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.

将数据收集过程化系在 esg 报告中十分重要的一步, 因为其直接影响数据的准确性和可靠性, 进而决定成个报告慨内容同质素。

重要性评估可以帮助报告组织识别那些对持份者的评估和决策有重大影响的经济、环境和社会影响。