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Embarking on the TCFD journey A briefing guide

Author: Luminous

Industry Group: All Industry Groups

Guidance / Tool - 2022

Luminous has developed and updated their TCFD briefing guide as, subject to parliamentary approval, new mandatory requirements will come into force which will require all large AIM listed and private organisations to report against TCFD, expected to take effect in April 2022.

UK listed companies with reporting periods beginning on or after 1 January 2021 are already required by the Financial Conduct Authority (FCA) to adopt TCFD reporting in their annual report. Under the proposed new legislation, TCFD reporting will also apply to AIM-listed or unlisted UK companies that have more than 500 employees globally and/or a turnover of more than 500 million, from April 6.

 

This guide is designed to help companies navigate the recommendations, identify where existing activity and data is relevant, and pinpoint where new information is required.

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Keywords: Disclosure/reporting
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