TCFD 是指Task Force on Climate-related Financial Disclosures是指气候相关财务信息披露工作组,其职责是为全球金融行业创建准则,用于充分评估气候变化对企业未来运营的影响。
2017年推出的TCFD披露框架包含四个领域,分别是治理、战略、风险管理和目标,可以帮助金融机构评估企业在收入、成本支出、资产、负债等方面可能受到的影响。
具体可参考其英文释义:
The Financial Stability Board created the Task Force on Climate-related Financial Disclosures (TCFD) to improve and increase reporting of climate-related financial information.
The TCFD recommendations on climate-related financial disclosures are widely adoptable and applicable to organizations across sectors and jurisdictions. They are designed to solicit decision-useful, forward-looking information that can be included in mainstream financial filings.
The recommendations are structured around four thematic areas that represent core elements of how organizations operate: governance, strategy, risk management, and metrics and targets.
The TCFD recommendations summarized below are fully described in the TCFD recommendations report.