Section 414CB(2A)

In this section, “climate-related financial disclosures” mean— a description of the company’s governance arrangements in relation to assessing and managing climate-related risks and opportunities; a description of how the company identifies, assesses, and manages climate-related risks and opportunities; a description of how processes for identifying, assessing, and managing climate-related risks are integrated into the company’s overall risk management process; a description of— the principal climate-related risks and opportunities arising in connection with the company’s operations, and the time periods by reference to which those risks and opportunities are assessed; a description of the actual and potential impacts of the principal climate-related risks and opportunities on the company’s business model and strategy; an analysis of the resilience of the company’s business model and strategy, taking into consideration different climate-related scenarios; a description of the targets used by the company to manage climate-related risks and to realise climate-related opportunities and of performance against those targets; and a description of the key performance indicators used to assess progress against targets used to manage climate-related risks and realise climate-related opportunities and of the calculations on which those key performance indicators are based.

← 2 · All articles · 3 →

Source: legislation.gov.uk · retrieved 2026-09-04