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Climate change and TCFD reporting - Where do I start?
Publication date: 13 May 2021 (updated 25 May 2022)
uk Technical Paper
The recommendations of the TCFD are now incorporated into the Financial Conduct Authority (‘FCA’) Listing Rules for major listed companies, and similar reporting on climate change has been extended through the UK Companies Act to other listed companies and the largest private businesses, as well as LLPs.
This guide provides a high-level overview of the climate change/TCFD reporting requirements that currently apply, or will apply in the near future for companies. The guide includes:
- A summary of the climate change/TCFD reporting requirements
- The basic elements of the TCFD framework
- The FCA Listing Rules TCFD requirements and accompanying guidance
- Comments on key aspects of reporting against the framework in practice
- The climate change reporting requirements for other publicly quoted companies and large private companies
- Links to further guidance and information
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