The research outlines examples of best practice and gaps in reporting, provides a snapshot for Taskforce on Climate-related Financial Disclosure (TCFD) adoption rates and an insight into how companies are setting objectives for meeting the Paris Agreement. Disclosure, climate scenario analysis and physical risks assessments are also examined. ACSI reviewed all publicly available documents produced by ASX200 entities as at 31 March 2021, with company engagements providing additional context.

Analysis of public reporting by ASX200 companies up to 31 March 2021 (“2020 reporting”) found that management and disclosure of climate-related risks and opportunities has continued to significantly improve. However, there remains key challenges for companies in strengthening reporting standards so investors can adequately assess how strategies are aligning with the Paris Agreement goals.