Topic

TCFD

Discover 5 articles exploring tcfd, from foundational concepts to advanced strategies and real-world applications.

Climate Finance & Markets12 min read·

Case study: corporate climate disclosures - a leading company’s implementation and lessons learned

Climate-related financial reporting is evolving rapidly in the UK. Regulatory requirements such as the Streamlined Energy and Carbon Reporting (SECR) rules and the Companies (Strategic Report) (Climate-related Financial Disclosures) Regulations mean listed companies and larger private businesses must now explain how climate risks and opportunities affect governance, strategy, risk management and metrics. This case study examines the Financial Reporting Council’s first thematic review of UK corporate climate disclosures and looks at how Aviva plc, a leading insurer, is implementing the recommendations. The article highlights what the FRC found lacking, what Aviva is doing well, what remains challenging and offers a framework for sustainability leads to improve their own disclosures.

Policy, Standards & Strategy13 min read·

Trend watch: corporate climate disclosures in 2026 – gaps, gains and the path ahead

A look at how corporate climate disclosures are evolving as the U.S. enters 2026. Recent surveys show near‑universal sustainability reporting among large U.S. companies, yet there is a striking gap between the number of firms assessing climate risks and those implementing adaptation measures. This trend analysis unpacks the latest statistics on reporting coverage, TCFD alignment and decarbonisation action; explains how new state and international regulations such as California’s SB 261 and Europe’s Corporate Sustainability Reporting Directive will reshape disclosure obligations; and provides a framework for executives to prepare for a fast‑changing landscape.