This study summarizes key insights drawn from interviews with 23 Canadian institutional investors, representing $4.4 trillion of assets under management, on how issuers can align with TCFD recommendations and provide decision-useful information for investors.
The results reveal that the investor community is mindful of the challenges of TCFD-aligned reporting. Most respondents advised to start with what can be reported for now, and to think about the reporting journey as iterative and progressive.