Task Force on Climate-Related Financial Disclosures (TCFD) Index

Recommended 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. Governance and Oversight
b) Describe management’s role in assessing and managing climate-related risks and opportunities. Governance and Oversight; Climate-Related Risks; Risk Management
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. Climate-Related Risks
b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning. Climate-Related Risks; Risk Management
c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. (1) Risk Management
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. Governance and Oversight; Climate-Related Risks; Risk Management
b) Describe the organization’s process for managing climate-related risks. Governance and Oversight; Climate-Related Risks; Risk Management
c) Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management. Governance and Oversight; Climate-Related Risks; 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 organization to assess climate-related risks and opportunities in line with its strategy and risk management process. Risk Management
b) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks. (1) Risk Management
c) Describe the targets used by the organization to manage climate-related risks, and opportunities and performance against targets. (1) Risk Management

(1) We expect to provide certain disclosures fully aligned with the TCFD recommendations in future sustainability reports.