TCFD (Task Force on Climate-related Financial Disclosures)
Task force set up in 2015 by the Financial Stability Board, whose 2017 recommendations structure climate-related disclosures around four pillars: governance, strategy, risk management, and metrics and targets. Disbanded in October 2023, it has been incorporated into the ISSB’s IFRS S2 standard, with the IFRS Foundation now in charge of monitoring.
See also: Physical risks
Reference source: www.ifrs.org
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