Author: Association of Chartered Certified Accountants
Industry Group: All Industry Groups
Guidance / Tool - 2014
This paper is an information guide for businesses interested in understanding natural capital as a business risk and a material issue. It outlines how materiality definitions are changing to include natural capital and encourages business reporting to follow suit. Changes to natural capital is a potential physical risk associated with climate change.
This guide is designed to facilitate preparation, presentation and review of a useful MD&A report in Canada. The purpose of the MD&A is to provide a narrative explanation of how a company has performed in the past, its financial condition and its future prospects, including a discussion of the current and anticipated environment, risks & trends that could impact the company.
The paper describes the Sectoral Decarbonization Approach (SDA), a sector-based target-setting methodology for companies to reduce greenhouse gas emissions in line with the latest scientific scenario that would limit global temperature rise to 2°C above pre-industrial levels.
The SASB develops and maintains sustainability accounting standards that help public corporations disclose financially material information to investors in a cost-effective and decision-useful format. Standards are industry-specific and can be downloaded from their website.
Global Forest Watch (GFW) is an interactive online platform that provides data and tools for monitoring forests. By harnessing cutting-edge technology, GFW allows anyone to access near real-time information about where and how forests are changing around the world.
Global Forest Watch Fires (GFW Fires) is an online platform for monitoring and responding to forest and land fires in the ASEAN region using near real-time information. GFW Fires can empower people to better combat harmful fires before they burn out of control and hold accountable those who may have burned forests illegally.
This synthesis report distills and integrates the findings of the three Working Group contributions to the Fifth Assessment Report (AR5) of the Intergovernmental Panel on Climate Change (IPCC), the most comprehensive assessment of climate change undertaken thus far by the IPCC.
This report examines current and potential future impacts of these climate trends on the U.S. energy sector. It identifies activities underway to address these challenges and discusses potential opportunities to enhance energy technologies that are more climate-resilient, as well as information, stakeholder engagement, and policies and strategies to further enable their deployment.
Author: World Resources Institute, World Business Council for Sustainable Development
Industry Group: All Industry Groups
Guidance / Tool - 2013
This companion guide to the Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides detailed, technical guidance on relevant calculation methods that makes it easier for businesses to complete their Scope 3 inventories.
This report describes the process for building an effective internal campaign within an organization to seize opportunities to encourage employees to adopt greener behaviors, which would result in saving over six million tons of carbon.
Author: International Integrated Reporting Council
Industry Group: All Industry Groups
Framework / Standard - 2013
This framework supports the adoption of the TCFD recommendations at a strategic level - focusing board thinking and decision making on strategy. It can help embed the principle of connectivity of information.