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Good practice example: Energy Company - Climate Change - Policy, Risks, Outcomes (2)
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Energy Company - Climate Change - Policy, Risks, Outcomes

Corporation F’s business activities lie in producing and selling electricity and heat, waste-to-energy, and circular economy solutions. In its climate-related disclosures, F 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:

and for each is provided:

Outcomes of the climate policy are illustrated by a summary of KPIs covering last three year progress:

This example is inspired by Fortum OYJ Sustainable report for the year 2020, pp. 22–38, available on the following link: https://www.fortum.com/files/fortum-sustainability-2020/download