disclosure with the same rigor as that of financial disclosure 3.5 Provide climate risk training to the board, senior management and personnel involved Incorporate climate risk into the Board committee’s terms

criteria should be designed with rigor but with sufficient flexibility to allow for iterative review and updating as research and markets develop.  Over time, the criteria should take into account the

management • Site visits • ESG data providers • Industry trade organizations • Government records • Non-profit organizations • Media sources Quality • Assumptions used • Rigor of the analysis performed • Date