Governance Recommended Disclosures
- Describe the board’s oversight of climate-related risks and opportunities.
G20/OECD Principles of Corporate Governance
5.a.4, 5.a.9, 6.a, 6.d.1, 6.d.2, 6.d.3, 6.d.4, 6.d.7, 6.e.2, 6.f
CDP Climate Change Questionnaire 2017
CC1.1a
GRI 102: General Disclosures
102-18, 102-19. 102-20, 102-26, 102-27, 102-29, 102-31, 102-32
CDSB Climate Change Reporting Framework
4.16, 4.17
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-03
International Integrated Reporting Framework
3.4, 3.41, 4.8, 4.9
- Describe management’s role in assessing and managing risks and opportunities.
GRI 102: General Disclosures
102-29, 102-31, 102-32
CDP Climate Change Questionnaire 2017
CC1.1, CC1.1a, CC1.2, CC1.2a, CC2.2, CC2.2a, CC2.2b
CDSB Climate Change Reporting Framework
2.8, 2.9, 4.12, 4.13, 4.16, 4.17
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01, REQ-03
Strategy Recommended Disclosures
- Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.
G20/OECD Principles of Corporate Governance
5.a.7, 5.a.8
CDP Climate Change Questionnaire 2017
CC2.1b, CC2.1c, CC5.1, CC6.1
CDSB Climate Change Reporting Framework
4.6, 4.9, 4.10, 4.11, 4.14
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-02, REQ-06
GRI 102: General Disclosures
102-15
International Integrated Reporting Framework
3.5, 3.17, 4.6, 4.7, 4.23, 4.24, 4.25, 4.26
- Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.
G20/OECD Principles of Corporate Governance
5.a.2, 5.a.7, 5.a.8
CDP Climate Change Questionnaire 2017
CC2.2, CC2.2a, CC2.2b, CC3.2, CC3.3, CC5.1, CC6.1
GRI 201: Economic Performance
201-2
CDSB Climate Change Reporting Framework
2.8, 2.9, 2.10, 4.6, 4.7, 4.9, 4.10, 4.11, 4.12, 4.13, 4.14
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01, REQ-02, REQ-06
International Integrated Reporting Framework
3.3, 3.5, 3.39, 4.12, 4.23, 4.28, 4.29, 4.34, 4.35, 4.37
- Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.
CDP Climate Change Questionnaire 2017
CC2.2a
CDSB Climate Change Reporting Framework
4.7
Risk Management Recommended Disclosures
- Describe the organization’s processes for identifying and assessing climate-related risks.
G20/OECD Principles of Corporate Governance
5.a.2, 5.a.7
CDP Climate Change Questionnaire 2017
CC2.1, CC2.1a, CC2.1b, CC2.1c, CC2.1c, CC5.1, CC6.1
GRI 201: Economic Performance
201-2
CDSB Climate Change Reporting Framework
4.6, 4.7, 4.8, 4.9, 4.11
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01, REQ-02, REQ-03
- Describe the organization’s processes for managing climate-related risks.
G20/OECD Principles of Corporate Governance
5.a.2, 5.a.7
CDP Climate Change Questionnaire 2017
CC2.1c, CC5.1c
CDSB Climate Change Reporting Framework
4.12, 4.13, 4.16, 4.17
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01, REQ-02, REQ-03
International Integrated Reporting Framework
4.23, 4.24, 4.25, 4.26, 4.40, 4.41, 4.42
- Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.
G20/OECD Principles of Corporate Governance
5.a.2, 5.a.7 6.d.1, 6.f
CDP Climate Change Questionnaire 2017
CC2.1
CDSB Climate Change Reporting Framework
4.6, 4.7
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01, REQ-02, REQ-03, REQ-06
International Integrated Reporting Framework
2.7, 2.8, 2.9
Metrics and Targets Recommended Disclosures
- Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
G20/OECD Principles Of Corporate Governance
6.d.1, 6.d.7
CDP Climate Change Questionnaire 2017
CC2.1c, CC2.1d, CC2.3, CC12
GRI 102: General Disclosures
102-30
CDSB Climate Change Reporting Framework
2.36, 2.37, 2.38, 4.14, 4.15
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01, REQ-04, REQ-05, REQ-06
International Integrated Reporting Framework
3.52, 3.53, 4.30, 4.31, 4.32, 4.38, 4.53
- Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.
CDP Climate Change Questionnaire 2017
CC7, CC7.2, CC8, CC9, CC10, CC12, CC14
GRI 102: General Disclosures
102-29, 102-30
GRI 201: Economic Performance
201-2
CDSB Climate Change Reporting Framework
4.19.1, 4.19.2, 4.29, 4.30, 4.31, 4.32, 4.33
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-04, REQ-05
- Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
CDP Climate Change Questionnaire 2017
CC3.1, CC3.2, CC3.3
CDSB Climate Change Reporting Framework
4.12, 4.13, 4.14, 4.15
CDSB Framework for Reporting Environmental Information & Natural Capital
REQ-01
International Integrated Reporting Framework
4.53, 4.60, 4.61, 4.62
