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.
The presentation is an extension and update of the Climate Change Disclosures Working Party’s 2023 paper. It explores these ideas further, giving a general background to disclosure requirements, discussing greenwashing, detailing disclosure organisations including the ISSB, and providing details on a country level including green taxonomies.
The second half of the presentation discusses wider opinion-pieces, including business-related challenges and how businesses can meet these challenges.