Climate Disclosure

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What is Single Materiality and Double Materiality?

“Single materiality” and “double materiality” are distinct yet interrelated approaches to evaluating environmental, social, and governance (ESG) risks and opportunities, including those related to climate…

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ISSB vs. TCFD: Why Companies are Shifting from the TCFD to the ISSB

Increasingly, large public organizations are shifting their climate disclosure focus from the Task Force on Climate-related Financial Disclosure (TCFD). Since its release in 2017, the…

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At COP28, What Will the Global Stocktake Mean for Corporate Climate Disclosures?

With COP28 kicking off this week, it feels as though all eyes in the climate space are watching Dubai. From clean energy transitions to developments…

The Smart Way to Manage Cross-Jurisdictional Climate Reporting

With so many environmental, social, and governance (ESG) and climate risk reporting frameworks, many companies — particularly those with an international presence — are concerned…

Want to Tell a More Effective Climate Story? Here’s How

In the era of ESG investing and conscious consumerism, companies are pouring more resources into communicating their environmental targets and actions as part of their…

The ISSB Standards: A Global Baseline for Climate Reporting

April 12, 2023 A global standard for climate-related disclosures is no longer a pipe dream. In February, the International Sustainability Standards Board (ISSB) announced that…

What is the TNFD and how does it Fit into Climate Reporting?

Business risks and opportunities are shaped by all kinds of factors. A key development over the last decade or so has been the growing awareness…

EP1: Inside the Rise of Climate Disclosures

Climate disclosures are becoming table stakes for companies around the world. But what should organizations know about where climate reporting is headed? In the first…

Climate Disclosure is a Dialogue, Not a Declaration

Companies are increasingly under pressure to set targets that are in line with global climate goals and to get to grips with their climate-related financial…

What Makes a Decision-Useful Climate Disclosure?

February 15, 2023 Thousands of organizations claim to produce climate reports that align with the Task Force on Climate-related Financial Disclosures (TCFD). But how many…