CDP Climate Change Reporting Framework 2027
Gap analysis overview
18 questions assessed
Fully disclosed
8 · 44%
Partially disclosed
6 · 33%
Not disclosed
4 · 22%
6 gaps identified
Biggest gaps — start here
Showing 5 of 6
| OP4 | Assets under managementThe breakdown of internally and externally managed assets is not disclosed, so the reported AUM cannot be attributed across management approaches.→ Collect the internal/external split of AUM from the investment operations team. | Not disclosed | critical |
| OP7 | Remedy and grievance mechanismsNo disclosure of whether and how remedy is provided in relation to actual material impacts.→ Conduct an assessment of actual material impacts and document any remedial actions taken. | Not disclosed | critical |
| OP6 | Asset class breakdownAsset classes are selected but the corresponding breakdown of allocations is only partly reported.→ Complete the allocation breakdown for each selected asset class. | Partially disclosed | high |
| OP9 | Risk management processA general risk management process is described, but the specific process for identifying actions in response to negative impacts is missing.→ Detail the processes used to identify actions needed for particular negative impacts. | Partially disclosed | high |
| OP8 | Targets and progressTargets are declared but progress against those targets is left blank.→ Report progress against each declared target for the reporting period. | Partially disclosed | medium |
