| Core Content | Reference | Sub Headings in SLFRS S1 and S2 Disclosure |
| Governance | ||
| Disclosure of identity of governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities (including climate-related risks and opportunities) | SLFRS S1.27(a) (i); SLFRS S2.6(a) (i) | 2.1 Governance Body Responsible for Oversight |
| Disclosure of how responsibilities for sustainability-related risks and opportunities are reflected in terms of reference, mandates, role descriptions and related policies | SLFRS S1.27(a) (i); SLFRS S2.6(a) (i) | 2.2 Key Sustainability and Climate Responsibilities |
| Disclosure of how appropriate skills and competencies are ensured or developed for oversight | SLFRS S1.27(a) (ii); SLFRS S2.6(a) (ii) | 2.3 Competencies and Skills Related to Sustainability and Climate-Related Risks and Opportunities |
| Disclosure of how and how often responsible body(s) or individual(s) are informed | SLFRSS1.27(a) (iii); SLFRS S2.6(a) (iii) | 2.1 Governance Body Responsible for Oversight |
| Disclosure of how sustainability-related risks and opportunities are considered in strategy, major transactions and risk management | SLFRS S1.27(a) (iv); SLFRS S2.6(a) (iv) | 4.6 Prioritisation of Sustainability and Climate Related Risks Relative to Other Risks |
| Whether trade-offs associated with climate-related risks and opportunities were considered | SLFRS S1.27(a) (iv);SLFRS S2.6(a) (iv) | True |
| Disclosure of oversight of target-setting and monitoring, including inclusion in remuneration | SLFRS S1.27(a) (v); SLFRS S2.6(a) (v) | 2.4 Oversight of Target-Setting 5.1.7 Remuneration Linkage |
| Disclosure of whether and how sustainability-related performance metrics are included in remuneration | SLFRS S1.27(a) (v); SLFRS S2.6(a) (v) | 2.4 Oversight of Target-Setting 5.1.7 Remuneration Linkage |
| Disclosure of management’s role in governance processes and controls | SLFRS S1.27(b); SLFRS S2.6(b) | 2.5 Management’s Role in Governing Sustainability and Climate-Related Risks and Opportunities |
| Disclosure of delegated management-level responsibility and oversight | SLFRS S1.27(b) (i); SLFRS S2.6(b) (i) | 2.5 Management’s Role in Governing Sustainability and Climate-Related Risks and Opportunities |
| Management responsibility delegated to specific positions or committees | SLFRS S1.27(b) (i); SLFRS S2.6(b) (i) | True |
| Disclosure of controls and procedures supporting oversight and integration | SLFRS S1.27(b) (ii); SLFRS S2.6(b) (ii) | 2.5 Management’s Role in Governing Sustainability and Climate-Related Risks and Opportunities |
| Management uses controls and procedures for sustainability/climate risk oversight | SLFRS S1.27(b) (ii); SLFRS S2.6(b) (ii) | True |
| Strategy | ||
| Disclosure of sustainability/climate-related risks or opportunities | SLFRS S1.30(a)-(b) SLFRS S2.10(a)-(c) | 3.1 Climate-Related Risks and Opportunities 3.2 Sustainability-Related Risks and Opportunities |
| Sustainability/Climate-related risks or opportunities affecting prospects | SLFRS S1.30(a)-(b) SLFRS S2.10(a)-(c) | 3.1 Climate-Related Risks and Opportunities 3.2 Sustainability-Related Risks and Opportunities |
| Definition of time horizons and linkage to strategic planning | SLFRS S1.30(c) SLFRS S2.10(d) | 1.6 Time Horizons |
| Business model and value chain | ||
| Effects of sustainability/climate-related risks and opportunities on business model and value chain | SLFRS S1.32 SLFRS S2.13 | 3.1 Climate-Related Risks and Opportunities 3.2 Sustainability-Related Risks and Opportunities |
| Strategy and decision-making | ||
| Response to sustainability/climate-related risks and opportunities | SLFRS S1.33 SLFRS S2.14(a),(b),(c) | 3.1 Climate-Related Risks and Opportunities 3.2 Sustainability-Related Risks and Opportunities 3.1.7 Plans to Achieve Climate Related Targets 3.1.8 Progress of Plans Disclosed in Previous Reporting Periods |
| Climate-related transition plan | SLFRS S2.14(a)(iv) | 3.1.4 Climate-Related Transition Plan |
