Investor Presentaiton
The process of assessing and identifying material climate risks and
opportunities
The extent to which, and how, the processes for
identifying, assessing, prioritizing and monitoring climate-
related risks and opportunities are integrated into and
inform the entity's overall risk management process
Whether and how the entity has changed the
processes it uses compared with the previous
reporting period
Stage V: Reporting
and Improvement
How the entity monitors climate-related
risks
Stage IV: Monitoring
Stage I: Identification
IFRSĀ®
Describe whether and how the entity uses climate scenario
analysis to inform its identification of climate risks
501
Disclose the inputs and parameters the entity uses
(data sources and the scope of operations covered in
the processes)
Stage II: Assessment
How the entity assesses the nature, likelihood
and magnitude of the effects of those risks (for
example, whether the entity considers
qualitative factors, quantitative thresholds or
other criteria),
Stage III: Prioritising
Whether and how the entity prioritises climate-
related risks relative to other types of risk
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9 August 2023
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