The research outlines examples of best practice and gaps in reporting, provides a snapshot for Taskforce on Climate-related Financial Disclosure (TCFD) adoption rates and an insight into how companies are setting objectives for meeting the Paris Agreement. Disclosure, climate scenario analysis and physical risks assessments are also examined.
ACSI reviewed all publicly available documents produced by ASX200 entities as at 31 March 2021, with company engagements providing additional context.