| Reporting Indicator | Reporting Content |
|---|---|
| 1. Governance | |
|
G-a General Guidance for All Sectors Describe the board’s oversight of climate-related risks and opportunities. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Governance |
|
G-b General Guidance for All Sectors Describe management’s role in assessing and managing climate-related risks and opportunities. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Governance |
| Reporting Indicator | Reporting Content |
|---|---|
| 2. Strategy | |
|
S-a General Guidance for All Sectors Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Strategy |
|
S-b General Guidance for All Sectors Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Strategy |
|
S-c General Guidance for All Sectors Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Strategy |
| Reporting Indicator | Reporting Content |
|---|---|
| 3. Risk Management | |
|
R-a General Guidance for All Sectors Describe the organization’s processes for identifying and assessing climate-related risks. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Risk Management |
|
R-b General Guidance for All Sectors Describe the organization’s processes for managing climate-related risks. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Risk Management |
|
R-c General Guidance for All Sectors Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Risk Management |
| Reporting Indicator | Reporting Content |
|---|---|
| 4. Metrics and Targets | |
|
M-a General Guidance for All Sectors Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Metrics and Targets |
|
M-b General Guidance for All Sectors Disclose Scope 1 and Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Metrics and Targets ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Greenhouse Gas |
|
M-c General Guidance for All Sectors Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |
ESG FOCUS > [Material Topic 1] Climate Change Response > Strategy > Greenhouse Gas Emissions Reduction Activities ESG FOCUS > [Material Topic 1] Climate Change Response > Metrics and Targets |