Consortium provides prototype climate-related financial disclosure standards, following earlier pledge to collaborate.
By Paul A. Davies and Michael D. Green
A group of leading sustainability and integrated reporting organisations has published a paper addressing standards for reporting on enterprise value and presenting prototypes of climate-related financial disclosure standards (the Paper). The co-authors include the Carbon Disclosure Project (CDP), the Climate Disclosure Standard Board (CDSB), the Global Reporting Initiative (GRI), the International Integrated Reporting Council (IIRC), and the Sustainability Accounting Standards Board (SASB) (the Organisations). The Organisations released the paper on 18 December 2020, several months after pledging to collaborate to provide market guidance on sustainability standards. Continue Reading
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