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披露有效性审查Disclosure Effectiveness Review

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  • 更新时间:2021-09-09
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认识到管理层讨论与分析(MD&A)和其他披露要求适用于气候变化带来的财务风险。然而,公司资本市场似乎没有满足投资者的需求。2013年,一家由CERE和碳追踪机构协调的国际集团F75机构投资者,代表超过3万亿美元的资产,写信给45家石油天然气、煤炭和电力行业的全球公司,要求他们评估他们的商业计划将如何在碳声学培训的世界进行。在2014年的代理季中,每五个股东中就有一个提案涉及能源和气候变化。

gnized that Management Discussion &Analysis(MD&A)and other disclosurerequirements apply to financial risks from climate change. However, companyclosures appear not to have satisfied investor demand. In 2013, an intemational groupf75 institutional investors coordinated by Ceres and Carbon Tracker, representing morethan $3 trillion in assets, wrote to 45 global companies in the oil and gas, coal, andelectric power sectors, requesting that they assess how their business plans would fare ina carbon-coustrained world. In the 2014 proxy season nearly one out of every fiveshareholder proposals dealt with energy and climate change.

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