Recommended Disclosures

A) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.

B) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

C) Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.


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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