TCFD disclosures
| Section | Disclosure | Page | Assured by the auditor |
|---|---|---|---|
| Governance Describe the Board’s oversight of climate‑related risks and opportunities | a) Describe the Board’s oversight of climate‑related risks and opportunities | Approaches to climate change management | Assured |
| b) Describe the management’s role in assessing and managing climate‑related risks and opportunities | Sustainability management, Approaches to climate change management | Assured | |
| Strategy Disclose the actual and potential impact of climate‑related risks and opportunities on the organisation’s businesses, strategy, and financial planning | a) Describe the climate‑related risks and opportunities the organisation has identified over the short, medium, and long term | Climate change risks and opportunities | Not assured |
| b) Describe the impact of climate‑related risks and opportunities on the organisation’s businesses, strategy, and financial planning | Sustainable development strategy, Approaches to climate change management, Climate change risks and opportunities | Assured | |
| c) Describe the resilience of the organisation’s strategy, taking into consideration different climate‑related scenarios, including a 2 °C or lower scenario | Sustainable development strategy, Climate change risks and opportunities | Assured | |
| Risk management Describe how the organisation identifies, assesses, and manages climate‑related risks | a) Describe the organisation’s processes for identifying and assessing climate‑related risks | Climate change risks and opportunities, Internal control and risk management | Not assured |
| b) Describe the organisation’s processes for managing climate‑related risks | Climate change risks and opportunities, Internal control and risk management | Assured | |
| c) Describe how processes for identifying, assessing, and managing climate‑related risks are integrated into the organisation’s overall risk management | Internal control and risk management | Assured | |
| Metrics and targets Disclose the metrics and targets used to assess and manage relevant climate‑related risks | a) Disclose the metrics used by the organisation to assess climate‑related risks and opportunities in line with its strategy and risk management process | Sustainable development strategy | Assured |
| b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks | Greenhouse gas emissions and carbon footprint of products | Assured | |
| с) Describe the targets used by the organisation to manage climate‑related risks and opportunities and performance against targets | Sustainable development strategy | Assured |