Contributing to the Global Economy

Getting to Net Zero: A Global Review of Corporate Disclosures

IFAC
Nov 09, 2022 | Surveys & Reports
English

As a global systemic risk, climate change has become a focal point for corporate sustainability disclosure. Getting to Net Zero: A Global Review of Corporate Disclosures analyzes disclosure trends in emissions reduction targets and transition plans of the 40 largest exchange-listed companies in 15 jurisdictions, for a total of 600 companies. The jurisdictions include G7 countries and 8 non-G7 countries for the 2020 reporting year.

Key policy considerations include:

  • Consistent terminology: Are changes in current terminology and presentation required to enhance investors' understanding of the nature and scope of company-specific targets and disclosures?
  • Scope 3 emissions: Should scope 3 emissions be included in reduction targets and transition plans?
  • Standardized transition plan disclosures: How can transition plan disclosures be standardized for companies and industries at the international level?
  • Transparency of financial implications of decarbonization: What challenges need to be addressed to encourage companies to enhance the information they provide regarding the cost associated with meeting reduction goals?
 

Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

 

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