Reporting on Enterprise Value Climate Prototype

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Progress towards a comprehensive corporate Reporting system, from leading sustainability and integrated Reporting organisations CDP, CDSB, GRI, IIRC and SASBFacilitated by the Impact Management Project, World Economic Forum and DeloitteDISCLOSURE INSIGHT ACTIONDecember 2020Reporting on Enterprise valueIllustrated with a Prototype Climate - related financial disclosure standardReporting on Enterprise Value : Illustrated with a Prototype Climate - related financial disclosure standard2Executive Summary01Executive summary4A comprehensive corporate Reporting systemNested and dynamic materiality6Additional specific public policy or regulatory disclosures802Interoperability8Technical observations and illustrative prototypesA. Context11B. Adapting IASB s Conceptual Framework for financial Reporting for development of sustainability- related financial disclosure standards13Adapting IASB s Conceptual Framework for financial Reporting : Common components15Adapting IASB s Conceptual Framework for financial Reporting : Sustainability- related financial disclosure15C.

climate-related financial disclosure standard. ... financial capital on how climate and other sustainability matters influence enterprise value. First, we recap our shared vision of a comprehensive corporate reporting system, ... monetary amounts recognised in the financial statements. Figure 1 below illustrates a company’s

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