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ThegreenshootsofTCFDreportingAnanalysisofthe?rst50companiestoreportundertheListingRulesMay2022
Contents1Introduction2Our?ndings2.1Risksandresponses–strikingtherightbalance2.2Financialimpact–the‘F’in?TCFD2.3ListingRulesreporting–statementofconsistencywiththeTCFDframework3Lookingahead
IntroductionThisisasigni?cantmomentinclimate-relatedreporting.Althoughalreadywidelyusedonavoluntarybasis,theUKisthe?rstmajoreconomytomandateclimate-relateddisclosuresinlinewiththeTaskforceonClimate-relatedFinancialDisclosures(‘TCFD’)framework,whichcameintoeffectforpremiumlistedcompaniesfrom1January2021.ExposureDraftsofthe?rststandardsonclimateandsustainabilityreportingfromtheInternationalSustainabilityStandardsBoard(ISSB)havealsobeenrecentlypublished,withtheaimofestablishingamoreconsistentandformaloverallframeworkforreportingintheseareas.Therigourrequiredincompanies’disclosuresissettoincrease,makingthenewTCFDreportingnotonlyanimportantmilestone,butalsoatestcaseforthechallengesthatlieahead.82%ofinvestorsbelievethatcompaniesshouldembedESGdirectlyintotheircorporatestrategy79%ofinvestorsagreethathowacompanymanagesESGrisksandopportunitiesisanimportantfactorininvestmentdecisionmakingInvestorsandotherstakeholdersarealsomakingtheirrisingexpectationsclear.PwC’sglobalinvestorsurveyshowedthatinvestorswantcompaniesto:?FocusontheESGissuesthataremostimportanttotheirbusiness–79%ofinvestorsagreethathowacompanymanagesESGrisksandopportunitiesisanimportantfactorininvestmentdecisionmaking.?ShowhowESGfactorsaffecttheirbusinessmodel(84%),howESGisembeddeddirectlyintotheircorestrategy(82%)andshowalinkbetweenESGrisksandopportunitiesand?nancialperformance(75%).ThisreportsetsoutPwC’sinitial?ndingsfollowingareviewofthe?rst50disclosuresbyFTSE350companie
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