UK: FRC Reporting Lab report - climate related corporate reporting

The FRC's Financial Reporting Lab has published a report on climate-related corporate reporting: see here (pdf). The report provides guidance for companies on how their reporting can be improved. It is recommends that companies use the Task Force on Climate-related Financial Disclosures (TCFD) framework to report on climate-related issues; it is noted that the UK Government expects all listed companies and large asset owners to disclose in line with TCFD recommendations by 2022.