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

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Summary

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.

Source
Issuer

Australia

Year

2020

Region

Oceania

Issuer (type)

Governance Institute of Australia (Industry)

Instrument type

Guide

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.34%
    • Low 0.01%
    • E focus: climate change, climate risk, energy, environment, ghg emissions, greenhouse gas, product stewardship, renewable energy, renewables, resource efficiency, solid waste, sustainable finance, waste, water, water management, emissions
    • S focus: systemic risk, value creation, diversity
    • G focus: audit, esg reporting, financial reporting, responsible investment, risk management, accountability
    • GRI 102
    • Agriculture, Construction, Finance, Management, Manufacturing, Mining, Professional services, Retail trade