TCFD index
Governance
Disclose the organization’s governance around climate-related risks and opportunities.
| Recommended disclosure content | Relevant sections |
|---|---|
| a)The board’s oversight of climate-related risks and opportunities | |
| b)Management’s role in assessing and managing climate-related risks and opportunities |
Strategy
DiscDisclose 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.
| Recommended disclosure content | Relevant sections |
|---|---|
| a)The climate-related risks and opportunities the organization has identified over the short,medium, and long term. | |
| b)The impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning | |
| c)The resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2℃ or lower scenario |
Risk management
DiscDisclose how the organization identifies, assesses, and manages climate-related risks.
| Recommended disclosure content | Relevant sections |
|---|---|
| a)The organization’s processes for identifying and assessing climate-related risks | |
| b)The organization’s processes for managing climate-related risks | |
| c)How processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management |
Metrics and targets
DiscDisclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.
| Recommended disclosure content | Relevant sections |
|---|---|
| a)The metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process |
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| b)Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks | |
| c)The targets used by the organization to manage climate-related risks and opportunities and performance against targets |