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Dokumen ini merupakan bagian pertama dari rangkaian sumber informasi praktis yang berfokus pada TCFD, yang direncanakan CDSB dan SASB untuk dikembangkan dan dirilis beberapa bulan dan tahun mendatang seiring dengan semakin matangnya alat terkait perubahan iklim dan praktik pelaporan.

Terlepas dari apakah sudah memiliki pendekatan yang mumpuni untuk mengelola risiko dan peluang iklim atau baru mulai mengembangkannya, suatu organisasi dapat menggunakan panduan ini untuk mendukung pengambilan keputusan yang lebih baik, peningkatan ketahanan pasar, dan pertumbuhan ekonomi yang lebih berkelanjutan.

TCFD Good Practice Handbook translated into Thai.

This report, translated into Thai, outlines how companies can use the CDP questionnaire and CDSB Framework to disclose in line with the TCFD recommendations.

CDP has produced a discussion paper for organizations to ensure their business model aligns with a net-zero economy. The high-level summary reviews and reflects the thinking drawn from other existing frameworks and related benchmarks, such as the Assessing the Low-Carbon Transition (ACT) framework, Science-Based Targets Initiative, Transition Pathways Initiative (TPI), CA100+ and the Climate Safe Lending Network.

First published: November 2021

This paper outlines the supervisory and regulatory practices in implementing the TCFD recommendations. This paper builds upon the SIF’s recognition of the TCFD recommendations as the preeminent disclosure framework for climate-related risks. The paper also highlights the improvements in the quantity, quality and comparability of climate-related disclosures observed through the implementation of the TCFD recommendations.

The SIF paper condenses the learnings from the current practices of SIF members in implementing the TCFD recommendations in their own jurisdictions, including using the information available in supervisory activities. Case studies from SIF members provide more detailed insights into the ways in which supervisors and regulators are encouraging voluntary TCFD-aligned disclosures and mandating requirements for such disclosures.

In collaboration with the We Mean Business Coalition, the Climate Disclosure Standards Board highlights current examples of good practice
disclosure from within companies’ mainstream financial reports, which are aligned with the four core elements of the TCFD recommendations. This handbook serves as an update to the first edition of the TCFD Good Practice Handbook, co-released with the Sustainability Accounting Standards Board in 2019, and shares the practical experiences of TCFD implementation from companies, as well as provides a selection of resources that can help companies enhance their disclosure further.

The purpose of this report is to shed light on why and how companies get started with climate scenario analysis. It highlights the practical steps taken by the teams interviewed and the observed challenges and best practices. It may therefore provide scaffolding to help companies tailor their own process and approach to climate scenario analysis. The report examines the processes through which companies produce their scenario analyses, and how these shape their outcomes.

The eleventh edition of this benchmark report, looks at:

• How companies report on their climate action and progress
• Reporting performance across the DOW 30, the EURO STOXX 50 and the FTSE 100
• The latest best practices and reporting trends
• Performance of key sectors within the research

The Portfolio Alignment Team (PAT) issued a report in 2020 titled Measuring Portfolio Alignment: Assessing the Position of Companies and Portfolios on the Path to Net Zero. This report provided a critical assessment of the strengths and trade-offs of the options available to measure the alignment of financial portfolios with climate goals.

The TCFD conducted a public consultation from October 29, 2020, to January 28, 2021, to better understand the challenges and usefulness of forward-looking metrics for financial institutions. Given the continued interest in forward-looking metrics indicated by responses to its consultation, the Task Force requested the PAT develop a report outlining its views on portfolio alignment metrics and areas of further work as a resource for organizations interested in exploring portfolio alignment.

Over the past few years, we’ve begun to see a number of countries laying out plans for mandatory TCFD reporting. However, as the expectations around the quality of climate disclosures rise, it’s time to examine what firms are doing well and where improvements can be made.

In this installment of the Climate Risk Podcast, GARP Risk Institute’s Jo Paisley speaks with Hector Fontaine, principal consultant at BCS Consulting, for a closer look at TCFD adoption across the banking sector. Topics discussed include:

• What banks are doing well and what needs to be improved
• Whether or not general-purpose lending needs to become more closely tied with emissions or other green indicators
• Why TCFD reporting remains fragmented and what to do about it

In May 2021, Millani evaluated the quantity and the quality of current TCFD disclosure by issuers listed on the S&P/TSX Composite Index. Millani found that 23% of listed issuers are currently aligning to TCFD recommendations.

The results demonstrate a current gap in climate reporting for Canadian issuers amidst increasing regulatory pressures and investor demand for climate-related disclosures. Further findings of the analysis are presented in this report.