Disclosure & Regulation
The frameworks that govern climate reporting — CSRD/ESRS, IFRS S2, TCFD, the SEC rule and CDP, plus the materiality and assurance concepts that underpin credible disclosure.
Same topicCalculateCalculators & tools
Reporting regimes 8
The frameworks that decide what you must publish, and where.
Corporate Sustainability Reporting Directive (CSRD)CSRD: the EU directive requiring large and listed companies to report sustainability data under the ESRS, on…European Sustainability Reporting Standards (ESRS)ESRS: the EU's mandatory sustainability reporting standards under the CSRD — 12 standards on double…International Sustainability Standards Board (ISSB)ISSB: the IFRS Foundation board behind IFRS S1 and S2 — the global baseline for investor-focused…TCFDThe TCFD (Task Force on Climate-related Financial Disclosures) set the four-pillar framework for climate-risk…CDPCDP (formerly the Carbon Disclosure Project) runs the global environmental disclosure system, scoring…SASBSASB (Sustainability Accounting Standards Board): 77 industry-specific, financially material disclosure…NFRDThe NFRD (Non-Financial Reporting Directive, 2014/95/EU) required large EU companies to disclose ESG…EU TaxonomyThe EU Taxonomy (Regulation (EU) 2020/852) is the EU's classification system defining which economic…
Materiality & assurance 4
What counts as material, and who checks the number.
MaterialityMateriality decides which information is significant enough to disclose — the financial vs impact directions…Double MaterialityDouble materiality: the CSRD/ESRS rule that a topic counts if it affects company finances OR the company…Financial MaterialityFinancial materiality: the outside-in test for whether a sustainability issue could affect a company's…Impact MaterialityImpact materiality: the inside-out test of a company's impacts on people and planet, judged by severity — one…
Carbon pricing & markets 10
Putting a price on a tonne — by regulation, by trade, or internally.
Carbon PriceA carbon price is what one tonne of CO₂e costs to emit — from $0.10 to $159 across 80 instruments. Why two…Carbon TaxA carbon tax fixes the price per tonne of CO2e and lets emissions find their level - the price lever…Emissions Trading Scheme (ETS)An emissions trading scheme (cap-and-trade) caps total emissions and issues tradable allowances, one per…Emission Allowance (EUA / UKA)An emission allowance is a tradable permit to emit one tonne of CO₂e. EUAs (EU ETS) vs UKAs (UK ETS), how…Free AllocationFree allocation gives industry emission allowances at no cost to curb carbon leakage. How it works, product…Carbon Border Adjustment Mechanism (CBAM)CBAM puts an EU carbon price on imported steel, cement and aluminium - matching the ETS cost, so producers…Internal Carbon PriceAn internal carbon price is a value a firm puts on its emissions to steer investment - a shadow price or real…Shadow Price of CarbonShadow price of carbon: the notional cost per tonne of CO2e in appraisal - the marginal cost of meeting a…Social Cost of Carbon (SCC)Social cost of carbon (SCC): the estimated economic damage from emitting one more tonne of CO2 - a value…Marginal Abatement Cost (MACC)Marginal abatement cost (MAC) is the cost of cutting one more tonne of CO2e; the MAC curve (MACC) ranks…
Risk & scenarios 4
How climate exposure enters a financial disclosure.
Climate RiskClimate risk: the risk climate change poses to a company, split into physical and transition risk — assessed…Physical RiskPhysical risk: the threat to assets and operations from climate change — acute hazards and chronic shifts…Transition RiskTransition risk: the risk from the shift to a low-carbon economy — policy, technology, market and reputation…Scenario AnalysisScenario analysis: testing an organisation's resilience against plausible future climate states — not…
Claims & credibility 2
The failure modes at both ends — saying too much, and saying too little.
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