TCFD Recommendations TCFD-IMP-004: Connectivity with Financial Statements

Ensure climate-related disclosures are connected to amounts recognised, measured, and presented in the financial statements, including impairment assessments, useful life of assets, decommissioning provisions, and contingent liabilities.

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

Other controls in Implementation and Assurance

TCFD-IMP-001 Disclosure Location and Reporting Cadence
TCFD-IMP-002 ISSB Transition and IFRS S2 Alignment
TCFD-IMP-003 Scenario Analysis Capability and Data
TCFD-IMP-005 Internal Controls Over Climate Disclosures

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All TCFD Recommendations controls