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CDP 2014 Accenture Response - FINAL Corporate Citizenship

© Accenture 2014

Introduction

Accenture is a global management consulting, technology services and outsourcing company, with approximately 289,000 employees, and offices and operations in more than 200 cities in 56 countries. Accenture remains committed to understanding and addressing its carbon emissions as part of a comprehensive commitment to environmental protection ingrained in our Code of Business Ethics and our Stewardship core value, and defined in our Environmental Responsibility Policy.

Our carbon journey

Accenture’s environmental footprint consists primarily of the carbon emissions from air travel and use of electricity. When we set our initial carbon target in fiscal 2008, our business operations emitted an average of 4.0 metric tons of CO2 per employee the year prior. Since then, we have reduced our per employee carbon emissions by more than 36 percent against our fiscal 2007 baseline, to an average of 2.6 metric tons per employee. Notably, we achieved these results in the same period in which we increased our headcount by more than 100,000 employees, or approximately 60 percent. To make our work less travel intensive, we have made significant investments in virtual collaboration technology, focused on staffing locally where possible and developed and leveraged our Global Delivery Network. These actions have helped our employees work effectively with a reduced need for travel. We recognize that the need to travel by air for client work is often difficult to forecast, which may lead to year-over-year fluctuations in our total carbon emissions performance. Therefore, we will continue to pursue our current target of achieving a 35 percent reduction in per employee emissions by the end of fiscal 2015. We remain focused on growing our business in an environmentally responsible way, by coordinating efforts closely with our global network of employees, clients and suppliers. Our broader environment strategy

We refreshed our environment strategy in fiscal 2013. Our strategy spans four areas: running efficient operations, working sustainably, enabling client sustainability and providing insights to advance sustainability. While we acknowledge the challenges associated with reducing our gross carbon emissions at a time of growth, we believe we have made important progress:

Running efficient operations: Accenture holds global ISO 14001 certification and in fiscal 2013 we added new sites in Johannesburg, South Africa, and Luanda, Angola, bringing our total sites in scope for ISO 14001 to 68. Our energy management program remains central to our environment strategy and our energy efficiency programs have helped us save an estimated 370,000 MWh of electricity since fiscal 2009. We continued to capitalize on Remote Energy Monitoring (REM) to help us identify opportunities to reduce electricity usage and ended fiscal 2013 with 314 smart meters across 13 countries. Results can be fast- implementing these meters has yielded an energy efficiency improvement of up to 13 percent in some locations within weeks. We also made progress with our e-waste program: we tracked the disposal of 250 metric tons of equipment (laptops and desktops), with more than 99 percent avoiding landfill.

Working sustainably: Our people continue to embed eco-smart practices to deliver their work, supported by more than 300 Eco Champion networks in 40 countries, bringing together around 4,000 employee volunteers. We also made significant advances in our Smart Work program- through which we promote flexible work schedules and enable our people to deliver with reduced travel- and the collaboration technologies to support them. In fiscal 2013, employee emissions from air travel decreased more than 5 percent over per person emissions from air travel in fiscal 2012.

Enabling client sustainability: In fiscal 2013, Accenture has continued to support clients seeking long-term success through sustainability. For example, Accenture built and deployed a demand response customer billing system for the Yokohama Smart City Project, the largest smart city pilot in Japan. Using advanced analytics, the system evaluates weather forecasts and residents’ energy usage data to analyze and predict times of high demand. It also provides incentives for residents to reduce their electricity usage.

Providing insights to advance sustainability: Accenture contributes to the global body of thought leadership on solutions for a lower-carbon future and the broader environmental agenda- we are playing a leadership role in the development of the United Nations Global Compact (UNGC)’s Sustainable Energy for All initiative, a strategy for the future of global energy.

Please read our 2012-2013 Corporate Citizenship Report, “Our Communities, Our Commitments” at http://www.accenture.com/ccr

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Management

CC1. Governance

Group and Individual Responsibility

CC1.1 Where is the highest level of direct responsibility for climate change within your organization? (CDP 2013 Q1.1, amended)

Individual/Sub-set of the Board or other committee appointed by the Board

CC1.1a Please identify the position of the individual or name of the committee with this responsibility

Accenture’s environmental strategy is governed by a dedicated subgroup of the Company’s Global Management Committee (GMC), our most senior management group, which reports directly to the CEO. The Accenture Corporate Citizenship Committee (ACCC) approves all major environmental and climate change initiatives, including carbon reduction targets and environmental policies and strategies. The ACCC includes Accenture’s chief operating officer. Accountability for advancing environmental stewardship starts at the top of Accenture and cascades through our business – from the CEO, to the company’s chief leadership officer and chief operating officer, to their respective teams across Corporate Citizenship, Facilities & Services, and Environment Operations. Key members of the Accenture Corporate Citizenship Committee, Adrian Lajtha, Accenture’s chief leadership officer, and Jo Deblaere, Accenture’s chief operating officer, are jointly accountable for Accenture’s current carbon target- to reduce our per employee* calculated carbon emissions by 35 percent by the end of fiscal 2015 against our fiscal 2007 baseline.

*calculated on a net basis i.e. with discounting for renewable energy purchases.

Individual Performance

CC1.2 Do you provide incentives for the management of climate change issues, including the attainment of targets?

Yes

If yes: CC1.2a Please provide further details on the incentives provided for the management of climate change issues?

Who is entitled to benefit from these incentives? The type of incentives Incentivized performance indicator

Chief Operating Officer (COO) Monetary reward Accenture’s COO - jointly

accountable for Accenture’s carbon

target: Our chief operating officer is

accountable (jointly with our chief

leadership officer) for achieving

Accenture’s global carbon target: by

the end of fiscal 2015, we plan to

reduce our per employee carbon

emissions 35 percent against our fiscal

2007 baseline. “Achieving Accenture’s

global carbon target” is an incentivized

performance indicator that is included

in our corporate performance


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scorecard, and it is one of multiple

factors considered in the performance

evaluation and performance pay of our

COO. This indicator is directly linked to

climate change and it supports our

commitment to fostering sustainable

growth for our company and our

stakeholders.

Other: Chief leadership officer Monetary reward Accenture’s chief leadership officer - jointly accountable for Accenture’s carbon target: Our chief leadership officer is accountable (jointly with our chief operating officer) for achieving Accenture’s global carbon target: by the end of fiscal 2015, we plan to reduce our per employee carbon emissions 35 percent against our fiscal 2007 baseline. “Achieving Accenture’s global carbon target” is an incentivized performance indicator that is included in our corporate performance scorecard, and it is one of multiple factors considered in the performance evaluation and performance pay of our chief leadership officer. This indicator is directly linked to climate change and it supports our commitment to fostering sustainable growth for our company and our stakeholders.

Facility Managers

Monetary reward Accenture Operational Leads accountable for geographic energy goals: Accenture Operational Leads are accountable for geographic energy goals and each has an environmental target within their formal performance objectives. This environment target includes an energy-related goal, which is reviewed by the global operational lead. If operational leaders meet their performance objectives, including their environmental targets, they are eligible for higher performance ratings, which correspond to higher compensation and recognition. The incentivized performance indicator is “meeting geographic energy reduction targets.” These incentives are directly linked to climate change because if Accenture’s energy usage decreases, then our carbon emissions are reduced (scope 2 primarily).

Environment/ Sustainability Managers Monetary reward Accenture Geographic Unit Environment Leads - responsible


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for global ISO 14001 maintenance: Accenture’s geographic Environment Leads are accountable for successful audits for our global ISO 14001 certification, where sites fall within their geographic responsibility. Currently, we have 66 sites within scope for our global certificate. Accenture runs two individual performance management cycles per year, during which achievements against stated objectives are reviewed. If operational employees meet their performance objectives including their environmental targets, they are eligible for higher performance ratings, which correspond to higher compensation and recognition. The incentivized performance indicator is “maintaining ISO 14001 certification in the relevant sites that fall within their geographic responsibility.” These incentives are directly linked to climate change because ISO 14001 supports reduced environmental impacts, particularly energy usage, and therefore contributes to an associated reduction in Accenture’s CO2 emissions (primarily scope 2).

Management Group Monetary reward Accenture Sustainability Services and Resources leadership teams: These services help generate emissions reductions for clients. The leadership of these practices is incentivized, through variable pay based on sales to clients, to help our clients manage emissions, from setting targets, to monitoring and measurement, to helping develop performance management and incentives. Globally, the practices are responsible for delivering Greenhouse Gas (GHG) management solutions to clients. The leaders’ variable pay is based on the growth of these products or services, as well as other criteria. Where sales increase in this field, leaders are eligible for higher performance ratings, higher compensation and recognition. Many of these offerings have the direct objective of assisting clients to minimize, manage, measure and report their GHG emissions as part of the wider sustainability remit. The incentivized performance indicator is “achieving client sales of sustainability-


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orientated services.” These incentives are directly linked to climate change because they support our clients to address their GHG emissions and often those of their supply chain.

CC2. Strategy

Risk Management Approach

CC2.1 Please select the option that best describes your risk management procedures with regard to climate change risks and opportunities.

Integrated into multi-disciplinary company-wide risk management process

CC2.1a Please provide further details on your risk management procedures with regard to climate change risks and opportunities (CDP 2013 Q2.1a, amended)

Frequency of

monitoring

To whom are

results reported?

Geographical areas considered

How far into the future are risks considered?

Comment (1000 character limit)

Annually

Individual/Sub-set of the Board or committee appointed by the Board

Global – Accenture operates an ISO14001-certified Environmental Management System (EMS) at 68 key sites and measures and manages environmental impacts across Accenture’s operations. Relevant risks and/ or opportunities can be escalated through Accenture’s environmental governance mechanisms.

3-6 years A sub-group of the Global Management Committee (GMC), the Accenture Corporate Citizenship Committee (ACCC) governs our environmental strategy, which includes identifying and discussing significant environmental risks (e.g. climate, effects of travel, reputation) and discussing priorities and targets. The ACCC meets 1-3 times per year. Results of the ACCC’s monitoring and management activities are reported in a scorecard that highlights key risks and objectives primarily to the GMC, the Company’s primary management and leadership team, and escalated to the Board as needed.

Secondarily, the Board of Directors is briefed on the risks of the Company via the ERM process. The chief operating officer briefs the Board quarterly


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on the significant risks of the company. The ACCC members, as part of the GMC, are also participants in the ERM process and to the extent there are significant risks these may also be escalated through this process.

CC2.1b Please describe how your risk and opportunity identification processes are applied at both company and asset level (New for CDP 2014) Via the ERM program, the Company a) identifies material operational, strategic and financial risks; b) evaluates potential impact, likelihood of occurrence and the effectiveness of the existing risk mitigation strategy; and c) develops plans to monitor, manage and mitigate these risks. For example, a current risk is Business Continuity & Resiliency, or how to recover operations disrupted by acts of nature, attacks, or other events. This risk is considered at the company level, but we also undertake significant advanced planning at contract, asset, and geographic location level. For example, in the event of a natural disaster Accenture must consider factors such as the financial and reputational risks associated with an inability to meet client commitments.

