Author: European Financial Reporting Advisory Group
Industry Group: All Industry Groups
Research / Insights - 2020
As part of the EFRAG Project Task Force on Climate-related Reporting, this supplement to the report "How to improve climate-related reporting: A summary of good practices from Europe and beyond" provides examples of good practice of the disclosure of 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. This report includes 20 examples from 15 companies and includes the rationale for why it was selected, as well as user and preparer perspectives, positive attributes and areas for improvement.