purchasing carbon offsets. (Y/N)
Describe one action you plan to take, by when, and expected percentage reduction of Scope 3 GHGs as a result. (See the Action Worksheet for sample actions.)		• Description of action/initiative type (e.g., operational efficiency, process efficiency, low carbon energy consumption, etc.)
• Initiative start date
• If no initiatives, explain why not		• Estimated annual emissions savings as a result of action taken
• How emissions in the reporting year
have changed compared to previous years, why, and reason(s) for any deviation from set target(s).		• A plan demonstrating how interim and long term targets will be met (provided within 12 months of joining Pledge To Net Zero. The plan must provide details regarding the organizations progress and the steps which are expected to be taken.
• Immediate action within months to reduce emissions and meet mid-term target. 		• The use of offsets must not be counted as emissions reduction toward the progress of companies’ science-based targets.
• Immediate action within months to reduce emissions and meet mid-term target. 		• A transition plan should be a part of, and aligned with, an organization’s broader activities for addressing climate-related risks and opportunities, which in turn should be a part of, and aligned with, the organization’s overall business strategy.
• A transition plan should articulate specific initiatives and actions the organization will undertake to effectively execute the transition plan, including regular milestones. 		• The following environmental management measures and projects have been completed or implemented since the 20XX baseline. The carbon emission reduction achieved by these schemes equate to XX tCO2e, a XX%ge reduction against the 20XX baseline and the measures will be in effect when performing the contract.
• Briefly provide details of some of any likely/proposed future carbon reduction projects.

(Note that these are not Scope specific.)

• Have you sent your emission data to be checked or verified by a third party?
i.e. a consultant, or a group like CDP. Not to be confused with your targets
• Have your targets been approved by a third party?
 I.e. the Science-Based Targets Initiative (SBTi)?

(Note that these questions are in general, are asked only once, and are not specific to any Scope)
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Scope 3
from 15 sources in the value chain 		Upstream / Supply Chain-related sources
1. Purchased goods and services
2. Capital goods
3. Fuel-and-energy-related activities
(not already included in operational emissions)
4. Upstream transportation and distribution
5. Waste generated in operations
6. Business travel
7. Employee commuting
8. Upstream leased assets		Downstream / Customer-related sources
9. Downstream transportation and distribution
10. Processing of sold products
11. Use of sold products
12. End of life treatment of sold products
13. Downstream leased assets
14. Franchises
15. Investments
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Reporting year
GHG emissions inventory
for each relevant category / source		□ We monitor and track Scope 3 emissions (tCO2e) from these 5 relevant Scope 3 sources / categories:
• 4. Upstream transportation and distribution
• 5. Waste generated in operations
• 6. Business travel
• 7. Employee commuting
• 9. Downstream transportation and distribution
□ We currently monitor and record our absolute Scope 3 emissions from relevant categories. (Y/N)
□ We use a standard methodology to calculate our Scope 3 emissions from those relevant categories. (Y/N)
e.g., the GHG Protocol 		• Absolute gross emissions (MT CO2e) from relevant categories
• Calculation methodology
• Any exclusions and their magnitude
• Mechanisms to confirm the accuracy and integrity of emissions data 		• Does your company include scope 3 emissions in its baseline and annual GHG emissions inventory?
• If yes, is the single most relevant scope 3 emissions category included in the scope 3 GHG emissions inventory, including the baseline?
• If yes, does the scope 3 GHG emissions inventory, including the baseline, include any additional scope 3 emissions categories, which ones, and are they the next most relevant for your company? 		Does your company have a recent annual GHG emissions inventory for applicable scope 3 emissions that follows the requirements as stipulated in the Technical Guide?
• If yes, has your company had its most recent annual GHG emissions inventory validated and verified by a recognized third-party verification body?
• If yes, is the most recent annual GHG emissions inventory clearly compared to the baseline GHG emissions inventory?
• If yes, are any emission reductions clearly highlighted?		• Does your organization quantify its Scope 3 GHG emission inventory from relevant sources?
• If yes, what standards or initiatives does your organization currently use to complete its GHG emissions inventory?
• Does your organization work with any third-party organization(s) to complete its GHG emissions quantification, verification and disclosure, and if so, which?
• If no, does your organization have plans to begin GHG emissions quantification for its GHG emissions inventory in the next two years?		• Total Scope 3 emissions (tCO2e) in the reporting year from these 5 Scope 3 sources / categories:
• 4. Upstream transportation and distribution
• 5. Waste generated in operations
• 6. Business travel
• 7. Employee commuting
• 9. Downstream transportation and distribution		• Have you started to report on your Scope 3 emissions?

