TCFD Recommendations Index

This TCFD Recommendations Index lists references to the publicly available information in the Sustainability Report 2019 and CDP Questionnaire that is consistent, fully or partially, with the recommendations for reporting of climate-related financial disclosures. The classification of the Recommendations and Supporting Recommended Disclosures are based on the documents “Recommendations of the Task Force on Climate-related Financial Disclosures” and “Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures: Supplemental Guidance for Non-Financial Groups”, June 2017.

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Governance

Recommendations	Supporting Recommended Disclosures	Reference to the related section of the Sustainability Report 2019 and to the CDP questionnaire
Disclose the organization’s governance around climate-related risks and opportunities.	a) Describe the board’s oversight of climate-related risks and opportunities.	CDP: (C1.2a) Sustainability Strategy Sustainability Governance Enterprise-wide risk management Management of carbon efficiency of operations Management of carbon efficiency of the product portfolio
	b) Describe management’s role in assessing and managing climate-related risks and opportunities.	CDP: (C2.2b) Sustainability Governance Enterprise-wide risk management Climate-related risks and opportunities

Recommendations	Supporting Recommended Disclosures	Reference to the related section of the Sustainability Report 2019 and to the CDP questionnaire
Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.	a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	CDP: (C2.1) CDP: (C2.3a) Mapping our sustainability risks Climate-related risks and opportunities Climate-related business resilience and the energy transition
	b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.	CDP: (C2.5) CDP: (C2.3a) CDP: (C2.6) CDP: (C3.1c) CDP: (C3.1d) Climate-related risks and opportunitiesClimate-related business resilience and the energy transition Management of carbon efficiency of operations Management of carbon efficiency of the product portfolio Mapping our sustainability risks Sustainability Strategy
	c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	CDP: (C2.5) CDP: (C2.6) CDP: (C3.1d) Mapping our sustainability risks Climate-related business resilience and the energy transition

Recommendations	Supporting Recommended Disclosures	Reference to the related section of the Sustainability Report 2019 and to the CDP questionnaire
Disclose how the organization identifies, assesses, and manages climate-related risks.	a) Describe the organization’s processes for identifying and assessing climate-related risks.	CDP: (C2.2b) Mapping our sustainability risks Enterprise-wide risk management Climate-related risks and opportunities
	b) Describe the organization’s processes for managing climate-related risks.	CDP: (C2.2b) CDP: (C2.2c) Sustainability Governance Enterprise-wide risk management
	c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	Mapping our sustainability risks Enterprise-wide risk management Climate-related risks and opportunities

Recommendations	Supporting Recommended Disclosures	Reference to the related section of the Sustainability Report 2019 and to the CDP questionnaire
Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.	a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.	CDP: (C1.3a) CDP: (C2.3) CDP: (C2.4) CDP: (C11.3a) Letter of the Supervisory Board Sustainability Governance Climate-related business resilience and the energy transition
	b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.	IIndirect GHG emissions from electricity and heat GHG emissions reduction in operations Carbon Efficiency of the Product Portfolio Environmental data
	c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	Sustainability Strategy
Specific Energy Group Metrics for the Oil and Gas Sector	Expenditures (OpEx) for lowcarbon alternatives (e.g., R&D, equipment, products, or services)	Innovation Management
	Proportion of capital allocation to long-lived assets versus shortterm assets	Climate-related business resilience and the energy transition
	Percent water withdrawn in regions with high or extremely high baseline water stress	Water Management Environmental Data
	Investment (CapEx) in lowcarbon alternatives (e.g., capital equipment or assets)	Sustainability Strategy

Sustainability Report 2019

TCFD Recommendations Index

Governance

Strategy

Risk management

Metrics and targets