This report looks at the transposition of EU Non-Financial Reporting Directive 2014/95/EU across all member states, including the main features, and the similarities and differences between them. The new laws will play an important role in boosting private sector action and commitment towards meeting the United Nations Sustainable Development Goals (SDGs) and the Paris Climate Agreement.
This tool helps exchanges address a demand for guidance on providing ESG reporting to investors by providing a model, or template, that exchanges can use to develop their own, custom guidance. This paper includes links to existing reporting frameworks and guidance documents.
To help identify the information needed by investors, lenders, and insurance underwriters to appropriately assess and price climate-related risks and opportunities, the Financial Stability Board established an industry-led task force: the Task Force on Climate-related Financial Disclosures (Task Force). The Task Force was asked to develop voluntary, consistent climate-related financial disclosures that would be useful to investors, lenders, and insurance underwriters in understanding material risks. The Task Force developed four widely adoptable recommendations on climate-related financial disclosures that are applicable to organizations across sectors and jurisdictions. Importantly, the Task Force’s recommendations apply to financial-sector organizations, including banks, insurance companies, asset managers, and asset owners.
The Task Force has developed guidance for companies on how they can implement the TCFD recommendations. This guidance is outlined in the Annex to the TCFD Recommendations report.
This tool is called the 'TCFD Climate Maturity Assessment'. It analyses the maturity of organizations' processes in relation to the four key areas of the TCFD Recommendations and helps organizations to address potential gaps.
