Climate Thematic Review 2020
Published: 4 October 2023
1 minute read
Throughout 2020, the FRC has undertaken a thematic review of climate-related considerations by boards, companies, auditors, professional bodies and investors.
This scope acknowledged the important role boards, companies, auditors, professional associations and investors play in considering climate-related issues. These important actors assess climate-related challenges, help to drive appropriate reporting to the market, equip accountants and auditors with relevant knowledge and the confidence to challenge, and encourage the behaviour and reporting they want to see. These groups all play important roles in delivering society’s climate ambitions, as each has the capacity to act as a driver of change.
This review highlights our views on current market practice, outlines our expectations, and shows where we will focus our energies in ensuring that those within our remit are responding appropriately to this challenge.
| Name | Climate Thematic Review 2020 Summary Report |
|---|---|
| Publication date | 10 November 2020 |
| Type | Report |
| Notes | A summary report bringing together our views on all areas of the thematic review. |
| Format | PDF, 1.1 MB |
| Name | FRC Climate Thematic – Headline findings |
| Publication date | 10 November 2020 |
| Type | Report |
| Notes | A one page summary of our headline findings. |
| Format | PDF, 350.8 KB |
| Name | FRC Climate Thematic – Governance |
| Publication date | 10 November 2020 |
| Type | Report |
| Notes | How are boards taking account of climate-related challenges? Read our report on governance. |
| Format | PDF, 1.0 MB |
| Name | FRC Climate Thematic – Corporate Reporting |
| Publication date | 10 November 2020 |
| Type | Thematic review |
| Notes | How are companies developing their reporting on climate-related challenges. Read our report on reporting. |
| Format | PDF, 2.4 MB |
| Name | FRC Climate Thematic – Audit |
| Publication date | 10 November 2020 |
| Type | Report |
| Notes | How are auditors taking account of climate-related challenges? Find out in our report on audit. |
| Format | PDF, 832.7 KB |
| Name | FRC Climate Thematic – Professional Oversight |
| Publication date | 10 November 2020 |
| Type | Report |
| Notes | How are professional bodies and audit regulators taking account of climate change in their regulatory responsibilities? Details in our report on professional oversight. |
| Format | PDF, 519.3 KB |
| Name | FRC Climate Thematic – Investors |
| Publication date | 10 November 2020 |
| Type | Report |
| Notes | What do investors want to see? Read our report on investors. |
| Format | PDF, 2.1 MB |