Full Disclosure: Improving corporate reporting on climate risk captures the views of investors who are reading and using company reporting to inform investment decisions, manage portfolio level risk and set strategies for transitioning to net zero emissions.
It sets out what investors expect from the next generation of climate reports, how investors are using corporate reporting on risk, strategy and opportunity and includes recommendations for strengthening disclosure against scenario analysis.
The report provides insight on investor priorities for the four pillars of the TCFD, and uses contemporary case studies to identify the gaps in current practice.