Investor Presentaiton
Overview of climate-related metrics
The objective of climate-related financial disclosures on metrics and targets is to enable users of general purpose
financial reports to understand an entity's performance in relation to its climate-related risks and opportunities,
including progress towards any climate-related targets it has set, and any targets it is required to meet by law or
regulation.
To achieve this objective, an entity shall disclose:
Cross-industry metrics
Metrics that are relevant for all
companies:
greenhouse gases;
climate-related transition risks;
climate-related physical risks;
climate-related opportunities;
capital deployment;
internal carbon prices;
remuneration.
Industry-based metrics
An entity shall disclose industry-based metrics that
are associated with one or more particular business
models, activities or other common features that
characterize participation in an industry.
In determining the industry-based metrics that the
entity discloses, the entity shall refer to and consider
the applicability of the industry-based metrics
associated with disclosure topics described in the
Industry-based Guidance on Implementing IFRS S2
Climate-related targets
For each target, the
entity shall disclose:
related metric;
timeframe;
base period;
interim targets;
performance;
revision.
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9 August 2023
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