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Disclosure control room · Questionnaire v2027.1 — 4 April 2027
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QuestionnairesCDP CSTaR Questionnaire - 2027
Version v2027.1 — 4 April 2027 Conditional logic
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CSTARCST1.1
Has your organization published a climate transition plan, and over what period does it run?
Single select
(A) Yes, a standalone published transition plan
(B) Yes, a transition plan embedded within our wider strategy or annual report
(C) No, but we intend to publish within the next two years
(D) No transition plan
CSTaR assesses the credibility of transition plans against the CDP technical note on climate transition plans: ambition, action, accountability and financial alignment.
CSTARCST2.3
Report the decarbonisation levers in your transition plan and the emissions reduction expected from each by the target year.
Table
(1) Decarbonisation lever
(2) Scopes affected
(3) Expected reduction by target year (metric tons CO2e)
(4) Share of total planned reduction (%)
(5) Capital committed to date
CSTARCST3.2
What share of your capital expenditure in the reporting year was aligned with your climate transition plan?
Numeric
CSTARCST3.5
Which financial planning assumptions have been revised as a result of your transition plan?
Multiselect
(A) Asset useful lives and impairment assumptions
(B) Internal carbon price applied to investment decisions
(C) Cost of capital or hurdle rates
(D) Revenue forecasts for carbon-intensive products
(E) None of the above
CSTARCST4.1
How is delivery of the transition plan reflected in executive remuneration?
Single select
(A) Long-term incentive linked to verified emissions reduction milestones
(B) Annual bonus linked to environmental KPIs
(C) Qualitative consideration only
(D) Not linked to remuneration
CSTARCST5.4
Describe the just transition considerations, including workforce and community impacts, addressed in your plan.
Short Answer
CSTARCST6.2
Report progress against transition plan milestones for the reporting year.
Table
(1) Milestone
(2) Target date
(3) Status (on track / delayed / complete)
(4) Explanation of variance
(5) Third-party assurance obtained?
CSTARCST7.1
Is your transition plan subject to a shareholder vote or external assurance?
Multiselect
(A) Advisory shareholder vote held in the reporting year
(B) Limited assurance over plan disclosures
(C) Reasonable assurance over plan disclosures
(D) Neither vote nor assurance
Total Rows: 8
