06 May 2020
The FCA has proposed changes to the Listing Rules that would require listed companies to disclose more information about how climate change is likely to impact their business. This briefing explains the proposals and looks at what companies will need to do.
For financial years starting on or after 1 January 2021, the FCA is proposing that premium listed commercial companies should make climate-related (CR) disclosures in their annual reports based on the framework established by the Task Force on Climate-related Financial Disclosures (TCFD). Disclosures will not be mandatory, but if a company does not include a disclosure then it will need to explain why.
This material is provided for general information only. It does not constitute legal or other professional advice.
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