I en rapport fra engelske Financial Conduct Authority med titlen ” Proposals to enhance climate-related disclosures by listed issuers and clarification of existing disclosure obligations” oplyses det, at:
“we propose to introduce a new rule in our Listing Rules (LR), to promote adoption of the TCFD’s recommendations and recommended disclosures. Our proposed rule will require commercial companies with a UK premium listing (including sovereign-controlled commercial companies) to include a statement in their annual financial report, setting out: a. whether they have made disclosures consistent with the TCFD’s recommendations and recommended disclosures in their annual financial report b. where they have: i. not made disclosures consistent with some or all of the TCFD’s recommendations and/or recommended disclosures, or ii. included some or all of the disclosures in a document other than their annual financial report.”
