APPENDICES
INTRODUCTION
ESG OBJECTIVES AND STRATEGY
ENVIRONMENTAL
SOCIAL
GOVERNANCE
77
TCFD Index TCFD Recommended Disclosure
Reference or Report Section
Governance: Disclose the organization’s governance around climate-related risks and opportunities
a) Describe the board’s oversight of climate-related risks and opportunities.
Board and Management Oversight of ESG
b) D escribe management’s role in assessing and managing climate-related risks and opportunities Board and Management Oversight of ESG 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 terms.
Climate Change and Resilience
b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.
Climate Change and Resilience
c) D escribe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.
Climate Change and Resilience
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.
Climate Change and Resilience
b) Describe the organization’s processes for managing climate-related risks, such as transition, physical, and social risks.
Climate Change and Resilience
c) D escribe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. Risks include transition, physical, and social risks.
Climate Change and Resilience
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.
Climate Change and Resilience
b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions and the related risks.
Greenhouse Gas Emissions Performance
c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
Environmental Impact Goals and Targets
EMPIRE STATE REALTY TRUST: 2022 SUSTAINABILITY REPORT
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