10 (a) Describe climate-related
risks and opportunities that
could reasonably be expected to
affect the entity's prospects
SR 2025 > Climate Change
Management,
page
48-55
10 (b) Explain, for each
climate-related risk identified,
whether the entity considers the
risk to be a climate-related
physical risk or climate-related
transition risk
SR 2025 > Climate Change
Management,
page
48-55
10 (c) Specify the time horizons
over which the effects of each
climate-related risk and
opportunity could reasonably be
expected to occur
SR 2025 > Climate Change
Management,
page
50-51
,
53
10 (d) Explain how the entity
defines 'short term', 'medium
term' and 'long term' and how
these definitions are linked to
the planning horizons used by
the entity for strategic
decision-making
SR 2025 > Climate Change
Management,
page
41
13 (a) A description of the
current and anticipated effects
of climate-related risks and
opportunities on the entity's
business model and value chain
SR 2025 > Climate Change
Management,
page
51-53
13 (b) A description of where in
the entity's business model and
value chain
sustainability-related risks and
opportunities are concentrated
SR 2025 > Climate Change
Management,
page
48-54
14 (a)(i) Current and
anticipated changes to the
entity's business model,
including its resource
allocation, to address
climate-related risks and
opportunities
SR 2025 > Climate Change
Management,
page
52-54
14 (a)(ii) Current and
anticipated direct mitigation
and adaptation efforts
SR 2025 > Climate Change
Management,
page
50-51
14 (a)(iii) Current and
anticipated indirect mitigation
and adaptation efforts
SR 2025 > Climate Change
Management,
page
50-51
14 (a)(iv) Any climate-related
transition plan the entity has,
including information about key
assumptions used in developing
its transition plan, and
dependencies on which the
transition plan relies
SR 2025 > Climate Change
Management,
page
41-43
14 (a)(v) How the entity plans
to achieve any climate-related
targets, including any
greenhouse gas emissions targets
SR 2025 > Climate Change
Management,
page
42-43
15 (a) The effects of
climate-related risks and
opportunities on the entity's
financial position, financial
performance and cash flows for
the reporting period (current
financial effects)
SR 2025 > Climate Change
Management,
page
50-52
15 (b) The anticipated effects
of climate-related risks and
opportunities on the entity's
financial position, financial
performance and cash flows over
the short, medium and long term
(anticipated financial effects)
SR 2025 > Climate Change
Management,
page
50-52
16 (a) How climate-related risks
and opportunities have affected
its financial position,
financial performance and cash
flows for the reporting period
SR 2025 > Climate Change
Management,
page
50-52
16 (b) The climate-related risks
and opportunities for which
there is a significant risk of a
material adjustment within the
next annual reporting period to
the carrying amounts of assets
and liabilities
SR 2025 > Climate Change
Management,
page
50-52
16 (c)(i) How the entity expects
its financial position to change
over the short, medium and long
term, given its strategy to
manage climate-related risks and
opportunities — investment and
disposal plans
SR 2025 > Climate Change
Management,
page
50-52
16 (c)(ii) Planned sources of
funding to implement its
strategy
SR 2025 > Climate Change
Management,
page
50-52
16 (d) How the entity expects
its financial performance and
cash flows to change over the
short, medium and long term,
given its strategy to manage
climate-related risks and
opportunities
SR 2025 > Climate Change
Management,
page
50-55
22 (a)(i) The implications, if
any, of the entity's climate
resilience assessment for its
strategy and business model,
including how the entity would
need to respond to the effects
identified in the
climate-related scenario
analysis
SR 2025 > Climate Change
Management,
page
52-54
22 (a)(ii) The significant areas
of uncertainty considered in the
entity's assessment of its
climate resilience
SR 2025 > Climate Change
Management,
page
54-55
22 (a)(iii) The entity's
capacity to adjust or adapt its
strategy and business model to
climate change over the short,
medium and long term, including
availability of financial
resources, ability to redeploy
assets, and effect of current
and planned investments in
climate resilience
SR 2025 > Climate Change
Management,
page
54-55
22 (b)(i) How and when the
climate-related scenario
analysis was carried out,
including which scenarios were
used, whether a diverse range of
scenarios was included, whether
scenarios address transition or
physical risks, and whether a
scenario aligned with the latest
international climate agreement
was used
SR 2025 > Climate Change
Management,
page
52-54
22 (b)(ii) The key assumptions
made in the analysis, including
climate-related policies,
macroeconomic trends, national
or regional variables, energy
usage and mix, and developments
in technology
SR 2025 > Climate Change
Management,
page
55
22 (b)(iii) The reporting period
in which the climate-related
scenario analysis was carried
out
SR 2025 > Climate Change
Management,
page
52-54