The
Climate Disclosure Standards Board has published a review of FTSE350 companies' environmental reporting and greenhouse gas emission disclosures in annual reports, following the implementation of the
Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013: see
here (
pdf). The report found, amongst other things, that 41% of companies considered environmental risks in their analysis of the company's principal risks; 87% of companies disclosed environmental policies; and 27% made use of environmental KPIs.
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