En ny undersøgelse offentliggjort i Harvard Law School Forum konkluderer, at 60% af virksomhederne i Russell 3000 ikke rapporterer om deres klimarisici. For S&P 500-virksomheder er det 26%, der ikke rapporterer.
Ifølge undersøgelsen er rapportering af klimarisici mest udbredt i højt regulerede sektorer, herunder forsyningssektoren (93%) og ejendomsbranchen (77%). De sektorer, hvor færrest rapporterer om klimarisici, er sundhedssektoren (15%) og kommunikationstjenester (23%).
Fra undersøgelsen:
“Industries with the highest rate of climate risk disclosure typically had climate target years furthest in the future; for example, in utilities it was 2045, while in energy it was 2040. Those with the lowest disclosure had a target year closest to the present date (health care and IT in 2034, with communication services having the target year farthest in the future relative to the sector’s average climate risk disclosure rate). Companies with regulatory and reputation risks associated with climate change are likely to have established governance structures and knowledge related to climate risks. They also tend to have a better understanding of what is needed to meet sustainability targets.”
Læs mere her.