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From Ambition To Action

Through our analysis of climate-related reporting among the FTSE 100 companies, we find there is still a gap in alignment to the Task Force on Climate-related Financial Disclosures recommendations.

At Black Sun, we believe a critical element of the TCFD framework is that it asks boards to understand and integrate climate-related issues into their strategic and financial decisions, and to link information on climate with financial information.

One of the key goals of the TCFD is to elevate climate-related issues to board level, and although it focuses on climate, we believe that approaching disclosure in line with TCFD recommendations could be applied across other sustainability-related issues.

Our report finds that commitments to implementing the TCFD recommendations have not always translated directly into actual and comprehensive disclosures among the FTSE 100 companies. While companies in the Financials industry are leading the way with greater disclosures, other sectors have a gap to close in aligning their reporting with the recommendations. Next year, the Government will establish a joint-task force with UK regulators to explore the appropriateness of mandatory disclosures. The time for closing the gap is now.


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