SECTION IN REPORT
|a)||Describe the board’s oversight of climate-related
risks and opportunities.
|b)||Describe management’s role in assessing and managing climate-related risks and opportunities.||(A), (B)|
|a)||Describe the climate-related risks and opportunities
the organization has identified over the short, medium, and long term.
|b)||Describe the impact of climate related risks and
opportunities on the organization’s businesses, strategy, and financial planning.
|c)||Describe the resilience of the organization’s
strategy, taking into consideration different climate-related scenarios, including a 2°C or lower
|a)||Describe the organization’s processes for identifying and assessing climate-related risks.||(A), (B)|
|b)||Describe the organization’s processes for managing climate-related risks.||(A), (B)|
|c)||Describe how processes for identifying, assessing, and managing climate-related risks are integrated
into the organization’s overall risk management.
Metrics and Targets
|a)||Disclose the metrics used by the organization to assess climate related risks and opportunities in
line with its strategy and risk management process.
|b)||Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the
|(A), (B), (C)|
|c)||Describe the targets used by the organization to manage climate-related risks and opportunities and
performance against targets.