Deep Dive on IFRS Climate Related Sustainable Disclosure Standards
IFRS Climate Related Sustainable Disclosure Standards
Climate Change
IFRS Climate Related Sustainable Disclosure Standards
The International Public Sector Accounting Standards Board (IPSASB) plans to establish climate disclosure standards for public sector to better address the climate crisis and sustainable challenges
This article summarizes the development of climate disclosure policy by taking global, European Union, United States, and China as examples
Climate Impact Measurement Framework GenZero, an international asset management company, has released a climate impact measurement framework aimed at measuring
This article reviews the speeches of former Bank of England Governor and Chairman of the Global Financial Stability Board, Mark Carney, at a meeting of the global insurance company Lloyd, in order to analyze climate change and financial stability
The Asia Investor Group on Climate Change (AIGCC) has added a China working group to meet the investment needs of the Chinese market for investors and promote ESG development in China
Report on Climate Information Disclosure by Chinese Enterprises The International Carbon Disclosure Project (CDP) has released a report on climate
To meet the needs of investors and establish a consistent framework for analyzing, measuring and tracking the climate strategy by companies, the Asian Infrastructure Investment Bank and Amundi Asset Management jointly developed a climate change investment framework
The Hong Kong Stock Exchange has released a consultation document on climate disclosure for listed companies, and plans to change the requirement of “Comply or Explain” to mandatory disclosure in 2024, and promote it to all listed companies in 2026
The European Central Bank (ECB) has released a report providing climate disclosure of financial assets held under the Corporate Sector Purchase Program (CSPP) and Pandemic Emergency Purchase Program (PEPP) to help the central bank understand the climate related risks and opportunities in its investment portfolio
Carbon Disclosure Project (CDP) released the 2022 companies’ climate transition report, investigating more than 18600 enterprises from 13 industries in 135 countries, to obtain the progress of these enterprises in climate transition through using climate change questionnaires
Depository Trust & Clearing Corporation (DTCC) issued a climate financial risk report, describing the impact of climate risk on itself and other financial market infrastructures (FMIs). DTCC believes that climate change is bringing risks in the economic and financial fields. These risks include both physical risks directly caused by climate events and transition risks indirectly caused by the transition to a low-carbon economy.