Deloitte EU Policy Centre (on behalf of the European Union Member Firms of Deloitte Touche Tohmatsu Limited)
Climate Impact & Sustainability Data (2018)
Reporting Period: 2018
Environmental Metrics
ESG Focus Areas
- Climate change
- Environment
- Social and employee issues
- Human rights
- Bribery and corruption
- Supply Chain / Value Chain
- Intangible assets
Climate Goals & Targets
Environmental Challenges
- Lack of comparability and reliability of non-financial information.
- Insufficient disclosure of relevant non-financial information.
- Difficulty in finding non-financial information.
- Unnecessary costs related to reporting.
- Uncertainty and complexity in deciding what and how to report.
Mitigation Strategies
- Alignment with EU Taxonomy Regulation.
- Interconnected approach between financial and non-financial reporting.
- Disclosure in mainstream corporate reporting.
- Development of non-financial reporting standards.
- Global standardization.
- Building block approach.
- Clarification of materiality.
- Assurance of non-financial information.
- Digitization of non-financial information.
Supply Chain Management
Climate-Related Risks & Opportunities
Reporting Standards
Frameworks Used: GRI, IIRC, SASB, TCFD, UN Guiding Principles Reporting Framework, CDP, CDSB, OEF, EMAS, ISO 26000