Climate change is real! It is a global challenge impacting everyone, including companies and businesses around the world. Governments and societies are stepping up to challenge companies to address climate-related issues through reducing emissions, investing in responsible enterprises or complying with new and more stringent regulations.
Regulators, investors, shareholders and customers require far more information than previously provided about a company’s activities to allow them to hold companies to account on these measures. They need this information to increase the transparency of and allow comparability between companies, not only in the same industry but across a portfolio, and this requires the enhancement of voluntary and mandatory non-financial disclosures within an organisation’s annual statements and management reports.
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