FRC publishes review on climate change and corporate reporting

Released 10 November 2020

The Financial Reporting Council (FRC) has published a review entitled Climate Thematic, in which it concludes that corporate reporting needs to improve to meet the expectations of investors and other users on the urgent issue of climate change.

The FRC supports the introduction of global standards on non-financial reporting, but, as an interim step, encourages public interest entities to report against the Task Force on Climate-related Financial Disclosures’ recommended disclosures and the Sustainability Accounting Standards Board metrics for their sector.

Further information can be found at

View the FRC Climate Thematic review.

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