The board should ensure that material climate-related risks, opportunities and strategic decisions are consistently and transparently disclosed to all stakeholders – particularly to investors and, where required, regulators. Such disclosures should be made in financial filings, such as annual reports and accounts, and be subject to the same disclosure governance as financial reporting.
- Does your organisation operate in jurisdictions with mandatory climate-related reporting?
- Does the board feel confident that the level of climate-related disclosure is proportionate to the materiality of climate-related risks and opportunities at the company and complies with any mandatory reporting requirements?
- Does your organisation have integrated reporting in place?
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