Reporting and Disclosure

The board should ensure that the company discloses its material climate-related risks, opportunities, and strategic decisions to all stakeholders – especially investors and regulators. These disclosures should be included in financial reporting.

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.

Guiding questions

  • 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?

< Back to WEF Climate governance principles

A director’s guide to mandatory climate reporting | Version 2

Practical guidance for directors overseeing their organisations’ disclosures under Australia’s mandatory climate reporting laws.

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[Source: to see more background on this principle and further guiding question, see the World Economic Forum Guide: How to Set up Effective Climate Governance on Corporate Boards: Guiding principles and questions, p16]

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