TCFD Index
| TFCD Recommendation | TFCD Recommended Disclosure | Location |
|---|---|---|
| Governance | Disclose the organization’s governance around climate-related risks and opportunities. 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. | ||
| Strategy | Disclose the actual and potential impacts of climate-related risks and opportunities on 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. | |
| b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning. | ||
| c) Describe the potential impact of different scenarios, including a 2°C scenario, on the businesses, strategy and financial planning. | ||
| 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. | |
| b) Describe the organization’s processes for managing climate- related risks. | ||
| c) Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management. | ||
| 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 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 related risks. | ||
| c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |
