Climate change and TCFD reporting - “Where do I start?” guide

With an increasing focus from investors, regulators and other stakeholder groups on sustainability reporting, policies and actions, organisations need to provide better information to demonstrate how these issues have been considered, particularly in relation to climate change.

The recommendations of the TCFD are now incorporated into the Financial Conduct Authority ('FCA') UK 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 large private businesses, as well as LLPs.

Our Where do I start? 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 climate change requirements, including the TCFD framework applicable under the FCA UK Listing Rules and the UK Companies Act reporting requirements
Further information and contacts
A summary of the TCFD Annex relevant to all companies applying the TCFD framework
A summary of disclosures required by certain financial services companies