Climate change disclosures, as well as broader ESG disclosures, are important tools to help stakeholders understand the risks faced by a company and the impact a company has on its wider environment.
They are tools to help us understand where a company is on its journey to net zero. And they act as potential signposts to remind companies about the commitments they have made.
Over recent months, the ever changing landscape for climate disclosure is gaining momentum, with standards progressing from voluntary to some form of local mandatory requirement. The ISSB is picking up momentum and promoting adoption of its IFRS S1 and S2 disclosure standards around the world. Local legislation in Australia and South Africa is progressing.
Our inaugural newsletter provides an update to climate change disclosure requirements across the world. This covers a wide range of topics including anti-greenwashing legislation, NGO updates, updates to local legislation and stock exchange requirements, and disclosure technology.
This newsletter will be a regular update from our working party, where we hope to share updates each quarter going forwards.
What are your thoughts on the points raised in the newsletter?
We would love to hear your views in the comments on the IFoA’s Sustainability Finance Community LinkedIn page.
To find out more, visit: Sustainability: research working parties