• If so, can you disclose that emission data for this reporting year and the methodology used to calculate it?
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Base year
GHG emissions
for each relevant category / source		□ We have chosen a base year and express our Scope 3 targets as a percentage reduction from our absolute Scope 3 emissions that year, for relevant categories. (Y/N) • What year, for each relevant category
• Absolute emissions (MT CO2e) for each relevant category
• Category base year emissions as a % of total Scope 3 base year emissions		• Did your company already have an established GHG emissions inventory baseline prior to joining the Net-Zero Challenge?
• If yes, is your company using this already established GHG emissions inventory baseline in its net-zero plan and do you indicate the base year?
• If no, has your company now developed a GHG emissions inventory baseline, and does the base year fall within 5 years of submitting this Participation Checklist?
• Has your company developed a GHG emissions inventory baseline for relevant categories of Scope 3 emissions including the year, in absolute terms?
• If yes, is the single most relevant scope 3 emissions category included in the scope 3 GHG emissions inventory baseline?
• If yes, does the scope 3 GHG emissions inventory baseline include any additional scope 3 emissions categories, and are they the next most relevant for your company? 		• Does your company include land-use change emissions in your Scope 3 GHG emissions inventory baseline?
• Has your company had its Scope 3 baseline GHG emissions inventory validated and verified by a recognized third-party verification body?		• Total Scope 3 emissions (tCO2e) in baseline year from these 5 Scope 3 sources / categories:
• 4. Upstream transportation and distribution
• 5. Waste generated in operations
• 6. Business travel
• 7. Employee commuting
• 9. Downstream transportation and distribution		• What is the baseline year that you will compare to?

(Note that this question is in general, is asked only once, and is not specific to any Scope)
22
Targets
for GHG reductions
for each relevant category / source		□ We have a net-zero target to reduce our Scope 3 emissions by 100% in relevant categories, relative to emissions in our base year, by 2050 or earlier, regardless of organization growth. (Y/N)

□ We have a net-zero target to reduce our Scope 3 emissions by 50% in relevant categories, relative to emissions in our base year, by 2030 or earlier, regardless of organization growth. (Y/N)

