Guidelines on reporting climate-related information

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      <subfield code="a">Relativo a la Comunicación de la Comisión de las Directrices sobre informes no financieros: suplemento para reportar información relacionada con el clima : Bruselas, 17.6.2019, C(2019) 4490 final </subfield>
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      <subfield code="a">Why provide new guidelines on climate-related disclosures? - Benefits for reporting companies -- How to use these guidelines -General considerations - Materiality - Climate-related risks, dependencies, and opportunities - Structure of the proposed disclosures - Consistency with recognised reporting frameworks and standards -- Recommended disclosures and further guidance - Business Model - Policies and Due Diligence Processes - Outcomes - Principal Risks and their Management - Key Performance Indicators -- Annex I: Further guidance for banks and insurance companies -- Annex II: Mapping of Non-Financial Reporting Directive Requirements and TCFD
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