a. Has the bank committed to achieve net-zero financed/facilitated emissions by 2050 or sooner?

b. Has the bank disclosed what on- and off-balance sheet activities OR what proportion of total financed/facilitated emissions are covered by its net zero commitment? (conditional on 1.1.a)

c. Does the bank’s net-zero emissions commitment cover all material on- and off-balance sheet activities OR explicitly commit to doing so once methodologies are developed? (conditional on 1.1.a)

d. If the bank has committed to covering all material on- and off-balance sheet activities in its net zero commitment, has the bank disclosed over what timeframe? (conditional on 1.1.a and 1.1.c)

a. Has the bank set a short-term sectoral target(s) for reducing its material financed/facilitated emissions (within three years)?

b. Has the bank set a medium-term sectoral target(s) for reducing its material financed/facilitated emissions between 2028 and 2035?

c. Has the bank set a long-term sectoral target(s) for reducing its material financed and facilitated emissions between 2036 and 2050?

a. Has the bank disclosed its financed/facilitated sectoral emissions targets on both an absolute and intensity basis?

b. Has the bank disclosed the materiality test that informed the on- and off-balance sheet activities and high-emission sectors included in the scope of its sectoral targets?

c. Has the bank disclosed the proportion (%) of bank-wide revenues covered by its sectoral targets?

d. Has the bank disclosed the proportion (%) of financed and facilitated emissions covered by its sectoral targets?

e. Has the bank disclosed a commitment to cover all material on- and off-balance sheet activities and high-emission sectors once externally recognised methodologies (e.g., PCAF) are developed?

f. Has the bank disclosed the climate scenarios AND methods used to set each sectoral target?

a. Has the bank disclosed the amount ($m) AND share (%) of its credit exposure to all high-emission sectors?

b. Has the bank disclosed the amount ($m) AND share (%) of its revenue exposure to all high-emission sectors covering all material on- and off-balance sheet activities?

a. Has the bank disclosed financed/facilitated absolute emissions?

b. Has the bank disclosed financed/facilitated absolute emissions for all high-emission sectors?

c. Has the bank disclosed financed/facilitated absolute emissions for all material on- and off-balance sheet activities?

a. Has the bank disclosed financed/facilitated emissions intensities?

b. Has the bank disclosed financed/facilitated emissions intensities for all high-emission sectors?

c. Has the bank disclosed financed/facilitated emissions intensities for all material on- and off-balance sheet activities?

a. Has the bank disclosed the methods, assumptions, and variables used to quantify financed/facilitated emissions?

b. Has the bank used and disclosed results from PCAF’s data quality scoring methodology to assess the quality of underlying client emissions data?

a. If the bank includes offsets in the accounting of its financed/facilitated emissions, has the bank disclosed the contribution of client-purchased offsets?

b. Has the bank excluded client-purchased offsets toward meeting its financed/facilitated emissions targets?

a. Has the bank committed to scale up finance directed toward climate solutions, with specific targets and milestones?

b. Has the bank disclosed its share of climate solutions finance over total finance in the latest reporting year AND reported on progress towards the target? (conditional on 6.1.a)

c. Has the bank disclosed its definition of climate solutions AND used an established, external standard developed by a national, regional, or global governing body (e.g., EU Taxonomy)? (conditional on 6.1.a)

a. Has the bank disclosed a public commitment or position statement to conduct all of its lobbying in accordance with the goal of restricting global temperature rise to 1.5⁰C above pre-industrial levels?

b. Has the bank published an annual review of its climate policy positions, evaluated whether these are consistent with the 1.5⁰C goal, AND disclosed how it has advocated for them through its own climate policy engagement activities?

a. Has the bank disclosed a public commitment or position statement to advocate for 1.5⁰C-aligned lobbying within the trade associations of which it is a member?

b. Has the bank published a review of its trade associations' climate policies, their alignment with the 1.5°C goal, and the actions taken by the bank in response?

c. For each trade association, has the bank disclosed whether it sits on the Executive Board or plays an active role in committees or other activities related to climate change?

a. Has the bank included climate-related risks, including both transition and physical risks, as a key risk category in its annual report OR explained the decision to exclude climate risk as a material risk category?

b. Has the bank disclosed in its annual report the implications of climate-related risks and actions taken? (conditional on 8.1.a)

a. Has the bank disclosed evidence of a Board committee or a Board member with responsibility for oversight of climate change?

b. Has the bank assessed these individuals’ competencies with respect to managing climate risks and disclosed the results of those assessments? (conditional on 8.2.a)

c. Has the bank disclosed details on the criteria used to assess the board competencies with respect to managing climate risks and/or the measures taken to enhance these competences? (conditional on 8.2.b)

a. Has the bank established a remuneration scheme at the C-suite level that specifically incorporates climate change performance? (References to ‘ESG’ or ‘sustainability performance’ are insufficient)

b. Has the bank established a remuneration scheme at the C-suite level that incorporates progress towards achieving the bank’s financed/facilitated emissions reduction targets? (conditional on 8.3.a)

a. Has the bank committed to decarbonise in line with defined Just Transition principles, recognising the social impacts of its decarbonisation efforts?

b. Has the bank disclosed actions taken to ensure relevant Just Transition considerations are incorporated in its climate strategy (e.g. Just Transition-related requirements in lending covenants and conditions, pre-investment screening, sector policies)?

a. Has the bank disclosed in line with all four pillars of the TCFD recommendations or adopted the IFRS S2 Climate-related Disclosures standards in full and signposted these disclosures in its Annual Report?

a. Has the bank disclosed where material climate-related matters are incorporated in its financial statements, and explained how?

b. Has the bank disclosed the quantitative climate-related assumptions and estimates (e.g., estimates of future cash flows used in impairment testing) in its financial statements?

c. Has the bank used, or disclosed a sensitivity to, assumptions and estimates that are aligned with achieving net-zero financed/facilitated emissions by 2050 (or sooner) in its financial statements? (conditional on 10.2.b)

d. Are the bank’s financial statements consistent with the bank’s other reporting (e.g. annual report, TCFD index, sustainability report)? (conditional on 10.2.a and 10.2.b)

a. Has the report identified how the auditor has assessed the material impacts of climate-related matters?

b. Has the audit report analysed the bank's assumptions and estimates used to quantify the financial consequences of climate-related matters?

c. Has the auditor confirmed that the financial statements and the bank’s other reporting (e.g., Annual Report, Pillar 3 disclosures, TCFD index, sustainability report, etc.) are consistent?