This guide proposes a two-stage process to create key outputs from scenario analysis to be disclosed within mainstream reports that help investors in comparing and aggregating company data to portfolio-level data. Since the launch of the Task Force on Climate-Related Financial Disclosures’ (TCFD) recommendations in June 20171, there has been much debate about how companies [...]
University of Oxford: Should FASB and IASB be responsible for setting standards for nonfinancial information?
The goal of this ‘Green Paper’ is to contribute, in a neutral way, to a conversation that has been going on for some time amongst a variety of actors, concerning whether mandatory reporting standards are a prerequisite for effective ‘sustainability’ or ‘nonfinancial’ corporate reporting. Specifically, we ask whether the existing standard-setting regime for financial reporting [...]
Sustainability reporting for large public companies around the world has become the norm. Si2’s research this year (2018) found that 78 percent of the S&P 500 issued a sustainability report for the most recent reporting period, most with environmental and social performance metrics. The rate of sustainability reporting for the world’s largest companies is even [...]