| Recommendations | Recommended Disclosures | UBE WEB site/Related Information |
|---|---|---|
| Governance Disclose the organization’s governance around climate-related risks and opportunities. |
a) Describe the board’s oversight of climate related risks and opportunities. | Materiality and SDGs |
| 1. Governance Structure | ||
| 3. Risk Management | ||
| Corporate Governance System | ||
| b) Describe management’s role in assessing and managing climate-related risks and opportunities. | President's Message | |
| Materiality | ||
| 1. Governance Structure | ||
| 3. Risk Management | ||
| Corporate Governance System | ||
| Strategy 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. | 2. Strategy |
| Addressing Carbon Neutrality (Climate Change) | ||
| b) Describe the impact of climate- related risks and opportunities on the organization’s businesses, strategy, and financial planning. | Medium-Term Management Plan “UBE Vision 2030 Transformation -- 1st Stage” | |
| Addressing Carbon Neutrality (Climate Change) | ||
| 2. Strategy | ||
| c) Describe the resilience of the organization’s strategy, taking into consideration different climate- related scenarios, including a 2°C or lower scenario. | 2. Strategy | |
| Risk management Disclose how the organization identifies, assesses, and manages climate-related risks. |
a) Describe the organization’s processes for identifying and assessing climate-related risks. | Participation in Initiatives and Organizations |
| 1. Governance Structure | ||
| 3. Risk Management | ||
| Addressing Carbon Neutrality (Climate Change) | ||
| Corporate Governance System | ||
| Risk Management | ||
| b) Describe the organization’s processes for managing climate-related risks. | Addressing Carbon Neutrality (Climate Change) | |
| Corporate Governance System | ||
| Risk Management | ||
| 1. Governance Structure | ||
| 3. Risk Management | ||
| c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | 1. Governance Structure | |
| 3. Risk Management | ||
| Addressing Carbon Neutrality (Climate Change) | ||
| Corporate Governance System | ||
| Risk Management | ||
| Metrics and targets Disclosure of metrics and targets used to assess and manage 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. | 4. Metrics and Targets |
| Addressing Carbon Neutrality (Climate Change) | ||
| Independent Third-Party Certification Report (SusA) | ||
| b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. | 4. Metrics and Targets | |
| Independent Third-Party Certification Report (SusA) | ||
| c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | 4. Metrics and Targets | |
| Addressing Carbon Neutrality (Climate Change) |