TCFD index
| Guidance for all sectors | Supplemental guidance for | The Report section | |
|---|---|---|---|
| GOVERNANCE | |||
| Disclose the organisation’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 the organisation’s businesses, strategy, and financial planning where such information is material | a) Describe the climate-related risks and opportunities the organisation has identified over the short-, medium-, and long-term | Transition impacts (policy requirements, new technologies, changes in market demand) Expansion of renewable energy | Sustainability management / Risk management |
| b) Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning | Opportunities for increased investment in renewable energy, carbon-capture technologies, and more efficient water usage | Sustainability management / Risk management | |
| c) Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario | Sustainability management / Risk management | ||
| RISK MANAGEMENT | |||
| Disclose how the organisation identifies, assesses, and manages climate-related risks | a) Describe the organisation’s processes for identifying and assessing climate-related risks | Sustainability management / Risk management | |
| b) Describe the organisation’s processes for managing climate-related risks | Sustainability management / Risk management | ||
| c) Describe how processes for identifying, assessing, and managing climate-related risk are integrated into the organisation’s overall risk management | Sustainability management / 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 the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process | Water withdrawn in regions with high baseline water stress Scope 1 emissions | |
| b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks | Environment / GHG emissions | ||
| c) Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets | |||