TCFD Recommendations
Implementation and Assurance

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 Control text last updated

What else in your programme already covers this

This control maps to 4 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.

AASB S2 Climate-related Disclosures · 4 controls

  • AASB-S2-D21 Connected Information
  • AASB-S2-P15 Effects on Financial Position, Performance and Cash Flows
  • AASB-S2-P16 Quantitative and Qualitative Financial Effect Information
  • AASB-S2-P21 Explanation When Quantitative Financial Effects Are Not Provided

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.

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The graph holds this control, the 4 it maps to, and the evidence behind each claim, over MCP and REST.

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