Disclosure

How it is used

Common in ESG work: climate-related disclosures, mandatory disclosure, disclosure requirements. Key frameworks are the ISSB's IFRS S1 and S2, which build on the former TCFD recommendations, and the EU's ESRS. CDP runs a widely used environmental disclosure system. The verb is disclose.

Example sentences

1. Investors want more detailed disclosure of how we will meet our 2030 target.

2. Our first climate-related disclosure under IFRS S2 will cover the 2025 financial year.

Common collocations

• climate-related disclosures
• mandatory disclosure
• disclosure requirements
• disclose emissions
• public disclosure

Related terms

• sustainability reportA report, usually published every year, in which a company describes its environmental, social and governance performance, targets and impacts.
• ESGShort for environmental, social and governance: the three groups of non-financial factors that investors and lenders use to judge a company's risks, impacts and quality of management.
• climate riskThe possibility that climate change, or the policies and market changes it brings, will cause financial losses or other harm to a company, investor, community or asset.
• materialityIn sustainability reporting, the principle and process of deciding which environmental, social and governance topics are important enough to a company and its stakeholders to report on.
• Scope 1, 2 and 3 emissionsThe three categories used to report a company's greenhouse gases: Scope 1 from sources it owns, Scope 2 from the energy it buys, and Scope 3 from the rest of its value chain.

This word in other fields

The same English word can have a different meaning in another field:

• disclosure · Law
• disclosure · Social Work
• disclosure · Child Development & Early Education
• disclosure · Social Media & Content Creation

More terms: Environmental Reporting and ESG

• greenhouse gas inventory
• greenwashing