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FRC Lab report discussing reporting on climate-related issues

  • FRC (United Kingdom Financial Reporting Council) Image
  • Leaf - sustainability (green) Image

Oct 31, 2019

In October 2019, the Financial Reporting Lab of the UK Financial Reporting Council (FRC) released a new report which reveals that companies are falling short of investors’ expectations for clearer reporting on climate-related issues. It notes that while reporting on climate change is an evolving practice, investor expectations are changing rapidly.

The report highlights the gap between current reporting and investor expectations as economies increasingly transition towards low carbon and climate resilient futures and calls on companies to bridge this gap. It provides practical guidance about where companies can improve their reporting. The report also outlines what investors want to understand, questions companies should ask themselves, recommended disclosures, and a range of examples of the developing practice of climate-related reporting.

Review the report Climate-related corporate reporting – Where to next? from the FRC's website.

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