The Task Force on Climate-related Financial Disclosures (TCFD) provides a framework for businesses to disclose the financial impacts of climate-related risks and opportunities, focusing on governance, strategy, risk management, and metrics and targets (including Scope 1, 2, and relevant Scope 3 emissions). In the UK, TCFD-aligned reporting is mandatory for publicly listed companies, large private companies, and LLPs with over 500 employees and £500 million turnover. Disclosures must be included in annual reports, detailing climate governance, risks, opportunities, and scenario analysis. This requirement, effective from April 2022, aims to increase transparency and support the UK’s Net Zero goals.