26 de febrero de 2021
Autor:
The Geneva Association
There is now widespread global recognition of climate change science and the associated socio-economic impacts as set out by the United Nations Intergovernmental Panel on Climate Change (IPCC).1 While governments have submitted their Nationally Determined Contributions (NDCs) to mitigate the impacts of climate change,2 the development of public policies for an orderly transition to a low-carbon future has been stubbornly slow. Progress has however been made through the financial sector in developing a framework for disclosures
of climate change risks, through the Financial Stability Board (FSB) Task Force for Climate Related Financial Disclosure (TCFD). With the aim to inform investing in
a climate sensitive way, among other recommendations, the TCFD seeks clarity
around how companies identify, assess and manage climate change risk
