Theme | Details of four thematic areas |
TCFD recommendations | Locations Posted |
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WEB and Reports | |||
Governance | Disclose the organization’s governance around climate-related risks and opportunities. |
a) Describe the board’s oversight of climate-related risks and opportunities.
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b) Describe management’s role in assessing and managing climate-related risks and opportunities.
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Strategy | Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material. |
a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.
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b) Describe the impact of climaterelated risks and opportunities on the organization’s businesses, strategy, and financial planning.
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c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.
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Risk management | Disclose how the organization identifies, assesses, and manages climate-related risks. |
a) Describe the organization’s processes for identifying and assessing climate-related risks.
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b)Describe the organization’s processes for managing climate-related risks.
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c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.
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Metrics and targets | Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. |
a) Disclose the metrics used by the organization to assess climaterelated risks and opportunities in line with its strategy and risk management process.
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b)Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.
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c)Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
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