Recommendations |
Recommended Disclosures |
Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2019) |
|---|---|---|
Disclose the organization’s governance around climate-related risks and opportunities. |
a) Describe the Board’s oversight of climate-related risks and opportunities. |
CDP C1.1b |
b) Describe management’s role in assessing and managing climate-related risks and opportunities. |
CDP C1.2, C1.2a
|
Recommendations |
Recommended Disclosures |
Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2019) |
|---|---|---|
Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material. |
a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
CDP C2.1a, C2.3, C2.3a, C2.4, C2.4a |
b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
CDP C2.3a, C2.4a, C3.1, C3.2a, C3.2b, C3.3, C3.4, C-FS3.7, C-FS3.7, C-FS3.7a |
|
c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
CDP C3.2,C3.2a, C3.2b |
Recommendations |
Recommended Disclosures |
Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2019) |
|---|---|---|
Disclose how the organization identifies, assesses, and manages climate-related risks. |
a) Describe the organization’s processes for identifying and assessing climate-related risks. |
CDP C2.1, C2.2, C2.2a, C-FS2.2b, C-FS2.2c, C-FS2.d, C-FS2.2e |
b) Describe the organization’s processes for managing climate-related risks. |
CDP C2.1, C2.2, C-FS2.2d, C-FS2.2e |
|
c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. |
CDP C2.1, C2.2 |
Recommendations |
Recommended Disclosures |
Reference to the related section of the report, GRI indicators and the CDP Climate questionnaire (2019) |
|---|---|---|
Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. |
a) Describe the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. |
CDP C4.2, C4.2a, C4.2b |
b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. |
CDP C6.1, C6.3, C6.5, C6.5a, C9.1, C-FS14.0, C-FS14.1, C-FS14.1a, C-FS14.1b |
|
c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |
CDP C4.1, C4.1a, C4.1b, C-FS4.1d, C4.2, C4.2a, C4.2b |