TCFD报告的萌芽 - 对首批根据《上市规则》进行报告的50家公司的分析-14正式版WN8.ppt

下载文档

0
0
约2.33万字
约 14页
2024-09-28 发布于广东
举报
版权申诉
保障服务

TCFD报告的萌芽 - 对首批根据《上市规则》进行报告的50家公司的分析-14正式版WN8.ppt

1、本文档共14页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

ThegreenshootsofTCFDreportingAnanalysisofthe?rst50companiestoreportundertheListingRulesMay2022

Contents1Introduction2Our?ndings2.1Risksandresponses–strikingtherightbalance2.2Financialimpact–the‘F’in?TCFD2.3ListingRulesreporting–statementofconsistencywiththeTCFDframework3Lookingahead

IntroductionThisisasigni?cantmomentinclimate-relatedreporting.Althoughalreadywidelyusedonavoluntarybasis,theUKisthe?rstmajoreconomytomandateclimate-relateddisclosuresinlinewiththeTaskforceonClimate-relatedFinancialDisclosures(‘TCFD’)framework,whichcameintoeffectforpremiumlistedcompaniesfrom1January2021.ExposureDraftsofthe?rststandardsonclimateandsustainabilityreportingfromtheInternationalSustainabilityStandardsBoard(ISSB)havealsobeenrecentlypublished,withtheaimofestablishingamoreconsistentandformaloverallframeworkforreportingintheseareas.Therigourrequiredincompanies’disclosuresissettoincrease,makingthenewTCFDreportingnotonlyanimportantmilestone,butalsoatestcaseforthechallengesthatlieahead.82%ofinvestorsbelievethatcompaniesshouldembedESGdirectlyintotheircorporatestrategy79%ofinvestorsagreethathowacompanymanagesESGrisksandopportunitiesisanimportantfactorininvestmentdecisionmakingInvestorsandotherstakeholdersarealsomakingtheirrisingexpectationsclear.PwC’sglobalinvestorsurveyshowedthatinvestorswantcompaniesto:?FocusontheESGissuesthataremostimportanttotheirbusiness–79%ofinvestorsagreethathowacompanymanagesESGrisksandopportunitiesisanimportantfactorininvestmentdecisionmaking.?ShowhowESGfactorsaffecttheirbusinessmodel(84%),howESGisembeddeddirectlyintotheircorestrategy(82%)andshowalinkbetweenESGrisksandopportunitiesand?nancialperformance(75%).ThisreportsetsoutPwC’sinitial?ndingsfollowingareviewofthe?rst50disclosuresbyFTSE350companie