Investor Presentaiton
Simpler approach to climate-related scenario analysis
An entity might use a simpler
approach to climate-related
scenario analysis
The entity might initially use a simpler approach to climate-related
scenario analysis, but would build its capabilities through experience and,
therefore, would apply a more advanced quantitative approach to
climate-related scenario analysis over time.
However, an entity with a high degree of exposure to climate-related
risks and opportunities, and with access to the necessary skills,
capabilities or resources, is required to apply a more advanced
quantitative
An entity are required to
disclose information about its
climate resilience at each
reporting date
An assessment of the entity's resilience is required to be carried out
annually. As such, an entity's disclosure in accordance with paragraph
22(a)- that is, the results of the entity's resilience assessment-shall be
updated at each reporting period.
In some reporting periods the entity's disclosures in accordance with
paragraph 22(b) could remain unchanged from the previous reporting
period if the entity does not conduct a scenario analysis annually.
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9 August 2023
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