• Identifying time horizon • Linking the risks and opportunities with financial impacts • Using climate scenario(s) to test strategy resilience • Can be qualitative or quantitative • Can start with internally
. (c) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach appropriately. (d) Identifying matters for consultation or
CertifiableNot Certifiable Summary of the criteria 5. Has the issuer fulfilled the requirements as part of the Adaptation & Resilience Checklist? This includes: • Identifying clear boundaries and critical
Business goal served by GHG accounting Managing GHG risks and identifying reduction opportunities • Identifying risks associated with GHG constraints • Identifying cost effective reduction opportunities
procedures are not comprehensive or not in accordance with the auditing standards, e.g. identifying and assessing the risks of material m iss ta tement , de te rm in ing materiality, and determining audit
organization has identified over the short, medium, and long term. C2.1a, C2.2b, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing climate-related risks. C2.1, C2.2
-financial-disclosures/ • Climate change related disclosures need to include not only target and performance, but also governance and strategy. • Identifying climate change as material issues and assess
are having an impact - i.e. are making a substantial contribution to reducing global emissions. This is a summary note of a paper presenting an ambitious framework for identifying credible, Paris
information and ESG information; ▪ Identifying and assessing the impact of material financial factors and ESG factors; ▪ Making an investment decision based on all material factors, including ESG factors. SEC
return continuation in the short term Low risk Liquidity-constrainted investors hold leveraged positions in low-risk assets which they may have to sell in bad times when liquidity constraint become binding