The 2015 CDP Climate Change questionnaire contains two new unscored questions, and many companies are in the process of determining whether to answer them.

For practitioners who recognize that the value of sustainability reporting lies in the process, this decision should be easy. These practitioners understand that the stages of the reporting process — stakeholder conversations, data collection and response writing — all contribute to refining their company’s sustainability strategy.

CDP highlights the importance of this strategy formulation by launching its two new questions within the Strategy (CC2) section of its questionnaire. This year, responding organizations are asked whether they have an internal price on carbon (CC2.2c) and whether their board of directors would support an international agreement between governments on climate change (CC2.4).

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