TCFD Recommendations
Latest version · Disbanded 2023; absorbed into ISSB IFRS S2
Indian use case
Continues to be referenced in RBI's climate-risk disclosure draft and in Indian listed entities' transition plans.
Key points
- FSB monitoring transferred to ISSB.
- Most TCFD content folded into IFRS S2.
Sources
Related Indian regulation
- RBI Climate DisclosureRBI
Draft framework released Feb 2024 mandating phased climate-related financial risk disclosures aligned with TCFD (now ISSB IFRS S2). Phased applicability begins FY26 onwards.
- BRSR CoreSEBI
Business Responsibility and Sustainability Report. The Core subset of 49 KPIs requires reasonable assurance per the SEBI phasing schedule. Industry Standards (Dec 2024) by ASSOCHAM/FICCI/CII clarify computation. Value-chain disclosures for the top 250 are voluntary in FY25-26 and assurance is voluntary in FY26-27 (most recent SEBI clarifications).
Cross-walks available
Ask the AI about TCFD Recommendations
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