Recommendations and Supporting Recommended Disclosures
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Governance |
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CDP Climate Change 2021 |
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Disclose the organization’s |
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a) Describe the board’s oversight of climate-related risks and opportunities. |
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C1.1b |
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b) Describe management’s role in assessing and managing climate-related risks and opportunities. |
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C1.2 |
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Strategy |
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CDP Climate Change 2021 |
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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. |
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a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. |
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C2.1a |
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b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. |
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C2.3a |
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c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. |
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C3.1a |
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Risk Management |
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CDP Climate Change 2021 |
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Disclose how the organization identifies, assesses, and manages climate-related risks. |
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a) Describe the organization’s processes for identifying and assessing climate-related risks. |
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C2.1 |
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b) Describe the organization’s processes for managing climate-related risks. |
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C2.1 |
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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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C2.1 |
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Metrics and Targets |
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CDP Climate Change 2021 |
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Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. |
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a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. |
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C2.4 |
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b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. |
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C5.1 |
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c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |
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C4.1 |