Disclosure standards: Definition
Standards for carbon accounting disclosure encompass the guidelines, frameworks, and reporting requisites followed by organisations to transparently and consistently report their greenhouse gas emissions and other climate-related information. Several standards include the GHG Protocol, Carbon Disclosure Project (CDP), Task Force on Climate-related Financial Disclosures (TCFD), Global Reporting Initiative (GRI), and Science-Based Targets (SBTs).
Related Terms
IFRS Sustainability Disclosure Standards
In June 2023, the International Sustainability Standards Board (ISSB) issued its inaugural pair of IFRS® Sustainability Disclosure Standards…
Climate-related Financial Disclosure
Climate-related Financial Disclosures aims to enhance and expand the reporting of financial information related to climate change. Investors…
1.5°C
The Paris Agreement commits countries to limit global warming to well below 2°C above pre-industrial levels, with an…
AASB
The Australian Accounting Standards Board (AASB) is a government agency in Australia responsible for developing and maintaining financial…
Accreditation
Accreditation refers to the procedure through which an official acknowledgment is bestowed upon a certification body or organisation…