Chapter 08 · Finance, data & evidenceSustainability Language
Climate-related financial disclosure
Definition
defined negatively in s.414CB(3): does not require disclosure of information about the company's impact on the environment — i.e., single (outside-in / financial) materiality is hard-wired into the statutory definition.
References
UKdefinition
defined negatively in s.414CB(3): does not require disclosure of information about the company's impact on the environment — i.e., single (outside-in / financial) materiality is hard-wired into the statutory definition.
Climate-related Financial Disclosures (SI 2022/31)SI 2022/31 · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.