To that end, we monitor physical risks to each office and escalate the most significant risks within the Global Asset Protection function, and as needed to the ERM program. For example, much of our Global Delivery Network is situated in areas of higher physical risk, such as the Philippines, and in addition to monitoring these sites closely we do proactive risk analysis to determine proximity to other sites that could provide backup. Environment Leads in our geographic units use our EMS at site level to monitor and manage other local risks, such as emerging regulation. We also use our EMS to identify, for example, ways to reduce energy usage at sites where consumption is higher than at other comparable locations. We identify and act on other operational opportunities as well, for example, leveraging our global collaboration technology strategy to help reduce business travel across the organization.

Finally, we seek to support our clients on their sustainability journey. Our Sustainability Services practice identifies and acts on climate change opportunities in regional and Company-level business planning, prioritizing those with potential to generate greatest revenues and client service opportunities.

CC2.1c How do you prioritize the risks and opportunities identified? (New for CDP 2014) Risks- Company level: Accenture’s ERM program results in an annual priority list of Company-level risks. To determine these risks, we a) identify material operational, strategic and financial risks; b) evaluate the potential impact, the likelihood of occurrence and the effectiveness of the Company’s existing risk mitigation strategy; and c) develop plans to monitor, manage and mitigate these risks. The ACCC feeds into this process and prioritizes environment-specific risks based on factors such as materiality of operational risks (e.g. the need to reduce travel-related GHG emissions), and importance to clients and employees.

Risks- asset level: Accenture’s offices are our key “assets” and we lease almost all of our sites. We monitor on an ongoing basis the exposure of our sites to operational risks like disruption in energy availability. In prioritizing these risks, we consider our most significant potential risks; the likelihood of occurrence; the effectiveness of our risk mitigation strategies. For example, Accenture has key delivery sites in India and the Philippines, which may be subject to disruption of energy/communications, therefore we monitor these risks particularly closely, proactively develop business continuity plans, and escalate as needed.

Opportunities- Company level: Accenture prioritizes climate change-related opportunities with the greatest potential to generate revenues and client service opportunities in the short- and long-term. For example, a current priority is helping clients reduce energy usage through smart grids and cloud computing.


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Opportunities- asset level: Geographic Environment Leads manage Accenture’s ISO14001-certified EMS and identify and act on site-level opportunities with the greatest potential to reduce carbon emissions and cost. For example, we identify office facilities with higher than average energy usage and implement Remote Energy Monitoring to improve energy efficiency.

Business Strategy

CC2.2 Is climate change integrated into your business strategy?

Yes

If yes: CC2.2a Please describe the process of how climate change is integrated into your business strategy and any outcomes of this process (CDP 2013 Q2.2a, amended)

i. How Accenture’s business strategy has been influenced:

Defined a clear intent: Accenture’s strategy is rooted in our six core values, with environmental protection a key part of our Stewardship value. We publish our Code of Business Ethics and corporate environmental policy on our website. We translate the policy into operational programs through a cross-functional Environment Operations group (comprising leaders from Facilities & Services, Travel & Events, Procurement, Technology Services).

Integrated climate change into governance mechanisms: A subgroup of Accenture’s GMC, our most senior management group, is dedicated to sustainability efforts. Adrian Lajtha, Accenture’s chief leadership officer, and Jo Deblaere, Accenture’s chief operating officer, are jointly accountable for Accenture’s carbon target: by the end of fiscal 2015, we plan to reduce our per employee carbon emissions by 35 percent against our fiscal 2007 baseline.

Channeled our people’s enthusiasm to help meet targets and act as environmental advocates: Our global Eco Challenge program started in 2009 and we have more than 4,000 employee eco team volunteers in 40 countries.

Integrated climate change into commercial strategies: New business initiatives, such as Accenture’s Enterprise Energy Management offering, support energy and emissions reductions and are critical to Accenture’s growth strategy. We invest in producing extensive knowledge capital on related topics such as emerging trends in sustainable energy development.

ii. The main climate change aspects that have influenced our business strategy are: Risks:

Meeting clients’ disclosure/ performance expectations: Increasingly, client RFPs or supplier reviews now include environmental questions and clients expect a strong commitment to sustainability. In response, we disclose our carbon emissions for fiscal 2013 at www.accenture.com/environment, we maintain global ISO 14001 certification- with two new sites added in fiscal 2013- and prioritize voluntary emissions reductions- since 2009, our energy efficiency programs have helped save an estimated 370,000 MWh of electricity.

Anticipating/ responding to changing client requirements: We continue to invest in research, development and thought leadership to position us well in the marketplace and help position our clients for success- Accenture spent $715 million on research and development in fiscal 2013. Accenture Technology Labs identifies and develops new technologies that we believe will be the drivers of our clients’ growth, such as cloud computing and smart grids, both of which have strong sustainability drivers.

Opportunities:

Helping clients adjust to volatile energy prices: Accenture is increasingly benefiting from opportunities to help clients in non-energy intensive industries reduce their energy usage to cut costs and improve cost predictability as energy prices fluctuate. These programs are motivated by strong cost/operational needs, but also deliver GHG emissions reductions.

iii. The most important components of our short-term strategy influenced by climate change are:

Operational changes to help us meet our target: Accenture strives for reductions in electricity usage and business travel to help meet our target of reducing our per employee carbon emissions by the end of fiscal 2015 by 35 percent against our fiscal 2007 baseline. By the end of fiscal 2013, we had achieved a per employee

http://www.accenture.com/environment


© Accenture 2014

reduction of more than 36 percent. Short-term priorities include improving energy efficiency (for example through Remote Energy Monitoring), and making our work less travel intensive. We have made significant investments in virtual collaboration technology, focused on staffing locally where possible and developed and leveraged our Global Delivery Network.

Maximizing short-term business opportunities and contributing to the global body of research and thought leadership: Our Sustainability Services, Resources and other practices continue to support clients with climate change challenges. We partner with other organizations to develop relevant insights- Accenture is playing a leadership role in the development of the UN GC’s Sustainable Energy for All initiative, a strategy for the future of global energy.

iv. The most important components of our long-term strategy influenced by climate change are:

Driving new business practices for a carbon-constrained economy: We aim to reduce Accenture’s carbon emissions and costs and help our clients reduce theirs by collaborating more closely than ever regardless of location- we can hold Telepresence meetings with nearly 80 clients, and more than 350 organizations connect with us via Accenture’s Videoconferencing Bridging Service. We average approximately 43 million videoconferencing minutes per year.

Investing in technical solutions and longer-term business offerings: We invest in technologies and solutions that we believe will be the drivers of our clients’ growth as well as helping meet climate change objectives. Key areas of focus include intelligent infrastructure, cloud computing, smart grid, mobility and analytics, and sustainable supply chain, each of which helps reduce energy consumption and emissions.

v. Accenture’s strategy creates a competitive advantage because:

Our employees support our strategy enthusiastically: Our Smart Work program engages our people to adopt flexible work practices and collaboration technologies that can have a real impact on cost and carbon- in fiscal 2013, employee emissions from air travel decreased more than 5 percent over per person emissions from air travel in fiscal 2012.

We share good practice with our clients: Accenture advises clients on Smart Building approaches, among other solutions. We have implemented many of these initiatives and can share our experience of green buildings and ISO 14001.

We prioritize innovation to help us meet client needs: In fiscal 2013, Accenture convened thought leaders from around the world at “Sustainability 24,” an innovative forum connecting more than 60 speakers with thousands of viewers via a 12-hour live, online broadcast.

vi. The most substantial fiscal 2013 business decisions influenced by climate change are:

Operational investment- driving voluntary emissions reductions: Accenture has invested in maintaining global ISO 14001 certification, rolling out REM to new sites and developing more collaboration technologies through our internal IT organization’s global “Collaboration Counts!” initiative. These actions address scope 2 and 3 emissions (office electricity usage and business travel).

R&D investment- maximizing future business opportunities: We aim to develop leading-edge ideas- in fiscal 2013 we spent $715 million on research and development (up from $560 million in fiscal 2012). Cloud computing, smart grid, mobility and analytics are key focus areas for Accenture. Each addresses GHG emissions associated with energy usage (scope 1 and 2).

Engagement with Policy Makers

CC2.3 Do you engage in activities that could either directly or indirectly influence policy on climate change through any of the following? (tick all that apply) (CDP 2013 Q2.3, amended)

Direct engagement

Trade associations

Funding research organizations

Other

No


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If “No” is ticked: CC2.3i Please explain why you do not engage with policy makers

The following is an excerpt from our Political Contributions and Lobbying Policy on accenture.com. From time to time we engage in discussions with all levels of governments on public policy issues. When we determine it is in the best interest of our company, we work with governments to provide information and perspective that support our point of view, through our lobbyists and grassroots lobbying communications. We participate in trade associations for a variety of reasons, including networking, building industry skills, civic participation and monitoring of industry policies and trends. Company participation in trade associations, including membership on a trade association board, does not mean that we agree with every position a trade association takes on an issue. In fact, from time to time our corporate positions may differ from those of the trade association of which we are members. While we make payments to these associations, including membership fees and dues, our policy is to instruct U.S. trade associations not to use company funds for independent campaign expenditures or contributions to any federal, state or local candidate, ballot measure, party committee, non-candidate organization (such as political convention host committees) or organizations organized under Section 527 of the Internal Revenue Code.


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CC3. Targets and Initiatives

Targets

CC3.1 Did you have an emissions reduction target that was active (ongoing or reached completion) in the reporting year?

Yes – intensity target

If you have an intensity target:

CC3.1b Please provide details of your intensity target

ID Scope % of emissions in Scope

% reduction from base year

Metric denominator

Base year

Normalized Base year emissions

Target year

Comment (2400 characters)

Int1 1+2+3 100 35 Other: please

specify

Metric tons CO2-

e per employee

(heads not

FTEs)

2007 4.0465 2015 In fiscal 2013, Accenture set a new target: a per employee 35 percent reduction by the end of fiscal 2015 against our fiscal 2007 baseline. In the first year of this multi-year target, we reduced emissions by more than 36 percent by delivering for our clients in less travel intensive ways. Business travel continues to be at the heart of our delivery model, and we recognize the variability of air travel may lead to fluctuations in our carbon emissions performance year-over-year. Moving forward, we remain focused on continuous improvement, as we pursue our current target of achieving a per employee 35 percent reduction by the end of fiscal 2015. Our base year is our fiscal 2007 (1 September 2006- 31 August 2007) and our target year is Accenture’s fiscal 2015 (ending 31 August 2015). Our base year intensity metric in fiscal 2007 was 4.0465 metric tons of CO2-e per employee (headcount not FTEs). Accenture’s targets are based on our net emissions- that is to say, with discounting for renewable energy purchases, which we


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have been able to track since our fiscal 2009. We believe using our net figure gives a truer representation of our progress in the context of our procurement strategy. We also use a per employee (heads) not per FTE denominator because we believe this denominator reflects our true progress and the actions our individual employees are taking.

CC3.1c Please also indicate what change in absolute emissions this intensity target reflects

ID

Direction of change anticipated in absolute Scope 1+2 emissions at target completion?

% change anticipated in absolute Scope 1+2 emissions

Direction of change anticipated in absolute Scope 3 emissions at target completion?

