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Topics: Reporting & disclosures

Integrating sustainability preferences of clients

Legal analysis demonstrates between gap in frameworks to ensure retail clients' objectives are reflected in action ... Read More >

Report Policy work Reporting & disclosures Retail investing All tags

Please Mr. Postman! Ten messages on portfolio alignment & implied temperature rise

This report outlines key recommendations from Sustainable Finance Observatory (formerly 2DII) on portfolio alignment and Implied Temperature Rise (ITR) methodologies.... Read More >

Report PACTA Portfolio alignment Reporting & disclosures All tags

Limited Visibility: The Current State of Corporate Disclosure on Long-term Risks

This discussion paper extends the analysis of time horizons in financial markets, conducted as part of the Tragedy of the Horizons project, to ‘long term risk disclosur... Read More >

Report Reporting & disclosures Risk management & supervision Financial institutions

Lifeguard Wanted: Tracking Art. 2.1c & Transition Risks in Financial Markets

This briefing provides a roadmap for financial regulators and climate policymakers to supervise and monitor regulated entities’ capital misallocation relative to the Pa... Read More >

Report Reporting & disclosures Risk management & supervision Regulators & policymakers

Trails for Climate Disclosure: A Regulatory Overview

Published in partnership with the Swiss Federal Office of the Environment, this report provides detailed guidance on how financial regulators and policymakers can support... Read More >

Report PACTA Reporting & disclosures Regulators & policymakers

Lighting the Way to Best Practice: Climate Reporting Case Studies

This report summarizes the best practice reporting recognized by the 2° Invest Awards, organized by the Sustainable Finance Observatory (formerly 2DII), the French Minis... Read More >

Report Reporting & disclosures Regulators & policymakers

Hit & Miss: About TCFD Disclosure Guidance for Financial Institutions

This report offers feedback on the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. ... Read More >

Report Reporting & disclosures Financial institutions

Climate Disclosure: How to Make it Fly

This report outlines the main design flaws of the current corporate reporting paradigm and ways to improve corporate reporting & disclosures.... Read More >

Report Reporting & disclosures Financial institutions

Investor Climate Disclosure

This review is designed to map the current options for investors seeking to disclose on the climate goal alignment and / or transition risk associated with their financia... Read More >

Report Reporting & disclosures Financial institutions

Decree Implementing Article 173-VI of the French Law for the Energy Transition

In July 2015, France strengthened mandatory climate disclosure requirements for listed companies and introduced the first mandatory requirements for institutional investo... Read More >

Report Low-carbon transition Reporting & disclosures Regulators & policymakers

Think tank focusing on mobilizing private financing for the transition.

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