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Guidelines on reporting climate-related information

Recurso electrónico/ electronic resource
Sección: Documentos electrónicos
Título: Guidelines on reporting climate-related information
Publicación: Brussels : European Commission, 2019Descripción física: 44 p.Notas: 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 Sumario: 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
Materia / lugar / evento: Cambio climático Información no financiera Recomendaciones Empresas Empresas de seguros Gerencia de riesgos Resiliencia Modelos de negocio Informes técnicos Otros autores: European Commission
Otras clasificaciones: 922.13
Referencias externas: