In today’s briefing:
- Comparability of Disclosures Between Companies Will Enhance Content of Sustainability Information
Comparability of Disclosures Between Companies Will Enhance Content of Sustainability Information
- Since the revised Corporate Governance Code in 2021 requires TCFD disclosure for prime market listed companies, TCFD disclosure is expected to expand to all prime listed market companies going forward.
- Most companies do not have a roadmap for meeting their emissions targets, and there is a need to look carefully at whether their numerical targets and timelines are reasonable.
- Until now, companies that preceded TCFD disclosures have mainly disclosed information in integrated reports. However, attention will focus on how these information will be disclosed in the Annual Securities Report.
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