CWBFG_Sustainability Report 2023

CASE STUDY: MAPPING CLIMATE RISKS IMPACTING OUR CLIENTS

As part of our work to identify and assess climate-related risks within our lending portfolios, CWB commenced development of a high-level climate risk heatmap in 2023. The heatmap assessment was led by our Enterprise Risk Management team with support from external climate risk consultants. The heatmap is an early step in our climate risk assessment, and will continue to be enhanced and evaluated in more detail as we deepen our understanding and assessment of the potential risks and opportunities of our business. The outputs of our initial climate risk heatmap will not yet be used to inform our risk management principles; the intent of this process was to identify priority areas to improve data availability and inform the focus of future detailed scenario analysis work. Purpose Climate-related risks can include both physical risks resulting from the event-driven ( acute ) or longer-term ( chronic ) impacts of climate change and transition risks resulting from the actions taken to mitigate climate change and the pace of those actions. The intent of the climate risk heatmap assessment is to provide an initial qualitative view, based on a small but representative sample, of where clients in our lending portfolio may be exposed to these risks and how that exposure may change over time in different climate scenarios. Areas highlighted as higher risk or needing additional inputs in the heatmap assessment will be prioritized for further analysis and assessment going forward. Process The scenarios and boundaries of this assessment were developed with input from internal risk management subject matter experts and the external consultants.

Time Horizons

Short-term 2022-2028

Mid-term 2029-2035

Long-term 2036-2050

Assessment Boundary

Geography

Scenarios (1)

Low-emission​ IPCC SSP1-2.6​(1.8°C warming​by 2100) Medium- emission IPCC SSP2-4.5​(2.7°C warming by 2100) High-emission IPCC SSP5-8.5​(4.4°C warming by 2100)

Physical assets relevant to loan portfolio, excluding personal loans

Location-specific analysis for relevant assets across Canada

Physical

Exposure data for operations

Net zero 2050 1.5°C warming​equivalent

Risks: Material sectors of commercial loan portfolio

Federal policies and projections of energy or technology for Canada, taking into consideration CWB’s key loan regions​

Transition

Current implemented policies 3°C+ warming​equivalent

Green finance opportunities: Current and prospective services

(1) Based on the Intergovernmental Panel on Climate Change (IPCC) Shared Socioeconomic Pathway (SSP)

62 2023 SUSTAINABILITY REPORT AND PUBLIC ACCOUNTABILITY STATEMENT

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