Climate-related financial disclosure
Competence frameworks for the built environment – Core criteria for sustainability competence - Code of practice , Version 3, published by the Edge for the Construction Industry Council in February 2025, defines climate-related financial disclosure (CFD) as: ‘mandatory disclosures on climate change-related risks and opportunities, where these are material, covering how climate change is addressed in corporate governance; the impacts on strategy; how climate-related risks and opportunities are managed; and the performance measures and targets applied in managing these issues.’
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