Overview of climate disclosures

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

British Actuarial Journal, 2023, vol. 28, -

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.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:cup:bracjl:v:28:y:2024:i::p:-_13

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