TCFD Recommendations
Implementation and Assurance

TCFD Recommendations TCFD-IMP-005: Internal Controls Over Climate Disclosures

Implement internal controls over the preparation, review, and approval of climate-related disclosures with the same rigour applied to financial reporting controls, including data lineage, version control, and review evidence.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

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.

  • AASB-S2-D23 Consistency of Data and Assumptions with the Financial Statements
  • AASB-S2-D78 Identification of Amounts Subject to High Measurement Uncertainty

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.

Other controls in Implementation and Assurance

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The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.