Content Indices
Task Force on Climate-related Disclosures (TCFD)
| Category | Description | Disclosure Level | 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. | Full | Climate Governance |
| Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s 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 business, 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. | Full | Climate Strategy & Risk Management; Portfolio Resilience |
| 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. | Full | Climate Strategy & Risk Management; Air Quality; Managing Risk |
| 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 organization 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. | Full | Climate Metrics; Targets; Performance Metrics |
