EPA and Other Relevant Resources
EPA Resources
- GHG Measurement and Management. EPA's Center for Corporate Climate Leadership serves as a resource center for all organizations looking to expand their work in GHG measurement and management. It offers resources to help organizations conduct, assess, and reduce their Scope 1, 2, and 3 GHG emissions – a key step to inform transition risk and opportunity assessments.
- Partnership Opportunities. EPA offers climate change partnership opportunities for companies and organizations to reduce greenhouse gas emissions and build resiliency to respond to climate change.
- Energy Efficiency and Renewable Energy. EPA's ENERGY STAR Program and Green Power Partnership offers resources for companies to reduce their GHG emissions, minimize their climate-related risks, and identify climate-related opportunities.
- Climate Adaptation. In addition, EPA's Climate Adaptation Resource Center offers resources for organizations and the nation anticipate, prepare for, adapt to, and recover from the physical impacts of climate change.
IFRS Resources
- ISSB Standard IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information sets out overarching requirements for a company to disclose information about sustainability-related risks and opportunities.
- ISSB Standard IFRS S2: Climate-related Disclosures builds on IFRS S1 and sets out supplementary requirements that relate specifically to climate-related risks and opportunities.
- TCFD Recommendations describe information that companies should disclose to support investors, lenders, and insurance underwriters in appropriately assessing and pricing a specific set of risks—risks related to climate change. The work of the TCFD is complete, and beginning in 2024, the IFRS Foundation took over the monitoring of the progress on organizations' climate-related disclosures from TCFD.
- Comparison: IFRS S2 Climate-related Disclosures with the TCFD Recommendations (pdf) summarizes some differences between the core content requirements in IFRS S2 and the TCFD's core recommendations. Areas where IFRS S2 differs from the TCFD recommendations reflect differences between IFRS S2 and the TCFD's guidance, not the TCFD's core recommendations or recommended disclosures.
- Example Disclosures. Each year since 2016, the TCFD provided example disclosures from companies who have disclosed climate-related financial information based on TCFD recommendations through their annual Status Report. The list contains examples from 2016 through 2022 and a summary of the findings based on these disclosures can be found in the annual status reports. The list provided by the TCFD includes several examples of U.S. companies. Since the TCFD recommendations are intended to be adaptable to ensure they are applicable to companies across sectors and jurisdictions, these examples provide a sense of the breadth of disclosures based on a company sector and size.
- The TCFD Knowledge Hub serves as a website to find the resources needed to understand and implement the TCFD recommendations.
Other Federal and Publicly Available Resources
- U.S. Climate Resilience Toolkit. Offered by the U.S. government, the U.S. Climate Resilience Toolkit complements the Roadmap to Build a Climate-Resilient Economy and is designed to help organizations understand climate hazards and potential physical impacts of climate change.
- Climate Science and Assessments. The U.S. Global Change Research Program (USGCRP) is an interagency program that funds climate science and assessments for global change. USGCRP is the entity that issues quadrennial National Climate Assessments – the latest is the Fifth National Climate Assessment.
- Climate Change Resilience Planning for the Electricity Sector. DOE's Climate Change and the Electricity Sector: Guide for Climate Change Resilience Planning (pdf) provides basic assistance to electric utilities and other stakeholders in assessing vulnerabilities to climate change and extreme weather and in identifying an appropriate portfolio of resilience solutions.
- Community Resilience. FEMA offers several resources for community resilience (pdf), including the Long-term Community Resilience Exercise Resource Guide which is intended to support communities identify and collaboratively address climate resilience. HUD offers a Community Resilience Toolkit, which is a user-friendly guide to help recipients of HUD Community Planning and Development (CPD) funds identify opportunities to use their CPD dollars to mitigate the impacts of natural related hazards.
- Physical Risk. The Center for Climate and Energy Solutions (C2ES) developed the Physical Risk Toolkit, which is intended to assist companies in understanding what types of data and information providers are available in undertaking physical climate risk assessment.
- Federal and State Climate Action Policy. The Georgetown Climate Center is a resource that tracks and offers case studies to inform federal and state policy on climate action. The website also offers an Adaptation Clearinghouse with resources, tools, and case studies of various jurisdictions addressing climate change impacts through adaptation.
- Financial Sector Risk Management. The Network of Central Banks and Supervisors for Greening the Financial System (NGFS) shares best practices and resources for the development of environment and climate risk management in the financial sector and to mobilize mainstream finance to support the transition toward a sustainable economy.