TCFD Good Practice Handbook

Highlights of good practice in TCFD disclosures from across the G20

Created by the Climate Disclosure Standards Board (CDSB) and the Sustainability Accounting Standards Board (SASB), the TCFD Good Practice Handbook identifies good practices in implementing the TCFD recommendations. The examples are drawn from across the G20 to cover multiple jurisdictions and a diversity of practices in making the 11 TCFD recommended disclosures across the four core elements of governance, strategy, risk management, and metrics and targets. 

The examples contained in this handbook are also provided for capacity development purposes and to aid in making the TCFD disclosures in the mainstream report. We offer these in response to the common question; What does good practice on TCFD disclosure look like, and which company reports can we look at?

Download the TCFD Good Practice Handbook.

Structure of the Handbook:

  • Chapter 1 introduces the handbook, its origins and objective;
  • Chapter 2 provides a brief overview of the current state of TCFD disclosures globally drawing on the findings of the TCFD’s 2019 Status Report;
  • Chapter 3 highlights investors’ demands for decision-useful climate-related financial information;
  • Chapter 4 offers examples of good practice from many G20 countries, grouped under the four TCFD core elements of governance, strategy, risk management, and metrics and targets; and
  • Chapter 5 notes the lessons learned and key takeaways that were raised through the identification of these good practices.