Guidance

The scope of this KPI includes company-level activities for manufacturers that sell beauty and personal care products in the United States.  Company-level activities for product sold in other regions are not to be considered.


Resources that can be used to establish and track greenhouse gas reduction goals include, but are not limited to, the Greenhouse Gas (GHG) Protocol Corporate Standard and GRI Performance Indicators.


  • For B, intensity based goals include, but are not limited to, reducing emissions intensity to a defined amount, interim carbon intensity goals, and increasing non-carbon generating capacity by a target timeframe.
  • For C, an absolute GHS reduction goals is one that is set using one of a number of methodologies, including, but not limited, to, those established by the Science-Based Targets Initiative.
  • For D, absolute science based goals are defined by WRI and must be in line with the two degree Celsius temperature limit as described by IPCC.
  • For E, public disclosure must have occurred within 12 months of the completion date of this questionnaire.


Resources

The Global Reporting Initiative

The Global Reporting Initiative provides guidance globally on sustainable reporting standards on sustainability issues such as climate change, human rights, corruption and many others.


Science Based Targets

This initiative, a collaboration between CDP, World Resources INstitute (WRI), the World Wide Fund for Nature (WWF), and the United Nations Global Compact (UNGC), and one of the We Mean Business Coalition commitments, aims to showcase and promote science based targets for GHG emission reduction.  Science Based Targets sets best practices for science-based target setting, offers resources for adoption, and independently assesses company targets.


Greenhouse Gas (GHG) Protocol - Corporate Standard

The Greenhouse Gas (GHG) Protocol provides guidance and is a useful resource published by the World Resources Institute with the World Business Council for Sustainable Development as a guide for monitoring and accounting for greenhouse gas emissions.


World Resources Institute, WRI Report - Target Intensity

This analysis provides an overview of GHG Intensity targets along with rationales for establishing these targets and an assessment of the environmental effectiveness of establishing and achieving these goals.  Complex issues surrounding public interpretation and compliance are also addressed.


Definitions

Absolute GHG reduction goal:  A goal for GHG reduction based on a reduction in total emissions expressed as tons of CO2 equivalent per year.


Absolute science-based goal:  Defined by Science Based Targets as "Targets adopted by companies to reduce greenhouse bas (GHG) emissions are considered "science-based" if they are in line with the level of decarbonization required to keep global temperature increase below 2 degrees Celsius compared to pre-industrial temperatures, as described in the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC AR5)."


Company-owned or contract manufacturing facilities:  Facilities responsible for manufacturing and assembly of final products, whether these facilities are internal or external to the respondent's organization.


Greenhouse gas:  Gases that contribute to the greenhouse effect by absorbing infrared radiation in the atmosphere, e.g., carbon dioxide, methane, nitrous oxide, ozone, and chlorofluorcarbons.


Intensity based goals:  A goal for GHG reduction based on decreased emissions per unit of output (e.g. tons CO2e per unit produced).


Public disclosure:  Voluntary corporate reporting, sustainability reporting programs, or reporting as part of regulatory compliance.