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Group of Five Releases Climate-Related Financial Disclosure Prototype

Proposed standard builds on TCFD pillars, supports IFRS consultation on non-financial reporting. 

Five international sustainability reporting bodies, known as ‘the group of five’, have published a prototype global standard for sustainability-related financial disclosures.   Focused on climate-related disclosure, it is the first attempt by the five organisations to combine their existing standards frameworks to establish a universal system for reporting the impact of sustainability factors on enterprise value.  It follows a statement of intent penned by the five…

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