Introduction
The Task Force on Climate-Related Financial Disclosures (TCFD) was established by the Financial Stability Board (FSB) to develop more effective and efficient climate-related disclosure recommendations. On June 28, 2017, the TCFD introduced a set of recommended disclosure standards, providing a comprehensive framework for voluntary climate-related financial disclosures. This framework is designed to be reflected in financial reports, enabling companies and investors to assess climate-related risks and opportunities.
The establishment of the TCFD aims to enhance investor confidence, credit, and underwriting decisions. It also facilitates stakeholders' understanding of the concentration of carbon-related assets in the financial sector and the exposure of the financial system to climate-related risks. Currently, the TCFD consists of 32 members primarily selected by the FSB, including representatives from the economic sectors of G20 countries, financial market users, and disclosure preparers. Members comprise banks, insurance companies, asset managers, pension funds, large non-financial companies, and consulting firms.
TCFD推動規劃
| 核心項目 | 治理 | 策略 | 風險管理 | 指標與目標 |
|---|---|---|---|---|
| 揭露建議 | 描述董事會對於氣候相關風險和機會的監督 | 描述組織在短、中長期已確定的氣候相關風險和機會 | 描述組織鑑別和評估氣候相關風險的過程 | 揭露組織在策略和風險管理流程中評估氣候相關風險和機會所使用的指標 |
| 描述管理層在評估和管理氣候相關風險和機會方面的角色 | 描述氣候相關的風險和機會對組織業務、策略和財務規劃的影響 | 描述組織管理和氣候有關風險的過程 | 揭露範疇1、範疇2、範疇3溫室氣體排放量及相關的風險 | |
| - | 描述組織策略的抗壓力，同時考量到不同的氣候相關情境，包括2℃或2 | 描述如何將鑑別、評估和管理氣候相關風險的流程整合到組織的整體風險 | 描述組織管理氣候相關風險、機會、和績效所使用的目標 |
