b) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks.
Risks related to GHG emissions include: i) physical risks: heat waves, river floods, vector proliferation, windstorms, landslides, sea level rise and fires; ii) transition risks: carbon pricing, cost of fossil fuels, exposure to climate litigation, non-compliance with climate-related financial disclosure requirements, non-compliance with requirements to disclose emissions and replace refrigerants with lower emission technologies, responsibility […]