More easily identify your climate reporting priorities plus opportunities to maximize your disclosure efforts with the latest iteration of our Climate Reporting Comparative Table.
To keep pace with the continuing evolution of climate reporting across the world, we regularly update our Climate Reporting Comparative Table and reflect on the latest developments in global climate disclosures.
The table provides an actionable overview of the overlaps and differences between several important climate reporting regimes, including:
- The International Financial Reporting Standards' (IFRS) International Sustainability Standards Board's (ISSB) S1 and S2
- The Financial Stability Board (FSB)'s Task Force on Climate-related Financial Disclosures (TCFD)
- The Securities and Exchange Commission (SEC) Climate Rule to standardize climate-related disclosures for investors in the US
- The Corporate Sustainability Reporting Directive (CSRD), alongside the EU Taxonomy common classification scheme for sustainable economic activities.
Our Climate Reporting Comparative Table: Autumn 2024 update includes details on:
- Increasing interoperability between climate reporting regimes
- Recent developments on climate disclosure globally and in local jurisdictions
- Further refinements around comparing materiality requirements between different climate disclosure requirements.
To access WTW's Climate Reporting Comparative Table: Autumn 2024 update, please fill in the short form on this page.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.