Policy-Organisations should include corporate operational and product climate change policies in annual sustainability reporting. Governance and Strategy - Disclosures should also clearly outline how climate change issues and risks are incorporated into core business strategy and objective setting.
Risk - The organisation should also be explaining physical, regulatory, financial and reputational risks; what these risks are and how they are likely to affect the business' performance. GHG Emissions - Companies should be disclosing detailed trend data for GHG emissions, using both absolute figures and 'intensity'-based data.
Mitigation and Adaptation - Organisational disclosures should include how the Company is attempting both to mitigate its climate change impacts and emissions and to adapt to the risks posed by climate change through innovation. Credibility - Any disclosures on climate change and emissions should be as credible and robust as possible achieved by a number of mechanisms, including the independent verification/assurance of GHG-emissions data and claims, and the use of standards.
Full report can be viewed on: https://www.accaglobal.com/pubs/general/activities/library/sustainability/reporting_pubs/pol-his-001.pdf