Recommended Disclosures

A) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

B) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

C) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.


Guidance for All Sectors

Supplemental guidance

For Banks

For Insurance Companies

For Asset Owners

For Asset Managers

For Non-Financial Groups


Further information


Resources to get you started

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