Describe targets used to manage climate-related risks and opportunities, and performance against them
TCFD Metrics & Targets Disclosure (c) requires organisations to describe the targets they use to manage climate risks/opportunities AND performance against them. Targets typically include SBTi-validated near-term and long-term emission reduction, energy / water efficiency, renewables, capital deployment.
MT-c is where TCFD discloses commitment with timeline. Investors look here for evidence of credible decarbonisation pathways — SBTi-validated targets carry significantly more weight than self-declared.
MT-c connects all previous TCFD disclosures into commitments. Performance reporting against targets becomes the ongoing accountability signal across investor communication.
A focused 6-step methodology calibrated to deliver targets to manage climate-related risks and performance against them as a working capability — not a documented compliance artefact.
Per SBTi Net-Zero Standard or equivalent — define near-term (5-10 yr) and long-term (2050) targets; align with 1.5°C pathway.
Define base year (typically 2018-2020); document inventory boundary per MT-b; specify intensity vs absolute targets.
Submit to SBTi per Net-Zero Standard; respond to validation queries; achieve validation approval; commit to public reporting.
Build multi-year capital + operational plan to achieve targets; align with corporate strategic planning.
Annual report on emission trajectory vs target; document drivers + variances; integrate with annual report / CDP.
Author MT-c per TCFD with target detail + baseline + performance + roadmap; align with IFRS S2 / CSRD ESRS E1.
Decision-gated workflow showing the actual sequence of activities — from initiation through steady-state operation — with key decision points highlighted.
We can scope this element implementation against your facility, regulatory context, and existing management-system maturity — and integrate it with the other Climate Risk & TCFD / ISSB S2-Aligned Disclosure elements you already operate.