TCFD INDEX TCFD Disclosure Section reference Governance a) The Board’s oversight of climate related risks Focus 1: Resilience for Climate Change b) Management’s role in assessing and managing climate-related risks Strategy a) Describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term Focus 1: Resilience for Climate Change The Group is taking a phased approach to TCFD adoption. The Group has incorporated scenario analysis and planning into our FY2024 SR. When more information and tools are available for greater accuracy and relevant analysis, the Group will then include them in subsequent reports. b) Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning c) Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario Risk Management a) Describe the organisation’s processes for identifying and assessing climate-related risks Focus 1: Resilience for Climate Change b) Describe the organisation’s processes for managing climate-related risks c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management Metrics and Targets a) Disclose the metrics used by organisation to assess climate-related risks and opportunities in line with its strategy and risk management process Focus 1: Resilience for Climate Change b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions, and the related risks Focus 1: Resilience for Climate Change Focus 2: Protecting our Environment c) Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets Focus 2: Protecting our Environment IFRS S1 CONTENT INDEX23 Content Source Relevant Page in the Report Conceptual Foundations Fair Representation IFRS S1 10-16 Throughout the Report Materiality IFRS S1 17-19 66-67 Reporting Entity IFRS S1 20 55 Connected Information IFRS S1 21-24 55-56, 69-76 General Requirements Sources of guidance IFRS S1 59 55-56 Location of disclosures IFRS S1 60-63 - Timing of report IFRS S1 64-69 54 Comparative Information IFRS S1 70-71 79, 81 Statement of Compliance IFRS S1 72-73 55-56 Judgements, Uncertainties and Errors Judgements IFRS S1 74-76 66-67, 77, 82, 86, 91, 95 Uncertainties IFRS S1 77-82 56, 70 Errors IFRS S1 83-86 - 23 Per guidance document from IFRS Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 (published January 2025), the content index refers only to applicable IFRS S1 disclosures insofar as they relate to the disclosure of information on climate-related risks and opportunities in accordance with IFRS S2. Annual Report 2024 1 0 8
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