Recommendations of the Task Force on Climate-related Financial Disclosures

BASF supports the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Disclosures recommended by the TCFD are presented in a number of places throughout this report. The table shows the sections and subsections in which the relevant information can be found. The table is divided into four key areas in line with the TCFD recommendations: governance, strategy, risk management, and metrics and targets.

Recommendations of the Task Force on Climate-related Financial Disclosures in the relevant chapters of the integrated report

Topic

Recommended disclosures

Section/explanation

 

 

 

Governance

Disclose the organization’s governance around climate-related risks and opportunities.

Describe the board’sa oversight of climate-related risks and opportunities.

Corporate Governance Report – Direction and management by the Board of Executive Directors
Report of the Supervisory Board – Supervisory Board meetings

Describe management’sb role in assessing and managing climate-related risks and opportunities.

Integration of Sustainability – Our organizational and management structures

 

 

 

Strategy

Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.

Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.c

Opportunities and Risks – Short-term opportunities and risks
Opportunities and Risks – Long-term opportunities and risks

Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

Carbon management as a climate protection tool
Integration of Sustainability – Steering of product portfolio based on sustainability performance
Opportunities and Risks – Short-term opportunities and risks
Opportunities and Risks – Long-term opportunities and risks

Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.

In 2020, we enhanced and refined our long-term strategic scenarios and worked on their quantitative implementation in order to include these in our strategic steering going forward.

 

 

 

Risk management

Disclose how the organization identifies, assesses, and manages climate-related risks.

Describe the organization’s processes for identifying and assessing climate-related risks.d

Opportunities and Risks – Risk management process

Describe the organization’s processes for managing climate-related risks.

Opportunities and Risks – Risk management process
Opportunities and Risks – Long-term opportunities and risks

Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.

Opportunities and Risks – Risk management process

 

 

 

Metrics and targets

Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.

Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.

Energy and climate protection – Global goals and measures
Water – Global goal and measures
Integration of Sustainability – Steering of product portfolio based on sustainability performance

Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.

Energy and climate protection – Strategy
Energy and climate protection – Global goals and measures

Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.

Energy and climate protection – Strategy
Water – Strategy
Integration of Sustainability – Steering of product portfolio based on sustainability performance

a

Refers to the Supervisory Board

b

Refers to the Board of Executive Directors and senior executives

c

We report comprehensively on climate-related opportunities and risks in reporting to CDP on data relevant to climate protection.

d

Climate-related risks are identified, assessed and managed as part of the general risk management process.