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z rekomendacjami TCFD

Rekomendacje TCFD

GOVERNANCE

Wskaźnik Opis wskaźnika Miejsce w Raporcie Komentarz
Governance Disclosure A Describe the board’s oversight of climate-related risks and opportunities.
Governance Disclosure B Describe management’s role in assessing and managing risks and opportunities.

STRATEGY

Wskaźnik Opis wskaźnika Miejsce w Raporcie Komentarz
Strategy Disclosure A Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.
Strategy Disclosure B Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.
Strategy Disclosure C Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.
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RISK MANAGEMENT

Wskaźnik Opis wskaźnika Miejsce w Raporcie Komentarz
Risk Management Disclosure A Describe the organization’s processes for identifying and assessing climate-related risks.
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Risk Management Disclosure B Describe the organization’s processes for managing climate-related risks.
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Risk Management Disclosure C Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.
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METRICS AND TARGETS

Wskaźnik Opis wskaźnika Miejsce w Raporcie Komentarz
Metrics and Targets Disclosure A Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
Metrics and Targets Disclosure B Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.
Metrics and Targets Disclosure C Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
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