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Checklist and template for effective beyond value chain mitigation action (full version)

The full version of this template provides guidance on best-practice reporting for use by companies to communicate clearly how they contribute to climate action beyond their own value chains, the so-called “beyond value chain mitigation” (BVCM).

The template has the dual objective of complementing standard setters and voluntary frameworks as they integrate BVCM disclosure into their frameworks, and providing a tool for companies to share their best practices in a clear and comparable way. It could also be used as a basis for similar reporting by other types of non-state actors.

This template is meant to be used as a complement to existing climate disclosure forms, which focus on companies’ within value-chain impacts and actions. Some of the information listed in this template overlaps with other forms, as there are elements of value-chain impacts that are helpful in understanding BVCM actions (e.g. a measure of the company’s total footprint). Where this is the case, companies can simply copy paste their responses from other forms, and/or reference other publicly available sources of information. Reference to disclosures elsewhere should be explicit and clear.

For companies which are already reporting their impacts under the CDP Climate Change 2023 Questionnaire and the European CSRD ESRS E1 regulation, a shorter version of this template, which avoids duplication with existing frameworks, can be found here.

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