Climate Risk Reporting | Arocha & Associates GmbH

Integrating climate science and disclosure frameworks

Arocha & Associates GmbH helps organizations develop climate disclosures that are transparent, auditable, and compliant with leading standards. Our work is aligned with IFRS S2 Standard, Task Force on Climate-related Financial Disclosures (TCFD) (merged into ISSB), and the Corporate Sustainability Reporting Directive (CSRD).

These frameworks emphasize governance, strategy, risk management, and metrics & targets — principles that we help insurers and corporates operationalize within their actuarial, financial, and ERM processes.

Regarding transition risks we can support you in:

Understanding ISSB Standards and establishing governance
Identifying transition risks and opportunities
Assessing materiality and financial impacts
Integrating financial risks into overall risk management
Developing or updating strategy and transition plans
Setting metrics and targets
Disclosing and reporting activities

Our Support Includes

Governance & Oversight

We guide boards and management teams in defining oversight for climate-related risks, ensuring consistency between sustainability and enterprise risk governance.

Scenario Analysis

Using frameworks such as TCFD and the Network for Greening the Financial System (NGFS), we assess exposures to physical and transition risks under multiple climate pathways.

Metrics & Targets

We help design indicators aligned with IFRS S2 and CSRD, embedding them into actuarial and financial systems for consistent reporting.

Integration and Process

We integrate climate-risk data, scenario testing, and governance into clients’ existing frameworks. Our process ensures that disclosures under IFRS S2 and CSRD are quantitative, traceable, and decision-useful.

Mapping of IFRS S2 pillars to current governance structures
Integration of climate metrics with actuarial and financial controls
Preparation of compliant narratives and data traceability for auditors

Why Choose A&A

A&A combines actuarial, risk, and sustainability expertise across markets and regulatory regimes.
We deliver independent guidance aligned with IFRS S2 and CSRD.
Our approach emphasizes clarity, traceability, and assurance for investors, regulators, and boards.

Typical Engagement Outcomes

IFRS S2-compliant disclosure reports
Quantified exposure to physical and transition risks under NGFS scenarios
Integrated data flows connecting actuarial and sustainability reporting
Enhanced transparency and credibility across stakeholder groups

Ready to Talk?

Whether your organization is preparing for IFRS S2 reporting or full CSRD compliance, A&A can help you deliver climate-risk disclosures grounded in actuarial precision and global standards.

Contact A&A