TCFD guidance on ICT carbon emission?

[seanmcilroy29]

TCFD guidance on ICT carbon emission is lean. Would this also provide guidance to ICT companies on how carbon emissions can be reported under TCFD? Would IFRS be a better framework, given that IFRS S2 seemed targeted for Climate-related disclosure?

[PindyBhullar]

The TCFD is being disbanded https://www.fsb-tcfd.org/
The key outcomes have been achieved and other bodies - FSB will take over.

The key point we could adopt from the TCFD is the very simple concentric framework that divides governance, strategy, risk management and metrics and targets. It shows the key categories that companies should focus on. https://esgclarity.com/wp-content/uploads/2021/03/TCFD-four-pillars.png

I agree that there are better frameworks and we can start to list them out. We do need to develop the framework holistically and consider the key differences between the regulators as we delve deeper into the content.

(I will make a note to change the TCFD comment to reflect the above)