Climate change disclosure in G20 countries

This report takes stock of mandatory climate change reporting schemes in G20 countries and identifies commonalities and divergences between the various schemes. The research underlying this 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, which analyses possible misalignments between existing policy frameworks and climate policy objectives. The report also builds on work undertaken in the context of the chapter on Disclosure of the OECD Guidelines for Multinational Enterprises.