Transcription of 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 SASBF acilitated by the Impact Management Project, World Economic Forum and DeloitteDISCLOSURE INSIGHT ACTIOND ecember 2020 Reporting on Enterprise valueIllustrated with a Prototype Climate -related financial disclosure standardReporting on Enterprise Value : Illustrated with a Prototype Climate -related financial disclosure standard2 Executive Summary01 Executive summary4A comprehensive corporate Reporting systemNested and dynamic materiality6 Additional specific public policy or regulatory disclosures802 Interoperability8 Technical observations and illustrative prototypesA.
financial capital on how climate and other sustainability matters influence enterprise value. First, we recap our shared vision of a comprehensive corporate reporting system, as described in our joint statement of intent. We explain why each part of the system is critical and how the parts
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