The UN Environment Programme Finance Initiative (UNEP FI) has issued the “Sustainability Disclosure Landscape Report for Risk Management”.
It outlines sustainability disclosure standards and frameworks (including the ISSB standards, ESRS and TCFD framework) and their uptake into jurisdictional reporting requirements.
In addition, UNEP FI provides case studies of entities presenting materiality assessments and of disclosures on climate strategy and risk management using the different standards and frameworks.
The report also sets out frameworks and guidance on transition plan disclosures, and identifies the practical challenges associated with sustainability reporting and the areas that require capacity building and further guidance.
