КОРПОРАТИВНОТО ОТЧИТАНЕ ЗА УСТОЙЧИВОСТ, СЪПЪТСТВАНО ОТ СЪДЪРЖАТЕЛНО ОПОВЕСТЯВАНЕ ПО ВЪПРОСИТЕ, СВЪРЗАНИ С КЛИМАТА – ИМПЕРАТИВ НА ДОБРОТО УПРАВЛЕНИЕ
CORPORATE REPORTING ON SUSTAINABILITY ACCOMPANIED BY MEANINGFUL DISCLOSURE ON CLIMATE-RELATED ISSUES – AN IMPERATIVE OF GOOD GOVERNANCE

Summary/Abstract: Tackling climate change is а highest priority for the European Parliament and a component of the European Union's strategy. The main objective of the United Nations Paris Agreement is to limit the global average temperature increase and avoid a potential rise of 2 degrees Celsius (experts prefer 1.5 degrees Celsius) compared to pre-industrial levels. The paper seeks to make the case for the global need for (and probable benefits of) transparent, meaningful and comparable disclosure of information on climate-related issues and risks, and for significant improvements in corporate policies and reporting and disclosure practices. A key prerequisite for this is greater alignment on the conceptual frameworks used around the world, as well as on the mechanisms and means to influence these policies and practices.

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