Appendix

Reporting Frameworks

TCFD Index

Topic TCFD recommendations Reporting location
Governance a) Describe the board’s oversight of climate-related risks and opportunities Environmental>Climate Change Response>
Governance
b) Describe management’s role in assessing and managing climate-related risks
and opportunities
Strategy a) Describe the climate-related risks and opportunities the organization has identified
over the short, medium, and long term
Environmental>Climate Change Response>
Strategy>Risks and Opportunities
b) Describe the impact of climate-related risks and opportunities on the organization’s
businesses, strategy, and financial planning
Environmental>Climate Change Response>
Strategy>Scenario Analysis
c) Describe the resilience of the organization’s strategy, taking into consideration
different climate-related a 2℃ or lower scenarios
Risk Management a) Describe the organization’s processes for identifying and assessing
climate-related risks
Environmental>Climate Change Response>
Risk Management
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 a) Describe the metrics used by the organization to assess climate-related risks and
opportunities in line with its strategy and risk management process
ESG Data>Environmental>GHG Emissions
b) Disclose Scope 1, Scope 2, and if appropriate, Scope 3 GHG (greenhouse gas)
emissions and the related risks
c) Describe the targets used by the organization to manage climate-related risks and
opportunities and performance against targets
Environmental>Climate Change Response>
Metrics and Targets