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Survey finds that most US companies are doing a poor job of disclosing climate risks
The report, published by CERES and Calvert, is harshly critical of climate change disclosures at most top-tier companies.
The study stated that "Disclosure practices among the nation's largest 500 companies are severely lacking. Less than half of the S&P 500 companies responded, and the response received fell far short of the standards set by the Global Framework for Climate Risk Exposure".
It also said that while industries like oil and gas-with significant greenhouse gas emissions and energy-intensive operations-face obvious risks from regulation, "lower emitting" industry sectors, such as retailers, banks and telecommunication companies "should also provide shareholders with more analysis and disclosure" on risks and strategies for managing or mitigating those risks.
The report provides industry-by-industry analysis and commentary on particular corporate disclosure practices - both positive and negative.