Sustainability report

The four key areas of disclosure are as follows:

Governance

Identity of the governance body and a description of its oversight of climate-related risks and opportunities
A description of management’s role in assessing and managing climate-related risks and opportunities

Climate-related risks and opportunities over the short, medium and long term
A description of the effects and where in the entity's business model and value chain climate-related risks and opportunities are concentrated
A description of the effects of climate-related risks and opportunities on the entity's strategy and decision-making
Disclosure of quantitative and qualitative information about the effects of climate-related risks and opportunities on the entity's financial position, financial performance and cash flows
Explain the climate resilience of the entity's strategy and business model to climate-related changes, developments and uncertainties, including climate-related scenario analysis

A description of the entity's processes for identifying, assessing, prioritising and monitoring climate-related risks and opportunities
A description of how these processes are integrated into the entity's overall risk management processes

Metrics for greenhouse gas (GHG) emissions for scope 1, 2 and 3 emissions
Metrics that are relevant to the entity's industry or business model used to measure and manage climate-related risks and opportunities
The targets used to manage climate-related risks and opportunities and performance against those targets

Sustainability report examples are included in the following Example Financial Statements:

To change the orientation of the statement: