TCFD disclosures
SECTION IN REPORT
Governance
a) | Describe the board’s oversight of climate-related risks and opportunities. |
(A), (B) |
b) | Describe management’s role in assessing and managing climate-related risks and opportunities. | (A), (B) |
Strategy
a) | Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
(A), (B) |
b) | Describe the impact of climate related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
(A) |
c) | Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
(A), (B) |
Risk Management
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. |
(A), (B) |
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. |
(A) |
b) | Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. |
(A), (B), (C) |
c) | Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |
(A) |