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Good practice example: Energy Company - Climate Change - Policy, Risks, Outcomes
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Energy Company - Climate Change - Policy, Risks, Outcomes

Corporation T is an energy company generating and distributing electricity; predominantly from fossil fuels. In its climate-related disclosures, it covers the following elements:

Description of a policy:

An overview of impacts of climate-related risks and opportunities on the business model, strategy and financial plans, including:

Outcomes of the climate policy are illustrated by a summary of KPIs covering past, current and targeted performance and provide a clear picture of T’s progress in this regard:

For more information on how to report on Scope 3 GHG emissions, see this example.

This example is based on Tauron Capital Group’s Non-Financial Report for year 2019, available on the following link: https://en.tauron.pl/-/media/offer-documents/english/financial-reports/2019/annual-reports-for-2019/consolidated_annual_report_for_the-year_-2019.ashx