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More than

396 extracts

from 38 regulatory texts

have been identified

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The Task Force believes that all organizations exposed to climate-related risks should consider (1) using scenario analysis to help inform their strategic and financial planning processes and (2) disclosing how resilient their strategies are to a range of plausible climate-related scenarios.
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The Task Force recommends disclosing how resilient, qualitatively or directionally, the organization’s strategy and financial plans may be to a range of relevant climate change scenarios.
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Describe the organization’s processes for identifying and assessing climate-related risks.
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Non financial organization should consider disclosing information about the resiliency of the organization’s strategy, including strategic performance implications under the various scenarios considered, potential qualitative or directional implications for the organization’s value chain, capital allocation decisions, research and development focus, and potential material financial implications for the organization’s operating results and/or financial position
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Describe the organization’s processes for managing climate-related risks.
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The Task Force determined that preparers of climate-related financial disclosures should provide such disclosures in their mainstream (i.e., public) annual financial filings.
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Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.
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For purposes of adopting the Task Force’s recommendations, asset managers and asset owners should use their existing channels of financial reporting to their clients and beneficiaries where relevant and feasible. Likewise, asset managers and asset owners should consider materiality in the context of their respective mandates and investment performance for clients and beneficiaries.
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Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
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Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.
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Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
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Banks should provide the metrics used to assess the impact of (transition and physical) climate-related risks on their lending and other financial intermediary business activities in the short, medium, and long term. Metrics provided may relate to credit exposure, equity and debt holdings, or trading positions, broken down by: Industry, Geography, Credit quality (e.g., investment grade or non-investment grade, internal rating system) and Average tenor Banks should also provide the amount and percentage of carbon-related assets relative to total assets as well as the amount of lending and other financing connected with climate-related opportunities.
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The Task Force believes disclosures related to its Governance and Risk Management recommendations directly address this need for context and should be included in financial filings.
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Banks should describe significant concentrations of credit exposure to carbon-related assets.Additionally, banks should consider disclosing their climate-related risks (transition and physical) in their lending and other financial intermediary business activities.
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Banks should consider characterizing their climate-related risks in the context of traditional banking industry risk categories such as credit risk, market risk, liquidity risk, and operational risk. Banks should also consider describing any risk classification frameworks used (e.g., the Enhanced Disclosure Task Force’s framework for defining “Top and Emerging Risks”).

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