2024年3月21日
Global Climate Change Disclosure Initiatives and Board Corporate Governance Considerations
作者:
- Tim Baines,
- Maximilien Pallu,
- Anna T. Pinedo,
- Peter Pears,
- Joseph A. Castelluccio,
- Oliver Williams,
- 李显能,
- Paul de Bernier,
- Luiz Gustavo Bezerra,
- Claudia Ramos,
- Marcel Hörauf,
- 陈子川,
- Arvin Maskin,
- Dr. Johannes Weichbrodt, LLM (King's College London),
- Edouard Gergondet,
- CarpenterDavid,
- Dr. Ulrike Binder,
- James B. Carlson,
- Stephanie M. Hurst,
- Jacob Douds
Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating this past year from numerous governmental authorities and non-governmental organizations. This white paper—an expanded version of a white paper we published in January—discusses key features and differences of a dozen authorities, followed by considerations for boards concerning disclosure practices, as well as governance and risk management. We also suggest some practical steps that might be taken in order to prepare for the year ahead.