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This briefing by the Stockholm Environment Institute provides an overview of the evolving landscape of climate risk reporting for financial actors and corporates, with a specific focus on Swedish real estate investors. It details the distinctions between physical, transition, and systemic risks, compares international and EU-specific reporting frameworks, and discusses the shift from single to double materiality approaches in sustainability disclosures.

This report by the Climate Policy Initiative evaluates the readiness of major commercial financial institutions in Indonesia to assess and disclose climate-related risks and opportunities. Based on a survey conducted between September 2021 and June 2022, the report finds that while banks show high compliance with national sustainability reporting mandates (POJK 51/2017), they lack the depth of disclosure required by international benchmarks like the Task Force on Climate-related Financial Disclosures (TCFD). The report highlights a gap between the growth of green portfolios and the actual integration of climate risk into financial statements and risk management frameworks.

This research paper proposes a phased, risk-based framework for development finance institutions (DFIs) to align their indirect investments—those channeled through financial intermediaries (FIs)—with the goals of the Paris Agreement. The authors argue that while DFIs have focused on direct project financing, the substantial volume of intermediated lending creates a risk of supporting climate-misaligned activities. The proposed framework relies on four pillars: mitigation, adaptation, governance, and transparency.

A statement by the World Resources Institute urging the United States government to endorse the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations at the 2017 G20 Summit to protect investors and maintain U.S. business competitiveness.

This white paper by the Climate Policy Initiative examines the exposure of the Indian financial sector to climate-related risks and outlines a pathway for integration and product innovation. It highlights the vulnerability of India's economy to climate change, the current gaps in risk management and data within the banking, insurance, and capital markets, and provides a framework for implementing climate stress tests and disclosures aligned with international standards like the TCFD.

This guide by Transforma explains the transition from the Task Force on Climate-related Financial Disclosures (TCFD) recommendations to the IFRS S2 (NIIF S2) standard. It details how IFRS S2 replaces and expands upon TCFD by requiring greater granularity in governance, the inclusion of transition plans in strategy, more detailed risk and opportunity management processes, and industry-specific metrics aligned with SASB standards.