The international Financial Stability Board created the Task Force on Climate-related Financial Disclosures (TCFD) to improve and increase reporting of climate-related financial information. This TCFD review provides an overview of Oracle’s corporate reporting practices in accordance with the TCFD guidelines.
Topic | Disclosure | Section/URL | Omission/Explanation |
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Governance | Describe the board of directors’ oversight of climate-related risks and opportunities. | C1.1a 102-18, 102-19. 102-20, 102-26, 102-27, 102-29, 102-31, 102-32 |
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Describe management’s role in assessing and managing risks and opportunities. | C1.1, C1.1a, C1.2, C1.2a, C2.2, C2.2a, C2.2b 102-29, 102-31, 102-32 |
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Strategy | Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. | C2.1b, C2.1c, C5.1, C6.1 102-15 |
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Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. | C2.2, C2.2a, C2.2b, C3.2, C3.3, C5.1, C6.1 | ||
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. | C2.2a | ||
Risk management | Describe the organization’s processes for identifying and assessing climate-related risks. | C2.1, C2.1a, C2.1b, C2.1c, C2.1c, C5.1, C6.1 | |
Describe the organization’s processes for managing climate-related risks. | C2.1c, C5.1c | ||
Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | C2.1 | ||
Metrics and targets | Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. | C2.1c, C2.1d, C2.3, C12 102-30 |
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Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. | C7, C7.2, C8, C9, C10, C12, C14 102-29, 102-30 |
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Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | C3.1, C3.2, C3.3 |
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