As the climate-specific part of SBM-3 financial effects, the undertaking discloses for material physical risks the carrying amount of assets at risk before adaptation with time horizons, the percentage of that amount addressed by adaptation actions, and net revenue from activities at material physical risk with time horizons; for material transition risks the carrying amount of assets at risk with time horizons and a range of estimated potential stranded assets to the medium and long term under a 1.5 degree scenario, the percentage addressed by mitigation actions, the carrying amount of real estate collateral by energy efficiency class (kWh per square metre bands or EPC label, or the amount based on internal estimates where unavailable), estimated potential climate transition liabilities not yet meeting recognition criteria, and net revenue from activities at material transition risk and from customers in coal, oil and gas activities; the methodology, scope, assumptions, parameters and limitations and whether it leverages the scenario analysis; and the assets or revenue related to identified climate opportunities with time horizons. Amounts cover all own physical assets including right-of-use assets, may be single figures or ranges, use reporting date carrying amounts and period net revenue consistent with the financial statements, state whether they are before or after mitigation, and aggregate asset locations where relevant to physical risk.
This control maps to 2 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.