TCFD Content Index
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- Sustainability
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- 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 (P108) |
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 (P108) Disclosure in line with TCFD recommendations:Risk management (P114) |
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 (P109) |
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 (P110) |
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 (P111~113) |
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 (P108) Disclosure in line with TCFD recommendations:Risk management (P114) |
b)Organization’s processes for managing climate-related risks. | Sustainability Report 【Response to climate change】 |
Disclosure in line with TCFD recommendations:Risk management (P114) |
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 (P114) |
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(P115~116) |
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 (P117~121) |
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(P115~116) |