Reporting the business implications of climate change in sustainability reports

This report presents the results of a survey on "Reporting the Business Implications of Climate Change in Sustainability Reports". This is a survey to catalogue types of reporting on climate change and was conducted by the Global Reporting Initiative (GRI) and KPMG's Global Sustainability Services. The survey found that while almost all companies reported on climate change in their sustainability reports, on closer examination companies reported far more on potential opportunities rather than financial risks for their companies from climate change.