随着对“知情市场”的关注日益增加，ESG信息对投资者变得越来越重要，而企业的非财务绩效分析则被看作是投资分析决策的有力辅助工具。充分有效的ESG信息不仅可以为投资者提供决策依据，更能增加投资者对公司的长期业务发展前景的信心。

Business and climate change have mutual impacts on each other. Business influences climate change with climate-related reporting today laying more emphasis on different business models’ carbon footprint while climate change does sway business models to some extent with the reporting promoted by Task Force on Climate-related financial disclosures (TCFD) focusing on financial implications of climate change on business models. Hence, what TCFD aims to achieve is to develop a framework that allows the voluntary, consistent climate-related financial risk disclosure to investors, lenders, insurers, and other stakeholders.