tcfd climate reporting integrated reporting climate change natural capital cdsb non-financial reporting climate-related financial disclosure accounting sustainability ghg environmental disclosure climate risk esg uk reporting csr cdp nfrd forest water investor relations non financial reporting directive eu green deal annual reporting corporate reporting nfr environment business risk accounting directive eu communication biodiversity air europe risk management investing climate emergency disclosure sustainability reporting non-financial information corporate sustainability sri greenhouse gas carbon reporting ir mandatory reporting defra water reporting cdbs climatechange nature-related disclosure sdgs policy materiality framework double materiality soil green deal finance sdg sasb ftse350 ftse compliance xbrl data busi commodities
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