47 Cloudberry Annual report 2021 Sustainability report TCFD Context Index Governance Strategy Risk Management Metrics and Targets Disclose the organisation's governance around climate-related risks and opportunities. Disclose the actual and potential impacts of climate-related risks and opportunities on the organisation's business, strategy, and financial planning where such information is material. Disclose how the organisation identifies, assesses, and manages climate-related risks. Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. Recommended disclosures a) Describe the board's oversight of climaterelated risks and opportunities a) Describe the climaterelated risks and opportunities the organisation has identified over the short, medium and long term. a) Describe the organisation's process for identifying and assessing climate-related risks. a) Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process. b) Describe the management's role in assessing and managing climate-related risks and opportunities b) Describe the impact of climate-related risks and opportunities on the organisation's business, strategy, and financial planning. b) Describe the organisation's processes for managing climaterelated risks. b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. c) Describe the resilience of the organisation's strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation's overall risk management. c) Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets. Core Elements of Recommended Climate-Related Financial Disclosures Governance The organization’s governance around climate- related risks and opportunities Strategy The actual and potential impacts of climate-related risks and opportunities on the organization’s business, strategy, and financial planning Risk Management The processes used by the organization to identify, assess, and manage climate-related risks. Metrics and Targets The metrics and targets used to assess and manage relevant climate-related risks and opportunities Strategy Risk Management Metrics and targets Governance
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