□ We have a net-zero target to reduce our Scope 3 emissions by a specific % in relevant categories, relative to emissions in our base year, within the next 2 years, regardless of organization growth. (Y/N) 		• Target type (absolute, intensity, net-zero)
• Year the target was set
• Target year
• Targeted % reduction from base year emissions in the target year
• % Target achieved in reporting year
• For a net-zero target, include a near-term emissions reduction target aligned with science
• Whether the target is science-based and/or Race to Zero aligned
• Dependance on neutralization / carbon removal activities
• If no targets, explain why not and whether they intend to set targets in the next two years		• Long term emissions target to reach net zero Scope 3 GHG emissions by 2050 at the latest, for Scope 3 categories for which sufficient data is available.
• One mid-term target to reduce GHG emissions by 50% by 2030 at the latest from a base year not more than 2 years back in time.
• Annually publish progress towards interim and long-term targets. Reports can be published through the use of any public channel. Reports should not only provide progress being made towards targets, but also how that progress has been made.		• Companies must complete a scope 3 screening for all relevant scope 3 categories.
• If a company’s relevant scope 3 emissions are 40% or more of total scope 1, 2, and 3 emissions, a scope 3 target is required.
• Absolute emission reduction targets that are consistent with the level of decarbonization required to keep global temperature increase to 2°C compared to pre-industrial temperatures. Absolute targets can be expressed in intensity terms based on units that are consistent and representative of companies’ activities.
• Publicly report its company-wide GHG emissions inventory and progress against published targets on an annual basis.		(The TCFD acknowledges the importance of scope 3 emissions and their disclosure, but does not provide guidance on target setting.) • Does your company have a publicly announced net-zero target for 2050 or earlier?
• Does your company’s net-zero target cover scope 3 emissions from its global operations?
• If no, does your company’s net-zero target cover scope 3 emissions from only its Canadian operations?
• Does the net-zero target cover all emissions that are present in your GHG emissions inventory?
• Does your company have a publicly announced first interim target for relevant scope 3 emissions, anchored to a specific year (i.e. 2030)?
• If yes, is the date of the first interim target set at least five years after joining the Net-Zero Challenge, but no later than the year 2035?
• Does the first interim target for relevant scope 3 emissions meet the minimum ambition threshold, as stipulated in Section 6.2.2 Target Threshold of the Technical Guide?
• Is the first interim target for relevant scope 3 emissions at least a 40% GHG emissions reduction target relative to the baseline?
• Are the interim targets for relevant scope 3 emissions absolute reduction targets?
• Does your company have a publicly announced second interim target for relevant scope 3 emissions, anchored to a specific year (i.e. 2040)?
• If yes, is the date of the second interim target set at least five years after the first interim target, but no later than the year 2045?
• Are the interim targets for relevant scope 3 emissions absolute reduction targets? 		• Does your organization have GHG reduction targets for relevant Scope 3 categories ?
• If yes, what is the level of ambition of your targets? (i.e., 2030 Net Zero, under 1.5°C warming, etc.)
• What national or international standard(s) or initiative(s) does your organization currently use for its reduction targets?
• Have you heard of the Government of Canada’s proposed Net-Zero Challenge initiative? If yes, does your organization have the intention to participate in the Challenge?
• If the answer to Question 1 is no, does your organization have plans to set GHG reduction targets in the next two years?		• We are committed to achieving Net Zero emissions by 20XX.
• We project that carbon emissions will decrease over the next five years to XX tCO2e by 20XX. This is a reduction of XX%.

(Note that this implies total Scope 1, 2, and 3 emissions, and the year should be 2050 or earlier. Progress to net-zero should be shown as a graph.)		• Does your company have emission reduction targets?
• If so, what are they?
• Are they absolute or intensity reduction targets?

(Note that this question is in general and is not specific to any Scope)
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Planned actions
to reach targets
for each relevant category / source		□ We participate in a third party net-zero assessment and / or challenge that includes Scope 3 emissions. (Y/N)
e.g., Canadian Net-Zero Challenge, UN Race to Zero, CDP, Science-Based Targets initiative (SBTi)

