Emissions reporting – neither onerous nor perfect

Company directors will not be expected to get climate change reporting perfect in the beginning says XRB. (Image: Depositphotos)

Ian Llewellyn

Wed, 16 Mar 2022

Major companies and institutions will not be expected to be immediately perfect in their reporting as climate change disclosure reporting becomes mandatory, says the External Reporting Board (XRB).The regulator that will write the new regulations has released the second part of the climate-related disclosure standards for public consultation.The first cut at climate disclosure focused on directors' comfort zones, such as governance and risk management. The thornier areas of climate strategy, metrics and targets are in the latest work.T...

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