Governance & Policy
Risk Disclosure
Public reporting of the material risks an organisation faces — transformed for climate by the TCFD and ISSB standards.
Definition
Risk disclosure is the public reporting by organisations of material risks and how they are managed, through annual reports, regulatory filings and sustainability reports. In the sustainability domain it has been reshaped by climate risk disclosure: the TCFD framework (2017) structured reporting around governance, strategy, risk management, and metrics and targets, and its architecture was absorbed into the ISSB's IFRS S2 standard, now being adopted in jurisdictions worldwide.
Overview
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