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2 minute read Insights January 15th, 2025

Navigating a Cluttered Climate Reporting Landscape

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An Nguyen
There are more 614 sustainability reporting requirements across 84 countries developed by Regulators, Shareholders & Investors, Business Communities, NGOs, Think Tanks & Civil Society, Specialist Reporting Organisations, and Rating Agencies.

The requirements the standards set, the content of reporting they ask for, and KPIs metrics differ from standard to standard. Even though it is difficult to make sense of the overall landscape owing to the variety within each component.

For the purposes of introducing some order, the requirement developer has to engage to reporting fundamentals:

  • a clear objective for reporting so that the reporting organisation understand why they are reporting
  • a requirement list set by an appropriate authority
  • clear content elements so that the reporting organisation knows what to report
  • a standard for complying with the requirements and for setting suitable criteria for assurance activities so that the reporting organisation knows how to report
  • a reporting channel or system for supplying, storing and analysing information so that reporting organisations know where to report information and users know where to find it
  • an assurance process for ensuring that assertions comply with the standard used to prepare them and that they do not include any material misstatements, and
  • a review process so that users can feedback views to preparers and standard setters about whether they are getting what they are trying to achieve.

FAQs of Reporting

Why should I report?

Reporting against Climate Related Reporting standards is not just a regulatory obligation-it’s a strategic imperative for companies aiming to manage climate risks, build investor confidence, enhance reputation, and contribute to global climate solutions. Accuracy, robustness, transparency, and consistency in these reports are vital to creating long-term value for both the company and society.

What should I report?

Each standard or framework sets its own set of requirements, which can be found in the standards/frameworks, and any additional information that is mentioned in the standard/framework should be reported.

How should I report?

There are standards which provides information on compliance and reporting experts, like that of G13+ could help you in reporting.

How to make sure the report is reliable?

Third party verification/assurance or opinion that the report and any associated content comply with the regulatory or standards requirements. G13+ helps you in getting the verification and support you throughout your journey.

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