Task Force on Climate-related Financial Disclosures (TCFD) standards

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
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
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
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
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
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
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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