Decision-useful climate-related information for investors

What, Why & How?

This paper seeks to highlight the specific climate-related information, in line with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations, that investors consider to be useful when it comes to their own decision-making process. This in turn should guide preparers in the areas that should be focussed and the existing resources available to support them. 

Key takeways

  1. Reporting is iterative with investors keen to see that the right steps are being taken with climate-related matters and there is a clear pathway to full TCFD reporting;
  2. Qualitative and quantitative reporting are equally important;
  3. Climate-related disclosures need to be specific to the company;
  4. To aid comparability use standardised methodologies when it comes to metrics and scenario analysis;
  5. Integrate climate-related matters into the mainstream report like they have been integrated into the company’s business process, but appropriately signpost where relevant TCFD disclosures are located.
 

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