TSC sets scenarios based on the two risk types of transition and physical risks and climate opportunities recommended by TCFD. Since climate-related risks and opportunities will affect future strategies and financial planning, the Company adopted the worst-case scenario of global warming from the IPCC's Sixth Assessment Report to analyze and assess the resilience of its climate strategies.

In alignment with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), TSC has identified 19 climate-related risk issues across its business units—comprising 5 physical risks and 14 transition risks—as well as 16 climate-related opportunity issues. Each issue was assessed based on its likelihood of occurrence and potential impact, and evaluated across short-, medium-, and long-term timeframes. A risk and opportunity matrix was developed using a three-point scale. Through this process, the company identified 3 material climate-related transition risks, 1 material physical risk, and 5 material climate-related opportunities.