Author: European Financial Reporting Advisory Group
Industry Group: All Industry Groups
Research / Insights - 2020
This report presents the findings of the EFRAG Project Task Force on Climate-related Reporting which has considered the current state of climate-related reporting by European companies, as well as the current and potential use of climate-related reporting information by investors and other users, and other relevant stakeholders. The primary focus of this project was to identify good reporting practices and assessing the level of maturity in the implementation of the TCFD recommendations, while also taking into consideration the climate-related reporting elements of the EU Non-Financial Reporting Directive and the related non-binding Guidelines.