Disclose metrics used to assess climate-related risks and opportunities consistent with strategy and risk management
TCFD Metrics & Targets Disclosure (a) requires organisations to disclose the metrics used to assess climate-related risks and opportunities — consistent with the strategy (Pillar 2) and risk management (Pillar 3) processes. Metrics span GHG, energy, water, waste, climate physical exposure, transition KPIs, capital deployment.
MT-a is the quantitative foundation of TCFD disclosure. Without rigorous metrics, the narrative pillars float without anchor.
MT-a metrics feed MT-b (Scope 1/2/3 emissions) and MT-c (targets). They also provide the data layer for ESG ratings, SBTi validation, and ISSB / CSRD compliance.
A focused 6-step methodology calibrated to deliver metrics used to assess climate risks and opportunities as a working capability — not a documented compliance artefact.
Per TCFD 2021 updated guidance — select metrics across categories (GHG emissions, transition, physical, climate-related opportunities, capital deployment, internal carbon price).
Per TCFD industry-specific guidance — add sector-relevant metrics (energy, water, waste, biodiversity).
Specify data source, frequency, validation, quality assurance per metric; integrate with corporate ERP / EHS / sustainability systems.
Consider establishing internal carbon price per TCFD guidance; integrate with capital decisions.
Engage assurance provider per ISAE 3000 (sustainability) / ISAE 3410 (GHG); progress from limited to reasonable assurance over time.
Author MT-a per TCFD with metric definitions + methodology + trends; 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.