Publication

This paper examines how different nations – i.e., South Africa, France, the United Kingdom and Canada – share sustainability and climate change risk data. The text’s motive is to identify a range of disclosure approaches that will then help the Task Force on Climate-Related Financial Disclosures (TCFD) establish a comprehensive transnational reporting standard. Indeed, a standard that 1) expands the scope of disclosure to include corporate sustainability; 2) seeks to adopt rigorous enforcement mechanisms; and 3) reassesses the role of “materiality” as a threshold for disclosure.