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SASB Approach to Climate-Related Financial Disclosure

By Randi Morrison posted 05-04-2021 08:21 PM

  

According to SASB’s updated “Climate Risk Technical Bulletin,” which is designed to help investors better understand, measure, and manage their exposure to climate-related risks and opportunities, 68 of SASB’s 77 industries are “significantly impacted in some way” by climate change; however, the risks manifest differently by industry. The bulletin generally describes companies’ climate risk disclosure as inadequate. Within the context of the SASB framework, the bulletin includes an analysis of the systematic nature of climate risk; a climate-focused view of the SASB Materiality Map (pages 11 – 12) by climate risk category (physical, transition, regulatory); a breakdown of financial impact channels by industry; an overview of current disclosure practices; and a table of SASB’s climate-related metrics and associated risks across the 77 industries.

See this IR Magazine article and additional resources on our Sustainability page »SASB.
 
        This post first appeared in the weekly Society Alert!

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