TCFD Content Index
Governance
Recommendation: Disclose the organization's governance around climate-related risks and opportunities.
| Recommended disclosure content | Relevant Section | |
|---|---|---|
| ａ）The Board of Directors’ oversight system for climate-related risks and opportunities. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Governance （P89） |
| ｂ）Management’s role in assessing and managing climate-related risks and opportunities. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Governance （P89） Disclosure in line with TCFD recommendations:Risk management （P95） |
Strategy
Recommendation: 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.
| Recommended disclosure content | Relevant Section | |
|---|---|---|
| ａ）Climate-related risks and opportunities the organization has identified over the short,medium, and long term | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Strategy （P90~94） |
| ｂ）Impact of climate-related risks and opportunities on the organization’s businesses,strategy, and financial planning. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Strategy （P90~94） |
| ｃ）Resilience of the organization’s strategy,taking into consideration different climate-related scenarios,including a 2°C or lower scenario. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Strategy （P90~94） |
Risk Management
Recommendation: Disclose how the organization identifies, assesses, and manages climate-related risks.
| Recommended disclosure content | Relevant Section | |
|---|---|---|
| ａ）Organization’s processes for identifying and assessing climate-related risks. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Governance （P89） Disclosure in line with TCFD recommendations:Risk management （P95） |
| ｂ）Organization’s processes for managing climate-related risks. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Risk management （P95） |
| ｃ）How processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Risk management （P95） |
Metrics and Targets
Recommendation: Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.
| Recommended disclosure content | Relevant Section | |
|---|---|---|
| ａ）Metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Metrics and Targets（P96） |
| ｂ）Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks | Sustainability Report 【Response to climate change】 |
Status of Greenhouse Gas Reduction Efforts/Emissions （P97~99） |
| ｃ）Targets used by the organization to manage climate-related risks and opportunities and performance against targets | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Metrics and Targets（P96） |