WTW Climate Reporting Comparative Table: Fall 2024 update

To keep pace with the continuing evolution of climate reporting across the world, we regularly update our Climate Reporting Comparative Table and reflect on the latest developments in global climate disclosures.

The table provides an actionable overview of the overlaps and differences between several important climate reporting regimes, including:

• The International Financial Reporting Standards’ (IFRS) International Sustainability Standards Board’s (ISSB) S1 and S2
• The Financial Stability Board (FSB)’s Task Force on Climate-related Financial Disclosures (TCFD)
• The Securities and Exchange Commission (SEC) Climate Rule to standardize climate-related disclosures for investors in the US
• The Corporate Sustainability Reporting Directive (CSRD), alongside the EU Taxonomy common classification scheme for sustainable economic activities.

Our Climate Reporting Comparative Table: Fall 2024 update includes details on:

• Increasing interoperability between climate reporting regimes
• Recent developments on climate disclosure globally and in local jurisdictions
• Further refinements around comparing materiality requirements between different climate disclosure requirements.

To access WTW’s Climate Reporting Comparative Table: Autumn 2024 update, please fill in the short form on this page.

To find a smarter way to identify, quantify and manage your climate risks and opportunities, speak to a WTW Climate specialist.

Disclaimer

Willis Towers Watson hopes you found the general information provided in this publication informative and helpful. The information contained herein is not intended to constitute legal or other professional advice and should not be relied upon in lieu of consultation with your own legal advisors. In the event you would like more information regarding your insurance coverage, please do not hesitate to reach out to us. In North America, Willis Towers Watson offers insurance products through licensed entities, including Willis Towers Watson Northeast, Inc. (in the United States) and Willis Canada Inc. (in Canada).

Contact

---

Holly Teal

Climate Practice Lead — North America

email Email phone +1 502 693 4561

---