Investors are demanding ever more comprehensive disclosures on the impact of climate-related matters. They’re expecting a company’s financial statements, management discussion and analysis (MD&A) and sustainability-related disclosures all to provide a coherent, connected and integrated picture of the risks and opportunities facing the business.
Our 2023 climate-related disclosure benchmarking analysis covers 47 major insurers. It focuses on 5 key areas: financial reporting, financed and insurance-associated emissions, transition plans, nature-related disclosures and assurance.
These areas have been selected as they are current or emerging areas of focus in sustainability reporting for insurers.