重大物理和转型风险的预期财务影响及潜在气候相关机遇

*(AR 69 amended)

• When disclosing the information required under paragraphs 38 to 41, the undertaking shall adopt the following approaches:

(a) consider the time horizons (short-, medium- and long-term) over which the effects of climate-related risk and opportunities could reasonably be expected to occur;

(b) include all of the types of the undertaking’s own physical assets, including finance-lease / the underlying asset of the right-of-use assets;

(c) present the monetary amounts (or percentages) as either a single amount or range;

(d) present the carrying amount of assets as of the reporting date and the net revenue as those related to the reporting period;

(e) for paragraph 39(c), present the energy efficiency class in terms of either ranges of energy consumption in kWh/m² or the Energy Performance Certificate (EPC) label class. If the undertaking cannot obtain this information without undue cost and effort, it shall disclose the total carrying amount of the real estate assets for which the energy consumption is based on internal estimates; and

(f) disclose net revenue and the carrying amount of assets, making it consistent with the financial statements.

When disclosing on paragraph 38(c), 39

(a) and 39(e), the undertaking shall explain whether the amount is assessed before or after mitigation actions.

If the undertaking discloses the information prescribed under 39

(d) in its financial statement, it shall refer to it.

When disclosing the methodology applied to quantify the amounts disclosed under paragraphs 38 and 39, the undertaking shall include where relevant the location of its assets at material physical risks aggregated in a way that support faithful representation of its risks.