Governance | a. Describe the board’s oversight of climate related risks & opportunities | 4.9 and 5.1 | 3.4 |
b. Describe management’s role in assessing and managing climate-related risks & opportunities | 4.7 and 4.9 | 3.4 |
Strategy | a. Describe the climate-related risks & opportunities the organisation has identified over the short, medium, and long-term | 4.9 | 2, 3 and 4 |
b. Describe the impact of climate-related risks and opportunities on the organisation’s business, strategy & financial planning | 4.9 | 2, 3 and 4 |
c. Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including two-degree or lower scenarios | 4.9 | 3.3 |
Risk management | a. Describe the organisation’s processes for identifying and assessing climate-related risks | 4.9 | 3.3 |
b. Describe the organisation’s processes for managing climate-related risks | 4.9 | 3.3 |
c. Describe how processes for identifying, assessing, and managing climate-related risks are integrated in the organisation’s overall risk management | 4.7 and 4.9 | 3.3 |
Metrics & targets | a. Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process | 4.1 and 4.9 | 3.1 and 4 |
b. Disclose Scope 1, Scope 2, and, if appropriate Scope 3 greenhouse gas (GHG) emissions, and the related risks | 7.5 | 5.5 |
c. Describe the targets used by the organisation to manage the climate-related risks and opportunities and performance against targets | 2.5, 2.7 | 3.1 |