Recommendation(s)* Cross theme Governance
Describe management's role in assessing and managing climate-related risks and opportunities. Describe the board's oversight of climate-related risks and opportunities.
Metrics & Targets
Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
Risk Management
Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization's overall risk management. Describe the organization's processes for identifying and assessing climate-related risks. Describe the organization's processes for managing climate-related risks.
Strategy
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy, and financial planning. Describe the resilience of the organization's strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.
Industry Accommodation and food service activities
Accommodation Food and beverage service activities
Activities of extraterritorial organizations and bodies Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use
Activities of households as employers of domestic personnel Undifferentiated goods- and services-producing activities of private households for own use
Administrative and support service activities
Employment activities Office administrative, office support and other business support activities Rental and leasing activities Security and investigation activities Services to buildings and landscape activities Travel agency, tour operator, reservation service and related activities
Agriculture, forestry and fishing
Crop and animal production, hunting and related service activities Fishing and aquaculture Forestry and logging
All Industries Arts, entertainment and recreation
Creative, arts and entertainment activities Gambling and betting activities Libraries, archives, museums and other cultural activities Sports activities and amusement and recreation activities
Construction
Civil engineering Construction of buildings Specialized construction activities
Education Electricity, gas, steam and air conditioning supply Financial and insurance activities
Activities auxiliary to financial service and insurance activities Financial service activities, except insurance and pension funding Insurance, reinsurance and pension funding, except compulsory social security
Human health and social work activities
Human health activities Residential care activities Social work activities without accommodation
Information and communication
Computer programming, consultancy and related activities Information service activities Motion picture, video and television programme production, sound recording and music publishing activities Programming and broadcasting activities Publishing activities Telecommunications
Manufacturing
Manufacture of basic metals Manufacture of basic pharmaceutical products and pharmaceutical preparations Manufacture of beverages Manufacture of chemicals and chemical products Manufacture of coke and refined petroleum products Manufacture of computer, electronic and optical products Manufacture of electrical equipment Manufacture of fabricated metal products, except machinery and equipment Manufacture of food products Manufacture of furniture Manufacture of leather and related products Manufacture of machinery and equipment n.e.c. Manufacture of motor vehicles, trailers and semi-trailers Manufacture of other non-metallic mineral products Manufacture of other transport equipment Manufacture of paper and paper products Manufacture of rubber and plastics products Manufacture of textiles Manufacture of tobacco products Manufacture of wearing apparel Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials Other manufacturing Printing and reproduction of recorded media Repair and installation of machinery and equipment
Mining & quarrying
Extraction of crude petroleum and natural gas Mining of coal and lignite Mining of metal ores Mining support service activities Other mining and quarrying
Other service activities
Activities of membership organizations Other personal service activities Repair of computers and personal and household goods
Professional, scientific and technical activities
Activities of head offices; management consultancy activities Advertising and market research Architectural and engineering activities; technical testing and analysis Legal and accounting activities Other professional, scientific and technical activities Scientific research and development Veterinary activities
Public administration and defence; compulsory social security Real estate activities Transportation and storage
Air transport Land transport and transport via pipelines Postal and courier activities Warehousing and support activities for transportation Water transport
Water supply; sewerage, waste management and remediation activities
Remediation activities and other waste management services Sewerage Waste collection, treatment and disposal activities; materials recovery Water collection, treatment and supply
Wholesale and retail trade; repair of motor vehicles and motorcycles
Retail trade, except of motor vehicles and motorcycles Wholesale and retail trade and repair of motor vehicles and motorcycles Wholesale trade, except of motor vehicles and motorcycles
