Governance |
a) Describe the board’s oversight of climate-related risks and opportunities. |
Climate Change Response – Climate Change Response Governance – The Board’s Management of Risks and Opportunities Related to Climate Change – ESG Committee
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b) Describe management’s role in assessing and managing climate-related risks and opportunities. |
Climate change strategy |
a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
Climate Change Response – Climate Change Response Strategy – Identification of Climate Risk – Climate Change Risk Impact Assessment
Climate Change Response – Climate Change Response Strategy – Climate-Scenario Analysis and Financial Impact Assessment
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b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
Management of climate-change risks |
a) Describe the organization’s processes for identifying and assessing climate-related risks. |
Climate Change Response – Climate Change Response Strategy – Overview of Climate Scenario Analysis – Climate-Scenario Analysis Process
Climate Change Response – Climate Change Risk Management – Mid- to Long-term Carbon Neutral Roadmap – 2050 Net Zero
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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. |
Climate-change indices and goals |
a) Disclose 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
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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. |
Climate Change Response – Metrics and Reduction Targets – GHG Emissions Management – GHG Emission Reduction Efforts
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