Mei Ashelford shares some practical tips to help you start implementing the TCFD recommendations.
The FCA rule requires premium-listed commercial companies to make the required ‘comply or explain’ disclosures in their annual financial report. In practice, this means that they can be presented in any other document or accessible location (for example, a standalone report or corporate website), providing a statement of compliance is included in the annual report, with an explanation of why the disclosures are presented separately.
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