% change anticipated in absolute Scope 3 emissions Comment

Int1 Increase 50 Increase 20 In fiscal 2013, Accenture set a new target: a per employee 35 percent reduction of combined Scope 1, 2 and 3 carbon emissions by the end of fiscal 2015 against our fiscal 2007 baseline, and we remain focused on continuous improvement as we pursue our current target. As a result of an increase in demand for Accenture’s services, Accenture’s combined Scope 1, 2 and 3 carbon emissions are expected to increase in absolute terms at the completion of our fiscal 2015 target compared to our baseline in fiscal 2007 despite a decrease in emissions intensity per employee during the same period. At the completion of our target in fiscal 2015, we expect our absolute Scope 1 and 2 emissions will increase by approximately 50 percent compared to fiscal 2007, and absolute Scope 3 emissions will increase by approximately 20 percent compared to fiscal 2007.

For both types of target, also:

CC3.1d For all of your targets, please provide details on the progress made in the reporting year (CDP 2013 Q3.1d, amended)

ID % complete (time)

% complete (emissions)

Comment

Int1 75 100 In fiscal 2013, Accenture set a new target: a per employee 35 percent reduction by the end of fiscal 2015 against our fiscal 2007 baseline. In the first year of this multi-year target, we reduced emissions by more than 36 percent, by delivering for our clients in less travel-intensive


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ways. Business travel continues to be at the heart of our delivery model, and we recognize the variability of air travel may lead to fluctuations in our carbon emissions performance year-over-year. Moving forward, we remain focused on continuous improvement, as we pursue our current target of achieving a 35 percent in our per employee calculated CO2 emissions (combined scope 1, 2 and 3) by the end of fiscal 2015 compared with our fiscal 2007. We know that from this point onwards, each percentage point reduction could be harder to achieve if Accenture continues to grow. Our base year is our fiscal 2007 (1 September 2006- 31 August 2007) and our target year is Accenture’s fiscal 2015 (ending 31 August 2015). Our base year intensity metric in fiscal 2007 was 4.0465 metric tons of CO2-e per employee (headcount not FTEs).

Emissions Reduction Initiatives

CC3.2 Does the use of your goods and/or services directly enable GHG emissions to be avoided by a third party?

Yes

If yes: CC3.2a Please provide details of how the use of your goods and/or services directly enable GHG emissions to be avoided by a third party (CDP 2013 Q3.2a, amended)

Accenture’s Sustainability Services practice helps organizations seek improvements in performance and value for their stakeholders by leveraging their assets and capabilities to drive innovation and profitable growth, while striving for a positive economic, environmental and social impact. Accenture’s approach to delivering Sustainability Services is based on four pillars:

1. Sustainability Strategy: We help our clients develop their sustainability strategy to support growth, brand reputation and productivity increase.

2. Sustainability Operational Excellence: We help our clients improve productivity and efficiencies in core operations. 3. Energy & Resource Optimization: We help our clients improve resources efficiency. 4. Intelligent Infrastructure & Cities: We help our clients reinvent their infrastructure for a low-carbon economy. Increasingly, Accenture clients across industries are pursuing energy and emissions reductions, either voluntarily or in response to existing or likely regulation. An example follows to demonstrate how Accenture helped a key client avoid GHG emissions in fiscal 2013 (our reporting year for this CDP response), including our best available information about emissions avoided: Intelligent Infrastructure- Accenture Smart Building Solution (affecting scope 1 and 2 emissions):

i. How emissions were avoided: The Accenture Smart Building Solution (ASBS) helps clients track, manage and mitigate scope 1 and 2 GHG emissions in their built space. It enhances the performance of existing Building Management System technologies with a data-driven approach to energy management and an integrated view of the entire real estate portfolio. In fiscal 2013, Accenture worked with a non-profit health organization to implement ASBS. This approach enabled the client to reduce scope 1 emissions by cutting on-site natural gas consumption for natural gas boilers, and Scope 2 emissions by reducing the electricity consumption of building HVAC equipment.

ii. Estimate of emissions avoided over time: As a result of the ASBS installation, the client was able to avoid an estimated 1,035 metric tons of CO2e in the seven months between July 2013-January 2014, and the installation is projected to avoid an estimated 19,278 metric tons of CO2e for the whole of 2014. More generally, ASBS typically supports a 20 to 30 percent reduction in energy usage once fully deployed.

iii. Methodology, assumptions, emissions factors and global warming potentials: Estimated CO2e emissions reductions were calculated using three primary inputs: (1) percentage of electricity generated by source (such as coal, natural gas, hydro-electric) by the local energy provider, (2) average CO2e values by generation source provided by the World Nuclear Association, (3) EPA for metric tons of CO2 per therm.

iv. CERs and ERUs: Neither Accenture nor the client in question are considering originating any carbon credits in relation to this project.


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More generally, Accenture invests in developing solutions and offerings to help our clients address their energy usage and carbon emissions, such as Smart Grid and cloud computing. In our experience, clients transitioning to cloud solutions can expect to realize energy (and corresponding carbon emissions) reductions of between 30 and 90 percent.

CC3.3 Did you have emissions reduction initiatives that were active within the reporting year (this can include those in the planning and/or implementation phases)

Yes

If yes, complete questions CC3.3a, CC3.3b and CC3.3c:

CC3.3a Please identify the total number of projects at each stage of development, and for those in the implementation stages, estimated CO2e savings

Stage of Development Number of Projects Total estimated annual CO2e savings in metric tonnes CO2e (only for rows marked*)

Under Investigation 0 [Leave blank]

To be implemented* 0 [Leave blank]

Implementation Commenced* 0 [Leave blank]

Implemented* 1 10600

Not to be implemented 0 [Leave blank]

CC3.3b For those initiatives implemented in the reporting year, please provide details in the table below (CDP 2013 Q 3.3b, amended)

Activity type Description of activity Estimated annual CO2e

savings (metric tonnes CO2e)

Annual monetary savings (USD)

Investment required

USD)

Estimated lifetime of

the initiative

Payback period <1 year

1-3 years 4-10 years 11-15 years 16-20 years 21-25 years

>25 years

Energy efficiency- building services

Energy Management Program (scope 2)

In fiscal 2013 (the relevant reporting year for this CDP response), Accenture has continued to prioritize new energy management efforts, including Remote Energy Monitoring (REM), our EMS and ISO 14001 program. These efforts address scope 2 emissions, supported by

10600 2534000 355000 1 year- Accenture’s fiscal 2013. We execute key initiatives on a fiscal year basis. Therefore we are reporting here actions and results relating to fiscal 2013

<1 year


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Activity type Description of activity Estimated annual CO2e

savings (metric tonnes CO2e)

Annual monetary savings (USD)

Investment required

USD)

Estimated lifetime of

the initiative

Payback period <1 year

1-3 years 4-10 years 11-15 years 16-20 years 21-25 years

>25 years

broad employee engagement programs to promote efficient behaviors- we have more than 300 active eco teams in 40 countries. Accenture’s scope 2 emissions all result from electricity usage in our office locations. Through real-time monitoring, focused in high-consumption locations, smart meters enable us to pinpoint inefficiencies and drive improvements. Implementing these smart meters has yielded an energy efficiency improvement of up to 13 percent in some locations within weeks.

In fiscal 2013, we estimate that our overall energy management program saved approximately 10600 metric tons of CO2 against our fiscal 2012 baseline. This initiative helps us reduce our scope 2 emissions and is therefore explicitly linked to our overall carbon target of reducing our per employee carbon emissions (combined scope 1, 2 and 3) by 35 percent by the end of fiscal 2015 against our fiscal 2007 baseline. In fiscal 2013 this program helped Accenture achieve a per person reduction in overall reported CO2 emissions (scope 1, 2 and 3) of more than 36 percent against our fiscal 2007 baseline, surpassing our target. Our energy management program is voluntary (not mandated by any external regulator).

energy management strategy and goals.


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CC3.3c What methods do you use to drive investment in emissions reduction activities?

Method Comment

Internal finance mechanisms Accenture spends significant operational budget on energy usage in our facilities and business travel. Through our energy management and travel management programs, we can generate significant operational savings in many cases, while also reducing carbon emissions. Generating significant cost savings from these initiatives means that a) we can prove their short-term value in cost and carbon terms and b) we can access budget for ongoing investment where required. For example, since fiscal 2009, our energy efficiency programs have helped save an estimated 370,000 MWh of electricity and cut costs by an estimated US$46 million over that same time period. A key component of our energy management program for fiscal 2013 has been extending the reach of our Remote Energy Monitoring (REM) program. We began implementing Remote Energy Monitoring (REM) technologies in fiscal 2010, prioritizing high-consumption locations. Through real-time monitoring, these “smart meters” enable us to make more informed decisions about energy consumption. Energy efficiency improvements due to REM technology can also accelerate energy reduction efforts, yielding as much as a 13 percent energy efficiency improvement in some locations within four weeks. We ended fiscal 2013 with 314 meters in 13 countries. Similarly, we have demonstrated the cost and carbon savings we can generate through investing in advanced collaboration technologies and supporting mechanisms and this clear business case has helped secure additional investment. In fiscal 2013, employee emissions from air travel decreased more than 5 percent over per person emissions from air travel in fiscal 2012.

Other Other: Dedicated budget for Environmental Management Systems (EMS): Accenture holds global ISO 14001 certification, with 68 sites now in scope, up from 66 in fiscal 2012. Certification at all 66 existing sites was renewed in fiscal 2012, requiring investment and employee involvement to not only sustain the EMS but also to demonstrate continuous improvement. We dedicate significant budget towards tailoring our EMS to each of those sites, undertaking training and awareness activities, and undergoing internal and external audit for ISO 14001 compliance. Over recent years, Accenture clients have increasingly requested or required ISO 14001 certification when considering suppliers for contracts. Therefore, there is a clear business case for Accenture to invest funds in ISO 14001 maintenance and adding new sites where relevant. Our EMS activities also help us measure and manage energy usage, generating operational savings and encouraging behavior change.

Dedicated budget for low carbon product R&D Accenture invests in products and services to support our clients, as well as contributing to the overall environmental agenda. In fiscal 2013, we invested $715 million in research and development, to help create, commercialize and disseminate innovative business strategies and technology solutions. Accenture Technology Labs identifies


© Accenture 2014

and develops new technologies that we believe will be the drivers of our clients’ growth and enable them to be first to market with differentiated capabilities. Developing leading-edge solutions and services helps Accenture meet and anticipate client wants and needs, win more work from our clients and generate revenues for our business. Therefore there is a clear business case for our ongoing investment in low-carbon solutions and services, such as Smart Grid and Accenture Smart Building Solution.

Employee engagement Accenture people are increasingly a) looking to Accenture for strong evidence of environmental responsibility and b) wanting to get involved in cutting Accenture’s carbon emissions. More than 70 percent of Accenture people say they behave in an environmentally responsible way at work (2012 “pulse” survey). We can demonstrate to leadership that by engaging our people actively in our environment programs, we a) help meet their expectations of Accenture and b) channel their enthusiasm to deliver real results against our environmental goals, while c) also helping reduce environmental impacts at our clients’ premises and when delivering client projects. Our Global Eco Challenge program supports this engagement- for our first Eco Challenge in 2009, we invested in use and customization of a third party carbon calculator to enable our people to estimate their carbon footprint and pledge to reduce their impact. More than 32,000 employees took part, pledging 40,000 tons of CO2 emissions. We continue to invest in similar tools- our 2012 and 2013 Eco Challenges helped extend our reach not only to our people, but to our recruits and other stakeholders worldwide. We challenged them to participate in the “Are You a Green Superhero?” interactive game. The game was played nearly 60,000 times in approximately 70 countries. Our local employee programs are also vital. We have more than 300 eco teams in 40 countries; in India alone more than 1500 employee volunteers make up nine Eco Watch Teams to promote environmentally conscious behaviors and practical actions like carpooling.

