1 juin 2021
Proposed Guidance on Climate-related Metrics, Targets, and Transition Plans
In 2017, the Financial Stability Board’s (FSB’s) Task Force on Climate-related Financial Disclosures (the Task Force
or TCFD) provided three recommended disclosures regarding climate-related metrics and targets (Figure A1) as well as guidance for all sectors and supplemental guidance for specific sectors supporting implementation of these recommended disclosures. When the Task Force issued its Final Recommendations (2017 TCFD final report), it was aware of the limitations of reporting certain metrics as well as the nascency of climate-related reporting at the time, and anticipated that metric disclosure would evolve as climate-related financial reporting matured. Disclosure practices and the use of disclosures by financial and non-financial organizations have continued to progress since 2017 through new research and the development of new tools and resources, as well as in response to the growing magnitude of climate-related impacts (see summary of market and industry developments in Box A1).
In response to the developments described below, the TCFD has developed this document.