The Task Force on Climate-related Financial Disclosures (TCFD) was set-up by the G20 to develop voluntary, consistent climate-related financial risk disclosures for use by companies in providing information to investors, lenders, insurers, and other stakeholders. The UK has recently become the first country in the world to make TCFD aligned disclosure mandatory for premium-listed companies. This will start with a ‘comply or explain’ requirement by 2023, with full mandatory reporting expected by 2025.

The DJSI is a set of benchmark indices for responsible investment. These indices, whether regional or national, assess the performance of companies’ Economic, Social and Governance (ESG) criteria and enable investors to make informed decisions to encourage more responsible investment portfolios.

Investor-led Sustainability Frameworks emphasize financial dimensions of climate-change and its impact of enterprise sustainability and organisational resilience. For example, the United Kingdom has recently become the first country in the world to make an investor-led Sustainability Framework (TCFD) mandatory for premium-listed companies to disclose efforts towards sustainability. This will start with a ‘comply or explain’ requirement by 2023, with full mandatory reporting expected by 2025.

All of the sustainability frameworks within this section are voluntary, although the expectation for businesses to report against at least one of them is increasing. Many of these also include emissions and energy indicators but they are set apart as they also include a range of important Environmental, Social and Governance (ESG) issues that are important factors in sustainability.