| Theme | Recommended Disclosure | Approach |
|---|---|---|
| Governance | a) The board’s oversight of climate related risks and opportunities | |
| b) Management’s role in assessing/managing climate related risks and opportunities | ||
| Strategy | a) Climate related risks and opportunities the organization has identified over the short, medium and long-term | |
| b) Impact of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning | ||
| c) Resilience of organization’s strategy, taking into consideration different climate-related scenarios including a 2°C or lower scenario. | ||
| Risk Management | a) Processes for identifying / assessing climate-related risks | |
| b) Processes for managing climate-related risks | ||
| c) Integrate processes for identifying, assessing, and managing climate-related risks into the organization’s overall risk management | ||
| Metrics and Targets | a) The metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. |
|
| b) Scope1, 2 and 3 GHG emissions and the related risks | ||
| c) Targets used by the organization to manage climate related risks and opportunities and performance against those targets |
