It recommends that preparers of climate change-related disclosures provide such disclosures in their mainstream (public) annual financial filings. Some companies with a threshold of over $1 billion of annual revenue should consider disclosing such information in other reports when information is not deemed material and not included in financial filings. Furthermore, organizations should provide key metrics used to measure and manage climate-related risks and opportunities, and should consider including metrics on climate-related risks associated with water, energy, land use and waste management, where relevant and applicable. Metrics should be provided for historical periods to allow trend analysis. In addition, where not apparent, organizations should provide a description of the methodology used to calculate or estimate climate-related metrics.