Author: World Business Council for Sustainable Development
Industry Group: All Industry Groups
Guidance / Tool - 2018
As part of their sustainability strategies, companies across the globe are entering into power purchase agreements (PPAs) with renewable energy generators. This paper aims to help address issues surrounding accounting for corporate renewable PPAs.
This report sets out how firms can move from generalized concerns to analyses, discussions and actions in response to specific threats that may most disrupt their ambitions and operations, and erode most value.
This joint CDSB and CDP research assesses the level of preparedness of companies to disclose material climate-related information according to the TCFD recommendations. This study looks at the disclosures from 1,681 companies across 14 countries and 11 sectors to the CDP Questionnaire in 2017, which were made around the time of the launch of the final TCFD recommendations in June 2017.
Author: CICERO Center for International Climate Research
Industry Group: Asset Managers, Asset Owners
Guidance / Tool - 2018
This report is an introduction to climate scenarios and scenario testing. It explains how investors can use scenarios to evaluate transition and physical risks, to implement the recommendations on scenario stress testing by the TCFD. It looks at when scenario analysis is useful, which scenarios should be used, and what these scenarios imply.
This report updates and expands CDP’s research and League Table for the global automobile original equipment manufacturers (OEMs), first published in February 2015 and again in March 2016. It ranks 16 of the largest publicly listed automotive companies on business readiness for a low-carbon transition. The areas assessed in the CDP League Table are aligned with the TCFD recommendations.
This tool, "Looking Beyond", aims to explain the methodological pathway used by Carbone 4 to help companies assessing how their business strategy is resilient to various transitions trajectories towards a low-carbon future.
The ISO 14097 working group is developing a standard, "Framework and principles for assessing and reporting investments and financing activities related to climate change", for scenario analysis and climate target-setting for companies and financial institutions. This standard is underdevelopment and is not published.