CC4. Communications

CC4.1 Have you published information about your organization’s response to climate change and GHG emissions performance for this reporting year in places other than in your CDP response? If so, please attach the publication(s) (CDP 2013 Q 4.1, amended)

Publication Page/Section reference Attach the Document In voluntary communications (complete)

Accenture’s 2012-2013 Corporate Citizenship Report, “Our Communities, Our Commitments” details Accenture’s climate change and broader environmental goals, progress and programs for fiscal 2013 (our CDP reporting year for this response) and fiscal 2012. The attached document, “CDP 2014 Accenture Climate Change Communications 4.1.docx” provides

CDP 2014 Accenture Climate Change Communications 4.1.docx


© Accenture 2014

screenshots of the relevant sections, as our full Report is published online. Page 1, “Goals and Progress” shows our overall carbon target and outlines our carbon reduction journey. Pages 2-3, “Running Efficient Operations” detail our energy management activities at our office facilities and the progress we are making, as well as our renewables strategy and ISO 14001 program. Page 4, “Working Sustainably” covers our collaboration technology strategy and Smart Work program to reduce travel-related CO2 emissions and engage our people to support behavioral change. Pages 6-8 show carbon-related and broader environmental metrics across our operations from fiscal 2009-fiscal 2013, including our total year on year CO2 emissions by source, scope, and region, as well as energy usage by source.


© Accenture 2014

Risks & Opportunities

CC5. Climate Change Risk

CC5.1 Have you identified any climate change risks that have the potential to generate a substantive change in your business operations, revenue or expenditure? (Tick all that apply) (CDP 2013 Q5.1, amended)

Please identify the relevant categories:

Risks driven by changes in regulation- NO

Risks driven by changes in physical climate parameters-NO

Risks driven by changes in other climate-related developments-NO

CC5.1d: Please explain why you do not consider your company to be exposed to risks driven by changes in regulation that have the potential to generate a substantive change in your business operations, revenue or expenditure

At present, we do not consider Accenture to be exposed to risks driven by changes in regulation that might generate substantive changes to our business operations, revenue or expenditure, due to the nature of our business. Accenture provides management consulting, technology services and outsourcing and is therefore inherently less exposed to climate change regulatory risk than companies in other industries:

Carbon taxes/cap-and-trade schemes: Accenture’s operations are not in scope for carbon taxation, emissions limits or mandatory emissions trading schemes and we do not expect to be affected in the next twelve months. We monitor the situation globally, and believe that any changes would likely start in the EU. At present, we do not expect this risk to change our business operations substantively because 1) Accenture’s environment strategy supports reductions in our energy usage and carbon emissions, reducing future risk around cap-and-trade schemes; and 2) we understand that carbon taxation/cap-and-trade schemes beyond high-emitting industries may materialize progressively (through staggered changes in thresholds for inclusion of companies based on energy usage/ emissions level), enabling Accenture to adapt over time.

Emissions reporting obligations: Accenture may be subject to new global, regional, country, state or city reporting requirements for energy usage or emissions in the next twelve to twenty-four months. We consider this risk at the global level, with particular focus on the EU and Australia, as well as locations such as Japan. At present, we do not expect this risk to change our business operations substantively because 1) Accenture leases almost all its facilities, and current or anticipated requirements are largely targeted at owners of facilities and users of energy over certain thresholds; and 2) Accenture’s environmental measurement program is very granular, and we believe we would be well placed to meet new energy or emissions reporting obligations. Our Government Relations and Legal teams work alongside our operational leaders to identify relevant local legislation and incorporate it into our ISO14001-certified EMS. We already meet relevant reporting obligations: for example, we disclose carbon emissions associated with Accenture’s Tokyo office annually, under Tokyo’s “Action Plan for Climate Change.”

CC5.1e: Please explain why you do not consider your company to be exposed to risks driven by physical climate parameters that have the potential to generate a substantive change in your business operations, revenue or expenditure

Accenture continues to articulate a range of general physical risks applicable to our business in our 10-K. These general physical risks include natural disasters and infrastructure disruption and may have a range of causes. We do not anticipate these risks driving substantive change in our business operations, revenue or expenditure at this time due to the way we run our business:


© Accenture 2014

Physical impacts leading to facilities issues: Large portions of Accenture’s Global Delivery Network are located in India and the Philippines, both of which have experienced natural disasters which may occur again and could impair the ability of our people to work in, and travel to, our facilities. We consider these risks at the global level but do not expect them to change our business operations substantively because: 1) Accenture has more than 50 delivery centers around the world and this breadth of coverage helps mitigate delivery risks and enable contingency planning; 2) Accenture leases almost all of its office premises, enabling us to adjust in the event of a natural disaster or adapt over time to rising sea levels; and 3) we have robust and tested disaster recovery and contingency planning processes to address any immediate issues that may occur.

Global health risks/ pandemics: Accenture is a client-centric organization and we often go where our clients are located. We consider this risk at the global level. In practical terms, we continue to review risks like these on a daily basis across our operations. We currently do not expect this risk to change our business operations substantively because: 1) the breadth of our geographic operations helps reduce our exposure, for example if a health issue were confined to a particular region, restricting travel; 2) we have many virtual working options available to our people and clients, enabling “business as usual” to continue with the use of collaboration technologies; and 3) many of our people work routinely at client premises, further reducing reliance on Accenture office locations. Accenture also has formalized mechanisms to adapt to health risks quickly: Accenture’s Global Watch program gives employees immediate business travel policies and practices at times of health and safety concerns.

CC5.1f: Please explain why you do not consider your company to be exposed to risks driven by changes in other climate-related developments that have the potential to generate a substantive change in your business operations, revenue or expenditure

At present, we do not consider Accenture to be exposed to risks driven by changes in other climate-related developments that might generate substantive changes to our business operations, revenue or expenditure for the following reasons:

Changing client requirements: Accenture continues to anticipate and respond to client needs across our business and is already supporting clients with specialized sustainability and Green IT services. We currently do not expect this risk to change our business operations substantively because 1) our annual Sustainability Services strategic planning process helps us understand and anticipate current and potential clients’ requirements and 2) more generally we prioritize research, development and thought leadership to position us well in the marketplace and help position our clients for success- Accenture spent $715 million on research and development in fiscal 2013. Accenture Technology Labs identifies and develops new technologies that we believe will be the drivers of our clients’ growth: focus areas for investment include cloud computing and smart grids, both of which have strong sustainability drivers.

Ability to meet stakeholders’ performance and disclosure expectations: Accenture clients, employees and recruits (among others) expect both strong environmental performance and a strong commitment to disclosure. We consider this risk at the global level and integrate this particular risk- and our response to it- into our environmental strategy. Client expectations remain highest in the EU, US and Australia. We currently do not expect this risk to change our business operations substantively because: 1) we are already driving a robust environment program (for example, we hold global ISO 14001 certification); 2) our environment measurement program is already very granular and we believe we are well placed to meet future disclosure requirements of clients or governments; 3) we continue to drive environmental programs that channel the passion of our employees, such as our Eco Challenge; and 4) a key priority for us for fiscal 2014 and beyond is to continue to broaden take-up of reduced travel schedules and other environmentally sound practices in project delivery, affecting more of our people as well as helping reduce clients’ supply chain GHG emissions associated with Accenture people’s travel to serve them.


© Accenture 2014

CC6. Climate Change Opportunities

CC6.1 Have you identified any climate change opportunities that have the potential to generate a substantive change in your business operations, revenue or expenditure? (Tick all that apply) (CDP 2013 Q6.1, amended) Please identify the relevant categories:

Opportunities driven by changes in regulation- YES

Opportunities driven by changes in physical climate parameters- NO

Opportunities driven by changes in other climate-related developments- YES


© Accenture 2014

Q6.1a: Please describe your opportunities driven by changes in regulation

ID Risk/

opportunity

driver

Description Potential

impact

Timeframe

Up to 1 year 1 to 3 years

3 to 6 years

>6 years

Unknown

Direct/

indirect

Likelihood Magnitude

of impact

Estimated financial implications of the risk/opportunity before taking action (500 character text field)

Methods you are using to manage this risk/opportunity (1500 character text field)

Costs associated with these actions (500 character text field)

1 Fuel/ energy

taxes and

regulations

City-based climate change policy and activity: Increasingly,

governments and other stakeholders are realizing the power of individual large cities to deliver carbon reductions (such as the “top 30” global cities discussed at Davos 2014 with Ban Ki Moon and others). City-based policy and action is already generating opportunities for Accenture: in fiscal 2013, The Greater London Authority called on Accenture Sustainability Services to help develop “Linked London,” a project designed to integrate city systems and transform the way the city delivers services to its citizens. The Linked London proposal quantifies the benefits to be gained from integrating the city’s core services, including an estimated reduction in CO2 emissions of 104,200 metric tons.

New

products/

business

services

1-3 years Indirect

(client)

Very likely Medium Frost & Sullivan

reported the size of

the Smart City

market globally is

likely to be worth

more than $1.5

trillion by 2020. Of

that almost 20

percent, or 0.3

trillion is expected

to be for Smart

Energy.

In response to city-level opportunities, Accenture has developed Intelligent City and Smart Grid Services, and Advanced Metering Infrastructure (AMI) offerings. This activity may help increase the likelihood of Accenture winning work in this area over the next 1-3 years. Overall, we expect this area of our business to expand further over coming years, generating revenue for Accenture.

Accenture’s

investment in the

development of

our Intelligent

Cities offering is

integrated into our

company-wide

research and

development

activities. In fiscal

2013, Accenture

invested $715

million in research

and development

to help create,

commercialize

and disseminate

innovative

business

strategies and

technology

solutions.


© Accenture 2014

Q6.1c: Please describe your opportunities driven by changes in other climate-related developments

ID Risk/

opportunity

driver


impact

Timeframe


3 to 6 years

>6 years

Unknown

Direct/

indirect


of impact




1 Fluctuating

socio-

economic

conditions

Helping clients adapt to volatile utility prices: Across all

industries (not just energy-intensive sectors) clients are seeking to adapt to volatile energy prices by reducing energy usage and thereby cut operational cost. This is a significant opportunity for Accenture that also helps deliver GHG emissions reductions. For example, Accenture has experience in smart metering and beyond-the-meter products and services at utilities clients in Australia, Asia, Europe, and North America and advising on energy-efficiency programs (which avoid GHG emissions). We also use our Sustainability Performance Management services and tools to help clients re-set their energy

Increased

demand

for

existing

products/

services

1-3 years Indirect

(client)

Very likely Medium GTM Research has

reported that the

size of the global

market for power

investments in

utility data analytics

will top $3.8 billion

globally by 2020.

These analytics

solutions are a key

commercial service

offering we provide

to our utility clients.

