A new more rigorous and consequential age has begun for companies’ climate and sustainability considerations. The spate of recent infringement notices, investigations and proceedings by regulators show regulators are now clearly focussed on enforcement when it comes to greenwashing, not just education.
At the same time, significant steps are being taken towards mandatory climate and sustainability reporting, which will require more detailed disclosure.
Our analysis suggests ASX50 entities are for the most part comfortable with their climate governance structures, long term targets and reporting frameworks, with only incremental changes in these areas since our last report.
As expected, the focus appears to have moved to expanding the scope of disclosures, with increased scope 3 disclosures, nature-related disclosures and interim targets.
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CLIMATE-RELATED DISCLOSURE AND GOVERNANCE TRENDS OF THE ASX50 IN 2022
In this report we give some top tips for navigating these challenges, and look at the key trends of ASX50 entities in 2022, to help inform your approach to climate reporting and governance.
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4.70MB, 20 Pages
