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| Code |
Element Label |
Element Type |
Reference |
| SG | Governance | ||
| SG – 1 | Disclosure of identity of governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities (including climate-related risks and opportunities) | ||
| SG – 1.1 | Disclosure of how responsibilities for sustainability-related risks and opportunities (including climate-related risks and opportunities) are reflected in terms of reference, mandates, role descriptions and other related policies applicable to responsible body(s) or individual(s) | Text block | SLFRS S1.27 a (i), SLFRS S2.6 a (i) |
| SG – 1.2 | Disclosure of how responsible body(s) or individual(s) determines that appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to sustainability-related risks and opportunities (including climate-related risks and opportunities) | Text block | SLFRS S1.27 a (ii), SLFRS S2.6 a (ii) |
| SG – 1.3 | Disclosure of how and how often responsible body(s) or individual(s) is informed about sustainability-related risks and opportunities (including climate-related risks and opportunities) | Text block | SLFRS S1.27 a (iii), SLFRS S2.6 a (iii) |
| SG – 1.4 | Disclosure of how responsible body(s) or individual(s) takes into account sustainability-related risks and opportunities (including climate-related risks and opportunities) when overseeing the entity’s strategy, its decisions on major transactions and its risk management processes and related policies, | Text block | SLFRS S1.27 a (iv), SLFRS S2.6 a (iv) |
| Whether the responsible body(s) or individual(s) considered trade-offs associated with climate-related risks and opportunities | True/False | SLFRS S2.6 a (iv) | |
| SG – 1.5 | Disclosure of how the responsible body(s) or individual(s) oversees the setting of targets related to sustainability-related risks and opportunities (including climate-related risks and opportunities), and monitors progress towards those targets, including whether and how related performance metrics are included in remuneration policies | Text block | SLFRS S1.27 a (v), SLFRS S2.6 a (v) |
| SG – 1.6 | Disclosure of whether and how sustainability-related performance metrics (including climate-related performance metrics) are included in remuneration policies. | Text block | SLFRS S1.27 a (v), SLFRS S2.6 a (v) |
| SG – 2 | Disclosure of management’s role in governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities (including climate-related risks and opportunities) | ||
| SG – 2.1 | Disclosure of whether management’s role in governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities (including climate-related risks and opportunities) is delegated to specific management-level position or management-level committee and how oversight is exercised over that position or committee | Text block | SLFRS S1.27 b (i), SLFRS S2.6 b (i) |
| Management’s role in governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities is delegated to specific management-level position or management-level committee | True/False | SLFRS S2.6 b (i) | |
| SG – 2.2 | Disclosure of whether management uses controls and procedures to support oversight of sustainability-related risks and opportunities (including climate-related risks and opportunities), and how those are integrated with other internal functions | Text block | SLFRS S1.27 b (ii), SLFRS S2.6 b (ii) |
| Management uses controls and procedures to support oversight of climate-related risks and opportunities | True/False | SLFRS S2.6 b (ii) | |
| SS | Strategy | ||
| SS – 1 | Disclosure of climate-related risks or opportunities | ||
| SS – 1.1 | The disclosure of a climate-related risk or opportunity that could reasonably be expected to affect the entity’s prospects. | Text block | SLFRS S2.10 a SLFRS S2.10 b SLFRS S2.10 c |
| SS – 1.2 | Disclosure of how entity defines time horizon Disclosure of how definition of time horizon(s) is linked to planning horizons used by entity for strategic decision-making | Text block | SLFRS S2.10 d |
| SS – 2 | Business model and value chain | ||
| SS – 2.1 | Disclosure of current and anticipated effects of climate-related risks and opportunities on business model and value chain | Text block | SLFRS S2.13 |
