(1) the identity of any board committee or board members responsible for oversight of climate-related risks and opportunities;

(2) how the board ensures that the appropriate skills and competencies are available to oversee strategies designed to respond to climate-related risks and opportunities;

(3) how and how often the board and its committees are informed about climate-related risks and opportunities; and

(4) a description of management’s role in assessing and managing climate-related risks and opportunities, including (i) the scope of climate-related responsibilities and duties performed by management-level position(s) or committee(s); (ii) how the board’s oversight is exercised over such management-level position or committee; and (iii) whether dedicated controls and procedures are applied to the issuer’s management of climate-related risks and opportunities.

(1) description of each of climate-related risks identified and the time horizon over which each could reasonably be expected to have a material effect on the issuer;

(2) the method for the issuer to define short, medium and long term and how they are linked to the issuer’s strategic planning horizons and capital allocation plans; and

(3) current and anticipated effects of any climate-related risks identified on the issuer’s business operations, business model and strategy, products or services and/or suppliers and other parties in its value chain.

(1) any current or anticipated changes to the issuer’s business model, strategy and resource allocation to address climate-related risks and opportunities identified;

(2) any adaptation and mitigation efforts (direct or indirect) undertaken or to be undertaken by the issuer;

(3) how the aforementioned plans will be resources;

(4) information in respect of any climate-related targets the issuer has set and any greenhouse gas (GHG) emission targets the issuer is required to meet by local legislation such as specific target set by the issuer for addressing climate related risks and opportunities, scope and objective of the target, base period from which progress is measured and any milestones or interim targets; and

(5) comparison of the progress made in the most recent reporting year in respect of plans disclosed above.

(1) the extent assets and business activities at risk covered by the issuer’s strategy, mitigation actions, implications of the issuer’s findings for its strategy and the significant areas of uncertainty considered in the analysis of climate resilience; and

(2) description of the climate-related scenario analysis used to assess the effect of climate-related risks, opportunities on the issuer’s business model, strategy and cash flows, access to finance and its cost of capital including inputs used in the analysis and how the analysis has been conducted.

For current financial effect:

(1) description of effect of climate-related risks and opportunities identified on the issuer’s financial position, financial performance and cash flows for the most recent reporting period; and

(2) description of whether and how much risks and opportunities may result in a material adjustment to the carrying amount of assets and liabilities reported in the financial statements within the next financial year.

For anticipated financial effect:

(1) how the issuer expects its financial performance to change over the short, medium and long term (and how the issuer defines them), considering its strategy to address significant climate-related risks and opportunities; and

(2) how the issuer expects its financial position to change over the short, medium and long term, considering funds (e.g. capital expenditure, R&D expenditure) required to pursue its current and committed plans and its planned sources of funding to implement its strategy to address significant climate-related risks and opportunities; and

(1) allow qualitative disclosures.

For anticipated financial effect:

(1) information that enables investors to understand the aspects of financial statements that are most affected; and

(2) work plan, progress and timetable for full disclosure.

(1) how the issuer assesses the likelihood and effects associated with such risks (such as qualitative factors, quantitative thresholds and other criteria used);

(2) how the issuer prioritises climate-related risks relative to other types of risks, including its use of risk-assessment tools; and

(3) how the issuer monitors and manages its climate related risks.

(1) absolute gross GHG emissions generated during the reporting period, expressed as metric tons of CO2 equivalent, classified as scope 1 emissions, scope 2 emissions and scope 3 emissions; and

(2) information in relation to GHG emissions including a statement describing the standard in accordance with which the issuer’s GHS emissions have been measure, the GHG emissions consolidation approach used and a summary of specific exclusion of sources, facilities and/or operations with a justification for their exclusion.

(1) information that enables investors to understand the issuer’s relevant upstream or downstream activities along the value chain; and

(2) work plan, progress and timetable for full disclosure.

(1) description of the assets or business activities identified to be vulnerable to transition risk with the location, nature of asset/business activity and the transition risk involved; and

(2) disclosure of the work plan, progress and timetable for making the required disclosure.

(1) description of the assets or business activities identified to be vulnerable to physical risk with the location, nature of asset/business and the physical risk involved; and

(2) disclosure of the work plan, progress and timetable for making the required disclosure.

(1) description of the assets or business activities identified to be aligned with climate-related opportunities with the location, nature of the asset/business activity and the opportunity involved; and

(2) disclosure of the work plan, progress and timetable for making the required disclosure.

(1) description of the types of activities requiring capital expenditure, financing or investment towards climate-related risks and opportunities; and

(2) disclosure of the work plan, progress and timetable for making the required disclosure.

(1) the price for each metric tonne of GHG emissions that that the issuer uses to assess the costs of its emissions; and

(2) an explanation of how the issuer is applying the carbon price in decision-making (for example, investment decisions, transfer pricing and scenario analysis).