| Theme | Recommended Disclosures |
Reference |
|---|---|---|
Governance Disclose the organization’s governance around climate-related risks and opportunities. |
a) Describe the board’s oversight of climate-related risks and opportunities. | See the ESG Governance Structure section of this report |
| b) Describe management’s role in assessing and managing climate related risks and opportunities. | See the ESG Governance Structure section of this report | |
Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning. |
a) Describe the organization’s processes for identifying and assessing climate-related risks. | See the Types of Climate Risks section of this report |
| b) Describe the organization’s processes for managing climate-related risks. | See the Management of Climate-Related risks section of this report | |
| c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | See the Management of Climate-Related risks section of this report | |
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 | See the Management of Climate-Related risks section of this report |
| b) Describe the organization’s processes for managing climate-related risks. | See the Management of Climate-Related risks section of this report | |
| c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | See the Management of Climate-Related risks section of this report | |
Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities. |
a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. | See the Operational Impact section of this report |
| b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions and the related risks. | See the Operational Impact section of this report | |
| c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | See the Operational Impact section of this report |