Accenture’s High Performance Utility Model helps utilities clients develop new capabilities to manage volatile energy costs, such as smart metering operations, and support energy efficiency programs. Accenture also helps clients address challenges of volatile utility prices through its Sustainability Performance Management service. We help clients baseline their existing energy usage (and corresponding carbon emissions) and identify future targets ways to meet them through strategic, supply chain and operational changes. For example, Accenture Smart Building Solutions (ASBS) enhance the performance of existing Building Management

Accenture’s investment in the development of our High Performance Utility Model is integrated into our company-wide research and development activities. In fiscal 2013, Accenture invested $715 million in research and development to help create, commercialize and disseminate innovative business strategies and technology solutions.


© Accenture 2014

ID Risk/

opportunity

driver


impact

Timeframe


3 to 6 years

>6 years

Unknown

Direct/

indirect


of impact




usage targets and drive down operational cost. Accenture Smart Building Solutions (ASBS) is one approach we can take to helping drive down energy usage.

System technologies, with benefits typically including emissions reductions of 20-30 percent. Voluntary efforts to reduce carbon emissions will increasingly provide us with client service opportunities over the next 1-3 years.

CDP 2014 Accenture Response DRAFT – confidential until submitted formally

© Accenture 2014

Q6.1e: Please explain why you do not consider your company to be exposed to opportunities driven by physical climate parameters that have the potential to generate a substantive change in your business

Accenture is a global management consulting, technology and outsourcing services company and most of our key business opportunities related to climate change are currently driven by either regulatory change or cost/ efficiency needs. Overall we consider opportunities related to physical changes to be a) not substantive at this time in terms of revenue and b) a subset of the wider opportunities for our Sustainability Services and Resources practices. For example:

Limited opportunities to address physical climate parameters: We may be able to advise our clients on general business continuity approaches to help them adapt to climate change, for example managing their real estate portfolio in locations such as the Philippines. However, we do not consider this opportunity to be significant because this type of work represents a very limited portion of Accenture’s revenues and profits. Accenture continues to monitor its own real estate portfolio with regard to a range of physical risks but we believe additional opportunities are limited. We lease almost all of our facilities, reducing our physical risk exposure considerably, and have ongoing business continuity and risk management processes.

General opportunities to help clients to reduce energy usage: Accenture is helping clients adapt to volatile energy prices by reducing energy usage, in order to cut costs and enable clients to plan for operational budgets more accurately. We do not consider this opportunity to have a significant link to physical climate change parameters because the need to reduce energy usage is a core part of any operational cost reduction or environmental program. We recently undertook a project of this nature for a European bank from a cost management perspective- rather than to manage physical risks of climate change. More generally, Accenture invests in developing solutions and offerings to help our clients address their energy usage and carbon emissions, such as Smart Grid and cloud computing. In our experience, clients transitioning to cloud solutions can expect to realize energy (and corresponding carbon emissions) reductions of between 30 and 90 percent. Again, the driver for this action is typically cost/ efficiency, although it may also reduce exposure to the physical changes associated with climate change.


© Accenture 2014

Emissions

Methodology

CC7.1 Please provide your base year and base year emissions (Scopes 1 and 2)

Base year Scope 1 Base year emissions (metric tonnes CO2e)

Scope 2 Base year emissions (metric tonnes CO2e)

Fri 01 Sep 2006 - Fri 31 Aug 2007 9210 199422

CC7.2 Please give the name of the standard, protocol or methodology you have used to collect activity data and calculate Scope 1 and Scope 2 emissions.

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)

CC7.3 Please give the source for the global warming potentials you have used

Gas Reference CO2 IPCC Second Assessment Report (SAR - 20 year)

CC7.4 Please give the emissions factors you have applied and their origin; alternatively, please attach an Excel spreadsheet with this data at the bottom of this page (CDP 2013 Q7.4, amended)

Fuel/Material/Energy Emission Factor Unit Reference Natural gas 192 kg CO2 per MWh GHG Protocol

Fuel_Use_in_Facilities_Version_3.0.xls Using "Natural gas" numbers, assuming average of LHV / NCV and HHV / GCV bases

Diesel/Gas oil 2.75 kg CO2 per liter GHG Protocol Fuel_Use_in_Facilities_Version_3.0.xls Using "gas/diesel oil" numbers, assuming average of LHV / NCV and HHV / GCV bases, and assuming an average specific gravity (0.885 kg / l)

Aviation gasoline Other – kg of CO2 per Hour of travel

See attached Excel spreadsheet: “Accenture EmissionFactors_Scope1_Air_2013.xls”

Electricity Kg CO2 per MWh

See attached Excel spreadsheet: “Accenture_Electricity_EmissionFactors_2013.xlsx” Factors originally sourced from GHG Protocol “Emission-Factors-from-Cross-Sector-Tools-(August-2012).xlsx” and “eGRID2012V1_0_year09_DATA.xlsx” for US emissions factors

Further Information

Excel spreadsheets referenced in CC7.4 are attached below.


© Accenture 2014

CC8. Emissions Data

Boundary

CC8.1 Please select the boundary you are using for your Scope 1 and 2 greenhouse gas inventory

Select from:

Financial control

Operational control

Equity share

Other

Scope 1 and 2 Emissions Data

CC8.2 Please provide your gross global Scope 1 emissions figures in metric tonnes CO2e

32155

CC8.3 Please provide your gross global Scope 2 emissions figures in metric tonnes CO2e

232988

CC8.4 Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure? (CDP 2013 Q8.4, amended)

No

Data Accuracy

CC8.5 Please estimate the level of uncertainty of the total gross global Scope 1 and 2 emissions figures that you have supplied and specify the sources of uncertainty in your data gathering, handling and calculations.

Scope 1 emissions: Uncertainty

range

Scope 1 emissions: Main

sources of uncertainty

Scope 1 emissions:

Please expand on the

uncertainty in your data

Scope 2 emissions: Uncertainty

range

Scope 2 emissions: Main

sources of uncertainty

Scope 2 emissions:

Please expand on the

uncertainty in your data

More than 5% but less than or equal to 10%

Assumptions

Metering/ Measurement Constraints

Wherever possible, we source natural gas and diesel data directly from meter readings or utility bills, we source scope 1 car travel data from reports provided by leased cars agencies or fuel

Less than or equal to 2%

Assumptions

Extrapolation

Metering/ Measurement Constraints

Wherever possible, we source electricity data directly from meter readings or utility bills to calculate scope 2 carbon emissions. Where we do not own facilities we occupy, we work with our landlords to source


© Accenture 2014

reimbursements from our time and expenses system, and we source scope 1 air travel data from a report provided by the plane operators to calculate scope 1 carbon emissions. Where we do not own facilities we occupy, we work with our landlords to source energy usage data. More than 70 percent of Accenture’s carbon emissions from natural gas and diesel usage are from actual data sources such as meters or invoices. For facilities Accenture owns or leases where there is no sub metering capacity, but where whole building utility bills are available, we estimate natural gas and diesel consumption based on the portion of the building we occupy. The remaining 30 percent of natural gas and diesel emissions are estimated in this way. For carbon emissions from leased cars, we receive approximately 50 percent of the carbon emissions data directly from the agency that leases the cars. The remaining 50 percent is derived

electricity usage data. About 90 percent of Accenture’s carbon emissions from electricity usage are from actual data sources such as meters or invoices. For facilities Accenture owns or leases where there is no sub metering capacity, but where whole building utility bills are available, we estimate electricity consumption based on the portion of the building we occupy. We estimate 5 percent of electricity emissions are calculated in this way. Finally, where utility bills or metered readings are not available, we extrapolate by multiplying m2 of owned or leased space by an average energy usage figure for Accenture buildings in the country or region. The remaining 5 percent of electricity emissions are derived in this way.


© Accenture 2014

from fuel reimbursements from our time and expense systems.

External Verification or Assurance

CC8.6 Please indicate the verification/assurance status that applies to your Scope 1 emissions (CDP 2013 Q8.6, amended)

Third party verification or assurance complete

CC8.6a Please provide further details of the verification/assurance undertaken for your Scope 1 emissions, and attach the relevant statements (CDP 2013 Q8.6a and Q8.6b, amended and combined)

Type of verification or

assurance

Attach the document

Page/Section reference

Relevant standard

Proportion of reported Scope 1 emissions

verified (%) Limited assurance

[Attach: Accenture Spain_CDP Assurance Materials 2014.zip]

Please see page 159 (158 in PDF numbering) of “Memoria España 2013 – Informe de responsabilidad empresarial”. Scope 1 emissions (‘alcance 1’ in Spanish) are identified by GRI G4 metric EN15 (checked and verified). Accenture in Spain reported that during fiscal 2013 the maintenance of transformers consumed 0.1759 tons of scope 1 CO2. This is the only source of Accenture in Spain’s scope 1 emissions for fiscal 2013 and formed part of the audit referenced in the accompanying assurance statement.

ISAE 3000

1


© Accenture 2014

Further information We attach our fiscal 2013 Spain Corporate Citizenship report, “Memoria España 2013 – Informe de responsabilidad empresarial” to demonstrate Spain’s most recent scope 1 verification activities. This report is accompanied by a signed letter from KPMG to Accenture in Spain describing limited assurance of non-financial information for Accenture fiscal 2013 in accordance with the International Standard on Assurance Engagements (ISAE) 3000. The information reviewed corresponds to the economic, environmental and social indicators provided in accordance with the Global Reporting Initiative (GRI) G4 guidelines. The auditor’s letter offers the following verification opinion/ finding: “Based on the procedures performed, as described above, nothing has come to our attention that causes us to believe that the data included in the “Memoria España 2013 – Informe de responsabilidad empresarial” of Accenture S.L. for the year ended 31 August 2013 have not been reliably obtained, that the information has not been fairly presented, or that significant discrepancies or omissions exist, nor that the Report is not prepared, in all material respects, in accordance with the Sustainability Reporting Guidelines version 4.0 of the Global Reporting Initiative as described in item G4-32 in the chapter “Anexo 2 – Índice de contenidos de Global Reporting Initiative (GRI)" of the Report.” Please see page 159 (158 in PDF numbering) of “Memoria España 2013 – Informe de responsabilidad empresarial”. Scope 1 emissions (‘alcance 1’ in Spanish) are identified by GRI G4 metric EN15 (checked and verified). Accenture in Spain reported that during fiscal 2013 the maintenance of transformers consumed 0.1759 tons of scope 1 CO2. This is the only source of Accenture in Spain’s scope 1 emissions for fiscal 2013 and formed part of the audit referenced in the accompanying assurance statement.

CC8.7 Please indicate the verification/assurance status that applies to your Scope 2 emissions (CDP 2013 Q8.7, amended)


CC8.7a Please provide further details of the verification/assurance undertaken for your Scope 2 emissions, and attach the relevant statements (CDP 2013 Q8.7a and Q8.7b, amended and combined)

Type of verification or

assurance

Attach the document


Relevant standard

Proportion of reported Scope 2 emissions

verified (%) Limited assurance


Please see page 159 (158 in PDF numbering) of “Memoria España 2013 – Informe de responsabilidad empresarial”. Scope 2 emissions (‘alcance 2’ in Spanish) are identified by GRI G4 metric EN16 (checked and verified). Scope 2 emissions are calculated and provided on page 139 of “Memoria España 2013 – Informe de responsabilidad

ISAE 3000

1


© Accenture 2014

empresarial” under “Emisiones Indirectas de CO2.” 2210 metric tons of scope 2 CO2 were reported for fiscal 2013.

