quinta-feira, 22 de outubro de 2020

«CDSB Framework application guidance for climate-related disclosures»

  


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«(...)Despite much progress in climate-related disclosure, many contend that more work is needed to ensure that reporting on material climate-related issues is of sufficient quality and detail to support decision-making by investors and others. The current standard of mainstream reporting on climate risks and opportunities means that there is an information deficit for investors and other decision-makers. This shortfall in high quality, decision-useful material climate information means that investors are unable to make the capital allocations that can drive change across economies and societies.(....)». Leia mais.


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