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Carbon Disclosure

Carbon disclosure is the public reporting of an organisation’s greenhouse gas emissions, climate risks, reduction targets, and transition strategy to stakeholders.

What is Carbon Disclosure?

Carbon disclosure has evolved from a voluntary exercise for sustainability leaders to an expected practice for all significant organisations. The primary disclosure mechanisms include regulatory reporting (SECR in the UK, CSRD in the EU), voluntary platforms (CDP, formerly the Carbon Disclosure Project), investor-led frameworks (TCFD, ISSB), and supply chain requirements (PPN 06/21, customer questionnaires).

CDP runs the world’s largest environmental disclosure system, with over 23,000 companies disclosing in 2023. CDP scores range from A (leadership) to D- (disclosure), providing investors and customers with a standardised benchmark. Companies scoring A demonstrate comprehensive emissions measurement, ambitious targets, and evidence of real-world reductions.

Effective carbon disclosure goes beyond reporting numbers. It includes clear methodology documentation, honest acknowledgement of data gaps and uncertainties, credible reduction targets with progress tracking, governance arrangements, and risk assessment. The direction of travel is towards disclosure as rigorous and standardised as financial reporting.

Practical Examples

1

A consumer goods company achieves a CDP score of A by demonstrating comprehensive Scope 1, 2, and 3 reporting, validated science-based targets, and year-on-year emission reductions.

2

A property company discloses its carbon data through four channels: SECR (mandatory), CDP (voluntary), GRESB (sector benchmark), and its own sustainability report.

3

A mid-sized company receives its first CDP disclosure request from a major customer and uses it as the catalyst to establish a formal carbon accounting programme.

How Climatise Helps

Climatise generates disclosure-ready data for CDP, SECR, CSRD, and other frameworks, ensuring consistent methodology across all disclosure channels and reducing the burden of multi-framework reporting.

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