Task Force on Climate-related Financial Disclosures (TCFD)

The TCFD was a task force established in 2015 by the Financial Stability Board to develop voluntary, consistent climate-related financial risk disclosure recommendations for companies; it fulfilled its remit and disbanded in 2023, with monitoring transferred to the IFRS Foundation. Its four-pillar framework (governance, strategy, risk management, metrics and targets) is now embedded in mandatory regimes including Switzerland's KlimBV and the EU's ESRS E1, making it the foundational reference standard for corporate climate reporting obligations facing in-house counsel.

Erstmals erwähnt: Mai 2026