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Annex 5: TCFD recommended disclosure

Topic

 

Disclosure

Page

Governance

a

Describe board's oversight of climate related risks & opportunities

69

b

Describe management's role in assessing and managing climate-related risks & opportunities

69

Strategy

a

Describe the climate related risks & opportunities the organization has identified over the short, medium and long term

53, 57-58

b

Describe the impact of climate related risks and opportunities on the organisation's business, strategy & financial planning

50-51

c

Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.

53, 57-58

Risk management

a

Describe the organisation's processes for identifying and assessing climate-related risks

68-70

b

Describe the organisation's processes for managing climate-related risks

72

c

Describe how processes for identifying, assessing, and managing climate-related risks are integrated in the organisation's overall risk management

71-72