APPENDICES
ESG STRATEGY
ENVIRONMENTAL
SOCIAL
GOVERNANCE
INTRODUCTION
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 & Management Oversight of ESG b) Describe management’s role in assessing and managing climate- related risks and opportunities Board & 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 term. Climate Change and Resilience
b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. c) Describe 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
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. Physical Risk, Transition Risk b) Describe the organization’s processes for managing climate-related risks. Risks include transition, physical, and social risks. Climate Change and Resilience, Physical Risk, Transition Risk
c) Describe 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, Physical Risk, Transition Risk
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. b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 Greenhouse Gas (GHG) emissions, and the related risks. c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
Physical Risk, Transition Risk
GHG Performance
Goals and Targets
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