377 APPENDIX | IFRS ISSB CONTENT INDEX IFRS S2 NO. THEME REFERENCE 22(b)(i)(7) The scope of operations in the analysis. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(ii) The key assumptions the entity made in the scenario the analysis 22(b)(ii)(1) Climate-related policies in the jurisdictions of operation. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(ii)(2) Macroeconomic trends. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(ii)(3) National- or regional-level variables. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(ii)(4) Energy usage and mix. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(ii)(5) Developments in technology. Climate Change & Carbon Management, pg 92 - 95 Inclusive Energy Transition, pg 96 - 97 Climate Report: Climate Risks Management, pg 10 - 13 22(b)(iii) The reporting period. Climate Change & Carbon Management, pg 92 - 95 Climate Report: Climate Risks Management, pg 10 - 13 Risk Management 25 The processes and related policies the entity uses to identify, assess, prioritise and monitor climate-related risks 25(a)(i) The inputs and parameters the entity uses. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(a)(ii) If climate-related scenario analysis is used to inform the identification of climate-related risks. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(a)(iii) The assessment of the nature, likelihood and magnitude of the effects of those risks. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(a)(iv) The prioritisation of climate-related risks relative to other types of risks. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(a)(v) The approach to monitoring climate-related risks. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(a)(vi) The changes in the processes used to compare with the previous reporting period. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(b) The processes used to identify, assess, prioritise and monitor climaterelated opportunities, including information about whether and how the entity uses climate-related scenario analysis to inform its identification of climate-related opportunities; Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 25(c) The extent to which, and how, the processes for identifying, assessing, prioritising and monitoring climate-related risks and opportunities are integrated into and inform the entity’s overall risk management process. Climate Change & Carbon Management, pg 92 - 95 Statement on Risk Management & Internal Control, pg 162 - 168 Climate Report: Climate Risk Management, pg 10 - 17 Metrics and Targets 29 Information relevant to the cross-industry metric categories 29(a) GHG emissions 29(a)(i)(1)(2)(3) Disclose its absolute gross greenhouse gas emissions generated during the reporting period, expressed as metric tonnes of CO2 equivalent (Scope 1,2 & 3). Climate Change & Carbon Management, pg 92 - 95 Sustainability Performance Data, pg 365 - 367 29(a)(ii) Measurement of greenhouse gas emissions in accordance with the Greenhouse Gas Protocol. Climate Change & Carbon Management, pg 92 - 95 Sustainability Performance Data, pg 365 - 367 29(a)(iii)(1) Disclose the approach used to measure its greenhouse gas emissions: the measurement approach, inputs and assumptions the entity uses to measure its greenhouse gas emissions. Climate Change & Carbon Management, pg 92 - 95 Sustainability Performance Data, pg 365 - 367 29(a)(iv) For Scope 1 and Scope 2: the consolidated accounting group Climate Change & Carbon Management, pg 92 - 95 Sustainability Performance Data, pg 365 - 367
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