普华永道：2022年TCFD报告的萌芽-第一批根据上市规则提交报告的50家公司分析报告（英文版）

This is a significant moment in climate-related reporting. Although alreadywidely used on a voluntary basis, the UK is the first major economy tomandate climate-related disclosures in line with the Taskforce onClimate-related Financial Disclosures ('TCFD’) framework, which cameinto effect for premium listed companies from 1 January 2021.ExposureDrafts of the first standards on climate and sustainability reporting fromthe International Sustainability Standards Board (lSSB) have also beenre