327-7 Guidance for Utilizing Climate-related Information to Promote Green Investment (Green Investment Guidance)

Summary

This Guidance provides commentary on perspectives needed by investors and other stakeholders when understanding the information disclosed based on the TCFD recommendations. To help investors and other stakeholders better understand information disclosed, this Guidance also provides examples of investment practices utilizing that information as well as viewpoints on assessments that recognize industry-specific situations while considering the alignment between the TCFD Recommendations and discussions about current state of corporate disclosure such as integrated reporting.

Thumbnail image for This Guidance provides commentary on perspectives needed by investors and other stakeholders when understanding the information disclosed based on the TCFD recommendations. To help investors and other stakeholders better understand information disclosed, this Guidance also provides examples of investment practices utilizing that information as well as viewpoints on assessments that recognize industry-specific situations while considering the alignment between the TCFD Recommendations and discussions about current state of corporate disclosure such as integrated reporting.

Issuer

Task Force on Climate-Related and Financial Disclosures (TCFD)

Year

2019

Region

International

Issuer (type)

Task Force on Climate-Related and Financial Disclosures (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Main industries targeted

Finance & Insurance
Manufacturing
Mining, Quarrying, Oil & Gas Extraction
Transportation & Warehousing

Restrictiveness

Moderate

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 5: Gender Equality
SDG 7: Affordable and Clean Energy
SDG 9: Industry, Innovation, and Infrastructure
SDG 13: Climate Action