How to implement the TCFD recommendations: a step-by-step guide

对于可持竞彩足球app怎么下载续发展从业者，建议有关气候相关财务披露的工作队（TCFD）通过建立一个气候风险和机遇的单一词汇以及协调气候报告景观来消除痛点。

建议正在获得蒸汽：9月TCFD status reportshowed the force has support from 513 organizations (including 457 companies). However, it is time to move our discussion from whether to implement the recommendations to how companies should do so.

对于状态报告，TCFD为1,700家公司的报告进行了人工智能（AI）分析，除了对200名龙头公司的人为分析，其报告包括“气候”一词“。该分析显示：

• Most companies disclose some climate-related information, but financial implications often are not disclosed.
• 披露在各种公司报告中进行，包括财务申请，年度报告和可持续性报告。竞彩足球app怎么下载
• Larger companies and European companies disclose more related to the recommendations, but few companies overall implement气候弹性策略, use differentclimate-related scenarios或披露识别，评估和管理的过程climate riskor将其整合到整体风险管理中。
• 披露因行业而异，每个行业提供更强大或更弱的披露。

虽然状态报告分析有助于评估是否适用的实施状态，但它没有回答最佳实践含的实际问题。它还揭示了实施这项建议的具有挑战性：那些暗示组织变革的建议毫不奇怪，实现最难的实施。

如果TCFD建议的目的improve disclosures related to even the hardest recommendations, practical advice is also essential. For this reason, we examined the examples provided in the status report and companies’ disclosures to formulate the straw best practice inclusions below for each of the 11 recommendations.

对于每个TCFD推荐，我们建议适用于本组织的披露。通过从他们已经拥有计划或政策的这些建议开始，公司可以采取迭代方法并随着时间的推移解决挑战。

治理

治理（a）：董事会监督

• 清楚地描述谁有终极责任管理气候风险
• 清楚地描述气候变化的角色和责任
• 董事会成员对气候变化的经验
• Specific board committees overseeing climate risks and membership and cadence of meetings
• 气候特定的结构/委员会（如果有的话）和相关的决策过程
• 促进董事会级别与气候相关风险管理的奖励方法的方法

治理（b）：管理层的角色

• Management responsibilities on climate issues, beyond broader sustainability or ESG responsibilities
• 具体的ESG职能或委员会和气候特定职能或委员会以及其关注范围
• 管理层用于审查气候相关问题并将其转化为战略决策
• How risk management and sustainability functions collaborate on climate-related risks and opportunities
• Methodology and incentives to promote management of climate-related risks by management

Strategy

Strategy (a): Climate-related risks and opportunities over the short, medium and long-term

• 根据TCFD类型学进行分类的风险（分类为急性或慢性的物理风险;转型风险分类为监管，市场，技术或声誉）
• 相关的气候机会，除了风险之外
• Time horizons used (short, medium and long term) and link to business strategy or sustainability strategy goals
• Distinction between risks to operations and those to the portfolio or供应链

Strategy (b): Impact on business, strategy and financial planning

• 用于确定有关气候相关风险和机会的过程是重要的
• Lines of business impacted by climate-related risks or opportunities
• Overarching goals and estimated costs and impacts, committed capital expenditure and how investments have evolved
• 与气候相关风险与机遇与业务和可持续发展战略之间的联系竞彩足球app怎么下载

战略（c）：有弹性战略和情景分析

• 场景分析主要是为改善战略性恢复力和探索气候脆弱性的机会（而不是报告练习）
• 广泛的气候风险和机遇，包括身体和过渡风险
• 场景在气候科学基础上，捕捉商业细节并专注于公司/部门的关键不确定性
• 来自不同来源的数据，以降低任何单一投影中固有的风险
• Relevant internal stakeholders consulted to shape scenarios
• 作为业务流程的一部分，定期审查方案
• Methodology and key quantitative/qualitative assumptions for scenario analysis, as well as the impact of scenarios on the business
• 如何通过场景分析使公司战略变得更加有弹性

Risk management

Risk management (a): Processes for identifying and assessing risks

• 风险评估框架和评估标准
• 主要问题或问题类别
• Use of internal carbon price, if relevant
• Monitoring of physical climate risks, if relevant, and preferably at local level
• 参与相关行业举措

Risk management (b): Processes for managing risks

• 集中的气候风险管理过程在一个位置
• How the risk register is developed (from materiality) and how climate is reflected (combined with other risks, as its own specific risk, or broken down into different climate-related risks)
• How the most material risks are prioritized

Risk management (c): Integration into overall risk management

• 如何将气候指标纳入项目和业务决策
• 与Investee I公司在气候相关风险和指标上的参与过程
• How climate is considered adequately (and potentially separately) in enterprise risk management processes, alongside other ESG risk factors

Metrics and Targets

Metrics and Targets (a): Metrics

• 主流财务报告中披露的指标的关键信息
• Metrics and targets complemented with context of a specific project or target, as relevant
• 与投资者确定的大多数决策有用的指标
• 如果可用的金融指标

Metrics and Targets (b): Scopes 1, 2 and 3 emissions and related risks

• 范围3计算，包括下游排放（使用已售出的产品）
• 用于测量排放的参考方法和标准
• Consistent use of absolute and/or intensity metrics, to enable understanding of progress against targets
• Risks that relate to your largest sources of emissions

指标和目标（c）：目标

• All basic features of a target (base year, target year, greenhouse gases and geographies in scope)
• KPI适合气候目标和随着时间的推移进展（如果可用的话）
• Targets aligned to metrics and including most important scope 3 categories
• 管理薪酬与特定目标之间的链接