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

This condensed 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).

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. The template serves to support simplified disclosure about a company’s BVCM strategy. It has been elaborated
to minimise double reporting to the maximum extent, and is hence, on its own, not a sufficient template.

Companies are encouraged to use this simplified BVCM template as a complement to the following disclosure frameworks:
● CDP Climate Change 2023 Questionnaire,
● CSRD ESRS E1

Companies which have not disclosed sustainability information through or with reference to the initiatives listed above, are encouraged to do so, and to consult the full version of this template for more guidance on key information needed to transparently communicate about their BVCM strategy.

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