Guidelines for multinational enterprises

Climate change disclosure in G20 countries: Stocktaking of corporate reporting schemes



Date of publication:
18 November 2015 



This OECD-CDSB report on "Climate change disclosure in G20 countries: Stocktaking of corporate reporting schemes" analyses mandatory reporting schemes in G20 countries and identifies commonalities and divergences between them.  

The majority of G20 countries (15) have some kind of mandatory corporate reporting scheme in place that requires disclosure of climate change related information, such as greenhouse gas emissions, policies to reduce emissions, exposure to climate risks, etc. There are some commonalities between schemes, for example, they all require reporting of direct GHG emissions and some require reporting of emissions linked to energy consumption.

However, there are also significant differences on the quality and content of reported information. Examples include the way emissions are calculated, verification requirements and reporting platforms. This multiplicity of requirements poses challenges to reporting companies and users of the information, including investors and other stakeholders.



> Key aspects of corporate climate change disclosure

> G20 countries' corporate climate change reporting schemes

> Challenges relating to climate change disclosure

Download the report (pdf)



COP21 session: Getting the most out of corporate climate change disclosure

Climate disclosure: knowledge powers change, Angel Gurría

Climate change: Towards clean energy investment and supporting disclosure, Adrian Blundell-Wignall



The report has been prepared in co-operation between the OECD and the Climate Disclosure Standards Board. The research underlying the report was undertaken as part of the project Aligning Policies for the Transition to a Low-carbon Economy, conducted jointly by the OECD, the International Energy Agency, the International Transport Forum and the Nuclear Energy Agency. The report builds on work undertaken in the context of the chapter on disclosure of the OECD Guidelines for Multinational Enterprises


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