Further information

We attach our fiscal 2013 Spain Corporate Citizenship report, “Memoria España 2013 – Informe de responsabilidad empresarial” to demonstrate Spain’s most recent scope 2 verification activities. This report is accompanied by a signed letter from KPMG to Accenture in Spain describing limited assurance of non-financial information for Accenture fiscal 2013 in accordance with the International Standard on Assurance Engagements (ISAE) 3000. The information reviewed corresponds to the economic, environmental and social indicators provided in accordance with the Global Reporting Initiative (GRI) G4 guidelines. The auditor’s letter offers the following verification opinion/ finding: “Based on the procedures performed, as described above, nothing has come to our attention that causes us to believe that the data included in the “Memoria España 2013 – Informe de responsabilidad empresarial” of Accenture S.L. for the year ended 31 August 2013 have not been reliably obtained, that the information has not been fairly presented, or that significant discrepancies or omissions exist, nor that the Report is not prepared, in all material respects, in accordance with the Sustainability Reporting Guidelines version 4.0 of the Global Reporting Initiative as described in item G4-32 in the chapter “Anexo 2 – Índice de contenidos de Global Reporting Initiative (GRI)" of the Report.” Please see page 159 (158 in PDF numbering) of “Memoria España 2013 – Informe de responsabilidad empresarial”. Scope 2 emissions (‘alcance 2’ in Spanish) are identified by GRI G4 metric EN16 (checked and verified). Scope 2 emissions are calculated and provided on page 139 of “Memoria España 2013 – Informe de responsabilidad empresarial” under “Emisiones Indirectas de CO2.” 2210 metric tons of scope 2 CO2 were reported for fiscal 2013.

CC8.8 Please identify if any data points other than emissions figures have been verified as part of the third party verification work undertaken (New for CDP 2014)

Additional data points verified (can add multiple rows)

Comment

Year on year change in emissions (Scope 2)

Accenture in Spain’s fiscal 2013 Corporate Citizenship Report, “Memoria España 2013 – Informe de responsabilidad empresarial”, shows scope 2 emissions (‘alcance 2’ in Spanish) year by year on page 139, on the line graph entitled ‘Emisiones indirectas de CO2’. These scope 2 emissions have been audited independently since fiscal 2008, therefore changes in the emissions reported year by year have been verified.

Year on year change in emissions (Scope 3)

Accenture in Spain’s fiscal 2013 Corporate Citizenship Report, “Memoria España 2013 – Informe de responsabilidad empresarial”, shows scope 3 emissions (‘alcance 3’ in Spanish) year by year on page 139, on the line graph entitled ‘Emisiones indirectas de CO2’. These scope 3 emissions have been audited independently since fiscal 2008, therefore changes in the emissions reported year by year have been verified.


© Accenture 2014

Carbon Dioxide Emissions from Biologically Sequestered Carbon

CC8.9 Are carbon dioxide emissions from biologically sequestered carbon relevant to your organization? (CDP 2013 Q8.8, no change)

No

C9. Scope 1 Emissions Breakdown

CC9.1 Do you have Scope 1 emissions sources in more than one country?

Yes

If yes: CC9.1a Please break down your total gross global Scope 1 emissions by country/region (CDP 2013 Q9.1a, amended)

Country/Region Scope 1 metric tonnes CO2e

Americas 3216

EMEA 20320

Asia Pacific 7409

Rest of world 1211

CC9.2 Please indicate which other Scope 1 emissions breakdowns you are able to provide (tick all that apply)

By business division (CC9.2a)

By facility (CC9.2b)

By GHG type (CC9.2c)

By activity (CC9.2d)

By legal structure (CC9.2e)

Activity Scope 1 emissions (metric tons CO2-e)

Scope 1 air travel 1211

Fuel combustion (natural gas, diesel) 8153

Scope 1 car travel 22791

CC10. Scope 2 Emissions Breakdown

CC10.1 Do you have Scope 2 emissions sources in more than one country? Yes


© Accenture 2014

If yes: CC10.1a Please break down your total gross global Scope 2 emissions and energy consumption by country/region (CDP 2013 Q10.1a, amended)

Country/Region Scope 2 metric tonnes CO2e

Purchased and consumed electricity, heat, steam or cooling (MWh)

Purchased and consumed low carbon electricity, heat, steam or cooling accounted for in CC8.3 (MWh)

Americas 26229 70453 5314

EMEA 11890 64512 31739

Asia Pacific 194869 242412 9095

CC10.2 Please indicate which other Scope 2 emissions breakdowns you are able to provide (tick all that apply)

By business division (CC10.2a)

By facility (CC10.2b)

By activity (CC10.2c)

By legal structure (CC10.2d)

Activity Scope 2 emissions (metric tons CO2-e)

Office electricity usage 232988

CC11. Energy

CC11.1 What percentage of your total operational spend in the reporting year was on energy?

More than 0% but less than or equal to 5%

CC11.2 Please state how much fuel, electricity, heat, steam, and cooling in MWh your organization has purchased and consumed during the reporting year

Energy Type MWh Fuel 35927

Electricity 377377

Heat 0

Steam 0

Cooling 0

CC11.3 Please complete the table by breaking down the total “Fuel” figure entered above by fuel type

Fuel MWh

Natural gas 16684

Diesel/Gas oil 19243


© Accenture 2014

CC11.4 Please provide details of the electricity, heat, steam or cooling amounts that were accounted at a low carbon emission factor in the Scope 2 figure reported in CC8.3 (CDP 2013 Q11.4, amended)

Basis for applying a low carbon emission factor

MWh associated with low carbon electricity, heat, steam or cooling

Comments

Tracking instruments, Guarantees of Origin

32063 Renewable energy purchased for facilities in several countries around the world with specific tracking instruments during the reporting year

Power Purchase Agreements (PPA) not backed by instruments

8831 Wind energy procured for our largest facility in Chennai, India, during the reporting year

Tracking instruments, RECS (USA) 5247 Renewable energy purchased by building owner for a facility we use in the US during the reporting year

Grid connected low carbon electricity generation owned by company, instruments created and retired by company

7 Renewable energy generated from solar PV panels from a facility in Belgium during the reporting year

CCC12. Emissions Performance

Emissions History

CC12.1 How do your gross global emissions (Scope 1 and 2 combined) for the reporting year compare to the previous year? (CDP 2013 Q12.1, amended)

Increased

CC12.1a Please identify the reasons for any change in your gross global emissions (Scope 1 and 2 combined) and for each of them specify how your emissions compare to the previous year (CDP 2013 Q12.1a, amended)

Reason Emissions value (percentage)

Direction of change

Comment

Emissions reduction activities

4.5 Decrease Energy management program: Accenture has continued to prioritize new energy management efforts, including Remote Energy Monitoring (REM), to reduce scope 2 emissions. Accenture’s scope 2 emissions all result from electricity usage in our office locations. Through real-time monitoring, focused in high-consumption locations, smart meters enable us to pinpoint inefficiencies and drive improvements. Implementing these smart meters has yielded an energy efficiency improvement of up to 13 percent in some locations within weeks. In fiscal 2013, we estimate that our overall energy management program saved approximately 10600 metric tons of CO2 against our fiscal 2012 baseline, a 4.5 percent saving.

Divestment


© Accenture 2014

Reason Emissions value (percentage)

Direction of change

Comment

Acquisitions

Mergers

Change in output 8.1 Increase Overall reported scope 1 and 2 emissions: Due to the strong increase in demand for Accenture’s services in fiscal 2013, Accenture’s real estate footprint and employee numbers have increased in gross terms. As a result, our combined scope 1 and 2 carbon emissions have increased in absolute terms (excluding the methodology change that adds to our scope 1 emissions) despite a much larger growth in employee numbers.

Change in methodology

9.7 Increase Change in reporting of some car travel: In past years, we have reported all GHG emissions resulting from car travel by employees for business purposes under scope 3. Improvements in Accenture’s time and expense reporting in fiscal 2013 have enabled us to isolate different types of car travel for business purposes. Accenture provides certain employees with cars for business travel in a select number of geographies. We have re-categorized emissions associated with these cars as scope 1 for our fiscal 2013 emissions reporting. Due to the nature of our business, our scope 1 reported emissions are small. Therefore, re-categorizing this car travel as scope 1 results in a significant percentage increase in scope 1 reported emissions for fiscal 2013 (as well as a small percentage reduction in scope 3).

Change in boundary

Change in physical operating conditions

Unidentified

Other

Emissions Intensity

CC12.2 Please describe your gross combined Scope 1 and 2 emissions for the reporting year in metric tonnes CO2e per unit currency total revenue (CDP 2013 Q12.2, amended)

Intensity figure Metric numerator

Metric denominator

% change from previous year

Direction of change from previous year

Reason for change

9.28 mtCO2e unit total revenue 10.5 Increase Accenture’s calculated scope 1 and 2 emissions per $million revenue increased by 10.5 percent from


© Accenture 2014

fiscal 2012 to fiscal 2013. This increase occurred primarily due to the methodology change for measuring our scope 1 emissions, specifically for travel from leased cars. Improved system reporting and governance activities improved our car travel reporting. Now, Scope 1 car travel can be effectively reported separately from the larger scope 3 car travel. Without this methodology change, this figure compared to 2012 would be an increase of 1 percent. When we calculate scope 1, 2 and 3 emissions intensity per unit of revenue from 2012 compared to 2013, the result is almost identical (less than 0.1 percent difference). Additionally, this 10.5 percent increase also occurred in the context of significant growth and reflects our efforts to grow our business sustainably and in a carbon-efficient way.


© Accenture 2014

CC12.3 Please describe your gross combined Scope 1 and 2 emissions for the reporting year in metric tonnes CO2e per full time equivalent (FTE) employee (CDP 2013 Q12.3, amended)

Intensity figure

Metric numerator

Metric denominator


Direction of change from previous year Reason for change

mtCO2e FTE employee Accenture is unable to provide an FTE-related emissions intensity metric. Accenture publishes its headcount-related emissions intensity figures at www.accenture.com/environment and we can provide this metric in response to 12.4, because it reflects how we measure our progress and how we report our employee numbers. However, we consider our FTE numbers proprietary and, as a result, are unable to provide a response to 12.3.

CC12.4 Please provide an additional intensity (normalized) metric that is appropriate to your business operations

ICT companies can use the sector module to respond to this question


Metric denominator



Reason for change

1.00 mtCO2e Other- average number of Accenture employees for fiscal 2013

6.6 Increase Accenture’s per employee total carbon emissions increased by 6.6 percent from fiscal 2012 to fiscal 2013. This increase occurred primarily due to the methodology change for measuring our scope 1 emissions, specifically for travel from leased cars. Improved system reporting and governance activities improved our car travel reporting. Now, Scope 1 car travel can be

http://www.accenture.com/environment


© Accenture 2014

effectively reported separately from the larger scope 3 car travel. Without this methodology change, this figure compared to 2012 would be a decrease of 2.6 percent. When we calculate scope 1, 2 and 3 emissions intensity per unit of revenue from 2012 compared to 2013, the result is a 3.6 percent decrease. During this time, our business- and therefore our employee numbers- experienced significant growth. In the context of this growth, our per employee emissions for scope 1, 2 and 3 continued to decrease as noted here, primarily due to our energy efficiency and travel reduction programs. This small improvement from fiscal 2012 to fiscal 2013 reflects our ongoing effort to grow our business in a sustainable way.

