Recommendations: Disclose the organization’s governance around climate-related risks and opportunities.
Recommended Disclosures | Disclosures | Website pages |
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a. Describe the board’s oversight of climate-related risks and opportunities. |
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b. Describe management’s role in assessing and managing climate-related risks and opportunities. |
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Recommendation: 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.
Recommended Disclosures | Disclosures | Website pages |
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a. Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
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b. Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
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c. Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
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Recommendation: Disclose how the organization identifies, assesses, and manages climate-related risks.
Recommended Disclosures | Disclosures | Website pages |
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a. Describe the organization’s processes for identifying and assessing climate-related risks. |
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b. Describe the organization’s processes for managing climate-related risks. |
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c. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. |
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Recommendation: Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.
Recommended Disclosures | Disclosures | Website pages |
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a. Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. | Scope 1, 2
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b. Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks. | FY2023 GHG emissions (unit: t-CO2)
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c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | Scope 1, 2
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Environmental Information Data for the Company and its consolidated subsidiaries Climate Change Mitigation and Adaptation (indicators and targets) |