Companies must improve climate disclosure on metrics and scenario analysis

By Neasa MacErlean

Premium listed companies that are failing to meet FCA disclosure requirements on climate change tend to be particularly weak in the area of scenario analysis, metrics and targets. While over 90 per cent of companies say they are compliant overall, this falls into the 80s and 70s in these three areas. The scope of the requirements has been extended to cover standard listed companies as well (for accounting periods starting on or after 1 January 2022).