TCFD Disclosure Checklist (PDF, 4 Pillars)
This free TCFD disclosure checklist gives finance and ESG teams a concrete way to test a climate disclosure against the four pillars that still define climate reporting today — Governance, Strategy, Risk Management, and Metrics & Targets. Rather than eleven broad yes/no boxes, it breaks each recommended disclosure into specific, checkable criteria: 41 in total, covering the details a reviewer actually looks for, from whether board oversight names a real committee and a real date, to whether a scenario analysis changed an actual decision, to whether Scope 3 materiality has genuinely been assessed rather than assumed.
The checklist is built for the world as it stands in 2026. The Task Force on Climate-related Financial Disclosures disbanded in October 2023, and its recommendations are now fully incorporated into IFRS S1 and IFRS S2. Every disclosure in this checklist is mapped to its IFRS S2 equivalent, so it works whether your organisation still calls the exercise “TCFD reporting” or has already moved to reporting under the standard that absorbed it. A scoring summary with readiness bands turns the completed checklist into a short list of priorities for your next disclosure cycle, rather than an overwhelming gap list.
What’s inside
- 41 criteria across 11 disclosures
- Every disclosure mapped to IFRS S2
- 4-level status legend
- Scoring summary + readiness bands
- Notes column for evidence references
- Priority-actions section
What is a TCFD disclosure checklist?
A TCFD disclosure checklist turns a broad reporting framework into a testable list: instead of asking “have we covered governance?”, it asks whether a named committee has climate oversight, how often it meets, and whether at least one specific decision is described with a date. That level of specificity is what separates a disclosure that reads well from one that survives scrutiny — by an assurance provider, an investor, or a regulator. This checklist applies that standard across all four pillars, so gaps surface during preparation rather than during review.
How to use this checklist
- Work through the pillars in order — Governance and Metrics & Targets are the fastest to close and the first things a reviewer checks.
- Tick each criterion your current disclosure actually satisfies in writing, not what you intend to add next year.
- Use the notes column to record the evidence reference — report section, page, or data owner — so the check is defensible later.
- Total your criteria met per pillar on the summary page and compare against the readiness bands to see where you stand.
Before you start, confirm which instrument actually binds you. Applying IFRS S1 and IFRS S2 already satisfies the TCFD recommendations; some UK-listed and large UK companies remain subject to TCFD-aligned rules directly; and companies under CSRD follow ESRS E1, which uses the same four-pillar logic under a double-materiality lens. The checklist tests the substance common to all three.
What it aligns with
Every criterion in this checklist reflects the TCFD’s original four-pillar structure and eleven recommended disclosures, now fully incorporated into IFRS S1 and IFRS S2. For the full context on what changed when the Task Force disbanded and what finance teams need to do differently, see our TCFD reporting guide. For the European regime that shares the same underlying architecture, see our CSRD guide.
Who should use it
This checklist suits CFOs, financial controllers, ESG and sustainability managers, internal audit teams, and company secretaries preparing or reviewing a climate-related financial disclosure. It works for a company producing its first TCFD-aligned or IFRS S2 disclosure, and for a mature reporter whose last assurance engagement flagged documentation gaps. Whether you are building the disclosure from scratch or auditing an existing one before it goes to an assurance provider, the 41 criteria give you a concrete standard to check against.
Related resources
Once your targets are set, turn them into a costed pathway with the free Net Zero Roadmap Toolkit. Explore the Climate Risk & TCFD category and the wider carbon accounting tools on AiGreenTools, each scored using our transparent five-pillar methodology, so you can move from checking your disclosure to choosing the software that will produce next year’s numbers.
