Core Elements of Recommended Climate-Related Financial Disclosures
Governance
Disclose the organization’s governance around climate-related risks and opportunities.
Strategy
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.
Risk Management
Disclose how the organization identifies, assesses, and manages climate-related risks.
Metrics & Targets
Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.