Investor and regulatory expectations on corporate governance of climate-related risk continue to intensify. Our analysis of FY19 annual reports indicates that only 21 (7%) of ASX300 companies had 'meaningful' climate change risk disclosures, compared with 137 (45.5%) of reports containing little or none. Here, we consider key questions to help guide your assurance and disclosure process in the FY20 reporting season.
Download the report here.