□ We plan to take action in the next two years, or sooner, to substantially reduce our Scope 3 emissions in each relevant category, other than purchasing carbon offsets. (Y/N)
Describe one action you plan to take, by when, and expected percentage reduction of Scope 3 GHGs as a result. (See the Action Worksheet for sample actions.)		• Description of action/initiative type
• Initiative start date
• If no initiatives, explain why not		• Estimated annual emissions savings as a result of action taken
• How emissions in the reporting year
have changed compared to previous years, why, and reason(s) for any deviation from set target(s).		• A plan demonstrating how interim and long term targets will be met (provided within 12 months of joining Pledge To Net Zero. The plan must provide details regarding the organizations progress and the steps which are expected to be taken.
• Immediate action within months to reduce emissions and meet mid-term target. 		• A plan demonstrating how interim and long term targets will be met (provided within 12 months of joining Pledge To Net Zero. The plan must provide details regarding the organizations progress and the steps which are expected to be taken.
• Immediate action within months to reduce emissions and meet mid-term target. 		• Does your company plan to use offset credits to help meet its interim and net-zero targets?
• If yes, do you report in the net-zero plan which scopes of emissions (i.e. scope 1, scope 2, and scope 3) your company plans to apply the offset credits against?
• Does your company provide increased disclosure on planned and implemented use of offset credits, including specifying the organization(s) where the offset credits have been purchased or where they will be purchased?
• For your Canadian facilities and operations, are you using offset credits from Canadian federal and/or provincial offset systems?
• If yes, then are at least 50% of the offset credits used for your Canadian facilities and operations from Canadian federal and/or provincial offset systems?
• Are 100% of the offset credits used for your Canadian facilities and operations from Canadian federal and/or provincial offset systems? 		• The following environmental management measures and projects have been completed or implemented since the 20XX baseline. The carbon emission reduction achieved by these schemes equate to XX tCO2e, a XX%ge reduction against the 20XX baseline and the measures will be in effect when performing the contract.
• Briefly provide details of some of any likely/proposed future carbon reduction projects.

(Note that these are not Scope specific.)

• Have you sent your emission data to be checked or verified by a third party?
i.e. a consultant, or a group like CDP. Not to be confused with your targets
• Have your targets been approved by a third party?
I.e. the Science-Based Targets Initiative (SBTi)?

(Note that these questions are in general, are asked only once, and are not specific to any Scope)
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Governance and Management Commitment to Net-Zero
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Oversight responsibility□ CEO compensation is linked to our performance on net-zero targets. (Y/N) • Identify senior individual responsible for overseeing climate change action • If the company has a board, is there board-level oversight of climate change matters?• Is the organization’s governance enabling oversight, assessment, and management of climate-related risks and opportunities?
• Climate-related metrics, such as remuneration, can show how directors and managers are incentivized to achieve climate-related objectives.
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Business model□ Our multi-stakeholder purpose, as well as our vision / mission / values, reflect providing value for all stakeholders, including the environment and society. (Y/N)
i.e., We treat the environment and society-at-large as stakeholders, and commit to net-zero targets so that we protect and enhance the wellbeing of all stakeholders.
□ Net-zero considerations are embedded in our policies, practices, processes. (Y/N)
□ Our business model is resilient and acknowledges climate-related dependencies.
i.e., We are able to respond to climate change-related crises, quickly reconfigure our supply chains, use new channels to serve our customers, and ensure adequate financial reserves to recover from disruptions in our value chain.		• State if strategy and/or business model aligns with the latest and most ambitious science (i.e., halving
emissions by 2030 and reaching net-zero by 2050 at the latest, thereby limiting global warming to 1.50C).		• Is the organization aligning its businesses, strategy, and financial planning in light of climate-related risks and opportunities?Does your company incorporate net-zero planning and/or climate change targets into business and/or investment decisions?• Does your company have any other sustainability targets that are relevant to know about?
e.g,. do you have a renewable energy purchasing target, or energy efficiency measures being implemented?
• If there is any other information you would like to share that might be relevant, please feel free to share below.

• What percentage of your emission data is attributed to the company you are reporting to?
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Climate risks assessment
□ Climate-related risks and opportunities are included in our strategic planning and scenario analysis (Y/N)
i.e., We assess the potential direct and indirect short-, medium- and long-term impacts of climate change on our operations, investment decisions, and on our financial statements (i.e. TCFD-like disclosures).

