FRC Lab Report On Net Zero Disclosures

The FRC Lab has published a report on net zero disclosures, which form part of the commitments companies make to reduce their greenhouse gas emissions. The report looks at how investors use these disclosures, investor views on current standards on net zero disclosures, and the challenges facing companies in making the disclosures.

The FRC Lab has identified three elements which investors want to understand from net zero disclosures by companies, namely:

• what commitments have been made in relation to net zero;
• how those commitments impact the company's strategy and business model; and
• how performance against those commitments is being measured.

Alongside the report, the FRC Lab has made an example bank available, highlighting and analysing good practice.