Task Force on Climate-related Financial Disclosures - Governance

Environmental
:   
Climate Change
June 1, 2023

Investors and other users of climate-related financial disclosures are interested in understanding the role a company’s board plays in overseeing climate-related issues as well as management’s role in assessing and managing those issues. Such information supports evaluations of whether climate-related issues receive appropriate board and management attention.

•How the board considers climate-related issues when overseeing major capital expenditures, acquisitions, and divestitures

•How the board considers climate-related issues when reviewing and guiding strategy

•Description of management’s role in assessing and managing climate-related issues

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