Describe the resilience of the organisation's strategy under different climate scenarios, including 1.5°C or 2°C scenarios
TCFD Strategy Disclosure (c) requires organisations to describe the resilience of strategy under different climate scenarios — minimum 2°C scenarios; ideally 1.5°C aligned with SBTi and Paris Agreement; using NGFS, IEA Net-Zero, IPCC scenarios. This is the most analytically demanding TCFD disclosure.
S-c is the disclosure that separates serious climate-disclosure organisations from box-tick reporters. Substantive scenario analysis with specific business implications signals to investors that climate is genuinely integrated into strategy.
S-c is the apex of the Strategy pillar. It tests whether the organisation's strategy holds under stress scenarios — informing strategic adjustments, capital re-allocation, and risk-management priorities.
A focused 6-step methodology calibrated to deliver resilience of strategy under different climate scenarios (incl. 2°c / 1.5°c) as a working capability — not a documented compliance artefact.
Select scenarios per TCFD guidance — minimum 2°C; recommend 1.5°C + Hot House (4°C+) for sensitivity; choose NGFS / IEA / IPCC source.
Calibrate to corporate strategic planning (typical 5 / 10 / 20 yr); document assumptions on technology, policy, market.
Model financial / operational impact under each scenario — revenue, cost, capex, asset value, supply chain; integrate with financial planning tools.
Per scenario, assess strategy resilience; identify breakpoints; document hedging / adaptation strategies.
Translate scenario findings to strategic adjustments — portfolio choices, R&D priorities, M&A criteria, capital re-allocation.
Author S-c per TCFD with scenario narrative + quantitative outputs + strategic implications; align with IFRS S2.
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.