Model Guidance on Climate Disclosure: A template for stock exchanges to guide issuers on TCFD implementation

The “Model Guidance on Climate Disclosure” provides a template that exchanges can use to develop issuer-oriented guidance for their markets on climate-related disclosure. The template is structured around the Financial Stability Board’s (FSB) Task Force for Climate-Related Disclosures (TCFD) recommendations, and the current best practice for climate-related disclosure.