气候相关风险识别和情景分析

**(New)*

• The objective of this DR is to enable an understanding of how the undertaking identifies and assesses climate-related risks and opportunities for financial materiality.

The undertaking shall explain for each material climate-related risk identified (per ESRS 2 IRO-2, paragraph 37) whether it classifies the risk as a climate-related physical risk or a climate-related transition risk.

In addition to the disclosure provided in accordance with ESRS 2 IRO-1, the undertaking shall disclose key elements of the methodology used to assess how its assets and business activities in own operations and its upstream and downstream value chain may be exposed and be sensitive over the short, medium and long term to:

If climate-related scenario analysis is used, the undertaking shall disclose:

(a) the ranges of scenarios applied, including

(i) whether for physical climate risks at least one high-emission scenario was used, and (ii) whether for climate transition risks at least one scenario in line with limiting global warming to 1.5°C with no or limited overshooting was used, and (iii) the associated global average temperature projection of the scenarios and why they are considered relevant;

(b) the scope of operations used (e.g. operating locations, business units);

(c) the key assumptions made (e.g. policies, macroeconomic trends, national or regional variables, energy use and mix, technology developments);

(d) the time period when it was carried out.