Why businesses need to prepare for new requirements on climate disclosures.
The 2015 UN Paris Agreement, with its goal of keeping global temperatures below 2.0C above pre-industrial times, suggests that governments around the world are starting to play their part in transitioning to a low-carbon future. At the same time, low-carbon technology is becoming more competitive.
These dual forces are encouraging investors to diversify their portfolios and integrate climate change risk into decision-making. Investors want to see companies report on climate impact in a considered and consistent way. Support is also growing to improve climate-related reporting following publication of a framework by the Task Force on Climate-Related Financial Disclosures.
Use our insights below to prepare for new requirements on climate disclosures and greater scrutiny from auditors, regulators and investors.
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