02 — Capability · BC-820.40
Sustainability Strategy & Disclosure
Decide what the organization commits to on environment and climate, run the programs that deliver it, and publish results that survive assurance.
- ESG Reporting
- Sustainability Disclosure
- Climate Strategy
In scope
- Sustainability targets and commitments
- Program governance and progress tracking
- External disclosure and assurance
- Climate risk assessment
Out of scope
- Financial statements themselves (see BC-210)
- Investor communication strategy (see BC-270)
Decomposes into · 4
- BC-820.40.10Sustainability TargetsSet the environmental commitments the organization will be judged on, with baselines, dates and an owner for each.
- BC-820.40.20Sustainability Program GovernanceCoordinate the initiatives across functions that move the targets, and report progress to leadership on a regular cadence.
- BC-820.40.30External Disclosure & AssuranceAssemble the sustainability data and narrative for public reporting under the frameworks that apply, with evidence an assurer can trace.
- BC-820.40.40Climate Risk AssessmentIdentify how a changing climate and the transition away from carbon affect sites, supply and markets, and feed that into enterprise risk.