Corporate Philanthropy Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: A description of the risk or opportunity and its classification as either physical, regulatory, or other; A description of the impact associated with the risk or opportunity; The financial implications of the risk or opportunity before action is taken; The methods used to manage the risk or opportunity; The costs of actions taken to manage the risk or opportunity Leidos reports relevant climate change risks and opportunities through CDP.