NZ2: Governance and Management

1. Does the entity have governance and/or management responsibility for targets and the decarbonization plan?

Intent: What is the purpose of this question?

Governance/management responsibility refers to having clear accountability in place for setting emissions reduction targets and delivering the decarbonization plan.

Input: How do I answer this question?

Answer “Yes” where responsibility is clearly assigned, such as through board or board-committee oversight, senior management accountability, or responsibility held by a sustainability, climate, or investment committee.

Answer “No” if responsibility for targets and decarbonization planning has not yet been formally assigned through these channels or remains unclear.

Additional Information

A voluntary open-text field is provided to describe governance arrangements in more detail.

1. Have the targets and decarbonization plan been approved at the board level?

Intent: What is the purpose of this question?

This question captures whether formal board-level approval has occurred.

Input: How do I answer this question?

Answer “Yes” if approval has been granted by the board or a board-level committee; otherwise answer “No.”