Disclosure of climate-related information by listed companies - FCA proposals

For financial years starting on or after 1 January 2021, the FCA is proposing that premium listed commercial companies should make climate-related (CR) disclosures in their annual reports based on the framework established by the Task Force on Climate-related Financial Disclosures (TCFD).  Disclosures will not be mandatory, but if a company does not include a disclosure then it will need to explain why.