A graphic summarizing the climate reporting regimes
Here’s a note from David Carlin:
The Principles for Responsible Investment put together this super valuable guide comparing four major disclosure regimes: the FSB Task Force on Climate-related Financial Disclosures (TCFD), the International Sustainability Standards Board’s Exposure Draft Standards (ISSB EDs), EFRAG’s European Sustainability Reporting Standards Exposure Drafts (ESRS EDs), and the U.S. Securities and Exchange Commission’s proposed rule (SEC Proposed Rule).
They are assessed across the four pillars of the TCFD: Governance, Strategy, Risk Management, and Metrics & Targets. I thought it would be helpful to synthesize their findings across these pillars into one handy graphic. Have a look and then read the report for more details!