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Guidelines on reporting climate-related information
Recurso electrónico/ electronic resource
MAP20200001409
Guidelines on reporting climate-related information. — Brussels : European Commission, 2019
44 p.
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
1. Cambio climático ‌. 2. Información no financiera ‌. 3. Recomendaciones ‌. 4. Empresas ‌. 5. Empresas de seguros ‌. 6. Gerencia de riesgos ‌. 7. Resiliencia ‌. 8. Modelos de negocio ‌. 9. Informes técnicos ‌. I. European Commission ‌. II. Título.