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06 February 2020

EFRAG: How to improve climate-related reporting


The European Reporting Lab's Project Task Force of Climate-related Reporting has launched a report on how to improve climate-related reporting.

The primary focus of the Project Task Force of Climate-related Reporting (PTF-CRR) was on identifying good reporting practices and assessing the l​​evel of maturity in the implementation of the TCFD recommendations, while also taking into consideration the climate-related reporting elements of the EU Non-financial Reporting Directive and the related European Commission non-binding guidelines.

The report consists of a main document and two supplements.

The project addressed two areas: a general review of climate-related di​sclosures (detailed findings documented in Supplement 1), and an in-depth review of scenario analysis reporting (detailed findings documented in Supplement 2). The main docu​ment outlines the key messages and synopsis of the findings, based on the content of its two supplements.

Full report on EFRAG



© EFRAG - European Financial Reporting Advisory Group


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