1. Presented – in the mainstream report  
2. Prepared – according to the same rigour as financial information  
3. Specific – to the reporting entity  
4. Coherent – across strategy, finance and impact  
5. Supported by leadership – with oversight and involvement from all the relevant business areas and functions  
6. Qualified – contain a statement of conformance so that the reader understands the limitations (e.g. clarify what is and isn’t considered)  
7. Future-oriented – the plan is clear and stands up as being resilient (according to scenario analysis, where appropriate)  
8. Financed and resourced –  current financing arrangements and investment support the delivery of the plan  
9. Decision-useful - to providers of financial capital, responsive to your investors’ feedback and with a continuous plan for improvement  

For further guidance on implementing the TCFD recommendations, download: 

• The TCFD Good Practice Handbook 
• The TCFD Implementation Guide