Disclose the actual and potential impacts of climate-related risks and opportunities on the company’s businesses, strategy, and financial planning where such information is material.
Recommended Disclosures
a) Describe the climate-related risks and opportunities the company has identified over the short, medium, and long term.
b) Describe the impact of climate-related risks and opportunities on the company’s businesses, strategy, and financial planning.
c) Describe the resilience of the company’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.
The ESG space is changing day by day, creating more uncertainty for decision makers
