What, Why & How?
This paper seeks to highlight the specific climate-related information, in line with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations, that investors consider to be useful when it comes to their own decision-making process. This in turn should guide preparers in the areas that should be focussed and the existing resources available to support them.
Key takeways
- Reporting is iterative with investors keen to see that the right steps are being taken with climate-related matters and there is a clear pathway to full TCFD reporting;
- Qualitative and quantitative reporting are equally important;
- Climate-related disclosures need to be specific to the company;
- To aid comparability use standardised methodologies when it comes to metrics and scenario analysis;
- Integrate climate-related matters into the mainstream report like they have been integrated into the company’s business process, but appropriately signpost where relevant TCFD disclosures are located.
Download the paper
|
Download the key takeaways
|