| SS – 3 | Strategy and decision-making | ||
| SS – 3.1 | Disclosure of how the entity has responded to, and plans to respond to climate-related risks and opportunities in its strategy and decision-making | Text block | SLFRS S2.14 a |
| SS – 3.2 | Disclosure of climate-related transition plan | Text block | SLFRS S2.14 a (iv) |
| SS – 3.3 | Disclosure of how entity is resourcing, and plans to resource, activities disclosed in relation to entity’s response to climate-related risks and opportunities in strategy and decision-making | Text block | SLFRS S2.14 b |
| SS – 3.4 | Disclosure of progress against plans entity has disclosed in previous reporting periods | Text block | SLFRS S2.14 c |
| SS – 4 | Financial position, financial performance and cash flows | ||
| SS – 4.1 | Disclosure of current financial effects of climate-related risks and opportunities | Text block | SLFRS S2.16 a, SLFRS S2.16 b |
| SS – 4.2 | Disclosure of anticipated financial effects of climate-related risks and opportunities | Text block | SLFRS S2.16 c, SLFRS S2.16 d |
| SS – 5 | Resilience | ||
| SS – 5.1 | Disclosure of entity’s assessment of its climate resilience | Text block | SLFRS S2.22 a |
| SS – 5.2 | Disclosure of how and when climate-related scenario analysis was carried out | Text block | SLFRS S2.22 b |
| SRM | Risk management | ||
| SRM – 1 | Disclosure of processes and related policies entity uses to identify, assess, prioritise and monitor risks |
Text block | SLFRS S2.25 a |
| SRM – 1.1 | Disclosure of whether and how entity uses scenario analysis to inform its identification of climate-related risks | Text block | SLFRS S2.25 a (ii) |
| SRM– 1.2 | Disclosure of whether and how entity changed processes it uses to identify, assess, prioritise and monitor climate-related risks for risk-management purposes compared with prior reporting period |
Text block | SLFRS S2.25 a (vi) |
| SRM – 2 | Disclosure of processes entity uses to identify, assess, prioritise and monitor climate-related opportunities | Text block | SLFRS S2.25 b |
| SRM – 2.1 | Disclosure of whether and how entity uses climate-related scenario analysis to inform its identification of climate-related opportunities | Text block | SLFRS S2.25 b |
| SRM – 3 | Disclosure of extent to which and how processes for identifying, assessing, prioritising and monitoring climate-related risks and opportunities are integrated into or inform entity’s overall risk management process | Text block | SLFRS S2.25 c |
| SMT | Metrics and targets | ||
| SMT – 1 | Cross-industry climate-related metrics | ||
| SMT – 1.1 | Gross scope 1 greenhouse gas emissions | Emissions | SLFRS S2.29 a (i.1) |
| SMT – 1.2 | Gross scope 2 greenhouse gas emissions | Emissions | SLFRS S2.29 a (i.2) |
| SMT – 1.3 | Gross scope 3 greenhouse gas emissions | Emissions | SLFRS S2.29 a (i.3) |
| SMT – 1.4 | Disclosure of approach entity uses to measure its greenhouse gas emissions | Text block | SLFRS S2.29 a (iii.1) |
| SMT – 1.5 | Disclosure of any contractual instruments that inform understanding of scope 2 greenhouse gas emissions |
Text block | SLFRS S2.29 a (v) |
| SMT – 1.6 | Disclosure of details of inclusion within scope 3 greenhouse gas emissions | Text block | SLFRS S2.29 a (vi.1) |
| SMT – 2 | Disclosure of amount and percentage of assets or business activities vulnerable to climate-related transition risks |
Text block | SLFRS S2.29 b |
| SMT – 3 | Disclosure of amount and percentage of assets or business activities vulnerable to climate-related physical risks |
Text block | SLFRS S2.29 c |
| SMT – 4 | Disclosure of amount and percentage of assets or business activities aligned with climate-related opportunities |
Text block | SLFRS S2.29 d |
| SMT – 5 | Disclosure of amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities |
Text block | SLFRS S2.29 e |
| SMT – 6 | Internal carbon prices | Text block | SLFRS S2.29 f |
| SMT – 7 | Remuneration disclosure | Text block | SLFRS S2.29 g |
| SMT – 8 | Disclose Industry based metrics | Text block | SLFRS S2.32 |
| SMT – 9 | Disclosure of climate-related targets | Text block | SLFRS S2.33 a SLFRS S2.33 b SLFRS S2.33 c SLFRS S2.33 d SLFRS S2.33 e SLFRS S2.33 f SLFRS S2.33 g |