| 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 greenhouse gas (GHG) emissions, and the related risks |
| Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets |