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TCFD publishes updated implementation guidance and guidance on metrics, targets and transition plans

The Task Force on Climate-related Financial Disclosures (TCFD) has published updated implementation guidance, which replaces the 2017 Annex called “Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures”. This contains both high level implementation guidance for all sectors and supplemental guidance for the financial sector and non-financial groups, and includes (among other things) information regarding materiality assessments and the location of disclosures, recommended disclosures and seven principles for effective disclosure. 

The TCFD has also published guidance on metrics, targets and transition plans. With many corporates and financial institutions considering their transition plans in the lead up to COP26, the new TCFD guidance is rather timely.


non-financial corp reporting, climate change and environment, cop26, summer school 2022, greenwashing