| Corporate governance |
| The Board of Director’s role in monitoring climate‑related risks and opportunities | Corporate governance structure |
| The management’s role in assessing and managing climate‑related risks and opportunities | Environmental review |
| Strategy |
| Description of the climate‑related risks and opportunities the organisation has identified over the short, medium, and long term | Environmental review |
| Description of the impact of climate‑related risks and opportunities on the organisation’s businesses, strategy, and financial planning. | Environmental review |
| Assessment of the resilience of the organisation’s strategy, taking into consideration different climate‑related scenarios, including a 4°C and 2°C scenario | Environmental review |
| Climate risk management |
| Description of the organisation’s processes for identifying and assessing climate‑related risks | Environmental review |
| Description of the organisation’s processes for managing climate‑related risks. | Environmental review |
| Description of integration of processes for identifying, assessing and managing climate‑related risks into the general risk management framework | Strategic risks |
| Metrics and target |
| Description of the metrics used by the organisation to assess climate‑related risks and opportunities in line with its strategy and risk management processes | Environmental review |
| Disclosure of Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions, and the related risks. | Environmental review |
| Description of the targets used by the organisation to manage climate‑related risks and opportunities and performance against targets. | Environmental review |
