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‘Climate standard prototype’

EU Forthcoming 2021

Under CSRD, EFRAG and GRI are co-constructing sustainability reporting standards. Draft climate disclosures. The draft document is seeking compatibility with the recommendations of the Task Force for Climate-related Financial Disclosures (TCFD) (subject to potential evolution linked to the current TCFD consultation) o The draft document is seeking for compatibility with the Global Reporting Initiative (GRI) (subject to GRI universal standard disclosures still under development). o Discussions with the IFRS Foundation’s Technical Readiness Working Group are currently underway. o Contact has been established to the United States Securities and Exchange Commission (SEC).

Issuer name

EU

More information

To apply to companies operating in the EU market

Organizations covered by the instrument

All Companies

Status

Forthcoming

Country

EU

Region

Europe

Date of publication

2021

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Mandatory

The geographical scope

International/regional (EU)

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