This paper gives a general background to disclosure requirements, discusses greenwashing, details disclosure organisations including TCFD and the ISSB, and provides details on a country level including taxonomies. 

Our aim with the report is to give the reader an overview of current prominent climate disclosure requirement practices around the world. 

Please note that recent blogs published by the working party complement the report. These blogs go into further detail on disclosure requirements set by organisations and local country practices. You can explore them all at IFoA blog: climate change disclosure.