The report focuses on best practices in environmental disclosure policies as there is a growing need for to shift capital effectively and rapidly toward environmentally sustainable solutions to innumerable challenges.
The challenge is to adequately assess how investors, stakeholders and decision-makers can best assess what companies, activities, or financial products are truly sustainable.
The report provides regulators with a framework to formulate better policies capable of helping fill the information needs, while differentiating between developing and developed economies. Examined policies are analysed across five criteria, such as compatibility of required or recommended disclosure standards.