CC13. Emissions Trading

CC13.1 Do you participate in any emissions trading schemes?

No, and we do not currently anticipate doing so in the next 2 years


© Accenture 2014

CC13.2 Has your company originated any project-based carbon credits or purchased any within the reporting period? (CDP 2013 Q 13.2, amended)

No

CC14. Scope 3 Emissions

CC14.1 Please account for your organization’s Scope 3 emissions, disclosing and explaining any exclusions (CDP 2013 Q14.1, amended)

Sources of Scope 3 emissions

Evaluation Status

metric tonnes CO2e

Emissions calculation methodology

Percentage of emissions calculated using primary data Explanation

Purchased goods and services

Not relevant, explanation provided

Accenture’s material scope 3 emissions are generated by our business travel- by air, rail, taxi and car. We seek to measure and report all significant scope 3 emissions of this type under ‘business travel’ and we purchase significant numbers of travel tickets. There are no other material categories of scope 3 emissions within Accenture’s operational boundary.

Capital goods Not relevant, explanation provided

Capital goods are not material for Accenture because Accenture is a management consulting, technology services and outsourcing business and we do not manufacture or produce goods. We also lease almost all of our office facilities.

Fuel-and-energy-related activities (not included in Scope 1 or 2)


Accenture’s energy-related emissions are reported under scope 1 and 2. These emissions relate to energy used to power our office facilities (almost all of which we lease). Nothing relevant under scope 3.

Upstream transportation and distribution


Accenture is a management consulting, technology services and outsourcing business. Due to the nature of our business, we provide our clients with services and solutions rather than goods, and as such transportation and distribution are not relevant for us.

Waste generated in operations


Accenture is a management consulting, technology services and outsourcing business. Due to the nature of our business, waste generation is not a material source of GHG emissions. We do manage and track our e-waste as part of a broader environmental


© Accenture 2014

program.

Business travel Relevant, calculated

418608 Scope 3 air travel- 350117 metric tons: Air travel

activity data are collected from corporate air travel providers. In a small number of countries, air travel data are not available from corporate travel providers; in these instances we estimate travel patterns based on average distances flown in the same Geographic Unit. We also estimate a small amount of data where not booked through corporate travel providers. We use the following emissions factors: -0.15 kg CO2/km Short haul air travel emissions factor from GHG Protocol (2005) website January 2009 and can be found in the following document: Business_Travel_ServiceSector_v2.0_Final.xls -0.11 kg CO2/km Long haul air travel emissions factor from GHG Protocol (2005) website January 2009 and can be found in the following document: Business_Travel_ServiceSector_v2.0_Final.xls Scope 3 business travel by rail, taxi and car- 68491 metric tons:

Accenture collects data on the

distance Accenture employees

travel by taxi and rail for business

purposes in the UK. This is the

only location in which reliable

distance data capture is possible

via the UK employee time and

expense reporting system. We

utilize our enhanced time and

expense reporting system to

collect data on the costs

associated with business travel.

We use UK cost and distance data

to create an estimate factor for

cost to distance traveled. This

factor is converted into local

currency values. This calculation

produces an estimated distance

traveled for each travel method

(taxi, and rail).

For car personal travel, we use

cost data by country and we

convert it to distance using factors

provided by our time and expense

reporting system in most countries

and a weighted average in those

91.0


© Accenture 2014

where this information is not

available.

For car rental, we receive reports

from our main rental car suppliers

(Avis, Hertz and Sixt) where

available. In instances where we

cannot get car rental data from

suppliers, we estimate car rental

travel based on care rental costs

from our time and expense

systems.

We use the following emissions

factors:

- 0.21 kgs CO2/ km Car emissions

factor from DEFRA April 2007

table 6a: assumed average petrol

car emission factor

- 0.20 kgs CO2/ km Taxi emissions

factor from DEFRA April 2007

table 6b: assumed large diesel car

over 2.0 liters.

- 0.06 kgs CO2/ km Rail emissions

factor from taken from DEFRA

April 2008 table 8.

Employee commuting


Employee-funded commuting is not within Accenture’s operational boundary/ control and is not generally in scope for our environmental measurement program. In some instances where employee commuting is reimbursed by Accenture, it is included in our scope 3 methodology.

Upstream leased assets


Accenture leases almost all its several hundred office facilities. We report emissions associated with energy usage in those facilities under scope 1 and 2 emissions.

Downstream transportation and distribution


Accenture is a management consulting, technology services and outsourcing business. We do not transport or distribute products.

Processing of sold products


Accenture is a management consulting, technology services and outsourcing company. Its business is focused on services and solutions rather than goods- so we do not process sold goods.

Use of sold products


Accenture is a management consulting, technology services and outsourcing company. Its


© Accenture 2014

business is focused on services and solutions rather than goods. We do not sell products as such.

End of life treatment for sold products


Accenture does not sell products as such or dispose of products for other organizations.

Downstream leased assets


Accenture does not lease assets to other organizations in any material way and therefore this is not in our operational boundary for GHG emissions measurement.

Franchises Not relevant, explanation provided

Accenture is a management consulting, technology services and outsourcing company and does not have a franchise structure.

Investments Not relevant, explanation provided

Accenture’s environmental measurement program is limited to those activities in our operational boundary and therefore we do not measure GHG emissions associated with investments.

Other (upstream)

[Don’t have to give an explanation if we don’t use this category]

Other (downstream)

[Don’t have to give an explanation if we don’t use this category]

CC14.2 Please indicate the verification/assurance status that applies to your reported Scope 3 emissions (CDP 2013 Q14.2, amended)


CC14.2a Please provide further details of the verification/assurance undertaken, and attach the relevant statements (CDP 2013 Q14.2a and 14.2b, amended and combined)

Type of verification or assurance

Attach the document


Relevant standard Proportion of reported Scope 3 emissions verified (%)

Limited assurance


Please see page 159 (158 in PDF numbering) of “Memoria España 2013 – Informe de responsabilidad empresarial”. Scope 3 emissions (‘alcance 3’ in Spanish) are identified by GRI G4 metric EN17 (checked and verified). Scope 3 emissions are calculated and

ISAE 3000

2


© Accenture 2014

provided on page 139 of “Memoria España 2013 – Informe de responsabilidad empresarial” under “Emisiones Indirectas de CO2.” 10095 metric tons of scope 3 CO2 were reported for fiscal 2013, a significant reduction from fiscal 2012.

Further information

We attach our fiscal 2013 Spain Corporate Citizenship report, “Memoria España 2013 – Informe de responsabilidad empresarial” to demonstrate Spain’s most recent scope 3 verification activities. This report is accompanied by a signed letter from KPMG to Accenture in Spain describing limited assurance of non-financial information for Accenture fiscal 2013 in accordance with the International Standard on Assurance Engagements (ISAE) 3000. The information reviewed corresponds to the economic, environmental and social indicators provided in accordance with the Global Reporting Initiative (GRI) G4 guidelines. The auditor’s letter offers the following verification opinion/ finding: “Based on the procedures performed, as described above, nothing has come to our attention that causes us to believe that the data included in the “Memoria España 2013 – Informe de responsabilidad empresarial” of Accenture S.L. for the year ended 31 August 2013 have not been reliably obtained, that the information has not been fairly presented, or that significant discrepancies or omissions exist, nor that the Report is not prepared, in all material respects, in accordance with the Sustainability Reporting Guidelines version 4.0 of the Global Reporting Initiative as described in item G4-32 in the chapter “Anexo 2 – Índice de contenidos de Global Reporting Initiative (GRI)" of the Report.” Please see page 159 (158 in PDF numbering) of “Memoria España 2013 – Informe de responsabilidad empresarial”. Scope 3 emissions (‘alcance 3’ in Spanish) are identified by GRI G4 metric EN17 (checked and verified). Scope 3 emissions are calculated and provided on page 139 of “Memoria España 2013 – Informe de responsabilidad empresarial” under “Emisiones Indirectas de CO2.” 10095 metric tons of scope 3 CO2 were reported for fiscal 2013, a significant reduction from fiscal 2012.

CC14.3 Are you able to compare your Scope 3 emissions for the reporting year with those for the previous year for any sources?

Yes


© Accenture 2014

If yes: CC14.3a Please identify the reasons for any change in your Scope 3 emissions and for each of them specify how your emissions compare to the previous year (CDP 2013 Q14.3a, amended)


Reason for change

Emissions value (percentage) Direction of change


Business travel

Emissions reduction activities 7.7 Decrease

Travel management program to reduce scope 3 emissions from business travel: To make our work less travel intensive we have made significant investments in virtual collaboration technology tools, focused on staffing locally where possible, and developed and leveraged our global delivery network. These actions have enabled our employees to work effectively with reduced need for travel and generated reductions in per employee emissions from scope 3 air travel during fiscal 2013, down more than 5 percent compared to fiscal 2012. In gross terms, we have also avoided any significant increase in scope 3 air travel from fiscal 2012 to fiscal 2013, despite significant growth in employee numbers and demand for our services.

Business travel

Change in output 6.3 Increase

Gross emissions- air travel: Due to the strong increase in demand for Accenture’s services in fiscal 2013, Accenture’s employee numbers have increased in gross terms by approximately 18,000 people, which results in more business travel and generates more Scope 3 emissions. Despite this rapid growth, we reduced our per employee air travel-related emissions by 5 percent in fiscal 2013 compared to fiscal 2012 through investments in virtual collaboration technology tools, a focus on staffing locally where possible, and development of our global delivery network. Without these programs, our scope 3 emissions would have been significantly higher for fiscal 2013. We remain committed to addressing the environmental impacts associated with our business travel.

Business travel

Change in methodology 2.0 Decrease

Change in reporting of car travel: In past years, we have reported all GHG emissions resulting from car travel by employees for business purposes under scope 3. Improvements in Accenture’s time and expense reporting in fiscal 2013 have enabled us to isolate different types of car travel for business purposes. Accenture provides certain employees with cars for business travel in a select number of geographies. We have re-categorized emissions associated with these cars as scope 1 for our fiscal 2013 emissions


© Accenture 2014


Reason for change

Emissions value (percentage) Direction of change


reporting. Therefore, re-categorizing this car travel has generated a small reduction in reported scope 3 emissions for fiscal 2013. Additionally, in fiscal 2013, we improved our ability to source activity data related to Accenture use of rental cars (for business travel) directly from car rental companies. In previous years we had only been able to use cost data to estimate usage patterns. This improved methodology generated a small decrease in reported scope 3 emissions for fiscal 2013.

CC14.4 Do you engage with any of the elements of your value chain on GHG emissions and climate change strategies? (Tick all that apply)

Yes, our suppliers

Yes, other partners in the value chain

Yes, our customers

No, we do not engage

If “Yes, our suppliers”, “Yes, our customers” or “Yes, other partners in the value chain” is ticked: CC14.4a Please give details of methods of engagement, your strategy for prioritizing engagements and measures of success Methods of engagement- suppliers

Procurement processes: We include environmental questions in our RFPs and weight responses to these questions according to the commodity being procured, cost and other considerations.

