Appendix
Task Force on Climate-related Financial Disclosures (TCFD) index
The following index indicates where readers can find the disclosures within the United Corporate Impact Report that address all four core elements — governance, strategy, risk management, and metrics and targets — outlined in the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), now incorporated in the International Sustainability Standards Board (ISSB) standards, a voluntary framework for climate-related assessment and reporting. We published our first TCFD disclosures in 2022 and have subsequently published updated versions yearly.
| Pillar | Disclosure | Relevant sections |
|---|---|---|
Governance | Describe the board’s oversight of climate-related risks and opportunities. | |
Describe management’s role in assessing and managing climate-related risks and opportunities. | ||
Strategy | Describe the climate-related risks and opportunities the organization has identified over the short, medium and long term. | |
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning. | ||
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. | ||
Risk management | Describe the organization’s processes for identifying and assessing climate-related risks. | |
Describe the organization’s processes for managing climate-related risks. | ||
Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management. | ||
Metrics and targets | Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. | |
Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 GHG emissions and the related risks. | ||
Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. |