(Cm 7) It is published in one of the official languages of the Swiss Confederation or in English.

(Cm 13.1) Insurance companies in supervisory category 2 and insurance groups with insurance companies in supervisory category 2 shall disclose information on their management of climate-related financial risks in the appropriate sections of the FCR.

(Cm 13.2 – 13.6) The disclosures include the following information at a minimum: • the main features of the governance structure at the insurance company to enable it to identify, evaluate, manage, monitor and report on climate-related financial risks; • description of the short-, medium- and long-term climate-related financial risks and their impact on the insurance company’s business and risk strategy and any effects on existing risk categories; • risk management structures and processes in place to identify, evaluate and manage climate-related financial risks; • quantitative information (targets and key data) on climate-related financial risks including the methodology used.

(Cm 13.7) Insurance companies must disclose the criteria and methods used to evaluate the materiality of climate-related financial risks.

(Cm 118) The disclosures of insurance companies in supervisory category 2 and insurance groups with insurance companies in supervisory category 2 must be made for the first time in the FCR relating to financial year 2021.