What time period does my CoP data need to cover?

Companies are expected to complete the CoP questionnaire using data from the most recent closed data collection process. The CoP data will ideally cover a twelve-month period closed within the twelve months prior to the submission of the CoP (e.g.  for its 2023 CoP, a company could use data covering the period July 2021 to June 2022; Jan 2022 to Dec 2022; or April 2022 to March 2023, to name a few examples).

Companies will be requested to indicate the period covered by its CoP data at the beginning of the questionnaire and should be consistent over the years in terms of the period covered to allow for better comparability over time.