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Disclosure Reporting

This guide explains how to use Carbon GPT to streamline the preparation and submission of emissions disclosure reports for regulatory compliance and voluntary frameworks.

Understanding Emissions Disclosure

  • Purpose and importance of emissions disclosure
  • Evolution of disclosure frameworks
  • Stakeholder expectations and requirements
  • Benefits of transparent emissions reporting

Key Disclosure Frameworks

Regulatory Frameworks

  • EU Corporate Sustainability Reporting Directive (CSRD)
  • UK Streamlined Energy and Carbon Reporting (SECR)
  • US Securities and Exchange Commission (SEC) climate rules
  • Other regional and national regulations

Voluntary Frameworks

  • Carbon Disclosure Project (CDP)
  • Task Force on Climate-related Financial Disclosures (TCFD)
  • Global Reporting Initiative (GRI)
  • Sustainability Accounting Standards Board (SASB)
  • International Sustainability Standards Board (ISSB)

Preparing for Disclosure

Data Requirements

  • Emissions inventory requirements by framework
  • Data quality and assurance needs
  • Scope boundaries and organizational structure
  • Base year considerations and recalculations

Governance Structure

  • Roles and responsibilities
  • Internal review processes
  • Board oversight requirements
  • External verification considerations

Using Carbon GPT for Disclosure

Data Collection and Management

  • Centralizing emissions data
  • Ensuring data completeness
  • Managing data quality
  • Maintaining audit trails

Framework-Specific Reporting

  • CDP response preparation
  • TCFD-aligned disclosures
  • GRI Standards compliance
  • Regulatory submission preparation

Report Generation

  • Using Carbon GPT's report templates
  • Customizing reports for different audiences
  • Generating supporting documentation
  • Exporting in required formats

Best Practices for Disclosure

Disclosure Strategy

  • Determining appropriate frameworks
  • Aligning with business strategy
  • Progressive improvement approach
  • Stakeholder engagement

Quality Assurance

  • Internal verification processes
  • Third-party assurance options
  • Managing uncertainties and limitations
  • Continuous improvement cycles

Communication Approach

  • Transparency principles
  • Contextualizing performance
  • Addressing challenges and limitations
  • Highlighting achievements and goals

Common Challenges and Solutions

ChallengeSolution
Data gapsHybrid calculation approaches with clear documentation
Framework alignmentMapping common requirements across frameworks
Resource constraintsLeveraging automation and AI capabilities
Evolving requirementsRegular framework monitoring and updates

Implementation Timeline

  • Planning phase (3-6 months before submission)
  • Data collection phase (2-4 months before submission)
  • Report preparation (1-2 months before submission)
  • Internal review (2-4 weeks before submission)
  • External verification (if applicable)
  • Submission and follow-up

Case Studies

  • How a multinational corporation streamlined CDP reporting
  • Financial institution's approach to TCFD implementation
  • Manufacturing company's integrated GRI and CSRD reporting