Task Force on Climate-related Financial Disclosures (TCFD) Index
| T222 | Task Force on Climate-related Financial Disclosures (TCFD) Index | |||
|---|---|---|---|---|
| Topic | Recommendation for disclosure | European Sustainability Reporting Standard | Reference to non-financial declaration | |
| GOVERNANCE Disclosure of governance of climate-related risks and opportunities |
a. Supervisory governance of the Supervisory Board with regard to climate-related risks and opportunities | ESRS 2 | GOV-1 – The role of the administrative, management and supervisory bodies | |
| ESRS 2 | GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | |||
| b. Role of management in assessing and managing climate-related risks and opportunities | ESRS 2 | GOV-1 – The role of the administrative, management and supervisory bodies | ||
| ESRS 2 | GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | |||
| ESRS 2 | GOV-3 – Integration of sustainability-related performance in incentive schemes | |||
| ESRS 2 | IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | |||
| STRATEGY Disclosure of the actual and potential impacts of climate-related risks and opportunities on business activities, strategy and financial planning |
a. Short-, medium- and long-term climate-related risks and opportunities for the organisation | ESRS 2 | IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | |
| ESRS 2 | SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | |||
| ESRS E1 | IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | |||
| b. Impacts of climate-related risks and opportunities on business activities, strategy and financial planning | ESRS 2 | SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | ||
| ESRS E1 | SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | |||
| ESRS E1 | IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | |||
| ESRS E1 | E1-1 – Transition plan for climate change mitigation | |||
| ESRS E1 | E1-2 – Policies related to climate change mitigation and adaptation | |||
| ESRS E1 | E1-3 – Actions and resources in relation to climate change policies | |||
| ESRS E1 | E1-4 – Targets related to climate change mitigation and adaptation | |||
| c. Resilience of the strategy, taking account of various climate-related scenarios, including a 2°C or lower scenario | ESRS 2 | SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | ||
| ESRS E1 | SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | |||
| ESRS E1 | IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | |||
| ESRS E1 | E1-1 – Transition plan for climate change mitigation | |||
| RISK MANAGEMENT Disclosure of processes to identify, assess and manage climate-related risks |
a. Processes to identify and assess climate-related risks | ESRS 2 | IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | |
| ESRS E1 | IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | |||
| b. Processes to manage climate-related risks | ESRS E1 | SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | ||
| ESRS E1 | E1-1 – Transition plan for climate change mitigation | |||
| ESRS E1 | E1-2 – Policies related to climate change mitigation and adaptation | |||
| ESRS E1 | E1-3 – Actions and resources in relation to climate change policies | |||
| ESRS E1 | E1-4 – Targets related to climate change mitigation and adaptation | |||
| c. Integration of processes to identify, assess and manage climate-related risks in general risk management | ESRS 2 | GOV-5 – Risk management and internal controls over sustainability reporting | ||
| ESRS 2 | IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities | |||
| METRICS AND TARGETS Disclosure of metrics and targets to assess and manage relevant climate-related risks and opportunities |
a. Metrics to assess climate-related risks and opportunities in line with the strategy and processes to manage risk | ESRS 2 | GOV-3 – Integration of sustainability-related performance in incentive schemes | |
| ESRS E1 | GOV-3 – Integration of sustainability-related performance in incentive schemes | |||
| ESRS E1 | E1-1 – Transition plan for climate change mitigation | |||
| ESRS E1 | E1-3 – Actions and resources in relation to climate change policies | |||
| ESRS E1 | E1-4 – Targets related to climate change mitigation and adaptation | |||
| ESRS E1 | E1-5 – Energy consumption and mix | |||
| ESRS E1 | E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions | |||
| ESRS E1 | E1-7 – GHG removals and GHG mitigation projects financed through carbon credits | |||
| b. Scope 1, Scope 2 and Scope 3 greenhouse gas emissions and related risks | ESRS E1 | E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions | ||
| c. Targets to manage climate-related risks and opportunities as well as the degree to which targets have been achieved | ESRS E1 | E1-1 – Transition plan for climate change mitigation | ||
| ESRS E1 | E1-4 – Targets related to climate change mitigation and adaptation | |||