This guide outlines the expectations that investors have of listed companies on their climate disclosure and is designed to provide a practical tool for investors as they work in partnership with their investee companies in Asia. To understand the current state of play, the Asia Investor Group on Climate Change (AIGCC) commissioned analysis by EY and FTSE Russell to look at climate reporting from different perspectives. EY undertook detailed analysis in four major Asian markets across high risk sectors to provide the first benchmark of corporate climate disclosure in Asia against the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).