Climate Risk: From Principles to Practice

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In this paper, we discuss how CDSB and SASB resources are aligned with TCFD.  We establish those links using a Climate Risk Map that identifies the channels through which an organization’s climate-related risks and opportunities may impact its financial statements. The paper provides examples of how the SASB Standards have been used by investors to address climate risk, and how they may be further used to inform emerging initiatives, such as the European Commission’s Action Plan for Sustainable Finance—an effort that is likely to serve as a blueprint for a global approach. In the coming months, we will be releasing an updated Climate Risk Technical Bulletin, presenting a comprehensive view of climate risk on an industry-specific basis, including a full set of recommended climate-related topics and metrics designed to help companies fulfill the “Metrics & Targets” recommendations of the TCFD.

See CDSB's summary of this document here.