ThegreenshootsofTCFDreportingAnanalysisofthefirst50companiestoreportundertheListingRulesMay2022IntroductionThisisasignificantmomentinclimate-relatedreporting.Althoughalreadywidelyusedonavoluntarybasis,theUKisthefirstmajoreconomytomandateclimate-relateddisclosuresinlinewiththeTaskforceonClimate-relatedFinancialDisclosures(‘TCFD’)framework,whichcameintoeffectforpremiumlistedcompaniesfrom1January2021.ExposureDraftsofthefirststandardsonclimateandsustainabilityreportingfromtheInternationalSustainabilityStandardsBoard(ISSB)havealsobeenrecentlypublished,withtheaimofestablishingamoreconsistentandformaloverallframeworkforreportingintheseareas.Therigourrequiredincompanies’disclosuresissettoincrease,makingthenewTCFDreportingnotonlyanimportantmilestone,butalsoatestcaseforthechallengesthatlieahead.Investorsandotherstakeholdersarealsomakingtheirrisingexpectationsclear.PwC’sglobalinvestorsurveyshowedthatinvestorswantcompaniesto:•FocusontheESGissuesthataremostimportanttotheirbusiness–79%ofinvestorsagreethathowacompanymanagesESGrisksandopportunitiesisanimportantfactorininvestmentdecisionmaking.•ShowhowESGfactorsaffecttheirbusinessmodel(84%),howESGisembeddeddirectlyintotheircorestrategy(82%)andshowalinkbetweenESGrisksandopportunitiesandfinancialperformance(75%).82%ofinvestorsbelievethatcompaniesshouldembedESGdirectlyint...
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