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Analysis of Best Practices in Environmental Disclosure Policies

This report from the IFC and CDP and developed in consultation with the UN SSE outlines and analyses best practices in environmental disclosure policies through a review of 101 polices worldwide, based on five criteria for high-quality disclosure.

Key points

Some of the key findings found within the report are as follows:

  • There is a growing focus on the need to shift capital effectively and rapidly toward environmentally sustainable solutions to inumerable challenges.
  • A shift from voluntary disclosure requirements to mandatory disclosure requirements is underway.
  • Six recommendations on the process of developing policy:
  1. Formulate relevant regulations and connect them to reporting.
  2. Formulate key indicators and align them with globally recognized standards and frameworks.
  3. Consult with relevant stakeholders about the indicators.
  4. Ensure a monitoring and implementation system is in place for receiving reports and analysing data.
  5. Generate reports and publish information.
  6. Revisit indicators for updates annually.