TCFD index
TCFD (Task Force on Climate‑Related Financial Disclosures) index
| Guidance for all sectors | Location | |
|---|---|---|
| GOVERNANCE | ||
| Disclose the organisation's governance around climate‑related risks and opportunities. | a) Describe the board’s oversight of climate‑related risks and opportunities. | Sustainability review / Climate change |
| b) Describe management’s role in assessing and managing climate‑related risks and opportunities. | Sustainability review / Climate change | |
| 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. | |
| b) Describe the impact of climate‑related risks and opportunities on the organisation’s businesses, strategy, and financial planning. | Sustainability review / Climate change | |
| c) Describe the resilience of the organisation’s strategy, taking into consideration different climate‑related scenarios, including a 2°C or lower scenario. | Sustainability review / Climate change | |
| 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. | |
| b) Describe the organisation’s processes for managing climate‑related risks. | ||
| c) Describe how processes for identifying, assessing, and managing climate‑related risk are integrated into the organisation’s overall 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. | Sustainability review / Climate change |
| b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. | Sustainability review / Emissions | |
| c) Describe the targets used by the organisation to manage climate‑related risks and opportunities and performance against targets. | Sustainability review / Sustainability strategy | |