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How to use this tool
• This sheet is intended to be used alongside the SGA guide to the Double Materiality Process
• Consult each of the "examples" tabs labelled "EX1., EX2." etc, for examples of recorded use of Climate Scenarios (EX1), Physical risks (EX2), Transition risks (EX3), and Opportunities (EX4).
• Examples are a mix of actual game industry TCFD and other risk disclosures, and imagined plausible (and some implausible – solely for illustration's sake) risks/opportunities that may apply.
• Work through each of the tabs in order, per the instructions on the DMA process guide (linked above).
• Combine risks with results of Stakeholder engagement long list, and apply threshholds to determine which topics reach the level of "materiality" (informed by the ratings of severity and likelihood in each case)
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