| GOVERNANCE |
| Description of the board’s oversight of climate-related risks and opportunities. |
Climate change strategy |
| Description of the management’s role in assessing and managing climate-related risks and opportunities. |
Climate change strategy |
| STRATEGY |
| Description of the climate-related risks and opportunities the organisation has identified over the short, medium, and long term. |
Opportunities and risks related to climate change |
| Description of the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning. |
Opportunities and risks related to climate change |
| Description of the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios (including a 2°C or lower scenario). |
Unreported issues |
| RISK MANAGEMENT |
| Description of the organisation’s processes for identifying and assessing climate-related risks. |
Opportunities and risks related to climate change |
| Description of the organisation’s processes for managing climate-related risks. |
Opportunities and risks related to climate change |
| Description of how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management. |
Opportunities and risks related to climate change |
| METRICS AND TARGETS |
| Metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process. |
Opportunities and risks related to climate change |
| Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. |
Emissions into the atmosphere |
| Description of targets used by the organisation to manage climate-related risks and opportunities and performance against targets. |
Climate change strategy |
