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Green-Software-Foundation / toss

Transforming Organisational Software Sustainability (TOSS) - Using software emission calculation data for organisational decision making during the development and use of technology applications.
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TCFD guidance on ICT carbon emission? #9

Open seanmcilroy29 opened 4 months ago

seanmcilroy29 commented 4 months ago

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 commented 4 months ago

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)