气候报告内幕：新时代问责制的开始

The beginning of a newaccountability era CONTENTS Introduction....................................................................................................................................................................................................................Methodology and overall statistics..............................................................................................................................................................................Assurance and internal controls...................................................................................................................................................................................Qualifications and restatements...................................................................................................................................................................................Plans and targets...........................................................................................................................................................................................................Energy.............................................................................................................................................................................................................................GHG emissions..............................................................................................................................................................................................................GHG removals and carbon credits.............................................................................................................................................................................Internal carbon prices...................................................................................................................................................................................................Scenario testing and financial reporting.....................................................................................................................................................................DMA versus ERM....................................................................................................................................................................................................Risks considered in the financial report.................................................................................................................................................................Physical risks............................................................................................................................................................................................................Opportunity reporting............................................................................................................................................................................................EU Taxonomy................................................................................................................................................................................................................Political influence and lobbying activities....................................................................................................................................................................Climate incentives..........................................................................................................................................................................................................Final remarks..................................................................................................................................................................................................................Overview of companies included in the review..........................................................................................................................................................Endnotes........................................................................................................................................................................................................................3461319253138434848505561647581868792 INTRODUCTION Last year, we published the Early Adopters’ CSRD Reportingreport.1In response, we received a lot of positive feedback,not least of all for how inspiring it was to see interesting andunusual reporting solutions. reviewed and thoughtfully curated by humans. The overarching goal of the We Mean Business Coalition (WMBC)is to help companies halve their emissions by 2030. That’s why wetake a particular interest in climate-related reporting – and whythis is a central focus for this review. We are equally interested inhow capital can be moved to support the most ambitious and greencompanies. For this, investors and other