Supplier agreements: Accenture expects suppliers to comply with our Supplier Standards of Conduct. We make these Standards part of our formal supplier agreements and specify that our suppliers must apply the Standards to their own suppliers.

Auditing and collaboration: We audit suppliers where appropriate. For example, Accenture is committed to avoiding sending e-waste to landfill and we audit the disposal processes of the organizations we engage for that purpose. We also ask targeted suppliers to respond to the CDP Supply Chain and have developed scorecards for each participating supplier that include CDP ratings and additional factors that are important to Accenture. We will use these scorecards in discussions with the suppliers with the goal of mutual improvement.

Methods of engagement- clients

System integration to enable collaboration: We work with clients to formalize collaboration where appropriate. Currently, nearly 400 clients can communicate with Accenture employees easily and securely over a common communications platform such as Microsoft® Lync®—of which Accenture is the largest user globally—or Office Communicator.

Smart Work: Often during project design/start-up phases, we work with our clients to see how to deliver effectively with lower travel using proven Smart Work arrangements. Employees work one or more weeks per month from their local office or home office locations, reducing air travel carbon emissions by 25-50 percent in some cases.

Our strategy for prioritizing engagement activity Accenture delivers services- rather than goods- and as such we do not have manufacturing, distribution or franchise operations to consider. Our clients and suppliers are therefore our key stakeholders when it comes to driving action on climate change in our value chain:


© Accenture 2014

Supplier engagement

Our biggest impacts: Electricity and air travel account for 80 percent of Accenture’s carbon emissions. Through our Procurement strategy, we aim to address those most significant impacts. For example, we actively seek to broaden our renewable energy usage- all Accenture locations in Sweden are powered by 100 percent renewable energy.

Highest risk or most significant suppliers: We continue to prioritize engagement with our existing suppliers based on strategic value to the business, spend, criticality to operations and how easily the supplier can be replaced.

Client engagement

Enablement: We invest in collaboration technologies to make reduced travel a real option without compromising delivery- 150,000 of our professionals are enabled to conduct video calls from their laptops and we can conduct Telepresence and high-definition video meetings with 300 clients.

Addressing clients’ and Accenture’s impacts: For one of our clients, we are rolling out an innovative sustainability delivery methodology to embed sustainability in our existing and new engagements, supporting the client’s environmental objectives and minimizing the environmental impacts associated with our solution delivery.

Measures of success- suppliers

Use of environmental questions and Standards: In fiscal 2013, 99 percent of RFPs issued by Accenture Procurement included these questions; 97 percent of our Procurement-issued supplier agreements included our Standards of Conduct. Through fiscal 2013, we set goals and tracked contractual agreements and questionnaires. Having consistently exceeded these goals, we have replaced them with new goals for fiscal 2014 and beyond.

E-waste avoiding landfill: In fiscal 2013, we tracked the disposal of 250 metric tons of equipment (laptops and desktops), with more than 99 percent avoiding landfill.

New key performance indicators (KPIs) for 2014 to drive further progress- we are currently setting relevant targets for these KPIs, which include:

o Percent of Procurement managed spend where sustainability was a factor in the procurement decision o Percent of electricity procured from renewable sources (where accessible to Accenture) o Percent of in-scope suppliers reporting to CDP

Measures of success- clients

Project-level travel reductions: Our Smart Work program has generated air travel and associated emissions reductions of up to 25-50 percent and we consider these types of reductions as measures of success- these initiatives support Accenture’s environmental goals and those of our clients.

Client engagement on collaboration: 179 clients are connected with Accenture in secure virtual collaboration and/ or communication networks and we believe this shows success in our ability to engage clients to reduce travel.

And if “Yes, our suppliers” is ticked, complete questions CC14.4b and CC14.4c CC14.4b To give a sense of scale of this engagement, please give the number of suppliers with whom you are engaging and the proportion of your total spend that they represent

Number of suppliers % of total spend Comment

29 18 Accenture has had active

engagement on GHG emissions

and climate change strategy with

the 29 suppliers indicated here,

through CDP Supply Chain and

other mechanisms. We set the

stage for direct engagement via the

environmental questionnaire we


© Accenture 2014

include in each RFP as well as

contractually requiring compliance

with our Supplier Standards of

Conduct. These practices--fully

embedded in our supplier selection

process--document our supply chain

environmental expectations and are

the first indicator of collaboration

and mutual improvement

opportunities.

CC14.4c If you have data on your suppliers’ GHG emissions and climate change strategies, please explain how you make use of that data

How you make use of the data Please give details

Use in supplier scorecards

We ask a select group of our suppliers to respond to the CDP Supply Chain self-assessment. These key suppliers are selected for the CDP process based on strategic value to the business, spend, criticality to operations and how easily the supplier can be replaced. In 2013, we reached a 72 percent response rate to the CDP Supply Chain questionnaire. This is one point lower than our 2012 result, however, we more than doubled the number of suppliers we requested to participate. We take the information we find most relevant from CDP supplier reports and combine that with other supplier factors we have obtained internally (for example, whether our existing contract with the supplier contains Accenture’s Supplier Standards of Conduct), to create a sustainability scorecard. The Procurement organization provides these scorecards to supplier relationship owners to use in their performance management discussions and goal setting, with the aim of improving suppliers’ GHG emissions performance and seek good practice for Accenture’s own business operations where appropriate.

Identifying GHG sources to prioritize for reduction actions We use these data to a) help us select sustainable suppliers and b) seek mutual improvements to existing suppliers’ GHG emissions performance and our own.

Selecting suppliers: We have embedded sustainability into our Procurement operation and actively seek to procure environmentally sound goods and services where commercially and practically feasible. We ask potential suppliers environmental and ethical questions in the procurement process- in fiscal 2013, 99 percent of Procurement-issued RFPs contained these questions- and their responses to these questions are weighted according to the commodity being procured, the location and other considerations. A key 2014 priority is to weight sustainability factors in all RFPs and fully integrate sustainability into the supplier selection process. To


© Accenture 2014

support that goal, we have enhanced our reporting tool to enable the capture and reporting of that data.

During contract: We review the performance of key existing suppliers to identify potential risk factors in terms of sustainable business practices, encourage improvement and identify opportunities for us to collaborate with our suppliers for mutual environmental improvements. For example, in 2013 we conducted sustainability reviews of strategic Facilities & Services providers to Accenture in Australia.

Moving forward: We recently refreshed our Global Procurement sustainability program to align it with Accenture’s refreshed environmental strategy and set new key performance indicators (KPIs). The new KPIs focus on:

Procurement-managed spend where sustainability was a weighted factor in supplier selection: We will use this data to inform and influence our team, clients and other stakeholders regarding the benefits and importance of including sustainability in their supply chain decisions. We expect the implementation of this KPI to have a significant behavioral impact on our sourcing team, clients and other stakeholders.

Accenture office electricity procured from renewable sources where accessible to Accenture: These data will help us to identify opportunities to increase the use of renewable energy.

Suppliers reporting to CDP: Focusing on suppliers that report to CDP will provide visibility to potential collaboration and mutual improvement opportunities.

Baselines have been established and we are currently setting 2014 targets.

Sign Off

CC15.1 Please provide the following information for the person that has signed off (approved) the CDP response

Name Job title Corresponding job category

Adrian Lajtha Chief Leadership Officer Other: Executive Leadership team


© Accenture 2014

Information & Communications Technology

ICT0.1 Please identify the significant components of your business within your reporting boundary (select all that apply)

Data centers

Provision of network/connectivity services

Manufacture or assembly of hardware/components

Manufacture of software

Business services (office based activities)

Other

ICT5 Business services (office based activities)

ICT5.1 Please provide a description of the parts of your business that fall under “business services (office based activities)” Accenture is a global management consulting, technology services and outsourcing company, with approximately 289,000 people and offices and operations in 56 countries. Our business is structured around five operating groups (Communications, Media & Technology, Financial Services, Health & Public Service, Products, Resources), which together comprise 19 industry groups serving clients in major industries around the world. In addition, our four growth platforms—Accenture Strategy, Accenture Digital, Accenture Technology, Accenture Business Process Outsourcing—are the innovation engines through which we build world-class skills and capabilities; develop our knowledge capital; and create, acquire and manage key assets central to the development of integrated services and solutions for our clients. For the purposes of our CDP response, we consider all our business to fall under a general category of “business services.” We have offices and operations in more than 200 cities in 56 countries, and we have both revenue generating and operational activities and employees across the breadth of our locations. At any particular office location, our people serve a range of clients across industries, and also undertake operational roles to support Accenture and our employees, for example technology support or facilities management roles. More generally, our people are often mobile and work where our clients are located, or at Accenture office locations under our smart work program to help reduce business travel and deliver value to our clients. In addition, we run a Global Delivery Network with more than 50 delivery centers around the world. As of August 31, 2013, we had approximately 182,000 people in our delivery network globally.

Our environment and GHG emissions measurement program is focused at the facility (office) level. We analyze and aggregate our emissions data to create breakdowns by scope, source (different energy sources and types of business travel) and Accenture region- and using the relevant GHG emissions factors. We use these breakdowns to identify opportunities to improve energy efficiency, for example. However, given the mix of employees, work types and projects we undertake at our facilities, we are currently unable to apportion our GHG emissions to operating groups or growth platforms. We hope to improve the flexibility of our data analysis in the future.

ICT5.2 Please provide your absolute Scope 1 and 2 emissions and electricity consumption for the business services (office based activities) component of your business

Business Activity

Scope 1 emissions (metric tonnes CO2e)

Scope 2 emissions (metric tonnes CO2e)

Annual electricity consumption (MWh)

Electricity data collection method

Business services (office-based activities)

8153 232988 377377 Meter or submeter reading


© Accenture 2014

ICT5.3 Please describe your gross combined Scope 1 and 2 emissions for the business services (office based activities) component of your business in metric tonnes CO2e per square meter


Metric denominator



Reason for change

[Not available – leave blank]

Metric tons CO2-e Square meter 3.9 Decrease In fiscal 2013, Accenture’s scope 1 and 2 emissions per M2 of real estate space has decreased, even in the context of significant growth. This was due to our workplace strategy that involves highly efficient use of office space, as well as our energy management program.

Further information:

Accenture is unable to provide a M2-based intensity metric due to the proprietary nature of our total real estate space in

square meters. We are evaluating the possibility of disclosing a M2-based metric in the future. However, we do want to

provide helpful information where we can in response to this question, and as such we have provided the percentage change from the previous year.

ICT5.4 Please describe your electricity use for the provision of business services (office based activities) component of your business in MWh per square meter


Metric denominator



Reason for change

[Not available – leave blank]

MWh Square meter 4.5 Decrease In fiscal 2013, Accenture’s scope electricity use per M

2 of real

estate space has decreased, even in the context of significant growth. This was due to our workplace strategy that involves highly efficient use of office space, as


© Accenture 2014

well as our energy management program.

Further information:

Accenture is unable to provide a M2-based intensity metric due to the proprietary nature of our total real estate space in

square meters. We are evaluating the possibility of disclosing a M2-based metric in the future. However, we do want to

provide helpful information where we can in response to this question, and as such we have provided the percentage change from the previous year.

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