TCFD disclosures
| Section | Disclosure | Page | Assured by the auditor |
|---|---|---|---|
| G – Governance Disclose the organisation’s governance around climate‑related risks and opportunities | Ga) Describe the board’s oversight of climate‑related risks and opportunities | Approaches to climate change management | Assured |
| Gb) Describe management’s role in assessing and managing climate‑related risks and opportunities | Approaches to climate change management | Assured | |
| S – Strategy Disclose the actual and potential impact of climate‑related risks and opportunities on the organisation’s businesses, strategy, and financial planning | Sa) Describe the climate‑related risks and opportunities the organisation has identified over the short, medium, and long term | Climate‑related risks and opportunities | Not assured |
| Sb) Describe the impact of climate‑related risks and opportunities on the organisation’s businesses, strategy, and financial planning | Sustainable growth strategy, Climate‑related risks and opportunities | Assured | |
| Sc) Describe the resilience of the organisation’s strategy, taking into consideration different climate‑related scenarios, including a 2 °C or lower scenario | Sustainable growth strategy, Climate‑related risks and opportunities | Assured | |
| R – Risk Management Describe how the organisation identifies, assesses, and manages climate‑related risks | Ra) Describe the organisation’s processes for identifying and assessing climate‑related risks | Climate‑related risks and opportunities | Not assured |
| Rb) Describe the organisation’s processes for managing climate‑related risks | Climate‑related risks and opportunities | Assured | |
| Rc) Describe how processes for identifying, assessing, and managing climate‑related risks are integrated into the organisation’s overall risk management | Internal control and risk management | Assured | |
| M – Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climate‑related risks and opportunities where such information is material | Ma) Disclose the metrics used by the organisation to assess climate‑related risks and opportunities in line with its strategy and risk management process | Sustainable growth strategy, Approaches to climate change management | Assured |
| Mb) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks | Sustainable growth strategy, Greenhouse gas emissions and carbon footprint of products | Assured | |
| Mс) Describe the targets used by the organisation to manage climate‑related risks and opportunities and performance against targets | Sustainable growth strategy, Approaches to climate change management | Assured |