The board’s oversight of climate-related risks and opportunities

Management’s role in assessing and managing climate-related risks and opportunities

The climate-related risks and opportunities the organization has identified over the short, medium, and long term

The impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning

The resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario

The organization’s processes for identifying and assessing climate-related risks

The organization’s processes for managing climate-related risks

How processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management

The metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process

Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks

The targets used by the organization to manage climate-related risks and opportunities and performance against targets