NO.PZ2025022501000007
问题如下:
Corporate disclosures in line with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) are a regulatory requirement for companies in:选项:
A.the EU only. B.the UK only. C.both the EU and the UK.解释:
B is correct because examples of corporate disclosure are reporting in line with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) or the Global Reporting Initiative (GRI). TCFD has become a regulatory requirement in the United Kingdom, for example, while in the EU companies are required to report under the Corporate Sustainability Reporting Directive (CSRD). So, the TCFD is a regulatory requirement in the UK, not the EU.老师,CSRD是欧盟披露标准,TCFD除了英国之外还有哪些国家地区使用该标准作为信息披露要求?