기후변화와 기업환경공시기준에 관한 소고

In 2015, world leaders met in Paris and agreed to limit a global temperature rise by the end of the century to well below 2°C and to pursue efforts to limit the temperature increase even further to 1.5°C. This paper describes companies’ progress in making climate-related financial disclosures and highlights some of the challenges they face in making such disclosures, including challenges with incorporating climate-related risks into their the reporting of financial statements. The paper also provides an update on significant actions by regulators, and standard setters to use the frameworks in developing climate-related disclosure requirements and concludes with the view of insights gained over the past years. This paper sought to balance the needs of the users of disclosures with the challenges faced by the preparers and companies’ concerns that multiple climate related disclosure frameworks increase the administrative burden and cost of their disclosure efforts, non-comparable reporting by companies as a major obstacle to incorporating climate-related issues into their financial decisions. In light of these concerns, the paper drew on existing climate-related disclosure regimes to develop a singular, accessible framework for climate-related financial disclosure that it believed would help existing disclosure regimes come into closer alignment over time. The paper believes its recommendations, which provide a singular, accessible framework for climate-related financial disclosure, have helped existing disclosure regimes come into closer alignment over time.