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Overview of climate disclosures

Author

Listed:
  • Dey, D.
  • Richards, L.
  • Arora, M.
  • Boyle, E.
  • Bryson, R.
  • Jackman, S.
  • Patel, V.
  • Shirazi, C.

Abstract

Climate change is at the forefront of discussions for many companies. Climate change-related disclosures and reporting are important tools and allow stakeholders to understand climate-related risks a company is facing and help various stakeholders to take informed decisions. The landscape for climate change-related reporting requirements is ever evolving, with a trend from voluntary to mandatory, with many global disclosure standards and requirements influencing local requirements and other related standards. This paper explores these ideas further, giving a general background to disclosure requirements, discusses greenwashing, details disclosure organisations including TCFD and the ISSB, and provides details on a country level including green taxonomies.

Suggested Citation

  • Dey, D. & Richards, L. & Arora, M. & Boyle, E. & Bryson, R. & Jackman, S. & Patel, V. & Shirazi, C., 2023. "Overview of climate disclosures," British Actuarial Journal, Cambridge University Press, vol. 28, pages 1-1, January.
    • Handle: RePEc:cup:bracjl:v:28:y:2024:i::p:-_13
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