□ Climate-related innovation is prioritized in the design and delivery of our products and services.
i.e., The climate-beneficial attributes of the sourcing, content and performance of our product and service offerings differentiate us from our competitors. Our product design incorporates decarbonized and circular economy principles by designing for their reuse, repair, refurbishing and recycling, and our services include product-as-a-service (PaaS) offerings. 		• Does company identify, assess, and manage climate risks?
(i.e., frequency of climate risk assessments; value chain stages covered; time horizon(s) covered; risk types considered)
• For identified risks, does the company assess the type of risk, its time horizon, its likelihood, potential business impacts, how it is being managed?		• What is the organization’s exposure to climate-related risks?
• An organization’s climate-related targets should inform, and be informed by, its strategy and risk management and be linked to its climate-related metrics.
• Climate-related metrics support the measurement of risk exposures and levels as part of an organization’s broader risk management processes and be linked to its climate-related metrics.
• Describe processes used for scenario analysis; the range and assumptions of scenarios used; key findings; whether it is a standalone analysis or integrated with company’s risk management and strategy processes.
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Task Force on Climate-Related Financial Disclosures (TCFD) • Do you provide climate-related financial disclosures based on the recommendations identified by the Task Force on Climate-related Financial Disclosures (TCFD)?
• Did your company use scenario analysis to inform the development of the net-zero plan, including the pathway to net-zero and interim targets?
• Does your company identify mitigation strategies, including completed actions, ongoing actions, or actions that will be implemented to help reach its targets, for each applicable emissions scope?
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Net-zero procurement□ We use a similar questionnaire to this one with our own suppliers. (Y/N)
□ We give preferential treatment to suppliers with the best scores on our similar questionnaire (e.g., 10-30% weight in our bid appraisal process) (Y/N) 		Has your company published a stand-alone net-zero plan for its Canadian operations and facilities?
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Public disclosure□ Our disclosures / public reports include our progress toward net-zero targets (Y/N)
 i.e., We disclose / report on our Scope 1, Scope 2, and Scope 3 GHG reduction targets and progress.		(See above, for each scope.)(See above, for each scope.)(See above, for each scope.)Has your company published a stand-alone net-zero plan for its Canadian operations and facilities? Does your organization publicly disclose its GHG emissions inventory?In order to increase transparency, suppliers should publish their latest Carbon Reduction Plan on their UK website. Suppliers should place the link on a prominent place on your homepage.
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Lobbying Align lobbying and advocacy activities with Race to Zero criteria by proactively supporting climate policies at the subnational and national level consistent with the Race to Zero criteriaAlign lobbying and advocacy activities with Race to Zero criteria by proactively supporting climate policies at the subnational and national level consistent with the Race to Zero criteria
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Helping to Reduce Others' / Global GHGs
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Products & Services / Donations

(Bonus points are added to the average score on the other questions)		□ Our products and services help others use energy significantly more efficiently, or have access to low-impact renewable energy. (Y/N)
□ We give in-kind or monetary donations to organizations that help others use energy significantly more efficiently, or have access to low-impact renewable energy. (Y/N)

□ Our products and services help others emit significantly fewer GHGs, or remove GHGs from the atmosphere. (Y/N)
□ We give in-kind or monetary donations to organizations that help others emit significantly fewer GHGs, or remove GHGs from the atmosphere. (Y/N)

□ We use Net-Zero Procurement to give preferential treatment to our suppliers who are most committed to net-zero targets. (Y/N) 		• % of total revenue from low-carbon products
• Product type or description/name of product(s)
or service(s)
• Methodology/taxonomy used to classify product(s)/
service(s) as low-carbon or as product(s)/service(s)
that enable third parties to reduce emissions (e.g., EU
Taxonomy, Low Carbon Investment Registry Taxonomy		• Product category: low carbon product (has a low carbon footprint or embedded emissions) or enables avoided emissions (reduces customer emissions) or both
• For low carbon products: Embedded emissions of low carbon products
• For products that enable third parties to avoid emissions: Estimated avoided emissions compared to the reference product		• Company targets to drive the adoption of science-based emission reduction targets by their suppliers and/or customers are considered acceptable.
• Companies should recommend that their suppliers use the SBTi guidance and tools available to set science-based targets.
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