Climate change risk disclosure: A practical guide to reporting against ASX Corporate Governance Council's 'Corporate Governance Principles and Recommendations'

Summary

Reporting on climate change risk is critical in meeting shifting stakeholder expectations as well as focusing an organisation on how to consider climate change as a core financial risk that must be identified, managed and disclosed. The 4th edition of the ASX Corporate Governance Council’s: Corporate Governance Principles and Recommendations explicitly encourages entities to consider whether they have material exposure to climate change by reference to the Task Force on Climate-related Financial Disclosure Recommendations (TCFD). If an organisation does, then disclosures outlined by the TCFD are recommended.

This is a critical guide to disclosing climate change risk and is relevant to any organisation – listed, non-listed or not-for-profit.

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