| Resourcing of climate-related strategy | SLFRS S2.14(b) | 3.1.6 Resources Allocated to Climate-Related Risks and Opportunities |
| Progress against previously disclosed plans | SLFRS S2.14(c) | First year of adoption of SLFRS S2 |
| Financial position, performance and cash flows | ||
| Current financial effects of sustainability/climate-related risks and opportunities | SLFRS S1.34(a)SLFRS S2.16(a), (b) | 3.1 Climate-Related Risks and Opportunities 3.2 Sustainability-Related Risks and Opportunities |
| Anticipated financial effects sustainability/climate-related risks and opportunities | SLFRSS1.35(a), (b), (c), (d)SLFRS S2.16(a), (b), (c), (d) | 3.2.3 Expected Effects of Sustainability-Related Risks and Opportunities on Financial Position 3.2.4 Expected Effects of Sustainability-Related Risks and Opportunities on Financial Performance 3.1.3 Material Adjustments 3.1.9 Expected Effects of Climate FULL PROOF 03 Related Risks and Opportunities on Financial Position 3.1.10 Expected Effects of Climate-Related Risks and Opportunities on Financial Performance |
| Resilience | ||
| Assessment of resilient to sustainability risks | SLFRS S1.41 | 3.1.5 Resilience |
| Assessment of climate resilience | SLFRS S2.22(a) | 1.8 Transitional Relief |
| Climate scenario analysis | SLFRS S2.22(b) | 1.8 Transitional Relief |
| Risk Management | ||
| Processes to identify, assess, prioritise and monitor risks | SLFRS S1.44(a)SLFRS S2.25(a) | 4.1 Processes to Identify, Assess, Priorities and Monitor Risks 4.2 Inputs and Parameters Used for Identifying Sustainability and Climate-Related Risks 4.3 Climate-Related Scenario Analysis 4.4 Risk Assessment 4.5 Managing and Reporting on Risks 4.7 Monitoring of Sustainability and Climate Related Risks |
| Use of scenario analysis in identifying risks | SLFRS S1.44(a) (ii)SLFRS S2.25(a) (ii) | 1.8 Transitional Relief |
| Changes in risk management processes | SLFRS S1.44(a) (vi)SLFRS S2.25(a) (vi) | 4.8 Changes to Processes Compared with the Previous Reporting Period |
| Processes to manage climate-related opportunities | SLFRS S1.44(b)SLFRS S2.25(b) | 4.9 Processes to Identify, Assess, Prioritise and Monitor Opportunities |
| Scenario analysis for opportunities | SLFRS S2.25(b) | 1.8 Transitional Relief |
| Integration into overall risk management | SLFRS S1.44(c)SLFRS S2.25(c) | 4.10 Integration into Overall Risk Management Process |
| Metrics and Targets | ||
| Scope 1 GHG emissions | SLFRS S2.29(a) (i.1) | 5.1.1 Greenhouse Gas (GHG) Emissions |
| Scope 2 GHG emissions | SLFRS S2.29(a) (i.2) | 5.1.1 Greenhouse Gas (GHG) Emissions |
| Scope 3 GHG emissions | SLFRS S2.29(a) (i.3) | 1.8 Transitional Relief |
| GHG measurement approach | SLFRS S2.29(a) (iii.1) | 5.1.1 Greenhouse Gas (GHG) Emissions |
| Contractual instruments for Scope 2 | SLFRS S2.29(a) (v) | 5.1.1 Greenhouse Gas (GHG) Emissions |
| Scope 3 inclusion details | SLFRS S2.29(a) (vi.1) | 1.8 Transitional Relief |
| Assets vulnerable to transition risks | SLFRS S2.29(b) | 5.1.3 Vulnerability of Assets or Business Operations to Climate Related Transition Risks |
| Assets vulnerable to physical risks | SLFRS S2.29(c) | 5.1.2 Vulnerability of Assets or Business Operations to Climate Related Physical Risks |
| Assets aligned with climate opportunities | SLFRS S2.29(d) | 5.1.4 Amount and Percentage of Assets or Business Activities Aligned with Climate-Related Opportunities |
| Capital deployed towards climate risks and opportunities | SLFRS S2.29(e) | 5.1.5 Climate-Aligned Capital Deployment |
| Internal carbon pricing | SLFRS S2.29(f) | 5.1.6 Internal Carbon Pricing |
| Remuneration metrics | SLFRS S2.29(g) | 5.1.7 Remuneration Linkage |
| Industry-based metrics | SLFRS S2.32 | 5.3 Sustainability-Related Metrics (Industry-Specific) |
| Climate-related targets | SLFRS S2.33(a)-(h)SLFRS S2.34(a)-(d) | 5.2 Climate–Related Targets |
| Sustainability-related targets | SLFRS S1.51(a)-(g) | 5.4 Sustainability-Related Targets (Industry-Specific) |
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