Industry/topic-specific resources
These provide guidance which can be helpful if you are reporting on specific topics, such as climate-related financial disclosures
The Financial Stability Board (FSB) Task Force on Climate-related Financial Disclosures (TCFD)
This establishes recommendations for disclosing clear, comparable and consistent information about the risks and opportunities presented by climate change.
The FSB is the G20’s Financial Stability Board—an international body that monitors and makes recommendations about the global financial system.
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TCFD Overview |
Mar 2020 |
This booklet gives a high-level overview of the TCFD and its recommendations.
On June 29, 2017 the Task Force released three key documents that serve as building blocks to describe and support implementation of the Task Force’s recommendations.
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TCFD Final Report |
This report provides context, background, and the general framework for climate-related financial disclosures—it is intended for broad audiences.
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TCFD Annex |
The annex provides the next level of detail to help companies implement the recommendations.
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TCFD Technical Supplement |
The technical supplement is a further level of detail that can be helpful for companies in considering scenario analysis.
Here we provide a list of additional resources to assist you with implementing and using climate-related financial disclosures.
TCFD Implementation Guide
Issued by the CDSB and the SASB
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May 2019 |
Practical how-to guidance , including key action steps to help companies get started on the journey to effective climate-related disclosures. The guidance also includes mock disclosures to illustrate what decision-useful, climate related disclosures could look like.
TCFD Good Practice Handbook
Issued by the CDSB and the SASB
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Sep 2019 |
Building on the TCFD Implementation Guide, this handbook goes on step further and offers real-world examples of TCFD aligned disclosures in mainstream reports across many G20 countries.
The TCFD Knowledge Hub
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Ongoing |
This platform is operated by the CDSB with the support of the TCFD and allows you to search resources to assist with understanding and implementing the TCFD recommendations
WBCSD Preparer Forums
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Ongoing |
The World Business Council for Sustainable Development (WBCSD) has worked with companies in several industries, such as oil and gas, electric utilities, and chemicals, in forums focused on implementation of the TCFD recommendations. The reports of these “preparer forums” are available on the WBCSD website.
Issued by the United Nations (UN)
Requires companies to commit to a set of ten universal principles concerning human rights, about environment and anti-corruption.
Outlines a three-step process to embed the Sustainable Development Goals (SDGs) into existing business and reporting processes (see next resource).
Helps business to better report its impact on the SDGs and addresses the information needs of relevant stakeholders.
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The United Nations is an international organisation founded in 1945. Currently made up of 193 member states, one of which is New Zealand.
Sustainable Development Goals (SDGs)
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Sustainable Development Goals (SDGs) |
Adopted on 25 September 2015 |
Provides a coherent, holistic, integrated framework for addressing the world’s most urgent sustainability challenges and creating a better future for all.
In 2015, with the 2030 Agenda for Sustainable Development, the world’s leaders set out on an ambitious path to end poverty, fight inequality and injustice, and protect the planet.
The Member States of the United Nations unanimously agreed upon the 17 Sustainable Development Goals (SDGs), making them the world’s agenda for sustainable development.
The success of the agenda will be based on collaborative efforts by all parties in society, including businesses.
Global Reporting Initiative (GRI) and United Nations Global Compact (UNGC)
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Business Reporting on the SDGs: An Analysis of the Goals and Targets |
A first step towards a uniform mechanism for businesses to report on their contribution to, and impact, on the United Nation's Sustainable Development Goals (SDGs) in an effective and comparable way.
Contains a list of existing and established disclosures that businesses can use to report, and identifies relevant gaps, where disclosures are not available. Also lists illustrative actions that businesses can take to make progress towards the SDG targets.
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Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide |
2018 |
Outlines a three-step process to embed the Sustainable Development Goals (SDGs) into existing business and reporting processes. Helps business to better report their impact on the SDGs and address the information needs of relevant stakeholders.
Follows an approach that is aligned with the UN Guiding Principles on Business and Human Rights and the GRI Standards.
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2015 |
Guides companies on how they can align their strategies as well as measure and manage their contribution to the realisation of the SDGs.
Companies can apply the five steps to set or align their course, depending on where they are on the journey of ensuring that sustainability is an outcome of core business strategy.
Not all 17 SDGs will be equally relevant for every entity. The extent to which your entity can contribute to each, and the risks and opportunities they individually represent, will depend on many factors.
Taking a strategic approach to the SDGs, the first task should be to conduct an assessment on the current, potential, positive and negative impacts that your business activities have on the SDGs throughout the value chain.
This will help you identify where positive impacts can be scaled up and where negative impacts can be reduced or avoided.
Global Reporting Initiative (GRI) and United Nations Global Compact (UNGC) and World Business Council for Sustainable Development
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SDG Compass website— |
Ongoing |
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SDG Compass website—
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Ongoing |
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SDG Compass website— Inventory of Business Indicators |
Ongoing |
Issued by the Climate Disclosure Standards Board (CDSB)
For reporting environmental information, natural capital and associated business impacts and designed to help organisations prepare and present environmental information in mainstream reports for the benefit of investors. Allows investors to assess the relationship between specific environmental matters and the organisation's strategy, performance and prospects.
Updated in April 2018 to align with the recommendations of the Task Force on Climate-related Financial Disclosures (see next resource) and other key mainstream reporting requirements, helping to streamline the reporting cycle for many organisations.
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CDSB Framework |
- Member of the CRD.
- CDSB is an international consortium of business and environmental NGOs.
Issued by the Sustainability Accounting Standards Board (SASB)
Develops 77 industry-specific sustainability accounting standards suitable for disclosure in standard filings such as the Form 10-K required by the US Securities and Exchange Commission.
As the missions of CDSB and SASB are aligned, they recognise close cooperation is equally beneficial to both organisations and we are, in turn, supported by and receive governance and technical input from a large number of similar organisations.
The CDSB Framework cross-references SASB's standards as a recognised approach.
SASB’s Field Guide provides investors and companies with a high-level overview of the key characteristics of an industry, while also addressing what related sustainability challenges it faces compared to other industries.
Helping readers easily and quickly understand the sustainability-related risks and opportunities of each of the 77 industries, the guide identifies specific SASB topics and metrics per industry, how they are linked to value and their financial impact.
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The sustainability accounting standards |
Ongoing |
- An independent standard-setting arm established by the the SASB Foundation, the Sustainability Accounting Standards Board (SASB), sets industry-specific sustainability disclosure standards tied to the concept of materiality to investors.
- Member of the CRD.