President's commentary — Climate-related risk disclosure heats up

Among issues that once seemed peripheral but are now central, and front of mind, is the impact of climate change on business risk and climate related disclosures. Another is the question of shareholder resolutions — who should be able to make them, what issues should they be able to address, what are the appropriate thresholds and mechanisms to manage and how should we respond to them.

While there is no longer any debate around the impact of climate change on business risk, organisations have often perceived the risk as a long-term one requiring little action in the short term. As a result, climate-related disclosure frameworks were poorly formulated, inconsistently reported and lacking in both clarity and currency.

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