Table 2 Climate-Related Risks Disclosure Index
Category | CRD = f (Governance, Strategy, Risk Management, Metrics and Targets) | Binary Variable | |
|---|---|---|---|
Recommended Disclosures | 0 = not disclosed | 1 = disclosed | |
Governance | 1. Describe the board's control over climate-related opportunities and risks 2. Describe management's role in identifying and resolving climate-related opportunities and threats | Â | Â |
Strategy | 3. Describe how the organization has identified short-term, medium-term, or long-term risks and opportunities associated with climate change 4. Describe the impact of climate-related risks and opportunities on the organization's operations, strategy and financial planning 5. Describe the organization's strategic resilience when considering different climate-related scenarios, such as a 2 °C or lower scenario |  |  |
Risk management | 6. Describe the company's procedures for determining and evaluating climate-related risks 7. Describe the organization's procedures for handling risks associated with the climate 8. Describe how the organization's overall risk management is incorporated into the processes for identifying, evaluating, and managing climate-related risks | Â | Â |
Metrics and targets | 9. Describe the metrics the organization employs to evaluate climate-related risks and opportunities in accordance with its strategy and risk management approach 10. Describe the organization's objectives, how they are being met, and the potential risks and opportunities associated with climate change | Â | Â |